SSS Contribution Table 2026 — Employee & Employer Rates
2026 SSS contribution table (employed members)
For employed members, the 15% total contribution is split — 5% is deducted from your salary and 10% is paid by your employer (plus a small Employees' Compensation charge the employer shoulders). Your contribution is based on your Monthly Salary Credit (MSC), which is set from your actual monthly pay in ₱500 steps.
| Monthly Salary Credit | Employee (5%) | Employer (10% + EC) | Total |
|---|---|---|---|
| ₱5,000 (floor) | ₱250 | ₱510 | ₱760 |
| ₱7,500 | ₱375 | ₱760 | ₱1,135 |
| ₱10,000 | ₱500 | ₱1,010 | ₱1,510 |
| ₱12,500 | ₱625 | ₱1,260 | ₱1,885 |
| ₱15,000 | ₱750 | ₱1,530 | ₱2,280 |
| ₱17,500 | ₱875 | ₱1,780 | ₱2,655 |
| ₱20,000 | ₱1,000 | ₱2,030 | ₱3,030 |
| ₱25,000 | ₱1,250 | ₱2,530 | ₱3,780 |
| ₱30,000 | ₱1,500 | ₱3,030 | ₱4,530 |
| ₱35,000 (ceiling) | ₱1,750 | ₱3,530 | ₱5,280 |
15% rate under the RA 11199 (Social Security Act) schedule, in force since January 2025. Employer share includes the Employees' Compensation (EC) charge: ₱10 for MSC below ₱15,000, ₱30 for ₱15,000 and above. MSC is set in ₱500 steps; rows shown are representative brackets.
How your MSC is determined
Your Monthly Salary Credit is the rounded bracket your actual monthly pay falls into. Earn ₱10,200 and your MSC is ₱10,000; earn ₱40,000 and your MSC is capped at the ₱35,000 ceiling. The contribution is always 15% of the MSC, not of your exact salary.
The MySSS Pension Booster (WISP)
For members whose MSC is above ₱20,000, the portion of the contribution on the excess (₱20,001–₱35,000) is channelled into the MySSS Pension Booster — the mandatory provident fund formerly called WISP. This is a separate, dividend-earning retirement savings account on top of your regular SSS pension, so higher earners build an extra pension pot automatically.
Self-employed, voluntary and OFW members
If you are self-employed, a voluntary member, or an OFW, there is no employer to split with — you shoulder the full 15% of your chosen MSC yourself. OFWs have a higher MSC floor. You pick your MSC (within the allowed range), which sets both your monthly contribution and your future benefit level.
Thinking about a government job?
Government employees pay into GSIS instead of SSS. Most government positions need civil service eligibility, which you get by passing the CSC's Career Service Exam (or a PRC board or bar exam, under RA 1080). The next Career Service Exam is on 14 March 2027, with applications from 2 November 2026.
Sources & Official References
Frequently Asked Questions
How much is the SSS contribution in 2026?
In 2026 the SSS contribution is 15% of your Monthly Salary Credit. For employed members that is 5% deducted from salary and 10% paid by the employer. The employee share ranges from ₱250 (MSC ₱5,000) to ₱1,750 (MSC ₱35,000).
What is the maximum SSS contribution in 2026?
At the ₱35,000 MSC ceiling, the total monthly contribution is ₱5,280 — ₱1,750 from the employee and ₱3,530 from the employer (including the ₱30 EC charge).
How much does a self-employed member pay?
Self-employed, voluntary and OFW members pay the full 15% of their chosen MSC themselves, since there is no employer to share it. On a ₱20,000 MSC that is ₱3,000 a month.
What is the MySSS Pension Booster?
It is the mandatory provident fund (formerly WISP) that receives the contributions on MSC above ₱20,000. It is a separate, dividend-earning retirement account that tops up your regular SSS pension.
Related tools & guides
More in Government Benefits
View allPhilHealth Contribution Table 2026 — 5% Premium Rate
The 2026 PhilHealth premium rate is 5% of monthly basic salary, split equally between employee and employer. Full table with the ₱10,000 floor and ₱100,000 ceiling (₱500–₱5,000).
Pag-IBIG Contribution Table 2026 — Updated HDMF Rates
The 2026 Pag-IBIG contribution rate is 2%, with the Monthly Fund Salary capped at ₱10,000 — so the maximum employee deduction is ₱200, matched by ₱200 from the employer.
GSIS Contribution Table 2026 — Government Employee Rates
GSIS members contribute 9% of monthly salary; the government adds 12%, for a total of 21%. Full 2026 GSIS contribution table by salary, plus what the premium covers.