SSS Contribution Table 2026: How Much You Pay and How It's Computed

Quick answer

In 2026 the SSS contribution rate is 15% of your Monthly Salary Credit (MSC). Employees pay 5% and employers pay 10% plus ₱10 or ₱30 for Employees' Compensation. The MSC runs from ₱5,000 to ₱35,000, so an employee pays between ₱250 and ₱1,750 a month. Self-employed and voluntary members pay the full 15%.

On this page▾

1. What is the SSS contribution rate in 2026?
2. How to find your Monthly Salary Credit
3. SSS contribution table 2026 (employees)
4. Why the ₱20,000 line matters: regular SSS vs Pension Booster
5. Contributions for self-employed, voluntary and OFW members
6. How and when to pay
7. How to check your posted contributions
8. Common mistakes
9. Frequently asked questions
10. Sources

Your SSS contribution depends on one number: your Monthly Salary Credit (MSC). SSS rounds your monthly compensation into a bracket, and the bracket's MSC is what gets multiplied by the contribution rate. Once you know your MSC, the rest is simple arithmetic.

What is the SSS contribution rate in 2026?

The rate is 15% of your MSC. It reached 15% in January 2025, the last step of the increases scheduled under the Social Security Act of 2018 (RA 11199), so 2026 uses the same rate.

EC is the Employees' Compensation contribution, paid only by the employer: ₱10 if the MSC is below ₱15,000 and ₱30 if the MSC is ₱15,000 or higher. It funds benefits for work-related sickness, injury or death.

How to find your Monthly Salary Credit

1. Take your total monthly compensation (basic pay plus regular allowances that form part of salary).
2. Find the bracket it falls into. Brackets are ₱500 wide and centred on the MSC: for example, ₱19,750 to ₱20,249.99 maps to an MSC of ₱20,000.
3. Anything below ₱5,250 uses the minimum MSC of ₱5,000. Anything ₱34,750 and above uses the maximum of ₱35,000.

Worked example: ₱26,800 monthly salary

• ₱26,800 falls in the ₱26,750–₱27,249.99 bracket, so the MSC is ₱27,000.
• Employee share: ₱27,000 × 5% = ₱1,350
• Employer share: ₱27,000 × 10% = ₱2,700, plus ₱30 EC = ₱2,730
• Total remitted: ₱4,080

Of the ₱27,000 MSC, the first ₱20,000 goes to the regular Social Security fund and the remaining ₱7,000 goes to your MySSS Pension Booster account.

SSS contribution table 2026 (employees)

Monthly amounts for employed members. Self-employed, voluntary and OFW members pay the employee and employer shares combined (15% of MSC) and no EC.

Why the ₱20,000 line matters: regular SSS vs Pension Booster

Your MSC is split in two:

• Regular Social Security (up to ₱20,000 MSC). This part funds your retirement pension, sickness, maternity, disability, unemployment and funeral benefits. Benefits such as the maternity benefit and the salary loan are computed on this portion, which is why their maximums are based on a ₱20,000 MSC.
• MySSS Pension Booster (MSC above ₱20,000). Formerly the Workers' Investment and Savings Program (WISP), this is an individual account. Contributions are invested and paid out with earnings when you retire, on top of your regular pension.

So a higher earner paying on a ₱35,000 MSC is not "losing" the extra contribution. It builds a separate personal account.

Contributions for self-employed, voluntary and OFW members

• Self-employed: declare your monthly earnings when you register. Your MSC follows the same table, from ₱5,000 to ₱35,000, and you pay the full 15%. A freelancer declaring ₱15,000 a month pays ₱2,250.
• Voluntary members (for example, someone who left a job but wants to keep coverage): choose an MSC you can sustain, from ₱5,000 to ₱35,000, and pay 15%.
• OFWs: coverage is mandatory for land-based OFWs, and the minimum MSC is ₱8,000 (₱1,200 a month). Contributions for January to September must be paid by December 31 of the same year; October to December by January 31 of the following year.

Tip for voluntary payers: your retirement pension is computed from your average MSC over your contribution history. Paying on a higher MSC in the years before retirement can raise your pension. See how the SSS pension is computed.

How and when to pay

Employers deduct your share from payroll and remit it with theirs. Self-employed, voluntary and OFW members generate a Payment Reference Number (PRN) in My.SSS or the SSS Mobile App, then pay through:

• the SSS Mobile App or My.SSS online payment options
• GCash, Maya and other accredited e-wallets
• partner banks (online or over the counter)
• accredited payment centers such as Bayad Center

Contributions must carry a valid PRN to post correctly. Pay before the deadline shown on your PRN, because late contributions generally do not count toward benefits for contingencies that already happened.

How to check your posted contributions

1. Log in to My.SSS on the SSS website or app.
2. Go to Inquiry → Contributions.
3. Confirm that every month you worked shows a posted amount matching your payslip deduction.

If deductions appear on your payslip but not in My.SSS, ask HR for the payment reference first. If the issue is not resolved, you can report it to the nearest SSS branch. Under RA 11199, failing to remit deducted contributions is a criminal offense for employers.

Common mistakes

• Assuming deductions mean payment. Always check My.SSS, especially before applying for a loan or maternity benefit.
• Letting voluntary payments lapse. Missing months lower your average MSC and can delay eligibility for loans that require recent contributions.
• Paying on the minimum MSC for decades. It keeps your contributions low but also keeps your pension close to the minimum.

For the rest of your mandatory deductions, see the PhilHealth contribution guide, and use our income tax guide to see how SSS lowers your taxable income.

Frequently asked questions