Working out an SSS contribution should be simple. In practice, salary brackets, employer and employee shares, Monthly Salary Credit (MSC), and different membership categories can make a quick calculation surprisingly easy to get wrong.
This guide breaks down the SSS contribution table for 2026 for employees, employers, self-employed individuals, voluntary members, and non-working spouses in the Philippines. You’ll also find sample computations you can use to check a payroll deduction or calculate your SSS monthly contribution.
One detail matters before we get into the numbers: 2026 does not automatically mean there is a new contribution rate. As of August 2026, SSS still publishes the contribution schedules effective January 2025 as its latest schedules.Â
What Is The SSS Contribution Table For 2026?
The SSS contribution table tells you how much must be contributed to the Social Security System based on your compensation or declared monthly earnings. It connects your income range to a Monthly Salary Credit (MSC), which serves as the compensation base for contributions and benefits.
For employees, the contribution is shared by the employer and employee. Self-employed, voluntary, and non-working spouse members generally shoulder their own contributions.
Is there a new SSS contribution rate for 2026?
As of August 2026, SSS continues to publish the schedules effective January 1, 2025 as its latest contribution tables. Under those schedules:
The SSS contribution rate is 15% of the MSC.
The minimum MSC is ₱5,000.
The maximum MSC is ₱35,000.
For regular employees, the employer pays 10% and the employee pays 5% of the MSC.
Contributions based on MSC above ₱20,000 up to ₱35,000 include amounts credited to the mandatory provident fund program, now called the MySSS Pension Booster.Â
In other words, don’t use an old 2024 table—but don’t assume a page labeled 2025 SSS contribution is obsolete just because you’re paying contributions in 2026.
Why did the rate change in 2025?
The Social Security Act of 2018, or Republic Act No. 11199, provided for gradual contribution increases until the rate reached 15% in 2025. The rate moved from 14% to 15% in January 2025, while the minimum MSC increased from ₱4,000 to ₱5,000 and the maximum from ₱30,000 to ₱35,000.Â
That was the last scheduled rate increase under RA 11199. So unless SSS issues another schedule, the 2025 SSS contribution schedule remains the relevant current SSS reference in 2026.
Latest SSS Contribution Table For Employers And Employees In 2026
For a regular employee, the basic calculation is straightforward once you know the MSC: the employer shoulders 10% and the employee shoulders 5%. The employer also pays the Employees’ Compensation (EC) contribution, so EC should not be deducted from the employee’s salary.Â
Here is a practical view of the latest SSS contribution table at representative salary levels:
| Monthly Compensation | MSC | Employer Share (10%) | Employee Share (5%) | EC | Total Remittance |
|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱500 | ₱250 | ₱10 | ₱760 |
| ₱5,250–₱5,749.99 | ₱5,500 | ₱550 | ₱275 | ₱10 | ₱835 |
| ₱5,750–₱6,249.99 | ₱6,000 | ₱600 | ₱300 | ₱10 | ₱910 |
| ₱9,750–₱10,249.99 | ₱10,000 | ₱1,000 | ₱500 | ₱10 | ₱1,510 |
| ₱14,250–₱14,749.99 | ₱14,500 | ₱1,450 | ₱725 | ₱10 | ₱2,185 |
| ₱14,750–₱15,249.99 | ₱15,000 | ₱1,500 | ₱750 | ₱30 | ₱2,280 |
| ₱19,750–₱20,249.99 | ₱20,000 | ₱2,000 | ₱1,000 | ₱30 | ₱3,030 |
| ₱24,750–₱25,249.99 | ₱25,000 | ₱2,500 | ₱1,250 | ₱30 | ₱3,780 |
| ₱29,750–₱30,249.99 | ₱30,000 | ₱3,000 | ₱1,500 | ₱30 | ₱4,530 |
| ₱34,750 and above | ₱35,000 | ₱3,500 | ₱1,750 | ₱30 | ₱5,280 |
Between the examples above, the MSC generally moves in ₱500 increments according to the official compensation range. Payroll teams should use the complete official SSS schedule rather than estimating the nearest bracket.
How the employer and employee shares work
Suppose an employee’s applicable MSC is ₱20,000.
The employee’s share is:
₱20,000 × 5% = ₱1,000
The employer’s regular share is:
₱20,000 × 10% = ₱2,000
Because an MSC of ₱20,000 is above the EC threshold, the employer also pays ₱30 EC.
That makes the total amount remitted ₱3,030, but only ₱1,000 comes out of the employee’s pay.Â
What happens above an MSC of ₱20,000?
This is where some simplified contribution tables become misleading.
For MSC above ₱20,000 and up to the ₱35,000 maximum, part of the contribution is credited to the member’s individual account under the mandatory provident fund program, MySSS Pension Booster. The employer and employee share this mandatory component for employed members.Â
The overall 15% rate doesn’t suddenly change. What changes is how part of the contribution is allocated within the SSS programs.
SSS Contribution Table 2026 For Self-Employed Individuals
Self-employed individuals don’t have an employer paying part of their SSS contribution. Their MSC is based on the monthly earnings they declare during registration, based on actual earnings, and they shoulder the applicable contribution themselves.Â
Under the current schedule, the SS contribution is 15% of the applicable MSC. Self-employed members are also covered by the Employees’ Compensation Program, with an additional EC contribution of ₱10 or ₱30 depending on the MSC.Â
| Declared Monthly Earnings | MSC | SS Contribution (15%) | EC | Total Contribution |
|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱750 | ₱10 | ₱760 |
| ₱9,750–₱10,249.99 | ₱10,000 | ₱1,500 | ₱10 | ₱1,510 |
| ₱14,250–₱14,749.99 | ₱14,500 | ₱2,175 | ₱10 | ₱2,185 |
| ₱14,750–₱15,249.99 | ₱15,000 | ₱2,250 | ₱30 | ₱2,280 |
| ₱19,750–₱20,249.99 | ₱20,000 | ₱3,000 | ₱30 | ₱3,030 |
| ₱24,750–₱25,249.99 | ₱25,000 | ₱3,750 | ₱30 | ₱3,780 |
| ₱29,750–₱30,249.99 | ₱30,000 | ₱4,500 | ₱30 | ₱4,530 |
| ₱34,750 and above | ₱35,000 | ₱5,250 | ₱30 | ₱5,280 |
For MSC above ₱20,000, the applicable amount above that threshold includes the mandatory MySSS Pension Booster contribution. Unlike an employed member, a self-employed member shoulders that amount personally. Sample SSS contribution for a self-employed member
Say a self-employed Filipino professional declares actual monthly earnings of ₱30,000.
The applicable MSC is ₱30,000.
SS contribution:
₱30,000 × 15% = ₱4,500
EC contribution:
₱30
Total monthly contribution:
₱4,500 + ₱30 = ₱4,530
So if you need to pay SSS contributions for self-employed membership at this income level, the contribution is ₱4,530 under the current schedule.
The key difference is simple: an employee splits the regular contribution with an employer; self-employed people pay the applicable contribution themselves.
SSS Contribution Table For Voluntary Members In 2026
A voluntary member also pays the full contribution rather than splitting it with an employer. SSS states that someone entering voluntary coverage for the first time may choose an MSC from the existing contribution schedule, subject to the applicable SSS rules.Â
For voluntary members, the current contribution is 15% of the selected MSC:
| MSC | Monthly Contribution |
|---|---|
| ₱5,000 | ₱750 |
| ₱10,000 | ₱1,500 |
| ₱15,000 | ₱2,250 |
| ₱20,000 | ₱3,000 |
| ₱25,000 | ₱3,750 |
| ₱30,000 | ₱4,500 |
| ₱35,000 | ₱5,250 |
Unlike an employed or self-employed member, a voluntary member does not add an EC contribution under this schedule.
Sample voluntary member computation
Suppose a voluntary member selects an MSC of ₱20,000.
The calculation is:
₱20,000 × 15% = ₱3,000
The member therefore pays a ₱3,000 monthly SSS contribution.
At the maximum MSC of ₱35,000:
₱35,000 × 15% = ₱5,250
The total is ₱5,250.
Voluntary membership isn’t simply a license to enter any contribution amount you want each month. Rules on selecting and changing the MSC can depend on factors including previous coverage and age, so members should check their applicable MSC through My.SSS and the latest SSS rules before paying.Â
SSS Contribution Table For A Non-Working Spouse
The calculation for a non-working spouse starts somewhere different: the working spouse’s declared monthly income.
SSS defines a non-working spouse as a married person who devotes full time to managing household and family affairs and isn’t engaged in another vocation or employment subject to mandatory SSS coverage. Specific registration eligibility requirements also apply.Â
How the MSC of a non-working spouse is determined
SSS uses 50% of the working spouse’s declared monthly income as the basis for the non-working spouse’s initial MSC.
If that figure doesn’t correspond to an MSC in the contribution schedule, SSS uses the immediately higher MSC.
Once the MSC is established, the current 15% contribution rate applies.
| Applicable MSC | Monthly Contribution |
|---|---|
| ₱5,000 | ₱750 |
| ₱7,500 | ₱1,125 |
| ₱10,000 | ₱1,500 |
| ₱12,500 | ₱1,875 |
| ₱15,000 | ₱2,250 |
| ₱20,000 | ₱3,000 |
| ₱25,000 | ₱3,750 |
| ₱30,000 | ₱4,500 |
| ₱35,000 | ₱5,250 |
Sample non-working spouse computation
Assume the working spouse declares a monthly income of ₱30,000.
First, determine 50%:
₱30,000 × 50% = ₱15,000
That gives the non-working spouse an MSC of ₱15,000.
Now apply the SSS contribution rate:
₱15,000 × 15% = ₱2,250
The monthly contribution is therefore ₱2,250.
There’s another rule worth knowing: once non-working spouse membership has been approved, missed months generally cannot simply be back-paid later to fill gaps. SSS states that contributions must be paid prospectively.Â
How To Compute SSS Contribution In 2026
You don’t need a complicated formula to calculate an SSS contribution. The part that causes errors is usually choosing the wrong MSC or applying rules from the wrong membership category.
The basic process is:
Monthly compensation or declared income → applicable MSC → contribution rate → applicable EC → total contribution
Sample computation for an employee earning ₱18,000
Assume an employee has monthly compensation of ₱18,000.
The applicable MSC is ₱18,000.
Employee share:
₱18,000 × 5% = ₱900
Employer share:
₱18,000 × 10% = ₱1,800
EC paid by employer:
₱30
Total remittance:
₱900 + ₱1,800 + ₱30 = ₱2,730
The employee sees a ₱900 SSS deduction. The employer pays another ₱1,830. The employer then remits the full ₱2,730.
Sample computation for an employee earning ₱28,000
For an MSC of ₱28,000:
Employee: ₱28,000 × 5% = ₱1,400
Employer: ₱28,000 × 10% = ₱2,800
EC: ₱30
Total: ₱4,230
Because the MSC exceeds ₱20,000, part of the contribution is allocated to the mandatory MySSS Pension Booster.Â
Sample computation above the maximum MSC
Suppose an employee earns ₱50,000 per month.
You shouldn’t calculate 15% of the entire ₱50,000. The current maximum MSC is ₱35,000.
The calculation is therefore capped at that MSC:
Employee: ₱35,000 × 5% = ₱1,750
Employer: ₱35,000 × 10% = ₱3,500
EC: ₱30
Total contribution: ₱5,280
This is why blindly multiplying salary by 15% can produce the wrong answer.
Sample computation for a self-employed professional
Take a self-employed member with an applicable MSC of ₱25,000:
SS contribution:
₱25,000 × 15% = ₱3,750
EC:
₱30
Total:
₱3,780
There is no employer to absorb part of the cost.
Sample computation for a voluntary member
For a voluntary member with a ₱12,000 MSC:
₱12,000 × 15% = ₱1,800
So the monthly contribution is ₱1,800.
These examples also show why the same income figure can lead to different payment responsibilities depending on the member’s membership category.
SSS Contribution Calculator: A Simple Way To Check Your Contribution
A calculator can make the SSS contribution table much easier to use, especially for HR teams checking payroll or members comparing several salary brackets. But a good calculator should perform a table lookup first—not just multiply whatever salary you enter by 15%.
What to enter in an SSS contribution calculator
A practical calculator should ask for:
Membership category — employee, self-employed, voluntary, or non-working spouse.
Monthly compensation or applicable income — depending on membership type.
Applicable MSC — determined using the official contribution schedule.
It can then show the member’s contribution, employer share where applicable, EC, and total amount to remit.
Quick SSS contribution calculator table
For a fast estimate, these examples show how the current rate works:
| MSC | Employee Share | Employer Share | Self-Employed* | Voluntary / NWS |
|---|---|---|---|---|
| ₱5,000 | ₱250 | ₱500 + ₱10 EC | ₱760 | ₱750 |
| ₱10,000 | ₱500 | ₱1,000 + ₱10 EC | ₱1,510 | ₱1,500 |
| ₱15,000 | ₱750 | ₱1,500 + ₱30 EC | ₱2,280 | ₱2,250 |
| ₱20,000 | ₱1,000 | ₱2,000 + ₱30 EC | ₱3,030 | ₱3,000 |
| ₱25,000 | ₱1,250 | ₱2,500 + ₱30 EC | ₱3,780 | ₱3,750 |
| ₱30,000 | ₱1,500 | ₱3,000 + ₱30 EC | ₱4,530 | ₱4,500 |
| ₱35,000 | ₱1,750 | ₱3,500 + ₱30 EC | ₱5,280 | ₱5,250 |
Self-employed totals include the applicable EC contribution. Employer figures show the employer’s own share plus EC; they do not include the employee deduction.
For example, if you’re an employee with an MSC of ₱25,000, your share is ₱1,250. Your employer contributes ₱2,500 plus ₱30 EC, bringing the total amount remitted to ₱3,780.
For payroll teams, that’s the more useful way to simplify SSS calculations: show the employee deduction, employer cost, and total remittance separately. A single “15% contribution” figure hides information people actually need.
And when in doubt, use the calculator as a check—not as the final authority. SSS states that monthly contributions should be based on the latest Schedule of Contributions it issues, so verify the applicable MSC and contribution amount against the official SSS website before processing payroll or paying SSS contributions.
How Employers Should Handle SSS Contributions In Payroll
For employers in the Philippines, getting the SSS contribution right is more than calculating a deduction. The full payroll process has to connect employee compensation, the correct contribution amount, employer and employee shares, remittance, and SSS records.
SSS requires employers to deduct the employee share from wages and remit it together with the employer share and Employees’ Compensation (EC) contribution using a Payment Reference Number (PRN). Employers are also expected to maintain accurate employment, payroll, deduction, and payment records.Â
Determine the employee’s correct compensation and MSC
Start with the employee’s total actual remuneration for the month and determine the applicable Monthly Salary Credit (MSC) from the current SSS contribution schedule.
Don’t assume basic salary and MSC are interchangeable. SSS states that an employed member’s MSC is based on total actual remuneration, including mandated cost-of-living allowance and the cash value of certain non-cash remuneration, subject to the maximum MSC.
That distinction matters when payroll includes allowances or other forms of compensation.
Calculate the employee and employer portions
Once the applicable MSC is identified, calculate the respective shares using the current SSS rates.
As covered in the contribution tables above, the schedule effective January 1, 2025 uses a 15% Social Security contribution rate: 10% from the employer and 5% from the employee. EC is paid separately by the employer. Payroll should therefore keep these amounts separate:
Employee deduction + employer contribution + EC = total amount for remittance
This makes payroll reconciliation much easier than recording one combined figure.
Generate the e-CL and PRN
Employers must be registered with My.SSS and use a Payment Reference Number when paying contributions. Through the electronic Collection System, employers can generate, review, and edit their electronic Contribution Collection List (e-CL).Â
Before payment, HR or payroll should check that:
Employees on the e-CL match the payroll register.
SS numbers and employee information are correct.
MSC and contribution amounts match payroll calculations.
New hires and separated employees have been handled correctly.
Employee deductions reconcile with the amount being remitted.
That last check sounds basic. It’s also the kind of basic control that prevents a small data-entry problem from becoming months of incorrect records.
Reconcile contributions after payment
Payment shouldn’t be treated as the end of the payroll process.
The SSS Real Time Processing of Contributions system is designed to validate payments and post them to members’ contribution records. Employers should retain proof of payment and periodically reconcile payroll totals, PRNs, e-CL records, and posted contributions.Â
A practical monthly control looks like this:
Payroll register → e-CL → PRN → payment confirmation → posted SSS contribution record
That gives HR an audit trail if an employee later reports a missing or incorrect contribution.
SSS Contribution Payment Deadlines And Payment Channels
Calculating the correct monthly contribution doesn’t help much if it gets remitted late. Employers and individually paying SSS members should know both their deadline and the payment channels available to them.
The rules aren’t identical for every membership category, so don’t apply the employer deadline to self-employed, voluntary, non-working spouse, or OFW members without checking.
When must employers pay SSS contributions?
For a regular employer, the contribution deadline is the last day of the month following the applicable month.
For example, a contribution applicable to July is generally due by the last day of August. If the deadline falls on a Saturday, Sunday, or holiday, SSS allows payment on the next working day.
For payroll teams, waiting until the deadline itself isn’t much of a process. A better internal schedule leaves time to validate the e-CL, generate the PRN, obtain approval, make the payment, and resolve rejected transactions.
When do self-employed and voluntary members pay?
Self-employed (SE), voluntary (VM), and non-working spouse (NWS) members can pay monthly or quarterly. Their deadline is the last day of the month following the applicable month or calendar quarter, as applicable.Â
This matters because late payments work differently for individually paying members. SSS states that late contributions from SE, VM, and NWS members aren’t allowed, meaning missed months remain gaps rather than simply being paid retroactively later.Â
So whether you’re paying self-employed SSS monthly or quarterly, keeping contributions on time protects the continuity of your contribution record.
What about overseas Filipino workers?
For a land-based OFW member, contributions for January through September may be paid until December 31 of the applicable year. Contributions for October through December may be paid until January 31 of the following year.Â
SSS also allows an OFW to pay contributions in advance. However, future changes to the contribution schedule or MSC can create an underpayment that may need to be settled.Â
That distinction is worth remembering for overseas Filipino workers who prefer to pay several months ahead.
Where can you pay SSS contributions?
A PRN is required for contribution payments. SSS currently identifies several payment channels, including:
Over-the-counter facilities that accept PRN payments
BancNet e-Gov
Partner bank or accredited collecting-partner websites and mobile apps
The SSS Mobile App through GCash
Individually paying members can generate a PRN through My.SSS or the SSS Mobile App, among other supported channels. Employers can generate and manage their e-CL and PRN through My.SSS.Â
Because accredited payment options can change, check the SSS website before relying on an older list of banks or payment providers.
What Happens If An Employer Doesn't Pay SSS Contributions?
An employer deducting SSS from an employee’s salary doesn’t complete the obligation. The money also has to reach the Social Security System, together with the employer’s required share, within the prescribed schedule.
Failure to remit can create financial and legal consequences for the employer.
What if SSS was deducted but not remitted?
Employees should distinguish between an amount appearing on a payslip and an amount appearing in their official SSS contribution record.
The employer is responsible for deducting the employee share and remitting it together with the employer share and EC. Simply making the payroll deduction isn’t enough.Â
That’s why employees should check their My.SSS records periodically instead of assuming every deduction has been posted correctly.
Can the employer be penalized?
Yes.
SSS states that an employer found liable may have to pay unpaid contributions plus a 2% penalty per month and may face criminal liability punishable by a fine and/or imprisonment. An employer may also become liable for benefits in qualifying cases where an employee dies, becomes disabled, becomes sick, or reaches retirement age.Â
The broader legal framework comes from Republic Act No. 11199, or the Social Security Act of 2018.
For businesses, this is one reason SSS remittance shouldn’t depend on someone remembering a date in a spreadsheet. Payroll controls need clear ownership, approval steps, payment records, and reconciliation.
Does the employee lose SSS benefits?
Not automatically.
SSS states that an employee remains entitled to SSS benefits even when an employer fails or refuses to report the employee or remit the required contributions.Â
Still, a missing contribution should be addressed promptly. Accurate records matter when members apply for SSS benefits, loans, or eventually retirement.
How Employees Can Check Their SSS Contribution Record
Your payslip tells you what your employer deducted. Your SSS account tells you what was actually recorded. Checking both periodically is a simple way to catch discrepancies before they pile up.
SSS members can view their monthly contributions through My.SSS and the MySSS mobile app.Â
How to check your posted contributions
Log in to your My.SSS account or open the MySSS mobile app and review your monthly contribution information.
Compare the record against your payslips, particularly for:
Missing contribution months
Unexpected gaps
Incorrect contribution amounts
Contributions that don’t correspond with your employment period
Recent payments that haven’t appeared as expected
If you were previously employed or self-employed and later changed membership status, also check that payments were made under the correct membership type.
What should you do if a contribution is missing?
First, check the applicable payroll month rather than comparing dates blindly. A contribution for one month is remitted by a regular employer by the end of the following month, so a recent payroll deduction may not yet have reached its payment deadline.Â
If a contribution should already have been posted, gather your supporting records. These may include payslips showing the deduction, employment information, and other relevant payroll documents.
Then contact your HR or payroll team and ask them to verify the corresponding PRN and remittance.
If the discrepancy isn’t resolved, contact SSS through its official channels. The current SSS contribution page lists Hotline 1455 and usssaptayo@sss.gov.ph for inquiries and concerns.Â
Why should you check your contribution record regularly?
Contribution history can affect eligibility for and computation of certain SSS benefits.
There’s another consideration for higher MSC levels. Contributions on MSC above ₱20,000 up to ₱35,000 include amounts credited to the member’s individual account under the mandatory MySSS Pension Booster. SSS says benefits under that program are based on the member’s total accumulated account value, consisting of contributions plus net investment income at the time a claim is approved.
In short, your contribution record isn’t just an HR document. It’s your record with SSS, so it’s worth checking.
Need A Simpler Way To Manage SSS And Payroll In The Philippines?
The SSS contribution table itself isn’t the difficult part. The real work is applying the right rules every payroll cycle, paying contributions on time, maintaining clean records, and adapting when statutory requirements change.
For a small team, that may be manageable internally. Once you’re scaling a workforce in the Philippines, however, payroll and compliance administration can start taking time away from the work that actually grows the business.
iScale Solutions supports companies through outsourcing, staff augmentation, BPO, and Employer of Record services, including administrative and payroll-related support for distributed teams.Â
If you’re building or expanding a team in the Philippines and don’t want your internal staff buried in payroll administration, contact iScale Solutions to discuss what makes sense to outsource and what you should keep in-house. The goal isn’t outsourcing for its own sake. It’s removing repetitive operational work without losing control of the process.
