2026 update: The current SSS contribution rate is 15% of the Monthly Salary Credit (MSC). For regular employed members, this is generally divided into a 10% employer share and a 5% employee share. The current minimum MSC is ₱5,000 and the maximum MSC is ₱35,000.
The contribution schedule that took effect in January 2025 remains the current SSS schedule in 2026. The 15% rate was the final scheduled increase under Republic Act No. 11199 or the Social Security Act of 2018.
SSS Contribution Rate 2026
| Item | Current Rate / Amount |
|---|---|
| Total SSS contribution rate | 15% |
| Employer share – regular employees | 10% |
| Employee share – regular employees | 5% |
| Minimum Monthly Salary Credit (MSC) | ₱5,000 |
| Maximum Monthly Salary Credit (MSC) | ₱35,000 |
Official source: Social Security System – Pay Contributions.
SSS Contribution Table 2026 for Employees and Employers
For regular employees, the contribution is based on the member’s applicable Monthly Salary Credit. The employee pays 5% of the MSC while the employer pays 10%. The employer also pays the applicable Employees’ Compensation (EC) contribution.
| Monthly Compensation | MSC | Employer Share (10%) | Employee Share (5%) | EC | Total Remitted |
|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱500 | ₱250 | ₱10 | ₱760 |
| ₱5,250–₱5,749.99 | ₱5,500 | ₱550 | ₱275 | ₱10 | ₱835 |
| ₱9,750–₱10,249.99 | ₱10,000 | ₱1,000 | ₱500 | ₱10 | ₱1,510 |
| ₱14,750–₱15,249.99 | ₱15,000 | ₱1,500 | ₱750 | ₱30 | ₱2,280 |
| ₱19,750–₱20,249.99 | ₱20,000 | ₱2,000 | ₱1,000 | ₱30 | ₱3,030 |
| ₱24,750–₱25,249.99 | ₱25,000 | ₱2,500 | ₱1,250 | ₱30 | ₱3,780 |
| ₱29,750–₱30,249.99 | ₱30,000 | ₱3,000 | ₱1,500 | ₱30 | ₱4,530 |
| ₱34,750 and above | ₱35,000 | ₱3,500 | ₱1,750 | ₱30 | ₱5,280 |
The table above shows selected salary brackets for quick reference. For a salary falling between these examples, use the complete official SSS contribution schedule or the contribution information in your My.SSS account.
How to Compute SSS Contribution in 2026
For a regular employee, first determine the applicable MSC based on the official SSS schedule. The employee share is generally 5% of the MSC, while the employer share is 10% of the MSC. The employer also shoulders the EC contribution.
Example: ₱20,000 MSC
- Employee share: ₱20,000 × 5% = ₱1,000
- Employer share: ₱20,000 × 10% = ₱2,000
- EC contribution: ₱30, paid by the employer
- Total remitted: ₱3,030
Why Is the SSS Contribution Rate 15%?
Republic Act No. 11199 scheduled gradual increases in the SSS contribution rate. It rose from 12% in 2019 to 13% in 2021, 14% in 2023, and finally 15% beginning in 2025.
| Year | Contribution Rate | Employer Share | Employee Share | Minimum MSC | Maximum MSC |
|---|---|---|---|---|---|
| 2019 | 12% | 8% | 4% | ₱2,000 | ₱20,000 |
| 2021 | 13% | 8.5% | 4.5% | ₱3,000 | ₱25,000 |
| 2023 | 14% | 9.5% | 4.5% | ₱4,000 | ₱30,000 |
| 2025 onward | 15% | 10% | 5% | ₱5,000 | ₱35,000 |
SSS Contribution Table 2023 (Historical Reference)
If you are looking specifically for the SSS contribution table 2023, the contribution rate that took effect on January 1, 2023 was 14% of the Monthly Salary Credit (MSC). For employed members, the employer share was 9.5% and the employee share was 4.5%. The minimum MSC was ₱4,000 and the maximum MSC was ₱30,000.
| 2023 SSS Item | Rate / Amount |
|---|---|
| Total contribution rate | 14% |
| Employer share – employed members | 9.5% |
| Employee share – employed members | 4.5% |
| Minimum MSC | ₱4,000 |
| Maximum MSC | ₱30,000 |
Important: These are historical 2023 rates and should not be used to calculate current contributions. The current contribution schedule is shown at the top of this article. SSS increased the rate to 15% effective January 2025.
SSS confirms that the 2023 increase raised the contribution rate from 13% to 14%, with the additional 1 percentage point shouldered by the employer for employed members. The 2023 minimum and maximum MSCs were ₱4,000 and ₱30,000, respectively.
Self-Employed and Voluntary Members
Self-employed and voluntary members do not have a regular employer to split the contribution with, so their payment structure differs from that of employed members. The amount depends on the applicable MSC and member classification. Generate a Payment Reference Number (PRN) through My.SSS and check the amount due before paying.
SSS Contributions for OFWs
SSS provides separate contribution schedules and rules for land-based and sea-based Overseas Filipino Workers. Because OFW classification affects the applicable contribution, members should use the official SSS schedule for their category rather than applying the regular employee table automatically.
SSS Contributions for Kasambahays
Household employers and household employees or kasambahays also have a dedicated SSS contribution schedule. The sharing of contributions can depend on the kasambahay’s monthly compensation, so household employers should refer to the current SSS household employer contribution table when generating the PRN.
MySSS Pension Booster
For MSCs above ₱20,000, the applicable portion above the regular Social Security Program MSC goes to the mandatory retirement savings component now known as the MySSS Pension Booster (formerly WISP). This supplements the member’s regular SSS retirement benefit.
SSS Contribution Payment Deadlines
Contribution deadlines vary according to membership type and applicable period. Employers and individual members should generate a PRN and check the payment deadline shown in My.SSS or the latest SSS payment guidelines. Paying using the correct PRN helps ensure the contribution is posted to the correct period.
Frequently Asked Questions
What is the SSS contribution rate in 2026?
The current SSS contribution rate is 15% of the applicable Monthly Salary Credit. For regular employees, the employer generally pays 10% and the employee pays 5%, plus the employer-funded EC contribution.
Did SSS increase contributions again in 2026?
No separate 2026 contribution-rate increase has been announced in the current official schedule. The 15% rate took effect in January 2025 as the final scheduled increase under RA 11199 and remains the current rate in 2026.
What is the maximum SSS contribution salary credit in 2026?
The current maximum Monthly Salary Credit is ₱35,000.
How much does an employee pay at the maximum MSC?
At the ₱35,000 maximum MSC, the employee share is ₱1,750 and the employer’s 10% share is ₱3,500. The employer also pays the applicable EC contribution.
Official SSS Source
Contribution rules and schedules can change. Before making a payment, verify your contribution through SSS – Pay Contributions or your My.SSS account.
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