SSS contribution calculator
Based on the official SSS schedule effective January 2025 (Circulars 2024-006 to 2024-010), which is still the current table in 2026. Runs on your phone only; nothing is sent or saved.
Is there a new SSS contribution table for 2026?
No. As of 30 September 2026, the SSS's own contribution table page still lists the schedules effective January 2025. That was the last scheduled increase under the Social Security Act of 2018 (RA 11199), which raised the rate step by step from 2019 up to 15% in 2025, with an MSC range of ₱5,000 to ₱35,000. The 2025 table is therefore the 2026 table. If the SSS issues a new circular, we'll update this page and log it on our updates page.
How the 2026 contribution is computed
- Find your Monthly Salary Credit (MSC). Your salary falls into a ₱500 bracket. For example, a salary of ₱18,250–₱18,749.99 has an MSC of ₱18,500. Anything below ₱5,250 uses the minimum ₱5,000, and ₱34,750 or more uses the maximum ₱35,000.
- Take 15% of the MSC. The employer pays 10% and the employee 5%.
- The employer adds EC: ₱10 if the MSC is ₱14,500 or below, ₱30 if it's ₱15,000 or above. The employee never pays EC.
- Above ₱20,000, the extra goes to MySSS Pension Booster. On an MSC of ₱25,000, ₱20,000 goes to the regular SS program and ₱5,000 to your personal Pension Booster account. You still pay 15% on the whole MSC.
Example (employee earning ₱25,000): MSC ₱25,000 → employee ₱1,250, employer ₱2,500 + ₱30 EC = ₱2,530, total ₱3,780.
Benefits are based on an MSC of ₱5,000 to ₱20,000. Per the SSS, regular benefits (sickness, maternity, disability, retirement, death, funeral, unemployment) are computed on an MSC of up to ₱20,000. What you pay above that builds your MySSS Pension Booster balance, which is paid out with your regular SS benefits.
Full SSS contribution table 2026 (employees)
From SSS Circular No. 2024-006 (business employers and employees), effective January 2025:
| Monthly salary | MSC | Employee pays | Employer pays (incl. EC) | Total |
|---|---|---|---|---|
| Below ₱5,250 | ₱5,000.00 | ₱250.00 | ₱510.00 | ₱760.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500.00 | ₱275.00 | ₱560.00 | ₱835.00 |
| ₱5,750 – ₱6,249.99 | ₱6,000.00 | ₱300.00 | ₱610.00 | ₱910.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500.00 | ₱325.00 | ₱660.00 | ₱985.00 |
| ₱6,750 – ₱7,249.99 | ₱7,000.00 | ₱350.00 | ₱710.00 | ₱1,060.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500.00 | ₱375.00 | ₱760.00 | ₱1,135.00 |
| ₱7,750 – ₱8,249.99 | ₱8,000.00 | ₱400.00 | ₱810.00 | ₱1,210.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500.00 | ₱425.00 | ₱860.00 | ₱1,285.00 |
| ₱8,750 – ₱9,249.99 | ₱9,000.00 | ₱450.00 | ₱910.00 | ₱1,360.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500.00 | ₱475.00 | ₱960.00 | ₱1,435.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000.00 | ₱500.00 | ₱1,010.00 | ₱1,510.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500.00 | ₱525.00 | ₱1,060.00 | ₱1,585.00 |
| ₱10,750 – ₱11,249.99 | ₱11,000.00 | ₱550.00 | ₱1,110.00 | ₱1,660.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500.00 | ₱575.00 | ₱1,160.00 | ₱1,735.00 |
| ₱11,750 – ₱12,249.99 | ₱12,000.00 | ₱600.00 | ₱1,210.00 | ₱1,810.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500.00 | ₱625.00 | ₱1,260.00 | ₱1,885.00 |
| ₱12,750 – ₱13,249.99 | ₱13,000.00 | ₱650.00 | ₱1,310.00 | ₱1,960.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500.00 | ₱675.00 | ₱1,360.00 | ₱2,035.00 |
| ₱13,750 – ₱14,249.99 | ₱14,000.00 | ₱700.00 | ₱1,410.00 | ₱2,110.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500.00 | ₱725.00 | ₱1,460.00 | ₱2,185.00 |
| ₱14,750 – ₱15,249.99 | ₱15,000.00 | ₱750.00 | ₱1,530.00 | ₱2,280.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500.00 | ₱775.00 | ₱1,580.00 | ₱2,355.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000.00 | ₱800.00 | ₱1,630.00 | ₱2,430.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500.00 | ₱825.00 | ₱1,680.00 | ₱2,505.00 |
| ₱16,750 – ₱17,249.99 | ₱17,000.00 | ₱850.00 | ₱1,730.00 | ₱2,580.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500.00 | ₱875.00 | ₱1,780.00 | ₱2,655.00 |
| ₱17,750 – ₱18,249.99 | ₱18,000.00 | ₱900.00 | ₱1,830.00 | ₱2,730.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500.00 | ₱925.00 | ₱1,880.00 | ₱2,805.00 |
| ₱18,750 – ₱19,249.99 | ₱19,000.00 | ₱950.00 | ₱1,930.00 | ₱2,880.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500.00 | ₱975.00 | ₱1,980.00 | ₱2,955.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000.00 | ₱1,000.00 | ₱2,030.00 | ₱3,030.00 |
| ₱20,250 – ₱20,749.99 | ₱20,500.00 | ₱1,025.00 | ₱2,080.00 | ₱3,105.00 |
| ₱20,750 – ₱21,249.99 | ₱21,000.00 | ₱1,050.00 | ₱2,130.00 | ₱3,180.00 |
| ₱21,250 – ₱21,749.99 | ₱21,500.00 | ₱1,075.00 | ₱2,180.00 | ₱3,255.00 |
| ₱21,750 – ₱22,249.99 | ₱22,000.00 | ₱1,100.00 | ₱2,230.00 | ₱3,330.00 |
| ₱22,250 – ₱22,749.99 | ₱22,500.00 | ₱1,125.00 | ₱2,280.00 | ₱3,405.00 |
| ₱22,750 – ₱23,249.99 | ₱23,000.00 | ₱1,150.00 | ₱2,330.00 | ₱3,480.00 |
| ₱23,250 – ₱23,749.99 | ₱23,500.00 | ₱1,175.00 | ₱2,380.00 | ₱3,555.00 |
| ₱23,750 – ₱24,249.99 | ₱24,000.00 | ₱1,200.00 | ₱2,430.00 | ₱3,630.00 |
| ₱24,250 – ₱24,749.99 | ₱24,500.00 | ₱1,225.00 | ₱2,480.00 | ₱3,705.00 |
| ₱24,750 – ₱25,249.99 | ₱25,000.00 | ₱1,250.00 | ₱2,530.00 | ₱3,780.00 |
| ₱25,250 – ₱25,749.99 | ₱25,500.00 | ₱1,275.00 | ₱2,580.00 | ₱3,855.00 |
| ₱25,750 – ₱26,249.99 | ₱26,000.00 | ₱1,300.00 | ₱2,630.00 | ₱3,930.00 |
| ₱26,250 – ₱26,749.99 | ₱26,500.00 | ₱1,325.00 | ₱2,680.00 | ₱4,005.00 |
| ₱26,750 – ₱27,249.99 | ₱27,000.00 | ₱1,350.00 | ₱2,730.00 | ₱4,080.00 |
| ₱27,250 – ₱27,749.99 | ₱27,500.00 | ₱1,375.00 | ₱2,780.00 | ₱4,155.00 |
| ₱27,750 – ₱28,249.99 | ₱28,000.00 | ₱1,400.00 | ₱2,830.00 | ₱4,230.00 |
| ₱28,250 – ₱28,749.99 | ₱28,500.00 | ₱1,425.00 | ₱2,880.00 | ₱4,305.00 |
| ₱28,750 – ₱29,249.99 | ₱29,000.00 | ₱1,450.00 | ₱2,930.00 | ₱4,380.00 |
| ₱29,250 – ₱29,749.99 | ₱29,500.00 | ₱1,475.00 | ₱2,980.00 | ₱4,455.00 |
| ₱29,750 – ₱30,249.99 | ₱30,000.00 | ₱1,500.00 | ₱3,030.00 | ₱4,530.00 |
| ₱30,250 – ₱30,749.99 | ₱30,500.00 | ₱1,525.00 | ₱3,080.00 | ₱4,605.00 |
| ₱30,750 – ₱31,249.99 | ₱31,000.00 | ₱1,550.00 | ₱3,130.00 | ₱4,680.00 |
| ₱31,250 – ₱31,749.99 | ₱31,500.00 | ₱1,575.00 | ₱3,180.00 | ₱4,755.00 |
| ₱31,750 – ₱32,249.99 | ₱32,000.00 | ₱1,600.00 | ₱3,230.00 | ₱4,830.00 |
| ₱32,250 – ₱32,749.99 | ₱32,500.00 | ₱1,625.00 | ₱3,280.00 | ₱4,905.00 |
| ₱32,750 – ₱33,249.99 | ₱33,000.00 | ₱1,650.00 | ₱3,330.00 | ₱4,980.00 |
| ₱33,250 – ₱33,749.99 | ₱33,500.00 | ₱1,675.00 | ₱3,380.00 | ₱5,055.00 |
| ₱33,750 – ₱34,249.99 | ₱34,000.00 | ₱1,700.00 | ₱3,430.00 | ₱5,130.00 |
| ₱34,250 – ₱34,749.99 | ₱34,500.00 | ₱1,725.00 | ₱3,480.00 | ₱5,205.00 |
| ₱34,750 and over | ₱35,000.00 | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 |
Other member types at a glance
| Member type | Rate | Minimum MSC | Who pays | EC |
|---|---|---|---|---|
| Employee | 15% (5% EE + 10% ER) | ₱5,000 | Shared | Employer pays ₱10/₱30 |
| Kasambahay | 15% | ₱1,000 | Household employer pays all if pay is below ₱5,000; shared (5%/10%) from ₱5,000 | Employer pays ₱10/₱30 |
| Self-employed | 15% | ₱5,000 | You | You pay ₱10/₱30 |
| Voluntary / non-working spouse | 15% | ₱5,000 | You | None |
| Land-based OFW | 15% | ₱8,000 | You | None |
Full tables for self-employed, voluntary and OFW members, and how to pay, are in our SSS voluntary, self-employed and OFW guide.
When employers must pay
Employers remit monthly, by the last day of the month following the applicable month (e.g. September contributions by 31 October). If the deadline is a weekend or holiday, pay on the next working day. Late payments by employers are penalized.
To check that your employer is actually remitting, log in to My.SSS or the SSS Mobile App and view your contribution record.
Official sources
- SSS contribution tables (Circulars 2024-006 to 2024-010): sss.gov.ph/sss-contribution-table
- SSS "Pay Contributions" (MSC rules, EC, deadlines): sss.gov.ph/pay-contribution
- SSS hotline 1455 · usssaptayo@sss.gov.ph
Frequently asked questions
How much is the SSS contribution in 2026?
15% of your Monthly Salary Credit. For employees, that's 5% from you and 10% from your employer, plus the employer's ₱10 or ₱30 EC. The minimum is ₱760 a month in total (₱250 from the employee) and the maximum is ₱5,280 (₱1,750 from the employee).
Will SSS contributions increase in 2026?
No new schedule has been issued. The SSS still lists the tables effective January 2025, which completed the increases set by RA 11199.
What is the maximum SSS contribution for employees?
At the maximum MSC of ₱35,000, the employee pays ₱1,750 and the employer ₱3,530 (including ₱30 EC), for a total of ₱5,280 a month.
What is the MySSS Pension Booster?
It's the Mandatory Provident Fund. Contributions on the part of your MSC above ₱20,000 are credited to your own account there and paid out, with investment income, together with your regular SSS retirement, disability or death benefits.
How is the MSC computed?
Your monthly pay is placed in a ₱500 bracket. The MSC is the middle of that bracket, rounded: ₱18,250–₱18,749.99 is ₱18,500. The minimum is ₱5,000 (₱1,000 for kasambahay, ₱8,000 for OFWs) and the maximum ₱35,000.
Keep reading
SSS voluntary, self-employed & OFW
What you pay when no employer shares the cost, and how to pay it.
ToolSSS contribution calculator
Your 2026 SSS contribution from your salary, for any member type.
DocumentTIN ID and Digital TIN ID
Get a TIN online through ORUS, then generate your free Digital TIN ID.