SSS Contribution Table 2026: Member Rates, EC and Examples
Check 2026 SSS contributions by member category, including employee shares, self-employed EC, kasambahay exceptions and OFW minimums, with worked examples.
Independent reporting · Editorial policy · Suggest a correction
SSS Company-Employee 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 SS + MPF | Employer SS + MPF | Total, excluding EC | Employer 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 schedules effective January 2025 remain the published contribution reference at our September 13, 2026 check. Regular Social Security (SS) plus Mandatory Provident Fund (MPF) contributions total 15% of Monthly Salary Credit (MSC). EC is additional where applicable, and minimum MSC differs by member category. A universal “₱750 minimum” or “₱5,250 maximum payment” is misleading. SSS contribution schedules; official circular archive.
This guide helps you select the correct table, separate your share from the combined remittance and check worked examples. It does not establish membership eligibility, permission to increase MSC, or whether an old month can still be paid.
Start with your member category
| Category | MSC range | Minimum SS + MPF | Minimum EC | Combined minimum |
|---|---|---|---|---|
| Company employee | ₱5,000–₱35,000 | ₱750 | ₱10, employer-paid | ₱760 |
| Kasambahay / household employee | ₱1,000–₱35,000 | ₱150 | ₱10, employer-paid | ₱160 |
| Self-employed | ₱5,000–₱35,000 | ₱750 | ₱10, member-paid | ₱760 |
| Voluntary / non-working spouse schedule | ₱5,000–₱35,000 | ₱750 | None in this schedule | ₱750 |
| Land-based OFW | ₱8,000–₱35,000 | ₱1,200 | None in this schedule | ₱1,200 |
These are the lowest rows of the relevant schedules, not permission for every member to pay the minimum. Use the applicable compensation bracket or permitted MSC. Sources: circulars 2024-006, 2024-007, 2024-008, 2024-009 and 2024-010, page 2 of each.
The SSS contribution calculator separates employee, household, self-employed, voluntary and land-based OFW estimates. For a non-working spouse, have SSS establish the applicable MSC under the coverage rules; this calculator does not derive it from the working spouse’s salary.
Company employees: distinguish deduction from remittance
The employee pays 5% of MSC and the employer pays 10%, plus EC. EC is ₱10 when MSC is below ₱15,000 and ₱30 from ₱15,000 MSC. EC must not be added to the employee’s deduction. Circular 2024-006, page 2.
For example, at ₱25,000 monthly compensation and MSC:
- Employee SS + MPF: ₱25,000 × 5% = ₱1,250.
- Employer SS + MPF: ₱25,000 × 10% = ₱2,500.
- Employer EC: ₱30.
- Combined remittance: ₱1,250 + ₱2,500 + ₱30 = ₱3,780.
The ₱3,780 is not your payroll deduction. If a payslip deducts the employer’s EC from your wages, ask payroll to explain the entry and consult SSS if it remains unresolved.
Use the bracket, not a percentage of exact salary
An employee earning ₱20,249.99 falls in the ₱20,000 MSC row. At ₱20,250, the MSC becomes ₱20,500. The corresponding 5% employee shares are ₱1,000 and ₱1,025. Both rows have ₱30 employer EC. These examples come directly from the compensation ranges in Circular 2024-006.
The full company table at the top of this page is generated from our shared rates. It is not the kasambahay schedule, whose lower brackets and sharing rule differ.
Kasambahay: the ₱5,000 boundary matters
For monthly compensation below ₱5,000, the household employer shoulders the full contribution, including EC. The separate household table starts at ₱1,000 MSC. At compensation of ₱5,000 or more, the ordinary 5% employee and 10% employer split applies, with employer-paid EC. Circular 2024-007, page 2.
| Actual monthly compensation | MSC | Employee share | Employer SS + MPF | Employer EC | Combined remittance |
|---|---|---|---|---|---|
| ₱1,000 | ₱1,000 | ₱0 | ₱150 | ₱10 | ₱160 |
| ₱4,500 | ₱4,500 | ₱0 | ₱675 | ₱10 | ₱685 |
| ₱4,999.99 | ₱5,000 | ₱0 | ₱750 | ₱10 | ₱760 |
| ₱5,000 | ₱5,000 | ₱250 | ₱500 | ₱10 | ₱760 |
Notice that the last two rows use the same MSC, but who pays changes at the actual-compensation boundary. Applying 5% to every household worker would incorrectly deduct ₱250 from someone earning ₱4,999.99.
These are contribution illustrations, not a statement that the hypothetical wage complies with a regional minimum-wage order.
Self-employed is not the same as voluntary
Self-employed members fund the full 15% plus EC. At ₱5,000 MSC, the payment is ₱750 + ₱10 = ₱760. At ₱15,000 MSC, it is ₱2,250 + ₱30 = ₱2,280. At ₱35,000 MSC, it is ₱5,250 + ₱30 = ₱5,280. Circular 2024-008, page 2.
Voluntary and non-working spouse schedules contain regular SS and MPF but no EC premium. Their table ranges from ₱750 to ₱5,250. At the same ₱15,000 MSC, a voluntary member’s scheduled payment is ₱2,250, not ₱2,280. Circular 2024-009, pages 1–2.
Do not treat “voluntary” as a category anyone can select to avoid EC. Confirm your coverage and the MSC you are allowed to use. This reference does not authorize an unrestricted increase or declare that proof of earnings is never needed.
Land-based OFWs have a different floor
The land-based OFW schedule starts at ₱8,000 MSC, giving ₱1,200 in SS + MPF contributions. Its maximum is ₱35,000 MSC and ₱5,250; it has no EC column. The first compensation band is below ₱8,250, not below ₱5,250. Circular 2024-010, pages 1–2.
For a land-based OFW with ₱7,000 declared monthly earnings, the schedule therefore uses the ₱8,000 floor, not the ₱7,000 ordinary employee bracket. This is a table illustration, not an assessment of the member’s required declaration.
Use the category actually recorded with SSS. Do not apply the land-based table to sea-based employee payroll merely because both workers are overseas.
MPF is included, not added twice
On the portion of MSC above ₱20,000, contributions go to the Mandatory Provident Fund, also associated with MySSS Pension Booster branding. At ₱25,000 MSC, the ₱3,750 SS + MPF total comprises ₱3,000 regular SS and ₱750 MPF. Adding another ₱750 would double-count it. Circular 2024-006, pages 2–3.
The provident fund accumulates contributions and net investment income separately. Current MSC does not establish the historical average used for a regular pension. Read the pension calculation guide before using the pension estimator; do not substitute today’s contribution ceiling for verified AMSC.
Reconcile payments with your record
Before paying, check the category, applicable month, MSC and total in your SSS payment reference. Retain the receipt and compare the posted credit, not just the cash paid. A receipt for a particular amount does not by itself establish that a contribution counted for a particular benefit.
Use the official account reached through sss.gov.ph. Our contribution-checking guide explains the record-checking task. If the displayed history differs from payroll or receipts, take the discrepancy to your employer or SSS. Do not send us account passwords, OTPs or membership numbers.
For 2025 applicable months, use the historical 2025 reference, which also explains advance payments made before that schedule started. An old rate table is not permission to pay a past-due month today.
Frequently asked questions
Is ₱5,250 the maximum amount for everyone?
It is the maximum SS + MPF amount under these schedules. Including EC, the maximum combined employee/household or self-employed remittance is ₱5,280. Voluntary and land-based OFW schedules have no EC premium.
Can I use the minimum regardless of income?
No. The first row is not a universal payment option. Use the applicable compensation bracket or SSS-permitted MSC for your category.
Did rates increase again in 2026?
At the September 13, 2026 source check, SSS continued to publish the schedules effective January 2025. That is not a guarantee that legislation or future issuances can never change rates.
Does paying more guarantee a larger retirement pension?
No. Regular-pension calculations depend on verified historical averages and credited years. MPF contributions accumulate separately, and membership rules govern permitted changes.
Official references
- SSS contribution-table page and circular archive — checked September 13, 2026.
- Circular 2024-006: company employers and employees.
- Circular 2024-007: household employers and kasambahay.
- Circular 2024-008: self-employed members.
- Circular 2024-009: voluntary and non-working spouses.
- Circular 2024-010: land-based OFWs.