SSS Contribution Table 2026
The full 2026 contribution schedule for employed, self-employed, voluntary and OFW members — every ₱500 Monthly Salary Credit bracket from ₱5,000 to ₱35,000, with the employee share, employer share and WISP split.
Last updated: 14 September 2026 · 15% contribution rate under RA 11199 (Social Security Act of 2018).
Quick answer
In 2026 the SSS contribution is 15% of your Monthly Salary Credit — 5% deducted from your salary and 10% paid by your employer. The MSC runs from ₱5,000 to ₱35,000, so the employee deduction ranges from ₱250 to ₱1,750 a month, and the total contribution from ₱760 to ₱5,280 including the employer's EC premium.
Monthly contribution by salary credit
Employee 5% · Employer 10% · EC premium paid by the employer
| Monthly Salary Credit | Employee (5%) | Employer (10%) | EC | Regular SS | WISP | Total |
|---|---|---|---|---|---|---|
| ₱5,000.00 | ₱250.00 | ₱500.00 | ₱10.00 | ₱750.00 | — | ₱760.00 |
| ₱5,500.00 | ₱275.00 | ₱550.00 | ₱10.00 | ₱825.00 | — | ₱835.00 |
| ₱6,000.00 | ₱300.00 | ₱600.00 | ₱10.00 | ₱900.00 | — | ₱910.00 |
| ₱6,500.00 | ₱325.00 | ₱650.00 | ₱10.00 | ₱975.00 | — | ₱985.00 |
| ₱7,000.00 | ₱350.00 | ₱700.00 | ₱10.00 | ₱1,050.00 | — | ₱1,060.00 |
| ₱7,500.00 | ₱375.00 | ₱750.00 | ₱10.00 | ₱1,125.00 | — | ₱1,135.00 |
| ₱8,000.00 | ₱400.00 | ₱800.00 | ₱10.00 | ₱1,200.00 | — | ₱1,210.00 |
| ₱8,500.00 | ₱425.00 | ₱850.00 | ₱10.00 | ₱1,275.00 | — | ₱1,285.00 |
| ₱9,000.00 | ₱450.00 | ₱900.00 | ₱10.00 | ₱1,350.00 | — | ₱1,360.00 |
| ₱9,500.00 | ₱475.00 | ₱950.00 | ₱10.00 | ₱1,425.00 | — | ₱1,435.00 |
| ₱10,000.00 | ₱500.00 | ₱1,000.00 | ₱10.00 | ₱1,500.00 | — | ₱1,510.00 |
| ₱10,500.00 | ₱525.00 | ₱1,050.00 | ₱10.00 | ₱1,575.00 | — | ₱1,585.00 |
| ₱11,000.00 | ₱550.00 | ₱1,100.00 | ₱10.00 | ₱1,650.00 | — | ₱1,660.00 |
| ₱11,500.00 | ₱575.00 | ₱1,150.00 | ₱10.00 | ₱1,725.00 | — | ₱1,735.00 |
| ₱12,000.00 | ₱600.00 | ₱1,200.00 | ₱10.00 | ₱1,800.00 | — | ₱1,810.00 |
| ₱12,500.00 | ₱625.00 | ₱1,250.00 | ₱10.00 | ₱1,875.00 | — | ₱1,885.00 |
| ₱13,000.00 | ₱650.00 | ₱1,300.00 | ₱10.00 | ₱1,950.00 | — | ₱1,960.00 |
| ₱13,500.00 | ₱675.00 | ₱1,350.00 | ₱10.00 | ₱2,025.00 | — | ₱2,035.00 |
| ₱14,000.00 | ₱700.00 | ₱1,400.00 | ₱10.00 | ₱2,100.00 | — | ₱2,110.00 |
| ₱14,500.00 | ₱725.00 | ₱1,450.00 | ₱10.00 | ₱2,175.00 | — | ₱2,185.00 |
| ₱15,000.00 | ₱750.00 | ₱1,500.00 | ₱30.00 | ₱2,250.00 | — | ₱2,280.00 |
| ₱15,500.00 | ₱775.00 | ₱1,550.00 | ₱30.00 | ₱2,325.00 | — | ₱2,355.00 |
| ₱16,000.00 | ₱800.00 | ₱1,600.00 | ₱30.00 | ₱2,400.00 | — | ₱2,430.00 |
| ₱16,500.00 | ₱825.00 | ₱1,650.00 | ₱30.00 | ₱2,475.00 | — | ₱2,505.00 |
| ₱17,000.00 | ₱850.00 | ₱1,700.00 | ₱30.00 | ₱2,550.00 | — | ₱2,580.00 |
| ₱17,500.00 | ₱875.00 | ₱1,750.00 | ₱30.00 | ₱2,625.00 | — | ₱2,655.00 |
| ₱18,000.00 | ₱900.00 | ₱1,800.00 | ₱30.00 | ₱2,700.00 | — | ₱2,730.00 |
| ₱18,500.00 | ₱925.00 | ₱1,850.00 | ₱30.00 | ₱2,775.00 | — | ₱2,805.00 |
| ₱19,000.00 | ₱950.00 | ₱1,900.00 | ₱30.00 | ₱2,850.00 | — | ₱2,880.00 |
| ₱19,500.00 | ₱975.00 | ₱1,950.00 | ₱30.00 | ₱2,925.00 | — | ₱2,955.00 |
| ₱20,000.00 | ₱1,000.00 | ₱2,000.00 | ₱30.00 | ₱3,000.00 | — | ₱3,030.00 |
| ₱20,500.00 | ₱1,025.00 | ₱2,050.00 | ₱30.00 | ₱3,000.00 | ₱75.00 | ₱3,105.00 |
| ₱21,000.00 | ₱1,050.00 | ₱2,100.00 | ₱30.00 | ₱3,000.00 | ₱150.00 | ₱3,180.00 |
| ₱21,500.00 | ₱1,075.00 | ₱2,150.00 | ₱30.00 | ₱3,000.00 | ₱225.00 | ₱3,255.00 |
| ₱22,000.00 | ₱1,100.00 | ₱2,200.00 | ₱30.00 | ₱3,000.00 | ₱300.00 | ₱3,330.00 |
| ₱22,500.00 | ₱1,125.00 | ₱2,250.00 | ₱30.00 | ₱3,000.00 | ₱375.00 | ₱3,405.00 |
| ₱23,000.00 | ₱1,150.00 | ₱2,300.00 | ₱30.00 | ₱3,000.00 | ₱450.00 | ₱3,480.00 |
| ₱23,500.00 | ₱1,175.00 | ₱2,350.00 | ₱30.00 | ₱3,000.00 | ₱525.00 | ₱3,555.00 |
| ₱24,000.00 | ₱1,200.00 | ₱2,400.00 | ₱30.00 | ₱3,000.00 | ₱600.00 | ₱3,630.00 |
| ₱24,500.00 | ₱1,225.00 | ₱2,450.00 | ₱30.00 | ₱3,000.00 | ₱675.00 | ₱3,705.00 |
| ₱25,000.00 | ₱1,250.00 | ₱2,500.00 | ₱30.00 | ₱3,000.00 | ₱750.00 | ₱3,780.00 |
| ₱25,500.00 | ₱1,275.00 | ₱2,550.00 | ₱30.00 | ₱3,000.00 | ₱825.00 | ₱3,855.00 |
| ₱26,000.00 | ₱1,300.00 | ₱2,600.00 | ₱30.00 | ₱3,000.00 | ₱900.00 | ₱3,930.00 |
| ₱26,500.00 | ₱1,325.00 | ₱2,650.00 | ₱30.00 | ₱3,000.00 | ₱975.00 | ₱4,005.00 |
| ₱27,000.00 | ₱1,350.00 | ₱2,700.00 | ₱30.00 | ₱3,000.00 | ₱1,050.00 | ₱4,080.00 |
| ₱27,500.00 | ₱1,375.00 | ₱2,750.00 | ₱30.00 | ₱3,000.00 | ₱1,125.00 | ₱4,155.00 |
| ₱28,000.00 | ₱1,400.00 | ₱2,800.00 | ₱30.00 | ₱3,000.00 | ₱1,200.00 | ₱4,230.00 |
| ₱28,500.00 | ₱1,425.00 | ₱2,850.00 | ₱30.00 | ₱3,000.00 | ₱1,275.00 | ₱4,305.00 |
| ₱29,000.00 | ₱1,450.00 | ₱2,900.00 | ₱30.00 | ₱3,000.00 | ₱1,350.00 | ₱4,380.00 |
| ₱29,500.00 | ₱1,475.00 | ₱2,950.00 | ₱30.00 | ₱3,000.00 | ₱1,425.00 | ₱4,455.00 |
| ₱30,000.00 | ₱1,500.00 | ₱3,000.00 | ₱30.00 | ₱3,000.00 | ₱1,500.00 | ₱4,530.00 |
| ₱30,500.00 | ₱1,525.00 | ₱3,050.00 | ₱30.00 | ₱3,000.00 | ₱1,575.00 | ₱4,605.00 |
| ₱31,000.00 | ₱1,550.00 | ₱3,100.00 | ₱30.00 | ₱3,000.00 | ₱1,650.00 | ₱4,680.00 |
| ₱31,500.00 | ₱1,575.00 | ₱3,150.00 | ₱30.00 | ₱3,000.00 | ₱1,725.00 | ₱4,755.00 |
| ₱32,000.00 | ₱1,600.00 | ₱3,200.00 | ₱30.00 | ₱3,000.00 | ₱1,800.00 | ₱4,830.00 |
| ₱32,500.00 | ₱1,625.00 | ₱3,250.00 | ₱30.00 | ₱3,000.00 | ₱1,875.00 | ₱4,905.00 |
| ₱33,000.00 | ₱1,650.00 | ₱3,300.00 | ₱30.00 | ₱3,000.00 | ₱1,950.00 | ₱4,980.00 |
| ₱33,500.00 | ₱1,675.00 | ₱3,350.00 | ₱30.00 | ₱3,000.00 | ₱2,025.00 | ₱5,055.00 |
| ₱34,000.00 | ₱1,700.00 | ₱3,400.00 | ₱30.00 | ₱3,000.00 | ₱2,100.00 | ₱5,130.00 |
| ₱34,500.00 | ₱1,725.00 | ₱3,450.00 | ₱30.00 | ₱3,000.00 | ₱2,175.00 | ₱5,205.00 |
| ₱35,000.00 | ₱1,750.00 | ₱3,500.00 | ₱30.00 | ₱3,000.00 | ₱2,250.00 | ₱5,280.00 |
Shaded rows are MSC brackets above ₱20,000, where the excess funds your WISP provident account. Figures are for reference only — always confirm against your My.SSS record.
Voluntary, self-employed & OFW
No employer share applies, so you remit the full 15% of your chosen MSC. At a ₱20,000 MSC that is ₱3,000 a month; at the ₱35,000 ceiling it is ₱5,250. OFW members must choose an MSC of at least ₱8,000.
See it on your payslip
Our take-home pay calculator applies this table together with PhilHealth, Pag-IBIG and BIR withholding tax so you can see the net salary that actually lands in your account.
How to read the 2026 SSS contribution table
Every SSS contribution starts from your Monthly Salary Credit (MSC) — not your exact salary. SSS rounds your monthly earnings into ₱500 brackets, from a floor of ₱5,000 to a ceiling of ₱35,000, and all contributions and future benefits are computed from that bracket.
The total contribution rate is 15% of the MSC. For employees, your employer shoulders 10% and you shoulder 5%, deducted from your payslip. Voluntary members, self-employed members, and OFWs pay the full 15% themselves.
Once your MSC goes above ₱20,000, the contribution splits in two. The first ₱20,000 of MSC funds the regular SSS programme (pension, sickness, maternity, funeral, salary loan eligibility). Everything above ₱20,000 goes to the Worker's Investment and Savings Programme (WISP), a separate provident fund credited to your own account and released with earnings when you retire.
Employers also pay a small Employees' Compensation (EC) premium on top — ₱10 a month for MSC below ₱15,000, and ₱30 from ₱15,000 upward. It is never deducted from the employee.
- Employee share = MSC × 5%. Employer share = MSC × 10%. Total = MSC × 15% (+ EC premium paid by the employer).
- MSC floor ₱5,000, ceiling ₱35,000. Salaries above ₱34,750 all land on the ₱35,000 bracket.
- Regular SS portion is capped at ₱20,000 MSC; the balance funds your WISP account.
- Self-employed, voluntary members, and OFWs remit the full 15%, with an OFW MSC floor of ₱8,000.
- Household employers pay the employer share in full when the kasambahay earns below ₱5,000 a month.
Frequently Asked Questions
How much is the SSS contribution in 2026?
The total contribution rate is 15% of your Monthly Salary Credit. For employees, 5% is deducted from salary and 10% is paid by the employer. At the ₱20,000 MSC, that is ₱1,000 from the employee and ₱2,000 from the employer, or ₱3,000 total.
What is the maximum SSS contribution in 2026?
At the ₱35,000 MSC ceiling the total is ₱5,250 a month — ₱1,750 from the employee and ₱3,500 from the employer, plus the ₱30 EC premium. Of that, ₱3,000 goes to regular SSS and ₱2,250 to your WISP account.
How is the Monthly Salary Credit determined?
SSS places your monthly earnings into the nearest ₱500 bracket between ₱5,000 and ₱35,000. A ₱27,300 salary, for example, falls in the ₱27,500 MSC bracket.
What is WISP and why is part of my contribution going there?
WISP is the Worker's Investment and Savings Programme — a mandatory provident fund for members whose MSC exceeds ₱20,000. Contributions on the excess MSC are credited to your individual account and paid out with investment earnings on retirement, total disability, or death.
Do voluntary members and OFWs pay more?
They pay the same 15% rate, but with no employer to split it, the whole amount comes from them. OFW members also have a higher MSC floor of ₱8,000.
How many contributions do I need for an SSS pension?
At least 120 monthly contributions by age 60 (optional retirement) or 65 (technical retirement). Below 120, you receive a one-time lump sum instead of a monthly pension.