SSS Contribution Calculator 2026

Estimate 2026 SSS contributions by member type, including kasambahay rules, self-employed EC and the land-based OFW floor. Check the breakdown before paying.

Last updated:

Uses the contribution schedules effective January 2025, checked September 13, 2026. Estimates do not establish membership, permission to change MSC, or a payment deadline.

Use compensation for an employee or kasambahay, or declared monthly earnings for self-employed/land-based OFW coverage.

Choose the correct schedule

SSS publishes separate tables for company employees, household workers, self-employed members, voluntary/non-working spouses and land-based OFWs. The 15% regular SS plus MPF rate does not mean every category has the same minimum or cash payment.

  • Company employees: 5% of MSC is employee-paid, 10% employer-paid, plus employer-paid EC. The MSC range is ₱5,000–₱35,000.
  • Kasambahay: the household schedule begins at ₱1,000 MSC. Below ₱5,000 actual monthly compensation, the employer pays all SS and EC. At exactly ₱5,000, the employee share is ₱250 and employer share including EC is ₱510.
  • Self-employed: full 15% plus EC, with MSC ₱5,000–₱35,000. Minimum remittance is ₱760, not ₱750.
  • Voluntary: full 15%, no EC, with permitted MSC ₱5,000–₱35,000. Enter an already permitted MSC; this tool does not decide how much you may increase it.
  • Land-based OFW: full 15% under this schedule, no EC, with minimum MSC ₱8,000 (₱1,200). Do not use this category for sea-based employee payroll.

For non-working spouses, ask SSS to determine the applicable MSC under the separate coverage rules; we do not derive it from a spouse's salary here.

Why EC and Pension Booster appear separately

EC is ₱10 where MSC is below ₱15,000 and ₱30 from that MSC for covered employees and self-employed members. At ₱35,000 MSC, regular SS plus MPF is ₱5,250; with EC, remittance is ₱5,280. Voluntary and land-based OFW schedules remain ₱5,250 at that MSC.

The MPF portion on MSC above ₱20,000 is part of the 15%, not an extra charge. A ₱25,000 MSC produces ₱3,750 in SS plus MPF, of which ₱750 is MPF. Current MSC does not establish your historical pension average. See the pension input guide and pension estimator.

Selected company-employee brackets — not the household table

These sample rows exclude EC in the 15% column. The calculator uses the complete schedule. See the 2026 contribution reference for category-specific guidance.

Compensation rangeMSCEmployee, 5%Employer, 10%SS + MPF, 15%Employer EC
Up to ₱5,249.99₱5,000.00₱250.00₱500.00₱750.00₱10.00
₱7,250 - ₱7,749.99₱7,500.00₱375.00₱750.00₱1,125.00₱10.00
₱9,750 - ₱10,249.99₱10,000.00₱500.00₱1,000.00₱1,500.00₱10.00
₱12,250 - ₱12,749.99₱12,500.00₱625.00₱1,250.00₱1,875.00₱10.00
₱14,750 - ₱15,249.99₱15,000.00₱750.00₱1,500.00₱2,250.00₱30.00
₱17,250 - ₱17,749.99₱17,500.00₱875.00₱1,750.00₱2,625.00₱30.00
₱19,750 - ₱20,249.99₱20,000.00₱1,000.00₱2,000.00₱3,000.00₱30.00
₱22,250 - ₱22,749.99₱22,500.00₱1,125.00₱2,250.00₱3,375.00₱30.00
₱24,750 - ₱25,249.99₱25,000.00₱1,250.00₱2,500.00₱3,750.00₱30.00
₱27,250 - ₱27,749.99₱27,500.00₱1,375.00₱2,750.00₱4,125.00₱30.00
₱29,750 - ₱30,249.99₱30,000.00₱1,500.00₱3,000.00₱4,500.00₱30.00
₱32,250 - ₱32,749.99₱32,500.00₱1,625.00₱3,250.00₱4,875.00₱30.00
₱34,750 and above₱35,000.00₱1,750.00₱3,500.00₱5,250.00₱30.00

Official references

Frequently Asked Questions

What rate does this calculator use?
It uses the schedules effective January 2025, still current at our September 13, 2026 check: 15% for regular SS plus mandatory provident fund, with EC separate where applicable.
Do self-employed and voluntary members pay the same total?
Not always. Both fund the full 15%, but self-employed members also pay EC: ₱10 below ₱15,000 MSC or ₱30 from that MSC. The voluntary schedule has no EC premium.
Does a kasambahay earning below ₱5,000 pay an employee share?
No. The household employer pays the entire contribution, including EC. At monthly compensation of ₱5,000 or more, the employee pays 5% of MSC and the employer pays 10% plus EC.
Is Pension Booster added on top of the 15%?
No. The mandatory provident-fund portion on MSC above ₱20,000 is already included in the 15% total. Do not add it a second time.
Can this calculator authorize a higher MSC?
No. It reproduces the contribution schedule, not the membership or age-related rules governing MSC changes. Confirm your permitted category, MSC and applicable month with SSS before paying.