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SSS contribution calculator and 2026 contribution table

Enter a monthly salary or declared income and see the SSS contribution for an employee and employer, a self-employed or voluntary member, or an OFW, with the Monthly Salary Credit, the regular SS and MPF split and the EC premium. The numbers come straight from the SSS schedule effective January 2025, which is still the latest one SSS has published.

Quick answer

In 2026 the SSS contribution is 15% of your Monthly Salary Credit (MSC), which runs from ₱5,000 to ₱35,000 in ₱500 steps. An employee pays 5% and the employer 10% plus ₱10 or ₱30 EC, so a ₱25,000 salary costs the employee ₱1,250 and the employer ₱2,530. Self-employed, voluntary and OFW members pay the full 15% themselves.

Official schedule, checked 22 October 2026

Based on SSS Circular 2024-006, Schedule of SSS Contributions effective January 2025 (sss.gov.ph) · Page updated 22 October 2026

Who pays

Your monthly pay as reported by your employer, e.g. 25000.

An estimate from the SSS schedule effective January 2025. SSS decides what is posted to your record; check your contributions and pay through My.SSS (sss.gov.ph)

Enter a monthly amount to see the contribution.

Full schedule: Employee and employer (Circular 2024-006)
Compensation (₱)MSCEmployerEmployeeTotal
below 5,250.005,000.00510.00250.00760.00
5,250.00 – 5,749.995,500.00560.00275.00835.00
5,750.00 – 6,249.996,000.00610.00300.00910.00
6,250.00 – 6,749.996,500.00660.00325.00985.00
6,750.00 – 7,249.997,000.00710.00350.001,060.00
7,250.00 – 7,749.997,500.00760.00375.001,135.00
7,750.00 – 8,249.998,000.00810.00400.001,210.00
8,250.00 – 8,749.998,500.00860.00425.001,285.00
8,750.00 – 9,249.999,000.00910.00450.001,360.00
9,250.00 – 9,749.999,500.00960.00475.001,435.00
9,750.00 – 10,249.9910,000.001,010.00500.001,510.00
10,250.00 – 10,749.9910,500.001,060.00525.001,585.00
10,750.00 – 11,249.9911,000.001,110.00550.001,660.00
11,250.00 – 11,749.9911,500.001,160.00575.001,735.00
11,750.00 – 12,249.9912,000.001,210.00600.001,810.00
12,250.00 – 12,749.9912,500.001,260.00625.001,885.00
12,750.00 – 13,249.9913,000.001,310.00650.001,960.00
13,250.00 – 13,749.9913,500.001,360.00675.002,035.00
13,750.00 – 14,249.9914,000.001,410.00700.002,110.00
14,250.00 – 14,749.9914,500.001,460.00725.002,185.00
14,750.00 – 15,249.9915,000.001,530.00750.002,280.00
15,250.00 – 15,749.9915,500.001,580.00775.002,355.00
15,750.00 – 16,249.9916,000.001,630.00800.002,430.00
16,250.00 – 16,749.9916,500.001,680.00825.002,505.00
16,750.00 – 17,249.9917,000.001,730.00850.002,580.00
17,250.00 – 17,749.9917,500.001,780.00875.002,655.00
17,750.00 – 18,249.9918,000.001,830.00900.002,730.00
18,250.00 – 18,749.9918,500.001,880.00925.002,805.00
18,750.00 – 19,249.9919,000.001,930.00950.002,880.00
19,250.00 – 19,749.9919,500.001,980.00975.002,955.00
19,750.00 – 20,249.9920,000.002,030.001,000.003,030.00
20,250.00 – 20,749.9920,500.002,080.001,025.003,105.00
20,750.00 – 21,249.9921,000.002,130.001,050.003,180.00
21,250.00 – 21,749.9921,500.002,180.001,075.003,255.00
21,750.00 – 22,249.9922,000.002,230.001,100.003,330.00
22,250.00 – 22,749.9922,500.002,280.001,125.003,405.00
22,750.00 – 23,249.9923,000.002,330.001,150.003,480.00
23,250.00 – 23,749.9923,500.002,380.001,175.003,555.00
23,750.00 – 24,249.9924,000.002,430.001,200.003,630.00
24,250.00 – 24,749.9924,500.002,480.001,225.003,705.00
24,750.00 – 25,249.9925,000.002,530.001,250.003,780.00
25,250.00 – 25,749.9925,500.002,580.001,275.003,855.00
25,750.00 – 26,249.9926,000.002,630.001,300.003,930.00
26,250.00 – 26,749.9926,500.002,680.001,325.004,005.00
26,750.00 – 27,249.9927,000.002,730.001,350.004,080.00
27,250.00 – 27,749.9927,500.002,780.001,375.004,155.00
27,750.00 – 28,249.9928,000.002,830.001,400.004,230.00
28,250.00 – 28,749.9928,500.002,880.001,425.004,305.00
28,750.00 – 29,249.9929,000.002,930.001,450.004,380.00
29,250.00 – 29,749.9929,500.002,980.001,475.004,455.00
29,750.00 – 30,249.9930,000.003,030.001,500.004,530.00
30,250.00 – 30,749.9930,500.003,080.001,525.004,605.00
30,750.00 – 31,249.9931,000.003,130.001,550.004,680.00
31,250.00 – 31,749.9931,500.003,180.001,575.004,755.00
31,750.00 – 32,249.9932,000.003,230.001,600.004,830.00
32,250.00 – 32,749.9932,500.003,280.001,625.004,905.00
32,750.00 – 33,249.9933,000.003,330.001,650.004,980.00
33,250.00 – 33,749.9933,500.003,380.001,675.005,055.00
33,750.00 – 34,249.9934,000.003,430.001,700.005,130.00
34,250.00 – 34,749.9934,500.003,480.001,725.005,205.00
34,750.00 and over35,000.003,530.001,750.005,280.00

How to use the SSS Contribution Calculator

  1. Choose who pays: employee and employer, self-employed, voluntary or non-working spouse, or land-based OFW.
  2. Type the monthly compensation or the monthly earnings you declare to SSS, in pesos.
  3. Read the contribution, the MSC and the split between regular SS, MPF and EC.
  4. Open the full schedule to compare other amounts, or download the result and the table as a CSV file.

The SSS contribution table for 2026

The Social Security Act of 2018 (Republic Act 11199) raised SSS contributions in steps from 2019, and the last step took effect in January 2025: a 15% rate, a minimum Monthly Salary Credit of ₱5,000 and a maximum of ₱35,000. SSS put this into four schedules signed on 19 December 2024: Circular 2024-006 for business employers and employees, 2024-008 for self-employed members, 2024-009 for voluntary and non-working spouse members and 2024-010 for land-based OFWs. We opened the SSS circulars list on 22 October 2026 and no newer contribution schedule has been issued, so these tables are the ones that apply in 2026. If SSS publishes a new schedule, this page will be updated and re-dated.

How your Monthly Salary Credit is found

SSS does not take 15% of your exact pay. It places your pay in a ₱500-wide band and uses the round figure in the middle of it, the Monthly Salary Credit. Pay below ₱5,250 is credited at ₱5,000, ₱5,250 to ₱5,749.99 at ₱5,500, and so on up to ₱34,750 and over, which is credited at ₱35,000. So a salary of ₱18,200 has an MSC of ₱18,000, and ₱18,250 moves up to ₱18,500. For OFWs the lowest band is higher: anything below ₱8,250 is credited at ₱8,000.

Employee and employer shares, and the EC premium

For a job in the Philippines the 15% is split: the employee pays 5% of the MSC through payroll deduction and the employer pays 10%. The employer also pays the Employees' Compensation (EC) premium, which covers work-related injury and illness: ₱10 a month when the MSC is below ₱15,000 and ₱30 from ₱15,000 up. At the top of the table, an MSC of ₱35,000, the employee pays ₱1,750, the employer ₱3,530 and SSS receives ₱5,280 a month. Household employers and kasambahay follow their own schedule (Circular 2024-007), which this calculator does not cover.

Self-employed, voluntary and OFW members

Members who pay for themselves carry both shares, so they pay the full 15% of their MSC. Self-employed members also pay the EC premium, which gives a range of ₱760 to ₱5,280 a month. Voluntary members, including people who keep paying after leaving a job, and non-working spouses pay no EC, so they pay ₱750 to ₱5,250. Land-based OFWs also pay no EC, and because their lowest MSC is ₱8,000 the minimum is ₱1,200 a month, up to ₱5,250 at the top. Enter the monthly earnings you declared to SSS to see your row.

Regular SS and the MPF (WISP) part

Only the first ₱20,000 of the MSC counts for the regular SSS benefits, such as retirement, disability, sickness, maternity and death benefits. The part of the MSC above ₱20,000, up to ₱15,000 more, goes to the Mandatory Provident Fund, which SSS has run as the Workers' Investment and Savings Program (WISP). That money is credited to your own account, earns investment income and is paid out with your retirement, total disability or death benefit. The calculator shows the two parts separately, as the official tables do. For OFWs, the OFW Gulf jobs guide covers legal hiring through DMW, and scams in the Philippines lists where to report fraud.

Frequently asked questions

How much is the SSS contribution in 2026?

It is 15% of your Monthly Salary Credit, from ₱750 at the ₱5,000 minimum to ₱5,250 at the ₱35,000 maximum, plus EC for employed and self-employed members. Employees pay 5% and employers 10%.

Has the SSS contribution rate changed since 2025?

No. When we checked the SSS circulars on 22 October 2026, the schedules effective January 2025 were still the latest. The 15% rate was the final increase set by RA 11199.

How much does an OFW pay to SSS each month?

Land-based OFWs pay 15% of their MSC with no EC. The lowest MSC is ₱8,000, so the minimum is ₱1,200 a month, and the most is ₱5,250 at an MSC of ₱35,000.

Why does my payslip show a different SSS deduction?

Check which month's pay your employer used and whether allowances were counted. Your posted contributions in My.SSS are the official record; ask HR or SSS if they differ.

Is this calculator from SSS?

No. It is an independent tool that applies the published SSS schedule. Use the My.SSS portal on sss.gov.ph to see your records and to pay.

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