SSS Contribution by Salary Level (2026)
Compare SSS contributions across all salary brackets. Full 2026 table showing MSC, employee share, employer share, and total contribution.
SSS contributions are computed based on the Monthly Salary Credit (MSC), which ranges from ₱5,000 to ₱35,000 in ₱500 increments. The total rate for 2026 is 15%, split between the employee (5%) and employer (10%).
Complete SSS Contribution Table 2026
| Salary Range | MSC | Employee (5%) | Employer (10%) | Total (15%) | EC |
|---|---|---|---|---|---|
| Below ₱5,249.99 | ₱5,000 | ₱250.00 | ₱500.00 | ₱750.00 | ₱10.00 |
| ₱5,250 - ₱5,749.99 | ₱5,500 | ₱275.00 | ₱550.00 | ₱825.00 | ₱10.00 |
| ₱5,750 - ₱6,249.99 | ₱6,000 | ₱300.00 | ₱600.00 | ₱900.00 | ₱10.00 |
| ₱6,250 - ₱6,749.99 | ₱6,500 | ₱325.00 | ₱650.00 | ₱975.00 | ₱10.00 |
| ₱6,750 - ₱7,249.99 | ₱7,000 | ₱350.00 | ₱700.00 | ₱1,050.00 | ₱10.00 |
| ₱7,250 - ₱7,749.99 | ₱7,500 | ₱375.00 | ₱750.00 | ₱1,125.00 | ₱10.00 |
| ₱7,750 - ₱8,249.99 | ₱8,000 | ₱400.00 | ₱800.00 | ₱1,200.00 | ₱10.00 |
| ₱8,250 - ₱8,749.99 | ₱8,500 | ₱425.00 | ₱850.00 | ₱1,275.00 | ₱10.00 |
| ₱8,750 - ₱9,249.99 | ₱9,000 | ₱450.00 | ₱900.00 | ₱1,350.00 | ₱10.00 |
| ₱9,250 - ₱9,749.99 | ₱9,500 | ₱475.00 | ₱950.00 | ₱1,425.00 | ₱10.00 |
| ₱9,750 - ₱10,249.99 | ₱10,000 | ₱500.00 | ₱1,000.00 | ₱1,500.00 | ₱10.00 |
| ₱10,250 - ₱10,749.99 | ₱10,500 | ₱525.00 | ₱1,050.00 | ₱1,575.00 | ₱10.00 |
| ₱10,750 - ₱11,249.99 | ₱11,000 | ₱550.00 | ₱1,100.00 | ₱1,650.00 | ₱10.00 |
| ₱11,250 - ₱11,749.99 | ₱11,500 | ₱575.00 | ₱1,150.00 | ₱1,725.00 | ₱10.00 |
| ₱11,750 - ₱12,249.99 | ₱12,000 | ₱600.00 | ₱1,200.00 | ₱1,800.00 | ₱10.00 |
| ₱12,250 - ₱12,749.99 | ₱12,500 | ₱625.00 | ₱1,250.00 | ₱1,875.00 | ₱10.00 |
| ₱12,750 - ₱13,249.99 | ₱13,000 | ₱650.00 | ₱1,300.00 | ₱1,950.00 | ₱10.00 |
| ₱13,250 - ₱13,749.99 | ₱13,500 | ₱675.00 | ₱1,350.00 | ₱2,025.00 | ₱10.00 |
| ₱13,750 - ₱14,249.99 | ₱14,000 | ₱700.00 | ₱1,400.00 | ₱2,100.00 | ₱10.00 |
| ₱14,250 - ₱14,749.99 | ₱14,500 | ₱725.00 | ₱1,450.00 | ₱2,175.00 | ₱10.00 |
| ₱14,750 - ₱15,249.99 | ₱15,000 | ₱750.00 | ₱1,500.00 | ₱2,250.00 | ₱30.00 |
| ₱15,250 - ₱15,749.99 | ₱15,500 | ₱775.00 | ₱1,550.00 | ₱2,325.00 | ₱30.00 |
| ₱15,750 - ₱16,249.99 | ₱16,000 | ₱800.00 | ₱1,600.00 | ₱2,400.00 | ₱30.00 |
| ₱16,250 - ₱16,749.99 | ₱16,500 | ₱825.00 | ₱1,650.00 | ₱2,475.00 | ₱30.00 |
| ₱16,750 - ₱17,249.99 | ₱17,000 | ₱850.00 | ₱1,700.00 | ₱2,550.00 | ₱30.00 |
| ₱17,250 - ₱17,749.99 | ₱17,500 | ₱875.00 | ₱1,750.00 | ₱2,625.00 | ₱30.00 |
| ₱17,750 - ₱18,249.99 | ₱18,000 | ₱900.00 | ₱1,800.00 | ₱2,700.00 | ₱30.00 |
| ₱18,250 - ₱18,749.99 | ₱18,500 | ₱925.00 | ₱1,850.00 | ₱2,775.00 | ₱30.00 |
| ₱18,750 - ₱19,249.99 | ₱19,000 | ₱950.00 | ₱1,900.00 | ₱2,850.00 | ₱30.00 |
| ₱19,250 - ₱19,749.99 | ₱19,500 | ₱975.00 | ₱1,950.00 | ₱2,925.00 | ₱30.00 |
| ₱19,750 - ₱20,249.99 | ₱20,000 | ₱1,000.00 | ₱2,000.00 | ₱3,000.00 | ₱30.00 |
| ₱20,250 - ₱20,749.99 | ₱20,500 | ₱1,025.00 | ₱2,050.00 | ₱3,075.00 | ₱30.00 |
| ₱20,750 - ₱21,249.99 | ₱21,000 | ₱1,050.00 | ₱2,100.00 | ₱3,150.00 | ₱30.00 |
| ₱21,250 - ₱21,749.99 | ₱21,500 | ₱1,075.00 | ₱2,150.00 | ₱3,225.00 | ₱30.00 |
| ₱21,750 - ₱22,249.99 | ₱22,000 | ₱1,100.00 | ₱2,200.00 | ₱3,300.00 | ₱30.00 |
| ₱22,250 - ₱22,749.99 | ₱22,500 | ₱1,125.00 | ₱2,250.00 | ₱3,375.00 | ₱30.00 |
| ₱22,750 - ₱23,249.99 | ₱23,000 | ₱1,150.00 | ₱2,300.00 | ₱3,450.00 | ₱30.00 |
| ₱23,250 - ₱23,749.99 | ₱23,500 | ₱1,175.00 | ₱2,350.00 | ₱3,525.00 | ₱30.00 |
| ₱23,750 - ₱24,249.99 | ₱24,000 | ₱1,200.00 | ₱2,400.00 | ₱3,600.00 | ₱30.00 |
| ₱24,250 - ₱24,749.99 | ₱24,500 | ₱1,225.00 | ₱2,450.00 | ₱3,675.00 | ₱30.00 |
| ₱24,750 - ₱25,249.99 | ₱25,000 | ₱1,250.00 | ₱2,500.00 | ₱3,750.00 | ₱30.00 |
| ₱25,250 - ₱25,749.99 | ₱25,500 | ₱1,275.00 | ₱2,550.00 | ₱3,825.00 | ₱30.00 |
| ₱25,750 - ₱26,249.99 | ₱26,000 | ₱1,300.00 | ₱2,600.00 | ₱3,900.00 | ₱30.00 |
| ₱26,250 - ₱26,749.99 | ₱26,500 | ₱1,325.00 | ₱2,650.00 | ₱3,975.00 | ₱30.00 |
| ₱26,750 - ₱27,249.99 | ₱27,000 | ₱1,350.00 | ₱2,700.00 | ₱4,050.00 | ₱30.00 |
| ₱27,250 - ₱27,749.99 | ₱27,500 | ₱1,375.00 | ₱2,750.00 | ₱4,125.00 | ₱30.00 |
| ₱27,750 - ₱28,249.99 | ₱28,000 | ₱1,400.00 | ₱2,800.00 | ₱4,200.00 | ₱30.00 |
| ₱28,250 - ₱28,749.99 | ₱28,500 | ₱1,425.00 | ₱2,850.00 | ₱4,275.00 | ₱30.00 |
| ₱28,750 - ₱29,249.99 | ₱29,000 | ₱1,450.00 | ₱2,900.00 | ₱4,350.00 | ₱30.00 |
| ₱29,250 - ₱29,749.99 | ₱29,500 | ₱1,475.00 | ₱2,950.00 | ₱4,425.00 | ₱30.00 |
| ₱29,750 - ₱30,249.99 | ₱30,000 | ₱1,500.00 | ₱3,000.00 | ₱4,500.00 | ₱30.00 |
| ₱30,250 - ₱30,749.99 | ₱30,500 | ₱1,525.00 | ₱3,050.00 | ₱4,575.00 | ₱30.00 |
| ₱30,750 - ₱31,249.99 | ₱31,000 | ₱1,550.00 | ₱3,100.00 | ₱4,650.00 | ₱30.00 |
| ₱31,250 - ₱31,749.99 | ₱31,500 | ₱1,575.00 | ₱3,150.00 | ₱4,725.00 | ₱30.00 |
| ₱31,750 - ₱32,249.99 | ₱32,000 | ₱1,600.00 | ₱3,200.00 | ₱4,800.00 | ₱30.00 |
| ₱32,250 - ₱32,749.99 | ₱32,500 | ₱1,625.00 | ₱3,250.00 | ₱4,875.00 | ₱30.00 |
| ₱32,750 - ₱33,249.99 | ₱33,000 | ₱1,650.00 | ₱3,300.00 | ₱4,950.00 | ₱30.00 |
| ₱33,250 - ₱33,749.99 | ₱33,500 | ₱1,675.00 | ₱3,350.00 | ₱5,025.00 | ₱30.00 |
| ₱33,750 - ₱34,249.99 | ₱34,000 | ₱1,700.00 | ₱3,400.00 | ₱5,100.00 | ₱30.00 |
| ₱34,250 - ₱34,749.99 | ₱34,500 | ₱1,725.00 | ₱3,450.00 | ₱5,175.00 | ₱30.00 |
| ₱34,750 and above | ₱35,000 | ₱1,750.00 | ₱3,500.00 | ₱5,250.00 | ₱30.00 |
EC (Employees' Compensation) is paid solely by the employer. ₱10 for MSC below ₱15,000; ₱30 for ₱15,000 and above.
Quick Reference
Minimum Employee Share ₱250.00/mo
Maximum Employee Share ₱1,750.00/mo
Total Rate 15% of MSC
MSC Brackets 61 levels
Frequently Asked Questions
What is the SSS contribution rate for 2026?
The total SSS contribution rate for 2026 is 15% of the Monthly Salary Credit (MSC). This is split between the employee (5%) and employer (10%). The MSC range is ₱5,000 to ₱35,000.
What is the Monthly Salary Credit (MSC)?
The MSC is the compensation base used to compute SSS contributions. It is assigned based on your actual monthly salary and ranges from ₱5,000 to ₱35,000 in ₱500 increments. Your salary is matched to the nearest MSC bracket.
What is the maximum SSS contribution for employees in 2026?
The maximum employee SSS contribution is ₱1,750.00/month (5% of the maximum MSC of ₱35,000). The maximum employer share is ₱3,500.00/month, for a total maximum contribution of ₱5,250.00/month.
What is the EC (Employees' Compensation) contribution?
EC is a separate employer-paid contribution to the Employees' Compensation Program. It is ₱10/month for MSC below ₱15,000 and ₱30/month for MSC ₱15,000 and above. This is not deducted from employee salary.
What happens if my salary exceeds ₱35,000?
If your salary exceeds ₱35,000, your SSS contributions are still based on the maximum MSC of ₱35,000. The excess salary above ₱35,000 does not incur additional SSS contributions. The employee share is capped at ₱1,750/month.
Disclaimer: All computations are estimates based on 2026 government-mandated rates.
Actual deductions may vary based on specific employment arrangements and applicable wage orders.
Verify with official sources:
SSS,
PhilHealth,
Pag-IBIG,
BIR.