The SSS Table of Contribution 2026 is used to determine how much members of the Social Security System (SSS) in the Philippines need to contribute based on their Monthly Salary Credit (MSC). As of August 2026, the SSS official contribution page lists the current schedule as the table that took effect on January 1, 2025. No separate 2026 contribution schedule is shown on the official SSS contribution page, so the 2025 schedule remains the applicable reference unless SSS issues a new circular.
What Is the SSS Contribution Table?
The SSS contribution table sets the contribution amount according to a member’s compensation and corresponding Monthly Salary Credit. It applies to different membership categories, including employed workers, self-employed members, voluntary members, non-working spouses, household employees, and land-based Overseas Filipino Workers (OFWs).
The current schedule follows Republic Act No. 11199, or the Social Security Act of 2018, which established progressive increases in the contribution rate and the minimum and maximum MSC. The latest scheduled increase took effect in January 2025.
For 2026, the main figures are:
- SS contribution rate: 15% of the MSC
- Employer share for covered employees: 10%
- Employee share: 5%
- Minimum MSC: ₱5,000
- Maximum MSC: ₱35,000
- Regular SS portion used for benefit computation: up to ₱20,000 MSC
- Contributions attributed to MSC above ₱20,000 and up to ₱35,000 go to the mandatory provident fund component, currently referred to by SSS as MySSS Pension Booster.
SSS Contribution Rate for 2026
The SSS contribution rate is 15% of the Monthly Salary Credit. For employees, the 15% is divided between the employer and employee.
| Contribution | Rate |
|---|---|
| Employer share | 10% |
| Employee share | 5% |
| Total | 15% |
For example, if an employee has an MSC of ₱20,000, the regular employee share is generally ₱1,000, while the employer share is ₱2,000. The combined regular SS contribution is ₱3,000 before considering any applicable Employees’ Compensation contribution.
The SSS states that the employer pays the Employees’ Compensation (EC) contribution separately for covered employees. The EC amount is ₱10 for employees with an MSC from ₱4,000 through ₱14,500 and ₱30 for those with an MSC of ₱15,000 and above.
SSS Table of Contribution 2026 for Employees
For employees, the contribution depends on the salary range and its corresponding MSC. The current schedule has an MSC range from ₱5,000 to ₱35,000.
A useful way to view the upper end of the schedule is:
| Monthly Salary Credit | Total SS Contribution | Employee Share | Employer Share |
|---|---|---|---|
| ₱5,000 | ₱750 | ₱250 | ₱500 |
| ₱10,000 | ₱1,500 | ₱500 | ₱1,000 |
| ₱15,000 | ₱2,250 | ₱750 | ₱1,500 |
| ₱20,000 | ₱3,000 | ₱1,000 | ₱2,000 |
| ₱25,000 | ₱3,750 | ₱1,250 | ₱2,500 |
| ₱30,000 | ₱4,500 | ₱1,500 | ₱3,000 |
| ₱35,000 | ₱5,250 | ₱1,750 | ₱3,500 |
These figures represent the 15% Social Security contribution divided at the statutory 10% employer and 5% employee rates. The official SSS schedule should be used for the exact salary bracket, particularly because the MSC does not necessarily equal the employee’s exact monthly salary.
Why the Monthly Salary Credit Matters
The Monthly Salary Credit is not simply a member’s take-home pay. It is the compensation base used by SSS for contribution purposes and for determining various benefits.
For an employed member, SSS states that the MSC is based on actual remuneration from employment, subject to the applicable minimum and maximum limits. For self-employed members, declared monthly earnings serve as the basis for determining the MSC.
This distinction matters because a worker earning more than the maximum MSC does not keep increasing the regular SSS contribution indefinitely. The current maximum MSC is ₱35,000.
The MSC also plays a role in benefit calculations. For example, SSS explains that the regular SSS benefit computation uses MSC amounts up to ₱20,000, while contributions associated with the amount above ₱20,000 are credited to the mandatory provident fund component.
SSS Contribution for Self-Employed Members
Self-employed members pay their SSS contributions on their own rather than splitting the contribution with an employer.
SSS states that a self-employed member’s declared monthly earnings are used to determine the applicable MSC and corresponding contribution. Self-employed members should therefore check the latest contribution schedule before making a payment.
The current contribution structure means that a self-employed member with an MSC of ₱20,000 would have a Social Security contribution of ₱3,000. At the maximum MSC of ₱35,000, the total Social Security contribution reaches ₱5,250.
Self-employed members also have coverage under the Employees’ Compensation Program under the applicable SSS rules.
SSS Contribution for Voluntary Members
Voluntary members use the contribution schedule issued by SSS to select their applicable MSC. SSS states that a member becoming a voluntary member for the first time may choose any MSC available in the existing contribution schedule, subject to the applicable rules.
The official voluntary and non-working spouse schedule shows MSCs beginning at ₱5,000 and increasing in ₱500 increments until the maximum MSC of ₱35,000. At an MSC of ₱5,000, the contribution shown for voluntary members is ₱750.
This makes the official table particularly useful for members who have left employment but want to maintain their SSS membership and contribution record.
SSS Contribution for Non-Working Spouses
Non-working spouse members have a different method for determining their initial MSC. SSS states that 50% of the working spouse’s declared monthly income serves as the basis for the non-working spouse’s initial MSC and corresponding contribution, subject to the applicable schedule.
Because the contribution depends on the working spouse’s declared income and the current SSS schedule, non-working spouses should verify their applicable MSC through SSS before paying.
SSS Contribution for OFWs
Land-based OFW members also have their own contribution schedule. SSS lists a separate contribution table for this membership category alongside the tables for employees, household workers, self-employed members, and voluntary members.
OFW members should use the schedule applicable to their membership classification instead of automatically using the employee contribution table.
SSS also provides specific payment rules for land-based OFWs. According to the SSS contribution guidance, applicable January through September contributions can generally be paid until December 31 of the same year, while October through December contributions can generally be paid until January 31 of the following year.
SSS Contribution for Household Employees
Household employers and kasambahays have a separate SSS contribution schedule. SSS issued Circular No. 2024-007 covering the schedule for household employers and household employees effective January 2025.
The contribution arrangement can differ from the standard employee-employer structure, particularly depending on the household employee’s monthly compensation. Employers should therefore consult the dedicated SSS schedule rather than applying the ordinary business employee table automatically.
What Happened to the SSS Contribution Rate?
The 15% rate in use during 2026 is the result of scheduled increases under the Social Security Act of 2018.
The statutory schedule increased the contribution rate from 12% in 2019 to 13% in 2021, 14% in 2023, and finally 15% in 2025. The employer and employee shares also changed as the rate increased. The minimum MSC increased to ₱5,000 and the maximum MSC increased to ₱35,000 in 2025.
SSS described the January 2025 adjustment as the final tranche of the contribution-rate and MSC increases scheduled under the law.
Therefore, someone searching for the SSS Table of Contribution 2026 should not automatically expect another increase simply because the calendar year changed. The current official SSS table remains the appropriate reference unless the agency publishes a replacement schedule.
How to Check Your Exact SSS Contribution
The easiest way to find the correct amount is to identify your membership category first.
- Determine whether you are an employee, self-employed member, voluntary member, non-working spouse, household employee, or OFW.
- Find your applicable compensation range.
- Identify the corresponding MSC.
- Check the contribution amount in the SSS schedule.
- For employed members, confirm the employee and employer shares.
- Generate or check the applicable Payment Reference Number (PRN) through the appropriate SSS system before payment.
SSS states that individual members such as self-employed, voluntary, and non-working spouse members should register through the My.SSS portal and generate their PRN before paying through SSS-accredited payment channels.
The official SSS contribution page is the best place to verify the latest schedule because contribution tables can be revised through official SSS issuances.
SSS Contribution Payment Deadlines
Payment deadlines depend on the member category.
For regular employers, SSS states that contributions are generally due by the last day of the month following the applicable month. Self-employed, voluntary, and non-working spouse members generally have payment rules tied to the applicable month or calendar quarter.
Members should avoid relying on old schedules or payment dates found on unofficial websites. Checking the latest SSS instructions before payment can help prevent an incorrect contribution or missed deadline.
Does a Higher SSS Contribution Mean Higher Benefits?
Not necessarily in a simple one-to-one relationship.
SSS benefits are governed by specific eligibility and computation rules. Different benefits can use different formulas involving the member’s contribution history, MSC, credited years of service, qualifying contributions, and other requirements.
For example, SSS explains that sickness benefit calculations involve identifying the applicable period and the six highest MSCs within a specified 12-month period.
The mandatory provident fund component also has its own role. SSS explains that contributions associated with MSC amounts above ₱20,000 and up to ₱35,000 are credited to the member’s individual account under the MySSS Pension Booster program.
Members should therefore view contributions as part of a broader social insurance and provident-fund system rather than treating the monthly payment as a direct purchase of a specific future benefit.
FAQ
How much is the SSS contribution for employees in 2026?
Covered employees generally contribute 5% of their MSC, while the employer contributes 10%, making the combined SSS contribution 15%.
What is the minimum Monthly Salary Credit in 2026?
The current minimum MSC is ₱5,000.
What is the maximum Monthly Salary Credit in 2026?
The maximum MSC under the current schedule is ₱35,000.
How much is the SSS contribution for a ₱20,000 salary?
Using an MSC of ₱20,000, the total SSS contribution is ₱3,000. For a covered employee, the employee share is generally ₱1,000, while the employer share is ₱2,000.
Is there a separate SSS contribution table for voluntary members?
Yes. SSS provides contribution schedules for different membership categories, including voluntary members. The applicable amount depends on the MSC selected under the current schedule.
