Updated · By John Nazarene Dela Pisa · Rates checked against the law and agency circulars
SSS contribution table 2026
In 2026 the SSS contribution is 15% of your monthly salary credit: 5% from you and 10% from your employer, who also pays ₱10 or ₱30 for Employees’ Compensation. The salary credit runs from ₱5,000 to ₱35,000 in ₱500 steps, so an employee pays ₱250 to ₱1,750 a month.
The short answer
- Employee share: 5% of the salary credit, ₱250 minimum, ₱1,750 maximum.
- Employer share: 10% plus EC, up to ₱3,530.
- Self-employed and voluntary: the full 15%, up to ₱5,250, with no EC.
- Above ₱20,000 of salary credit the contribution goes to your MPF savings account.
How your SSS contribution is computed
- Find your monthly salary credit (MSC). Your monthly compensation is rounded to the nearest ₱500, never below ₱5,000 or above ₱35,000. The table below shows which range lands on which credit.
- Multiply by 5% for your share. Your employer pays 10%, plus ₱10 of EC below a ₱15,000 credit and ₱30 from ₱15,000.
- Split it. The part on credit up to ₱20,000 funds the regular SSS benefits; the part above goes to your Mandatory Provident Fund (MySSS Pension Booster) account.
Example: on a ₱30,000 monthly salary, the credit is ₱30,000. You pay ₱1,500, of which ₱500 goes to your MPF account. Your employer pays ₱3,000 plus ₱30 EC. Your payslip shows ₱1,500 for SSS.
SSS contribution table 2026
One row per salary credit. Amounts are per month. The employer column includes the 10% share only; EC is shown on its own.
| Monthly compensation | Salary credit | Employee | Employer | EC | Total | Employee to MPF |
|---|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱250 | ₱500 | ₱10 | ₱760 | None |
| ₱5,250 to ₱5,749.99 | ₱5,500 | ₱275 | ₱550 | ₱10 | ₱835 | None |
| ₱5,750 to ₱6,249.99 | ₱6,000 | ₱300 | ₱600 | ₱10 | ₱910 | None |
| ₱6,250 to ₱6,749.99 | ₱6,500 | ₱325 | ₱650 | ₱10 | ₱985 | None |
| ₱6,750 to ₱7,249.99 | ₱7,000 | ₱350 | ₱700 | ₱10 | ₱1,060 | None |
| ₱7,250 to ₱7,749.99 | ₱7,500 | ₱375 | ₱750 | ₱10 | ₱1,135 | None |
| ₱7,750 to ₱8,249.99 | ₱8,000 | ₱400 | ₱800 | ₱10 | ₱1,210 | None |
| ₱8,250 to ₱8,749.99 | ₱8,500 | ₱425 | ₱850 | ₱10 | ₱1,285 | None |
| ₱8,750 to ₱9,249.99 | ₱9,000 | ₱450 | ₱900 | ₱10 | ₱1,360 | None |
| ₱9,250 to ₱9,749.99 | ₱9,500 | ₱475 | ₱950 | ₱10 | ₱1,435 | None |
| ₱9,750 to ₱10,249.99 | ₱10,000 | ₱500 | ₱1,000 | ₱10 | ₱1,510 | None |
| ₱10,250 to ₱10,749.99 | ₱10,500 | ₱525 | ₱1,050 | ₱10 | ₱1,585 | None |
| ₱10,750 to ₱11,249.99 | ₱11,000 | ₱550 | ₱1,100 | ₱10 | ₱1,660 | None |
| ₱11,250 to ₱11,749.99 | ₱11,500 | ₱575 | ₱1,150 | ₱10 | ₱1,735 | None |
| ₱11,750 to ₱12,249.99 | ₱12,000 | ₱600 | ₱1,200 | ₱10 | ₱1,810 | None |
| ₱12,250 to ₱12,749.99 | ₱12,500 | ₱625 | ₱1,250 | ₱10 | ₱1,885 | None |
| ₱12,750 to ₱13,249.99 | ₱13,000 | ₱650 | ₱1,300 | ₱10 | ₱1,960 | None |
| ₱13,250 to ₱13,749.99 | ₱13,500 | ₱675 | ₱1,350 | ₱10 | ₱2,035 | None |
| ₱13,750 to ₱14,249.99 | ₱14,000 | ₱700 | ₱1,400 | ₱10 | ₱2,110 | None |
| ₱14,250 to ₱14,749.99 | ₱14,500 | ₱725 | ₱1,450 | ₱10 | ₱2,185 | None |
| ₱14,750 to ₱15,249.99 | ₱15,000 | ₱750 | ₱1,500 | ₱30 | ₱2,280 | None |
| ₱15,250 to ₱15,749.99 | ₱15,500 | ₱775 | ₱1,550 | ₱30 | ₱2,355 | None |
| ₱15,750 to ₱16,249.99 | ₱16,000 | ₱800 | ₱1,600 | ₱30 | ₱2,430 | None |
| ₱16,250 to ₱16,749.99 | ₱16,500 | ₱825 | ₱1,650 | ₱30 | ₱2,505 | None |
| ₱16,750 to ₱17,249.99 | ₱17,000 | ₱850 | ₱1,700 | ₱30 | ₱2,580 | None |
| ₱17,250 to ₱17,749.99 | ₱17,500 | ₱875 | ₱1,750 | ₱30 | ₱2,655 | None |
| ₱17,750 to ₱18,249.99 | ₱18,000 | ₱900 | ₱1,800 | ₱30 | ₱2,730 | None |
| ₱18,250 to ₱18,749.99 | ₱18,500 | ₱925 | ₱1,850 | ₱30 | ₱2,805 | None |
| ₱18,750 to ₱19,249.99 | ₱19,000 | ₱950 | ₱1,900 | ₱30 | ₱2,880 | None |
| ₱19,250 to ₱19,749.99 | ₱19,500 | ₱975 | ₱1,950 | ₱30 | ₱2,955 | None |
| ₱19,750 to ₱20,249.99 | ₱20,000 | ₱1,000 | ₱2,000 | ₱30 | ₱3,030 | None |
| ₱20,250 to ₱20,749.99 | ₱20,500 | ₱1,025 | ₱2,050 | ₱30 | ₱3,105 | ₱25 |
| ₱20,750 to ₱21,249.99 | ₱21,000 | ₱1,050 | ₱2,100 | ₱30 | ₱3,180 | ₱50 |
| ₱21,250 to ₱21,749.99 | ₱21,500 | ₱1,075 | ₱2,150 | ₱30 | ₱3,255 | ₱75 |
| ₱21,750 to ₱22,249.99 | ₱22,000 | ₱1,100 | ₱2,200 | ₱30 | ₱3,330 | ₱100 |
| ₱22,250 to ₱22,749.99 | ₱22,500 | ₱1,125 | ₱2,250 | ₱30 | ₱3,405 | ₱125 |
| ₱22,750 to ₱23,249.99 | ₱23,000 | ₱1,150 | ₱2,300 | ₱30 | ₱3,480 | ₱150 |
| ₱23,250 to ₱23,749.99 | ₱23,500 | ₱1,175 | ₱2,350 | ₱30 | ₱3,555 | ₱175 |
| ₱23,750 to ₱24,249.99 | ₱24,000 | ₱1,200 | ₱2,400 | ₱30 | ₱3,630 | ₱200 |
| ₱24,250 to ₱24,749.99 | ₱24,500 | ₱1,225 | ₱2,450 | ₱30 | ₱3,705 | ₱225 |
| ₱24,750 to ₱25,249.99 | ₱25,000 | ₱1,250 | ₱2,500 | ₱30 | ₱3,780 | ₱250 |
| ₱25,250 to ₱25,749.99 | ₱25,500 | ₱1,275 | ₱2,550 | ₱30 | ₱3,855 | ₱275 |
| ₱25,750 to ₱26,249.99 | ₱26,000 | ₱1,300 | ₱2,600 | ₱30 | ₱3,930 | ₱300 |
| ₱26,250 to ₱26,749.99 | ₱26,500 | ₱1,325 | ₱2,650 | ₱30 | ₱4,005 | ₱325 |
| ₱26,750 to ₱27,249.99 | ₱27,000 | ₱1,350 | ₱2,700 | ₱30 | ₱4,080 | ₱350 |
| ₱27,250 to ₱27,749.99 | ₱27,500 | ₱1,375 | ₱2,750 | ₱30 | ₱4,155 | ₱375 |
| ₱27,750 to ₱28,249.99 | ₱28,000 | ₱1,400 | ₱2,800 | ₱30 | ₱4,230 | ₱400 |
| ₱28,250 to ₱28,749.99 | ₱28,500 | ₱1,425 | ₱2,850 | ₱30 | ₱4,305 | ₱425 |
| ₱28,750 to ₱29,249.99 | ₱29,000 | ₱1,450 | ₱2,900 | ₱30 | ₱4,380 | ₱450 |
| ₱29,250 to ₱29,749.99 | ₱29,500 | ₱1,475 | ₱2,950 | ₱30 | ₱4,455 | ₱475 |
| ₱29,750 to ₱30,249.99 | ₱30,000 | ₱1,500 | ₱3,000 | ₱30 | ₱4,530 | ₱500 |
| ₱30,250 to ₱30,749.99 | ₱30,500 | ₱1,525 | ₱3,050 | ₱30 | ₱4,605 | ₱525 |
| ₱30,750 to ₱31,249.99 | ₱31,000 | ₱1,550 | ₱3,100 | ₱30 | ₱4,680 | ₱550 |
| ₱31,250 to ₱31,749.99 | ₱31,500 | ₱1,575 | ₱3,150 | ₱30 | ₱4,755 | ₱575 |
| ₱31,750 to ₱32,249.99 | ₱32,000 | ₱1,600 | ₱3,200 | ₱30 | ₱4,830 | ₱600 |
| ₱32,250 to ₱32,749.99 | ₱32,500 | ₱1,625 | ₱3,250 | ₱30 | ₱4,905 | ₱625 |
| ₱32,750 to ₱33,249.99 | ₱33,000 | ₱1,650 | ₱3,300 | ₱30 | ₱4,980 | ₱650 |
| ₱33,250 to ₱33,749.99 | ₱33,500 | ₱1,675 | ₱3,350 | ₱30 | ₱5,055 | ₱675 |
| ₱33,750 to ₱34,249.99 | ₱34,000 | ₱1,700 | ₱3,400 | ₱30 | ₱5,130 | ₱700 |
| ₱34,250 to ₱34,749.99 | ₱34,500 | ₱1,725 | ₱3,450 | ₱30 | ₱5,205 | ₱725 |
| ₱34,750 and over | ₱35,000 | ₱1,750 | ₱3,500 | ₱30 | ₱5,280 | ₱750 |
Self-employed, voluntary and kasambahay members
- Self-employed and voluntary members (freelancers included) pay both halves, 15% of the salary credit they declare, from ₱750 to ₱5,250 a month. There is no EC, since no employer pays it.
- Kasambahay earning under ₱5,000 a month pay nothing: the household employer pays the whole 15% (RA 10361 Sec. 30). From ₱5,000, the usual split applies.
- Government employees are not in SSS. They pay GSIS instead; see the salary grade guide.
What your SSS contributions buy
Benefits are counted on salary credit up to ₱20,000; the MPF part is a separate savings account. Under RA 11199:
- Maternity: 105 days of pay for a live birth (120 for a solo parent), up to ₱70,000, after 3 contributions in the 12 months before the semester of birth (RA 11210).
- Sickness: 90% of your average daily salary credit, from 4 days of confinement, up to 120 days a year.
- Unemployment: 50% of your average salary credit for up to 2 months, after 36 contributions, once every 3 years.
- Retirement: a monthly pension after 120 contributions. The calculator estimates yours when you open the SSS line of your result.
SSS contribution questions
How much is the SSS contribution in 2026?
15% of your monthly salary credit under RA 11199: 5% from the employee and 10% from the employer, plus ₱10 or ₱30 of Employees' Compensation that only the employer pays. An employee pays ₱250 to ₱1,750 a month.
What is the maximum SSS contribution in 2026?
₱1,750 a month for an employee, on the ₱35,000 maximum salary credit, which applies to pay of ₱34,750 and up. The employer adds ₱3,500 plus ₱30 EC, for ₱5,280 in all. A self-employed or voluntary member pays the full 15%, ₱5,250.
What is the MPF or MySSS Pension Booster part of my SSS contribution?
It is the part of your contribution on salary credit above ₱20,000. It goes to the Mandatory Provident Fund (now called the MySSS Pension Booster), an individual savings account paid to you on retirement on top of the regular SSS pension. At the ₱35,000 ceiling, ₱750 of the employee's ₱1,750 goes to it.
Is the SSS contribution deducted before tax?
Yes. Your SSS, PhilHealth and Pag-IBIG shares come off your pay before income tax is worked out, so you are not taxed on them (NIRC Sec. 32(B)(7)(f)). The employer's share is never part of your taxable pay.
Who pays the SSS of a kasambahay?
Under the Batas Kasambahay (RA 10361 Sec. 30), the household employer pays all of it when the kasambahay earns less than ₱5,000 a month. From ₱5,000, the kasambahay pays the employee share like any other worker.
Is the SSS contribution split between two paydays?
It depends on your employer. The law sets the monthly amount, not when it comes off. Many employers take half on the 15th and half on the 30th; others take it all on one payday. PinaSweldo's calculator lets you pick either, so your payday figure matches your payslip.
Sources
- Republic Act 11199 (Social Security Act of 2018)
- SSS Circular 2024-006: the 2025 schedule of contributions, still in force in 2026
- Republic Act 11210 (105-Day Expanded Maternity Leave Law)
- Republic Act 10361 (Batas Kasambahay), Sec. 30
Every figure on this page is generated from the same rules file the calculator uses, so the two always agree. PinaSweldo is not affiliated with the BIR, SSS, GSIS, PhilHealth, Pag-IBIG or DOLE. It is an estimate for planning: your employer’s payroll and the agencies have the final word. Spotted a change? Write to [email protected].