SSS Contribution Table 2026: All 61 MSC Brackets and Rates
Complete 2026 SSS Contribution Table with 15% rate and MSC range P5,000-P35,000. Covers employees, OFWs, self-employed, kasambahay, and voluntary members.
SSS Contribution Table 2026
All 61 Monthly Salary Credit brackets on the standard schedule. Total contribution is 15% of the MSC — 5% from the employee and 10% from the employer. The employer also remits an Employees' Compensation (EC) premium, shown separately, which the employee never shoulders.
| Monthly Salary | MSC | Employee | Employer | Total | EC |
|---|---|---|---|---|---|
| Below ₱5,250.00 | ₱5,000 | ₱250.00 | ₱500.00 | ₱750.00 | ₱10.00 |
| ₱5,250.00 – ₱5,749.99 | ₱5,500 | ₱275.00 | ₱550.00 | ₱825.00 | ₱10.00 |
| ₱5,750.00 – ₱6,249.99 | ₱6,000 | ₱300.00 | ₱600.00 | ₱900.00 | ₱10.00 |
| ₱6,250.00 – ₱6,749.99 | ₱6,500 | ₱325.00 | ₱650.00 | ₱975.00 | ₱10.00 |
| ₱6,750.00 – ₱7,249.99 | ₱7,000 | ₱350.00 | ₱700.00 | ₱1,050.00 | ₱10.00 |
| ₱7,250.00 – ₱7,749.99 | ₱7,500 | ₱375.00 | ₱750.00 | ₱1,125.00 | ₱10.00 |
| ₱7,750.00 – ₱8,249.99 | ₱8,000 | ₱400.00 | ₱800.00 | ₱1,200.00 | ₱10.00 |
| ₱8,250.00 – ₱8,749.99 | ₱8,500 | ₱425.00 | ₱850.00 | ₱1,275.00 | ₱10.00 |
| ₱8,750.00 – ₱9,249.99 | ₱9,000 | ₱450.00 | ₱900.00 | ₱1,350.00 | ₱10.00 |
| ₱9,250.00 – ₱9,749.99 | ₱9,500 | ₱475.00 | ₱950.00 | ₱1,425.00 | ₱10.00 |
| ₱9,750.00 – ₱10,249.99 | ₱10,000 | ₱500.00 | ₱1,000.00 | ₱1,500.00 | ₱10.00 |
| ₱10,250.00 – ₱10,749.99 | ₱10,500 | ₱525.00 | ₱1,050.00 | ₱1,575.00 | ₱10.00 |
| ₱10,750.00 – ₱11,249.99 | ₱11,000 | ₱550.00 | ₱1,100.00 | ₱1,650.00 | ₱10.00 |
| ₱11,250.00 – ₱11,749.99 | ₱11,500 | ₱575.00 | ₱1,150.00 | ₱1,725.00 | ₱10.00 |
| ₱11,750.00 – ₱12,249.99 | ₱12,000 | ₱600.00 | ₱1,200.00 | ₱1,800.00 | ₱10.00 |
| ₱12,250.00 – ₱12,749.99 | ₱12,500 | ₱625.00 | ₱1,250.00 | ₱1,875.00 | ₱10.00 |
| ₱12,750.00 – ₱13,249.99 | ₱13,000 | ₱650.00 | ₱1,300.00 | ₱1,950.00 | ₱10.00 |
| ₱13,250.00 – ₱13,749.99 | ₱13,500 | ₱675.00 | ₱1,350.00 | ₱2,025.00 | ₱10.00 |
| ₱13,750.00 – ₱14,249.99 | ₱14,000 | ₱700.00 | ₱1,400.00 | ₱2,100.00 | ₱10.00 |
| ₱14,250.00 – ₱14,749.99 | ₱14,500 | ₱725.00 | ₱1,450.00 | ₱2,175.00 | ₱10.00 |
| ₱14,750.00 – ₱15,249.99 | ₱15,000 | ₱750.00 | ₱1,500.00 | ₱2,250.00 | ₱30.00 |
| ₱15,250.00 – ₱15,749.99 | ₱15,500 | ₱775.00 | ₱1,550.00 | ₱2,325.00 | ₱30.00 |
| ₱15,750.00 – ₱16,249.99 | ₱16,000 | ₱800.00 | ₱1,600.00 | ₱2,400.00 | ₱30.00 |
| ₱16,250.00 – ₱16,749.99 | ₱16,500 | ₱825.00 | ₱1,650.00 | ₱2,475.00 | ₱30.00 |
| ₱16,750.00 – ₱17,249.99 | ₱17,000 | ₱850.00 | ₱1,700.00 | ₱2,550.00 | ₱30.00 |
| ₱17,250.00 – ₱17,749.99 | ₱17,500 | ₱875.00 | ₱1,750.00 | ₱2,625.00 | ₱30.00 |
| ₱17,750.00 – ₱18,249.99 | ₱18,000 | ₱900.00 | ₱1,800.00 | ₱2,700.00 | ₱30.00 |
| ₱18,250.00 – ₱18,749.99 | ₱18,500 | ₱925.00 | ₱1,850.00 | ₱2,775.00 | ₱30.00 |
| ₱18,750.00 – ₱19,249.99 | ₱19,000 | ₱950.00 | ₱1,900.00 | ₱2,850.00 | ₱30.00 |
| ₱19,250.00 – ₱19,749.99 | ₱19,500 | ₱975.00 | ₱1,950.00 | ₱2,925.00 | ₱30.00 |
| ₱19,750.00 – ₱20,249.99 | ₱20,000 | ₱1,000.00 | ₱2,000.00 | ₱3,000.00 | ₱30.00 |
| ₱20,250.00 – ₱20,749.99 | ₱20,500 | ₱1,025.00 | ₱2,050.00 | ₱3,075.00 | ₱30.00 |
| ₱20,750.00 – ₱21,249.99 | ₱21,000 | ₱1,050.00 | ₱2,100.00 | ₱3,150.00 | ₱30.00 |
| ₱21,250.00 – ₱21,749.99 | ₱21,500 | ₱1,075.00 | ₱2,150.00 | ₱3,225.00 | ₱30.00 |
| ₱21,750.00 – ₱22,249.99 | ₱22,000 | ₱1,100.00 | ₱2,200.00 | ₱3,300.00 | ₱30.00 |
| ₱22,250.00 – ₱22,749.99 | ₱22,500 | ₱1,125.00 | ₱2,250.00 | ₱3,375.00 | ₱30.00 |
| ₱22,750.00 – ₱23,249.99 | ₱23,000 | ₱1,150.00 | ₱2,300.00 | ₱3,450.00 | ₱30.00 |
| ₱23,250.00 – ₱23,749.99 | ₱23,500 | ₱1,175.00 | ₱2,350.00 | ₱3,525.00 | ₱30.00 |
| ₱23,750.00 – ₱24,249.99 | ₱24,000 | ₱1,200.00 | ₱2,400.00 | ₱3,600.00 | ₱30.00 |
| ₱24,250.00 – ₱24,749.99 | ₱24,500 | ₱1,225.00 | ₱2,450.00 | ₱3,675.00 | ₱30.00 |
| ₱24,750.00 – ₱25,249.99 | ₱25,000 | ₱1,250.00 | ₱2,500.00 | ₱3,750.00 | ₱30.00 |
| ₱25,250.00 – ₱25,749.99 | ₱25,500 | ₱1,275.00 | ₱2,550.00 | ₱3,825.00 | ₱30.00 |
| ₱25,750.00 – ₱26,249.99 | ₱26,000 | ₱1,300.00 | ₱2,600.00 | ₱3,900.00 | ₱30.00 |
| ₱26,250.00 – ₱26,749.99 | ₱26,500 | ₱1,325.00 | ₱2,650.00 | ₱3,975.00 | ₱30.00 |
| ₱26,750.00 – ₱27,249.99 | ₱27,000 | ₱1,350.00 | ₱2,700.00 | ₱4,050.00 | ₱30.00 |
| ₱27,250.00 – ₱27,749.99 | ₱27,500 | ₱1,375.00 | ₱2,750.00 | ₱4,125.00 | ₱30.00 |
| ₱27,750.00 – ₱28,249.99 | ₱28,000 | ₱1,400.00 | ₱2,800.00 | ₱4,200.00 | ₱30.00 |
| ₱28,250.00 – ₱28,749.99 | ₱28,500 | ₱1,425.00 | ₱2,850.00 | ₱4,275.00 | ₱30.00 |
| ₱28,750.00 – ₱29,249.99 | ₱29,000 | ₱1,450.00 | ₱2,900.00 | ₱4,350.00 | ₱30.00 |
| ₱29,250.00 – ₱29,749.99 | ₱29,500 | ₱1,475.00 | ₱2,950.00 | ₱4,425.00 | ₱30.00 |
| ₱29,750.00 – ₱30,249.99 | ₱30,000 | ₱1,500.00 | ₱3,000.00 | ₱4,500.00 | ₱30.00 |
| ₱30,250.00 – ₱30,749.99 | ₱30,500 | ₱1,525.00 | ₱3,050.00 | ₱4,575.00 | ₱30.00 |
| ₱30,750.00 – ₱31,249.99 | ₱31,000 | ₱1,550.00 | ₱3,100.00 | ₱4,650.00 | ₱30.00 |
| ₱31,250.00 – ₱31,749.99 | ₱31,500 | ₱1,575.00 | ₱3,150.00 | ₱4,725.00 | ₱30.00 |
| ₱31,750.00 – ₱32,249.99 | ₱32,000 | ₱1,600.00 | ₱3,200.00 | ₱4,800.00 | ₱30.00 |
| ₱32,250.00 – ₱32,749.99 | ₱32,500 | ₱1,625.00 | ₱3,250.00 | ₱4,875.00 | ₱30.00 |
| ₱32,750.00 – ₱33,249.99 | ₱33,000 | ₱1,650.00 | ₱3,300.00 | ₱4,950.00 | ₱30.00 |
| ₱33,250.00 – ₱33,749.99 | ₱33,500 | ₱1,675.00 | ₱3,350.00 | ₱5,025.00 | ₱30.00 |
| ₱33,750.00 – ₱34,249.99 | ₱34,000 | ₱1,700.00 | ₱3,400.00 | ₱5,100.00 | ₱30.00 |
| ₱34,250.00 – ₱34,749.99 | ₱34,500 | ₱1,725.00 | ₱3,450.00 | ₱5,175.00 | ₱30.00 |
| ₱34,750.00 and above | ₱35,000 | ₱1,750.00 | ₱3,500.00 | ₱5,250.00 | ₱30.00 |
Land-based OFW members have a minimum MSC of ₱8,000. Contributions on an MSC above ₱20,000 go partly to the MySSS Pension Booster; the regular pension formula caps the AMSC it uses at ₱20,000. Kasambahay earning below ₱5,000 follow a separate schedule with a lower MSC floor, which is not shown above.
The SSS Contribution Table for 2026 remains the same as the table released effective January 2025. The total contribution rate stays at 15%, with the MSC range of ₱5,000 to ₱35,000, as mandated by Republic Act No. 11199 (Social Security Act of 2018). No new rate increases are scheduled — the 15% rate reached in 2025 was the final phase of increases under RA 11199.
Use our SSS Contribution Calculator to instantly compute your exact contribution.
2026 SSS Contribution Rates at a Glance
| Rate Component | Percentage / Amount |
|---|---|
| Total Contribution Rate | 15% |
| Employee Share | 5% |
| Employer Share | 10% |
| MSC Range | ₱5,000 - ₱35,000 |
| Minimum Monthly Contribution | ₱750 (excluding EC) |
| Maximum Monthly Contribution | ₱5,250 (excluding EC) |
For the latest information, always refer to the official SSS Contribution Table.
1. Employer (ER) and Employee (EE) Contributions
The figures above are the SSS contribution itself. On top of it the employer also remits the Employees’ Compensation (EC) premium — ₱10 a month where the MSC is below ₱15,000 and ₱30 at or above it — which the employee never shoulders. Including EC, the full remittance runs from ₱760 at the minimum MSC to ₱5,280 at the maximum.
For employed members, the 15% contribution rate is split between the employer (10%) and employee (5%). Contributions exceeding an MSC of ₱20,000 are allocated to the MySSS Pension Booster, a mandatory provident fund to enhance retirement savings.
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱5,000 |
| Minimum Total Contribution | ₱750 (Employee: ₱250, Employer: ₱500) |
| Maximum MSC | ₱35,000 |
| Maximum Total Contribution | ₱5,250 (Employee: ₱1,750, Employer: ₱3,500) |
Employer Responsibility: Deduct employee’s share from salary and remit the total contribution to SSS.
View Official ER/EE Contribution Table (Circular 2024-006)
2. Household Employer and Kasambahay Contributions
Household employers and kasambahays follow the 15% contribution rate, with the employer covering the larger share. The MSC ranges from ₱1,000 to ₱35,000, reflecting household workers’ income levels.
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱1,000 |
| Minimum Total Contribution | ₱150 (Employee: ₱50, Employer: ₱100) |
| Maximum MSC | ₱35,000 |
| Maximum Total Contribution | ₱5,250 |
Note: Household employers must register kasambahays with SSS using the Household Employer Unified Registration Form.
View Official Kasambahay Contribution Table (Circular 2024-007)
3. Land-Based OFW Member Contributions
Land-based Overseas Filipino Workers (OFWs) pay the full 15% contribution themselves since they have no Philippine-based employer.
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱8,000 |
| Minimum Contribution | ₱1,200 |
| Maximum MSC | ₱35,000 |
| Maximum Contribution | ₱5,250 |
Payment Method: Generate a Payment Reference Number (PRN) through My.SSS portal or SSS Mobile App.
For a complete guide on SSS for overseas workers, read our SSS OFW Guide.
View Official OFW Contribution Table (Circular 2024-010)
4. Self-Employed Member Contributions
Self-employed members (freelancers, entrepreneurs, professionals) pay the full 15% based on their declared monthly earnings. Members can choose their MSC within the range without proof of earnings.
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱5,000 |
| Minimum Contribution | ₱750 |
| Maximum MSC | ₱35,000 |
| Maximum Contribution | ₱5,250 |
View Official Self-Employed Contribution Table (Circular 2024-008)
5. Voluntary Members & Non-Working Spouses
Voluntary members and non-working spouses pay the full 15% contribution.
Who Qualifies as Voluntary Member?
- Former employees with at least one contribution
- Former self-employed or OFWs
- Non-working spouses of SSS members
Key Details
| Parameter | Amount |
|---|---|
| Minimum MSC | ₱5,000 |
| Minimum Contribution | ₱750 |
| Maximum MSC | ₱35,000 |
| Maximum Contribution | ₱5,250 |
For Non-Working Spouses: MSC is based on 50% of the working spouse’s declared monthly income, rounded to the nearest higher MSC.
View Official Voluntary Member Contribution Table (Circular 2024-009)
SSS Contribution Rate History
| Year | Total Rate | Employee | Employer |
|---|---|---|---|
| 2019-2020 | 12% | 4% | 8% |
| 2021 | 13% | 4.5% | 8.5% |
| 2023 | 14% | 4.5% | 9.5% |
| 2025-2026 | 15% | 5% | 10% |
The 15% rate is the final increase under RA 11199.
MySSS Pension Booster
For members with MSC above ₱20,000, a portion of contributions is allocated to the MySSS Pension Booster — a mandatory provident fund that enhances retirement savings beyond the regular SSS pension.
This matters more than it sounds. The regular SSS pension formula caps the Average Monthly Salary Credit (AMSC) it uses at ₱20,000, so contributing on an MSC of ₱25,000 or ₱35,000 does not increase your regular monthly pension beyond what an MSC of ₱20,000 would earn. The contributions above that ceiling build a separate provident-fund balance instead, which is paid out on its own terms rather than as a larger lifetime pension.
How to Pay SSS Contributions
- Generate PRN: Login to My.SSS Portal or SSS Mobile App
- Select Payment Period: Choose the month(s) you want to pay
- Pay via Accredited Channels:
- Banks (BDO, BPI, Metrobank, etc.)
- Payment centers (Bayad, SM, 7-Eleven)
- Online banking and e-wallets
Learn how to check your payments: How to Check SSS Contribution Online.
Frequently Asked Questions
Are SSS contribution rates changing in 2026? No. The 2026 SSS contribution table is the same as the 2025 table. The 15% rate reached in January 2025 is the final phase of increases under RA 11199.
Is the 15% rate the final increase? Yes, 15% is the maximum rate mandated by RA 11199 (Social Security Act of 2018). No further increases are scheduled.
What is the minimum SSS contribution in 2026? The minimum monthly contribution is ₱750 (based on MSC of ₱5,000). For kasambahay, the minimum is ₱150 (MSC of ₱1,000). For OFWs, the minimum is ₱1,200 (MSC of ₱8,000).
What is the maximum SSS contribution in 2026? The maximum monthly contribution is ₱5,250 (based on MSC of ₱35,000) for all member types.
What if my employer doesn’t remit my contributions? Report to SSS immediately. You can check your contribution history through My.SSS or read our guide on How to Check SSS Contributions Online.
Can I pay higher than my actual salary? Self-employed and voluntary members can choose any MSC within the range without proof of earnings.
For the latest updates, visit the official SSS website or call the SSS Hotline at 1455.
Last Updated: February 2026