SSS Contribution Table 2026 — Updated Rates for All Member Types

SSS contribution table 2026 updated rates all member types Philippines

The SSS contribution table 2026 shows the updated monthly contribution rates for all SSS members effective January 2026. The total contribution rate is 15% of your Monthly Salary Credit (MSC) — the final scheduled increase under Republic Act 11199 (Social Security Act of 2018).

Use this SSS contribution table 2026 to find your exact monthly contribution based on your salary and membership type. Rates are confirmed for the full calendar year with no further increases scheduled.

⚠️ Note: This is an independent informational website and is NOT the official SSS. For official transactions visit sss.gov.ph or call 1455.

SSS Contribution Table 2026 — Rate Summary for All Members

Member TypeTotal RateEmployee ShareEmployer ShareMin MSCMax MSC
Employee / Employer15%5%10%₱5,000₱35,000
Kasambahay / Household Employee15%Full if below ₱5,000₱1,000₱35,000
Land-Based OFW15%Full 15%₱8,000₱35,000
Self-Employed15%Full 15%₱5,000₱35,000
Voluntary Member15%Full 15%₱5,000₱35,000
Non-Working Spouse15%Full 15%50% of spouse MSC (min ₱8,000)₱35,000

Employer (ER) and Employee (EE) SSS Contribution Table 2026

For employed members, the 15% contribution is split — 5% from the employee and 10% from the employer. The employer also pays the Employees’ Compensation (EC) fee separately.

EC Fee: ₱10 for MSC below ₱15,000 | ₱30 for MSC ₱15,000 and above — paid by employer only.

Range of CompensationMSCEmployee (5%)Employer (10%)ECTotal
Below ₱5,250₱5,000₱250₱500₱10₱760
₱5,250 – ₱5,749.99₱5,500₱275₱550₱10₱835
₱5,750 – ₱6,249.99₱6,000₱300₱600₱10₱910
₱6,250 – ₱6,749.99₱6,500₱325₱650₱10₱985
₱6,750 – ₱7,249.99₱7,000₱350₱700₱10₱1,060
₱7,250 – ₱7,749.99₱7,500₱375₱750₱10₱1,135
₱7,750 – ₱8,249.99₱8,000₱400₱800₱10₱1,210
₱8,250 – ₱8,749.99₱8,500₱425₱850₱10₱1,285
₱8,750 – ₱9,249.99₱9,000₱450₱900₱10₱1,360
₱9,250 – ₱9,749.99₱9,500₱475₱950₱10₱1,435
₱9,750 – ₱10,249.99₱10,000₱500₱1,000₱10₱1,510
₱10,250 – ₱10,749.99₱10,500₱525₱1,050₱10₱1,585
₱10,750 – ₱11,249.99₱11,000₱550₱1,100₱10₱1,660
₱11,250 – ₱11,749.99₱11,500₱575₱1,150₱10₱1,735
₱11,750 – ₱12,249.99₱12,000₱600₱1,200₱10₱1,810
₱12,250 – ₱12,749.99₱12,500₱625₱1,250₱10₱1,885
₱12,750 – ₱13,249.99₱13,000₱650₱1,300₱10₱1,960
₱13,250 – ₱13,749.99₱13,500₱675₱1,350₱10₱2,035
₱13,750 – ₱14,249.99₱14,000₱700₱1,400₱10₱2,110
₱14,250 – ₱14,749.99₱14,500₱725₱1,450₱10₱2,185
₱14,750 – ₱15,249.99₱15,000₱750₱1,500₱30₱2,280
₱15,250 – ₱15,749.99₱15,500₱775₱1,550₱30₱2,355
₱15,750 – ₱16,249.99₱16,000₱800₱1,600₱30₱2,430
₱16,250 – ₱16,749.99₱16,500₱825₱1,650₱30₱2,505
₱16,750 – ₱17,249.99₱17,000₱850₱1,700₱30₱2,580
₱17,250 – ₱17,749.99₱17,500₱875₱1,750₱30₱2,655
₱17,750 – ₱18,249.99₱18,000₱900₱1,800₱30₱2,730
₱18,250 – ₱18,749.99₱18,500₱925₱1,850₱30₱2,805
₱18,750 – ₱19,249.99₱19,000₱950₱1,900₱30₱2,880
₱19,250 – ₱19,749.99₱19,500₱975₱1,950₱30₱2,955
₱19,750 – ₱20,249.99₱20,000₱1,000₱2,000₱30₱3,030
₱20,250 – ₱20,749.99₱20,500₱1,025₱2,050₱30₱3,105
₱20,750 – ₱21,249.99₱21,000₱1,050₱2,100₱30₱3,180
₱21,250 – ₱21,749.99₱21,500₱1,075₱2,150₱30₱3,255
₱21,750 – ₱22,249.99₱22,000₱1,100₱2,200₱30₱3,330
₱22,250 – ₱22,749.99₱22,500₱1,125₱2,250₱30₱3,405
₱22,750 – ₱23,249.99₱23,000₱1,150₱2,300₱30₱3,480
₱23,250 – ₱23,749.99₱23,500₱1,175₱2,350₱30₱3,555
₱23,750 – ₱24,249.99₱24,000₱1,200₱2,400₱30₱3,630
₱24,250 – ₱24,749.99₱24,500₱1,225₱2,450₱30₱3,705
₱24,750 – ₱25,249.99₱25,000₱1,250₱2,500₱30₱3,780
₱25,250 – ₱25,749.99₱25,500₱1,275₱2,550₱30₱3,855
₱25,750 – ₱26,249.99₱26,000₱1,300₱2,600₱30₱3,930
₱26,250 – ₱26,749.99₱26,500₱1,325₱2,650₱30₱4,005
₱26,750 – ₱27,249.99₱27,000₱1,350₱2,700₱30₱4,080
₱27,250 – ₱27,749.99₱27,500₱1,375₱2,750₱30₱4,155
₱27,750 – ₱28,249.99₱28,000₱1,400₱2,800₱30₱4,230
₱28,250 – ₱28,749.99₱28,500₱1,425₱2,850₱30₱4,305
₱28,750 – ₱29,249.99₱29,000₱1,450₱2,900₱30₱4,380
₱29,250 – ₱29,749.99₱29,500₱1,475₱2,950₱30₱4,455
₱29,750 – ₱30,249.99₱30,000₱1,500₱3,000₱30₱4,530
₱30,250 – ₱30,749.99₱30,500₱1,525₱3,050₱30₱4,605
₱30,750 – ₱31,249.99₱31,000₱1,550₱3,100₱30₱4,680
₱31,250 – ₱31,749.99₱31,500₱1,575₱3,150₱30₱4,755
₱31,750 – ₱32,249.99₱32,000₱1,600₱3,200₱30₱4,830
₱32,250 – ₱32,749.99₱32,500₱1,625₱3,250₱30₱4,905
₱32,750 – ₱33,249.99₱33,000₱1,650₱3,300₱30₱4,980
₱33,250 – ₱33,749.99₱33,500₱1,675₱3,350₱30₱5,055
₱33,750 – ₱34,249.99₱34,000₱1,700₱3,400₱30₱5,130
₱34,250 – ₱34,749.99₱34,500₱1,725₱3,450₱30₱5,205
₱34,750 and above₱35,000₱1,750₱3,500₱30₱5,280

🔵 Blue rows = MSC above ₱20,000 where MySSS Pension Booster applies. EC fee paid by employer only.

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Household Employer (HR) and Kasambahay / Household Employee (HE) — SSS Contribution Table 2026

If your kasambahay earns below ₱5,000 per month, the household employer pays the entire SSS contribution. If the kasambahay earns ₱5,000 or above, normal employee/employer sharing applies.

Monthly Salary CreditTotal ContributionPaid By
₱1,000₱150Household Employer (full)
₱1,500₱225Household Employer (full)
₱2,000₱300Household Employer (full)
₱2,500₱375Household Employer (full)
₱3,000₱450Household Employer (full)
₱3,500₱525Household Employer (full)
₱4,000₱600Household Employer (full)
₱4,500₱675Household Employer (full)
₱5,000 and aboveNormal ER/EE splitShared — see main table above

Land-Based OFW Members — SSS Contribution Table 2026

Land-based OFWs pay the full 15% themselves with no employer to share the cost. The minimum MSC for OFWs is ₱8,000 — higher than regular members. OFWs can pay contributions anytime during the applicable year.

MSCMonthly Contribution (15%)
₱8,000 (minimum)₱1,200
₱8,500₱1,275
₱9,000₱1,350
₱9,500₱1,425
₱10,000₱1,500
₱12,000₱1,800
₱15,000₱2,250
₱20,000₱3,000
₱25,000₱3,750
₱30,000₱4,500
₱35,000 (maximum)₱5,250

Self-Employed Members — SSS Contribution Table 2026

Self-employed members — freelancers, entrepreneurs, and professionals — pay the full 15% of their declared MSC. You can choose any MSC between ₱5,000 and ₱35,000 without needing to prove your actual income.

Declared MSCMonthly Contribution (15%)
₱5,000 (minimum)₱750
₱8,000₱1,200
₱10,000₱1,500
₱15,000₱2,250
₱20,000₱3,000
₱25,000₱3,750
₱30,000₱4,500
₱35,000 (maximum)₱5,250

Voluntary Members and Non-Working Spouse — SSS Contribution Table 2026

Voluntary members pay the full 15% based on their chosen MSC. Minimum MSC is ₱5,000. For non-working spouses, the MSC is based on 50% of the working spouse’s declared MSC, rounded up to the nearest bracket, minimum ₱8,000.

MSCMonthly Contribution (15%)Non-Working Spouse Notes
₱5,000₱750Voluntary minimum
₱8,000₱1,200NWS minimum (spouse MSC ₱16,000)
₱10,000₱1,500NWS if spouse MSC ₱20,000
₱15,000₱2,250NWS if spouse MSC ₱30,000
₱17,500₱2,625NWS if spouse MSC ₱35,000
₱35,000 (maximum)₱5,250Voluntary maximum

What is the MySSS Pension Booster?

For members with MSC above ₱20,000, contributions on the excess go into the MySSS Pension Booster — a mandatory provident fund that builds separate retirement savings on top of your regular SSS pension.

  • Applies to MSC from ₱20,001 up to ₱35,000
  • For employed members — shared between employee and employer
  • For self-employed, voluntary, OFW — member pays full amount
  • Builds retirement savings on top of your regular SSS pension

How to Compute Your SSS Contribution 2026

For employed members: Find your salary range in the SSS contribution table 2026 above. Your monthly deduction is 5% of your MSC. Your employer pays 10% plus EC separately.

Example 1 — Employee earning ₱20,000:
MSC = ₱20,000 → Employee pays ₱1,000 → Employer pays ₱2,000 + ₱30 EC → Total remitted = ₱3,030

Example 2 — Self-employed earning ₱15,000:
MSC = ₱15,000 × 15% = ₱2,250/month

Example 3 — OFW with MSC ₱10,000:
₱10,000 × 15% = ₱1,500/month

When to Pay SSS Contributions

Member TypePayment Deadline
EmployersLast day of the month following the applicable month
Self-Employed / VoluntaryLast day of the month or quarter following applicable period
Land-Based OFWsAnytime during the applicable year

How to Pay SSS Contributions

  • My.SSS portal — generate PRN and pay online at my.sss.gov.ph
  • SSS Mobile App — generate PRN and pay via app
  • GCash — pay directly using your PRN
  • BancNet e-Gov — online banking payment
  • SSS-accredited banks — BDO, BPI, Metrobank and others

Important: Always generate your Payment Reference Number (PRN) through My.SSS before making any payment. Payments without a valid PRN may not post correctly to your account.

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Frequently Asked Questions — SSS Contribution Table 2026

What is the SSS contribution rate in 2026?
The SSS contribution table 2026 shows a total rate of 15% of your Monthly Salary Credit. For employed members, the employee pays 5% and the employer pays 10%. Self-employed, voluntary members, and OFWs pay the full 15% themselves.

What is the minimum SSS contribution in 2026?
₱750/month for regular members (MSC ₱5,000). For OFWs the minimum is ₱1,200/month (MSC ₱8,000). For kasambahay the minimum is ₱150/month (MSC ₱1,000).

What is the maximum SSS contribution in 2026?
₱5,250/month based on the maximum MSC of ₱35,000 — applicable to all member types.

Will SSS contributions increase again after 2026?
No. The 15% rate is the final scheduled increase under Republic Act 11199. The SSS contribution table 2026 rates are confirmed for the full year with no further increases planned.

What is the MySSS Pension Booster?
For members with MSC above ₱20,000, contributions on the excess go into a personal mandatory provident fund that adds to your retirement package on top of your regular pension.

What happens if my employer doesn’t remit my contributions?
Report to SSS immediately. Verify your posted contributions through My.SSS. Employers who fail to remit face penalties and legal action.

Can I choose my MSC as a self-employed or voluntary member?
Yes — you can choose any MSC between the minimum and ₱35,000 without needing proof of income.

How do I check if my SSS contributions are posted correctly?
Log in to my.sss.gov.ph or use the SSS Mobile App to view your full contribution history.

Last updated: April 2026. Always verify current rates at sss.gov.ph or call SSS at 1455. Finance Max is not affiliated with the official SSS.