SSS Contribution Table 2026
Starting January 2026, the SSS contribution rate increased to 15% of the Monthly Salary Credit (MSC) under Republic Act No. 11199 (Social Security Act of 2018). The MSC ranges from a minimum of ₱5,000 to a maximum of ₱35,000.
2026 Rate Breakdown
- Total contribution rate: 15% of MSC
- Employee share: 5% of MSC
- Employer share: 10% of MSC (+ EC contribution)
- Self-employed / voluntary / OFW: 15% (full amount, both shares)
- Maximum MSC: ₱35,000 (max employee contribution: ₱1,750/month)
- Minimum MSC: ₱5,000 (min employee contribution: ₱250/month)
Employees' Compensation (EC) Contribution
Employers also pay a separate EC contribution entirely on their own (not deducted from employee): ₱10/month for MSC ₱14,500 and below, and ₱30/month for MSC ₱15,000 and above.
How SSS Contribution Is Computed
Your actual salary is mapped to a Monthly Salary Credit (MSC) bracket. The MSC is then multiplied by 15% to get the total contribution. For example, if your salary is ₱20,000, your MSC is ₱20,000. Employee share = ₱20,000 × 5% = ₱1,000. Employer share = ₱20,000 × 10% = ₱2,000. Total = ₱3,000.
Frequently Asked Questions
What is the SSS contribution rate for 2026?
The total rate is 15% of the Monthly Salary Credit (MSC). Employees contribute 5% and employers contribute 10%. Self-employed, voluntary members, and OFWs pay the full 15%.
What is the maximum SSS contribution in 2026?
The maximum MSC is ₱35,000. Maximum employee contribution: ₱1,750/month. Maximum employer contribution: ₱3,500/month. Maximum total: ₱5,250/month.
Can I voluntarily increase my SSS contribution?
Yes. Voluntary members and self-employed individuals can declare a higher income to increase their MSC and therefore their contribution — which also means higher future benefits.
What SSS benefits do my contributions fund?
SSS contributions fund retirement pension, disability benefit, sickness benefit, maternity benefit, death benefit, funeral benefit, salary loans, and housing loans.