GSIS Contribution Table 2026 — Government Employee Rates
2026 GSIS contribution table
GSIS is the counterpart of SSS for government employees. The premium is a straight percentage of your monthly basic salary — 9% personal share, 12% government share — with no salary ceiling, so it applies to your full basic pay.
| Monthly basic salary | Personal share (9%) | Government share (12%) | Total (21%) |
|---|---|---|---|
| ₱15,000 | ₱1,350 | ₱1,800 | ₱3,150 |
| ₱20,000 | ₱1,800 | ₱2,400 | ₱4,200 |
| ₱31,705 (Teacher I) | ₱2,853 | ₱3,805 | ₱6,658 |
| ₱42,178 (Nurse I) | ₱3,796 | ₱5,061 | ₱8,857 |
| ₱50,000 | ₱4,500 | ₱6,000 | ₱10,500 |
| ₱73,303 (Master Teacher IV) | ₱6,597 | ₱8,796 | ₱15,393 |
Personal share 9% and government share 12% of monthly basic salary under RA 8291 (GSIS Act of 1997). Unlike SSS, GSIS has no salary ceiling — the rate applies to full basic pay. Example salaries use 2026 Step-1 Salary Grade figures.
What the GSIS premium covers
The 9% personal share is not just a retirement deduction — it funds a bundle of benefits under the GSIS Act (RA 8291):
- Retirement benefit — a monthly pension or lump sum on retirement
- Life insurance — compulsory life insurance coverage while in service
- Separation and unemployment benefits
- Disability, survivorship and funeral benefits
- Access to GSIS salary, policy and emergency loans
GSIS vs SSS — who is covered by which
If you work for a government agency, LGU or GOCC, you are a GSIS member. If you work in the private sector, you are an SSS member. Uniformed personnel (military and police) have their own separate pension systems rather than GSIS. You cannot be an active mandatory member of both GSIS and SSS for the same employment.
Sources & Official References
Frequently Asked Questions
How much is the GSIS contribution in 2026?
GSIS members contribute 9% of their monthly basic salary, and the government agency adds 12%, for a total of 21%. A government employee earning ₱30,000 has ₱2,700 deducted, with ₱3,600 added by the government.
Does GSIS have a salary ceiling like SSS?
No. Unlike SSS, GSIS applies its 9% personal share to your full monthly basic salary with no ceiling, so higher-paid government employees contribute proportionally more.
Who is covered by GSIS instead of SSS?
Government employees in national agencies, LGUs and GOCCs are GSIS members. Private-sector workers are SSS members. Military and police have their own pension systems separate from GSIS.
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