Paying your SSS contribution sounds simple until you see terms such as Monthly Salary Credit, Regular SS, Employees’ Compensation, and Mandatory Provident Fund.
Then the questions begin:
How much should be deducted from your salary? How much does your employer pay? What if you are self-employed, an OFW, or a voluntary member? Should you choose the minimum contribution or pay the maximum?
Let us make everything easier to understand.
Content
Is There a New SSS Contribution Table for 2026?
As of July 2026, the latest contribution schedule published on the official SSS website is still the schedule that became effective in January 2025. SSS has not published a separate contribution-rate increase specifically for 2026.
This means the January 2025 schedule remains the applicable SSS contribution table for 2026 unless SSS releases a newer circular. The current schedule is covered by separate official circulars for employees, household workers, self-employed members, voluntary members, non-working spouses, and land-based OFWs. (SSS)
Under the current schedule:
| Contribution detail | Current amount |
|---|---|
| SSS contribution rate | 15% of Monthly Salary Credit |
| Employer’s regular share | 10% |
| Employee’s regular share | 5% |
| Minimum MSC for most members | ₱5,000 |
| Minimum MSC for land-based OFWs | ₱8,000 |
| Maximum MSC | ₱35,000 |
| Minimum voluntary contribution | ₱750 |
| Maximum voluntary or OFW contribution | ₱5,250 |
| Maximum employee salary deduction | ₱1,750 |
| Maximum total employee-employer remittance | ₱5,280, including EC |
The 15% rate was implemented in January 2025 as the final scheduled rate increase under the Social Security Act of 2018. At the same time, the minimum Monthly Salary Credit increased to ₱5,000, while the maximum MSC increased to ₱35,000. (SSS)
What Is Monthly Salary Credit?
The Monthly Salary Credit, usually shortened to MSC, is the compensation amount SSS uses to determine your contribution and, eventually, many of your benefits.
Your MSC is not necessarily your exact monthly salary.
For example, an employee earning ₱18,000 per month falls under the compensation range of ₱17,750 to ₱18,249.99. The corresponding MSC is therefore ₱18,000.
An employee earning ₱18,200 also has an MSC of ₱18,000. Meanwhile, someone earning ₱18,300 moves to the next bracket and receives an MSC of ₱18,500.
For employed members, SSS generally bases the MSC on total actual compensation, including applicable cost-of-living allowances and the cash value of certain non-cash compensation, subject to the maximum MSC. (SSS)
A simple way to understand the brackets
After the minimum bracket, the contribution table generally moves in increments of ₱500:
| Monthly compensation | Corresponding MSC |
|---|---|
| Below ₱5,250 | ₱5,000 |
| ₱5,250–₱5,749.99 | ₱5,500 |
| ₱5,750–₱6,249.99 | ₱6,000 |
| ₱9,750–₱10,249.99 | ₱10,000 |
| ₱14,750–₱15,249.99 | ₱15,000 |
| ₱19,750–₱20,249.99 | ₱20,000 |
| ₱24,750–₱25,249.99 | ₱25,000 |
| ₱29,750–₱30,249.99 | ₱30,000 |
| ₱34,750 and above | ₱35,000 |
Once you know your MSC, calculating the regular contribution becomes much easier.
SSS Contribution Table for Employees in 2026
For private-sector employees, the 15% regular contribution is divided between the employer and the employee:
- Employer: 10% of the MSC
- Employee: 5% of the MSC
The employer also pays the Employees’ Compensation or EC contribution:
- ₱10 when the MSC is ₱14,500 or lower
- ₱30 when the MSC is ₱15,000 or higher
The EC contribution is paid entirely by the employer. It should not be deducted from the employee’s salary. (SSS)
Employee Contribution Table
| Monthly compensation | MSC | Employee deduction | Employer share with EC | Total remitted |
|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱250 | ₱510 | ₱760 |
| ₱5,250–₱5,749.99 | ₱5,500 | ₱275 | ₱560 | ₱835 |
| ₱5,750–₱6,249.99 | ₱6,000 | ₱300 | ₱610 | ₱910 |
| ₱6,750–₱7,249.99 | ₱7,000 | ₱350 | ₱710 | ₱1,060 |
| ₱7,750–₱8,249.99 | ₱8,000 | ₱400 | ₱810 | ₱1,210 |
| ₱8,750–₱9,249.99 | ₱9,000 | ₱450 | ₱910 | ₱1,360 |
| ₱9,750–₱10,249.99 | ₱10,000 | ₱500 | ₱1,010 | ₱1,510 |
| ₱10,750–₱11,249.99 | ₱11,000 | ₱550 | ₱1,110 | ₱1,660 |
| ₱11,750–₱12,249.99 | ₱12,000 | ₱600 | ₱1,210 | ₱1,810 |
| ₱12,750–₱13,249.99 | ₱13,000 | ₱650 | ₱1,310 | ₱1,960 |
| ₱13,750–₱14,249.99 | ₱14,000 | ₱700 | ₱1,410 | ₱2,110 |
| ₱14,250–₱14,749.99 | ₱14,500 | ₱725 | ₱1,460 | ₱2,185 |
| ₱14,750–₱15,249.99 | ₱15,000 | ₱750 | ₱1,530 | ₱2,280 |
| ₱15,750–₱16,249.99 | ₱16,000 | ₱800 | ₱1,630 | ₱2,430 |
| ₱16,750–₱17,249.99 | ₱17,000 | ₱850 | ₱1,730 | ₱2,580 |
| ₱17,750–₱18,249.99 | ₱18,000 | ₱900 | ₱1,830 | ₱2,730 |
| ₱18,750–₱19,249.99 | ₱19,000 | ₱950 | ₱1,930 | ₱2,880 |
| ₱19,750–₱20,249.99 | ₱20,000 | ₱1,000 | ₱2,030 | ₱3,030 |
| ₱20,750–₱21,249.99 | ₱21,000 | ₱1,050 | ₱2,130 | ₱3,180 |
| ₱21,750–₱22,249.99 | ₱22,000 | ₱1,100 | ₱2,230 | ₱3,330 |
| ₱22,750–₱23,249.99 | ₱23,000 | ₱1,150 | ₱2,330 | ₱3,480 |
| ₱23,750–₱24,249.99 | ₱24,000 | ₱1,200 | ₱2,430 | ₱3,630 |
| ₱24,750–₱25,249.99 | ₱25,000 | ₱1,250 | ₱2,530 | ₱3,780 |
| ₱25,750–₱26,249.99 | ₱26,000 | ₱1,300 | ₱2,630 | ₱3,930 |
| ₱26,750–₱27,249.99 | ₱27,000 | ₱1,350 | ₱2,730 | ₱4,080 |
| ₱27,750–₱28,249.99 | ₱28,000 | ₱1,400 | ₱2,830 | ₱4,230 |
| ₱28,750–₱29,249.99 | ₱29,000 | ₱1,450 | ₱2,930 | ₱4,380 |
| ₱29,750–₱30,249.99 | ₱30,000 | ₱1,500 | ₱3,030 | ₱4,530 |
| ₱30,750–₱31,249.99 | ₱31,000 | ₱1,550 | ₱3,130 | ₱4,680 |
| ₱31,750–₱32,249.99 | ₱32,000 | ₱1,600 | ₱3,230 | ₱4,830 |
| ₱32,750–₱33,249.99 | ₱33,000 | ₱1,650 | ₱3,330 | ₱4,980 |
| ₱33,750–₱34,249.99 | ₱34,000 | ₱1,700 | ₱3,430 | ₱5,130 |
| ₱34,750 and above | ₱35,000 | ₱1,750 | ₱3,530 | ₱5,280 |
The official schedule also includes intermediate ₱500 MSC brackets not individually shown above. The same formula applies: 5% employee share, 10% employer share, and the applicable ₱10 or ₱30 employer-paid EC contribution.
Sample employee computation
Suppose you earn ₱18,000 per month.
Your MSC is ₱18,000.
- Employee share: ₱18,000 × 5% = ₱900
- Employer regular share: ₱18,000 × 10% = ₱1,800
- Employer-paid EC: ₱30
- Total employer share: ₱1,830
- Total remitted to SSS: ₱2,730
Only ₱900 should normally appear as the SSS deduction from your salary. The remaining ₱1,830 is paid by your employer.
What if your salary is higher than ₱35,000?
The maximum MSC is ₱35,000.
Therefore, even when your monthly salary is ₱40,000, ₱60,000, or more, your regular employee deduction remains capped at:
₱35,000 × 5% = ₱1,750
Your employer pays ₱3,500 as its 10% share, plus ₱30 for EC, bringing the maximum total remittance to ₱5,280.
SSS Contribution Table for Voluntary Members
A voluntary member does not have an employer sharing the cost. The member pays the entire 15% contribution.
The minimum MSC is ₱5,000, while the maximum is ₱35,000. That gives voluntary members a minimum contribution of ₱750 and a maximum contribution of ₱5,250.
| Selected MSC | Monthly contribution |
|---|---|
| ₱5,000 | ₱750 |
| ₱5,500 | ₱825 |
| ₱6,000 | ₱900 |
| ₱7,500 | ₱1,125 |
| ₱10,000 | ₱1,500 |
| ₱12,500 | ₱1,875 |
| ₱15,000 | ₱2,250 |
| ₱17,500 | ₱2,625 |
| ₱20,000 | ₱3,000 |
| ₱22,500 | ₱3,375 |
| ₱25,000 | ₱3,750 |
| ₱27,500 | ₱4,125 |
| ₱30,000 | ₱4,500 |
| ₱32,500 | ₱4,875 |
| ₱35,000 | ₱5,250 |
The formula is straightforward:
Voluntary contribution = MSC × 15%
For example, choosing an MSC of ₱12,000 means paying:
₱12,000 × 15% = ₱1,800 per month
Can a voluntary member choose any contribution?
A person becoming a voluntary member for the first time may generally select an MSC from the existing schedule. However, rules on changing the MSC apply, especially to members aged 55 or older.
Voluntary members below age 55 may change their MSC without a limit on the number of brackets or frequency within the calendar year, although the MSC cannot go below the prevailing minimum. Members aged 55 or older are generally limited to increasing their MSC once per calendar year and by one salary bracket, subject to specified exceptions. (SSS)
SSS Contribution Table for Self-Employed Members
Self-employed members also shoulder their full regular contribution. However, unlike voluntary members, self-employed members are covered by the Employees’ Compensation Program.
That means the monthly payment is:
15% of MSC plus ₱10 or ₱30 EC contribution
The EC amount is:
- ₱10 for an MSC of ₱14,500 or below
- ₱30 for an MSC of ₱15,000 or above
The same EC schedule that applies to employers also applies to covered self-employed members. (SSS)
| Selected MSC | Regular contribution | EC | Total payment |
|---|---|---|---|
| ₱5,000 | ₱750 | ₱10 | ₱760 |
| ₱6,000 | ₱900 | ₱10 | ₱910 |
| ₱8,000 | ₱1,200 | ₱10 | ₱1,210 |
| ₱10,000 | ₱1,500 | ₱10 | ₱1,510 |
| ₱12,000 | ₱1,800 | ₱10 | ₱1,810 |
| ₱14,500 | ₱2,175 | ₱10 | ₱2,185 |
| ₱15,000 | ₱2,250 | ₱30 | ₱2,280 |
| ₱20,000 | ₱3,000 | ₱30 | ₱3,030 |
| ₱25,000 | ₱3,750 | ₱30 | ₱3,780 |
| ₱30,000 | ₱4,500 | ₱30 | ₱4,530 |
| ₱35,000 | ₱5,250 | ₱30 | ₱5,280 |
The minimum self-employed payment is therefore ₱760, while the maximum is ₱5,280.
Sample self-employed computation
Suppose you are a freelancer earning approximately ₱25,000 per month.
Your corresponding MSC is ₱25,000.
- Regular contribution: ₱25,000 × 15% = ₱3,750
- EC contribution: ₱30
- Total monthly payment: ₱3,780
SSS states that the declared actual monthly earnings of a self-employed member serve as the basis for determining the MSC and contribution. (SSS)
SSS Contribution Table for Land-Based OFWs
Land-based OFWs pay the full 15% contribution because there is normally no Philippine employer sharing the amount under this contribution schedule.
The important difference is that the minimum MSC for a land-based OFW is ₱8,000, not ₱5,000. Even an OFW declaring monthly earnings below ₱8,000 must contribute based on the ₱8,000 minimum MSC. (SSS)
| Selected MSC | Monthly OFW contribution |
|---|---|
| ₱8,000 | ₱1,200 |
| ₱8,500 | ₱1,275 |
| ₱9,000 | ₱1,350 |
| ₱10,000 | ₱1,500 |
| ₱12,000 | ₱1,800 |
| ₱15,000 | ₱2,250 |
| ₱20,000 | ₱3,000 |
| ₱25,000 | ₱3,750 |
| ₱30,000 | ₱4,500 |
| ₱35,000 | ₱5,250 |
The minimum land-based OFW contribution is ₱1,200, while the maximum is ₱5,250.
SSS Contributions for Kasambahays
Kasambahays or household employees use a separate contribution schedule.
For lower-paid kasambahays, the household employer shoulders the contribution. Once the compensation reaches the applicable sharing threshold, the contribution is divided using the regular 10% employer and 5% employee arrangement, with the household employer also paying the EC contribution.
Here are some examples from the household-worker schedule:
| Monthly pay or applicable MSC | Kasambahay share | Household employer share | Total |
|---|---|---|---|
| MSC of ₱1,000 | ₱0 | ₱160 | ₱160 |
| MSC of ₱2,000 | ₱0 | ₱310 | ₱310 |
| MSC of ₱3,000 | ₱0 | ₱460 | ₱460 |
| MSC of ₱4,000 | ₱0 | ₱610 | ₱610 |
| MSC of ₱5,000 under employer-paid bracket | ₱0 | ₱760 | ₱760 |
| MSC of ₱5,000 under shared bracket | ₱250 | ₱510 | ₱760 |
| MSC of ₱10,000 | ₱500 | ₱1,010 | ₱1,510 |
| MSC of ₱15,000 | ₱750 | ₱1,530 | ₱2,280 |
| MSC of ₱20,000 | ₱1,000 | ₱2,030 | ₱3,030 |
| MSC of ₱35,000 | ₱1,750 | ₱3,530 | ₱5,280 |
Household employers are required to register their kasambahays and remit the required contributions. SSS has also stated that household employers must register household helpers within 30 days of hiring. (SSS)
SSS Contributions for Non-Working Spouses
A non-working spouse pays the entire contribution, similar to a voluntary member. However, the MSC is initially determined using 50% of the working spouse’s declared monthly income.
When the resulting amount does not correspond exactly to an available MSC, SSS uses the immediately higher MSC. (SSS)
Example 1: Working spouse earns ₱30,000
- Working spouse’s declared income: ₱30,000
- Fifty percent: ₱15,000
- Non-working spouse’s MSC: ₱15,000
- Monthly contribution: ₱15,000 × 15%
- Contribution: ₱2,250
Example 2: Working spouse earns ₱19,100
- Fifty percent of ₱19,100: ₱9,550
- ₱9,550 is not an available MSC
- Immediately higher MSC: ₱10,000
- Monthly contribution: ₱10,000 × 15%
- Contribution: ₱1,500
What Are Regular SS and MySSS Pension Booster Contributions?
You may notice that the contribution table separates your MSC into two parts once it goes above ₱20,000.
Regular Social Security
The first ₱20,000 of the MSC is used under the Regular Social Security program. It supports benefits such as:
- Retirement
- Disability
- Sickness
- Maternity
- Death
- Funeral
- Unemployment
Mandatory Provident Fund or MySSS Pension Booster
The part of the MSC above ₱20,000, up to the maximum of ₱35,000, is allocated to the Mandatory Provident Fund component now referred to as MySSS Pension Booster.
For example, with a total MSC of ₱30,000:
- ₱20,000 is assigned to Regular SS
- ₱10,000 is assigned to the mandatory Pension Booster component
For employees, the employee and employer share the mandatory Pension Booster contribution. Self-employed, voluntary, and OFW members shoulder their own contribution. The accumulated account value includes contributions and applicable net investment income and is paid with qualifying retirement, permanent total disability, or death benefits. (SSS)
How Much Should You Pay?
The correct answer depends on your membership type.
Employees
You generally do not choose your contribution. Your MSC is determined by your actual compensation, and your employer calculates and remits the contribution.
Check your payslip and My.SSS contribution record regularly. Your employee deduction should normally equal 5% of your applicable MSC.
Self-employed members
Your MSC should be based on your actual declared monthly earnings.
Paying too little may reduce the MSC used when determining qualifying benefit amounts. However, declaring an amount far beyond what you can regularly afford may result in missed payments later.
A sustainable contribution is often better than choosing a high amount that you cannot maintain.
Voluntary members
A first-time voluntary member generally has more freedom to select an MSC from the current schedule.
Consider three things:
- The amount you can pay consistently
- The benefits you may need in the future
- Your long-term retirement plans
The minimum ₱750 contribution keeps your membership active for the applicable month, but a higher MSC may support higher benefit computations, subject to the specific qualifying and computation rules for each SSS benefit.
OFWs
Land-based OFWs must pay at least ₱1,200 based on the ₱8,000 minimum MSC.
An OFW may select a higher MSC depending on actual earnings and long-term goals, but the amount should still be manageable enough to pay consistently.
Non-working spouses
The initial MSC is tied to 50% of the working spouse’s declared income. Use the next higher MSC when the computed amount does not match an available bracket.
Should You Always Pay the Maximum SSS Contribution?
Not necessarily.
Paying the maximum may make sense when you have sufficient income, want to build your mandatory provident fund account, and can sustain the payment over time.
However, paying the maximum only for a few months does not automatically guarantee the highest possible pension or benefit. Different SSS benefits have their own qualifying periods and computation formulas.
Your contributions should be treated as a long-term commitment—not a last-minute payment strategy.
For employees, there is no personal choice to pay a lower or higher regular contribution because the amount is based on actual compensation.
For individually paying members, affordability and consistency matter. A contribution you can maintain is more practical than repeatedly selecting an amount that strains your monthly budget.
How to Generate a Payment Reference Number
Individually paying members generally need a Payment Reference Number or PRN before paying contributions.
You can obtain a PRN through:
- Your My.SSS account
- The MySSS mobile application
- SSS Hotline 1455
- The official SSS email assistance channel
- Selected collecting partners that issue or accept PRNs
The PRN system allows SSS payments to be validated and posted through its real-time contribution processing system. (SSS)
Basic online process
- Sign in to your My.SSS member account.
- Open the contribution payment or PRN section.
- Select your membership type.
- Choose the applicable month or months.
- Select your MSC or contribution amount.
- Generate the PRN.
- Pay using an accredited payment channel.
- Check your My.SSS contribution record after payment.
Choose the correct membership type before generating the PRN. For example, a former employee who is no longer employed and wants to continue contributing should normally select Voluntary Member, provided the classification correctly reflects the person’s current situation.
Where Can You Pay SSS Contributions?
SSS accepts PRN-based contribution payments through accredited channels, including:
- SSS branches with tellering services
- Accredited banks
- Online and mobile banking services
- Non-bank collecting partners
- The MySSS mobile application through supported payment services
When paying through a bank or electronic channel, the PRN is normally entered as the account or reference number. The official SSS payment page also lists payment through its mobile application using GCash. (SSS)
Always check whether the payment channel charges a convenience or service fee before confirming the transaction.
SSS Contribution Payment Deadlines
Regular employers
Regular employers must generally remit contributions by the last day of the month following the applicable month. (SSS)
Self-employed, voluntary, and non-working spouse members
These individually paying members may pay monthly or quarterly. The deadline is generally the last day of the month following the applicable month or calendar quarter, as applicable. (SSS)
Land-based OFWs
| Applicable contribution months | Payment deadline |
|---|---|
| January to September | December 31 of the same year |
| October to December | January 31 of the following year |
When the deadline falls on a weekend or Philippine holiday, payment may be made on the next working day. (SSS)
Can You Pay Missed SSS Contributions?
Individually paying members should not assume they can simply go back and fill every missed month.
SSS states that late retroactive payments are generally not allowed for self-employed, voluntary, and non-working spouse members. Once the permitted payment period has passed, the unpaid months normally remain as gaps in the contribution record. (SSS)
This is why paying on time matters. Missing one month does not erase your existing contributions, but repeated gaps may affect your ability to meet the contribution requirements for certain benefits or loans.
Frequently Asked Questions
Did the SSS contribution rate increase in 2026?
No separate 2026 contribution-rate increase has been published as of July 2026. The schedule effective January 2025 remains the latest official table and continues to use the 15% contribution rate. (SSS)
Does an employee pay the entire 15%?
No. An employed member normally pays 5% of the MSC. The employer pays 10%, plus the applicable EC contribution.
What is the minimum employee contribution?
For an employee under the minimum ₱5,000 MSC, the employee share is ₱250. The employer pays ₱510, including the ₱10 EC contribution, for a total remittance of ₱760.
What is the minimum voluntary contribution?
The minimum voluntary contribution is ₱750 per month, based on the ₱5,000 minimum MSC.
What is the minimum self-employed contribution?
The minimum is ₱760: ₱750 for Regular SS plus ₱10 for EC.
What is the minimum land-based OFW contribution?
The minimum is ₱1,200, based on the required minimum MSC of ₱8,000.
What is the maximum SSS contribution?
For voluntary members and land-based OFWs, the maximum regular monthly payment is ₱5,250.
For self-employed members, the maximum is ₱5,280, including the ₱30 EC contribution.
For employed members, the maximum employee deduction is ₱1,750. The employer contributes ₱3,530, including EC, bringing the total remittance to ₱5,280.
Can a voluntary member pay ₱1,000?
Contribution amounts must correspond to an available MSC. Since ₱1,000 divided by 15% results in an MSC that is not part of the standard ₱500-step schedule, the member should select an approved contribution amount generated through the PRN system.
Nearby valid contribution levels include:
- ₱975 for an MSC of ₱6,500
- ₱1,050 for an MSC of ₱7,000
Can I pay more than ₱5,250?
The mandatory contribution based on the regular schedule is capped at the ₱35,000 maximum MSC. Members who want to save more for retirement may explore the voluntary component of the MySSS Pension Booster separately from their required contribution.
Will a higher contribution automatically result in a higher pension?
A higher MSC can affect benefit computations, but a pension is not based on a single contribution. SSS considers the applicable contribution history, credited years of service, average MSC, eligibility requirements, and the pension formula in effect when the claim is processed.
Final Thoughts
The SSS contribution table can look overwhelming at first, but the basic idea is simple.
For employees, the regular 15% contribution is shared: 10% from the employer and 5% from the employee. Individually paying members normally shoulder the full 15%. Self-employed members also pay a small EC contribution, while land-based OFWs start at a higher minimum MSC of ₱8,000.
The most important thing is to know your correct membership type, use the proper MSC, generate a valid PRN, and pay before the deadline.
And perhaps more importantly, check your contribution record regularly. Do not wait until you are applying for a salary loan, maternity benefit, sickness benefit, or retirement pension before discovering that some of your payments were never posted.
