SSS Contribution Table 2026–2027 & Calculator
Compute your exact monthly SSS contribution under Republic Act No. 11199 — the 15% rate schedule with a Monthly Salary Credit range of ₱5,000 to ₱35,000. Works for employed, self-employed, voluntary, and OFW members.
SSS Contribution Calculator
Enter your monthly salary to see your exact SSS deduction, employer share, EC fee, and WISP/MPF allocation.
Quick answer: The SSS contribution in 2026 is 15% of your Monthly Salary Credit (MSC): 5% from the employee and 10% from the employer, plus ₱10 or ₱30 EC paid by the employer. MSC ranges from ₱5,000 to ₱35,000, so the employee deduction runs from ₱250 to ₱1,750 a month. Self-employed, voluntary and OFW members pay the full 15% (₱750 to ₱5,250). The same rates are expected in 2027.
SSS Contribution Table 2026 (All 61 Brackets)
The 2026 SSS schedule keeps the 15% rate set by Republic Act No. 11199: 5% paid by the employee and 10% by the employer, plus the Employees' Compensation (EC) premium paid by the employer (₱10 when MSC is below ₱15,000, ₱30 from ₱15,000). Monthly Salary Credits (MSC) run from ₱5,000 to ₱35,000 in ₱500 steps. Contributions on the part of the MSC above ₱20,000 go to the member's WISP / Mandatory Provident Fund account. Click any MSC to see the full breakdown for that salary.
| Monthly Salary Range | MSC | Employee (5%) | Employer (10%) | EC | Total Remittance | SE / Voluntary / OFW (15%) |
|---|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱250.00 | ₱500.00 | ₱10 | ₱760.00 | ₱750.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | ₱275.00 | ₱550.00 | ₱10 | ₱835.00 | ₱825.00 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | ₱300.00 | ₱600.00 | ₱10 | ₱910.00 | ₱900.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500 | ₱325.00 | ₱650.00 | ₱10 | ₱985.00 | ₱975.00 |
| ₱6,750 – ₱7,249.99 | ₱7,000 | ₱350.00 | ₱700.00 | ₱10 | ₱1,060.00 | ₱1,050.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500 | ₱375.00 | ₱750.00 | ₱10 | ₱1,135.00 | ₱1,125.00 |
| ₱7,750 – ₱8,249.99 | ₱8,000 | ₱400.00 | ₱800.00 | ₱10 | ₱1,210.00 | ₱1,200.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500 | ₱425.00 | ₱850.00 | ₱10 | ₱1,285.00 | ₱1,275.00 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | ₱450.00 | ₱900.00 | ₱10 | ₱1,360.00 | ₱1,350.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500 | ₱475.00 | ₱950.00 | ₱10 | ₱1,435.00 | ₱1,425.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱500.00 | ₱1,000.00 | ₱10 | ₱1,510.00 | ₱1,500.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500 | ₱525.00 | ₱1,050.00 | ₱10 | ₱1,585.00 | ₱1,575.00 |
| ₱10,750 – ₱11,249.99 | ₱11,000 | ₱550.00 | ₱1,100.00 | ₱10 | ₱1,660.00 | ₱1,650.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500 | ₱575.00 | ₱1,150.00 | ₱10 | ₱1,735.00 | ₱1,725.00 |
| ₱11,750 – ₱12,249.99 | ₱12,000 | ₱600.00 | ₱1,200.00 | ₱10 | ₱1,810.00 | ₱1,800.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500 | ₱625.00 | ₱1,250.00 | ₱10 | ₱1,885.00 | ₱1,875.00 |
| ₱12,750 – ₱13,249.99 | ₱13,000 | ₱650.00 | ₱1,300.00 | ₱10 | ₱1,960.00 | ₱1,950.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500 | ₱675.00 | ₱1,350.00 | ₱10 | ₱2,035.00 | ₱2,025.00 |
| ₱13,750 – ₱14,249.99 | ₱14,000 | ₱700.00 | ₱1,400.00 | ₱10 | ₱2,110.00 | ₱2,100.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | ₱725.00 | ₱1,450.00 | ₱10 | ₱2,185.00 | ₱2,175.00 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱750.00 | ₱1,500.00 | ₱30 | ₱2,280.00 | ₱2,250.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500 | ₱775.00 | ₱1,550.00 | ₱30 | ₱2,355.00 | ₱2,325.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱800.00 | ₱1,600.00 | ₱30 | ₱2,430.00 | ₱2,400.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500 | ₱825.00 | ₱1,650.00 | ₱30 | ₱2,505.00 | ₱2,475.00 |
| ₱16,750 – ₱17,249.99 | ₱17,000 | ₱850.00 | ₱1,700.00 | ₱30 | ₱2,580.00 | ₱2,550.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500 | ₱875.00 | ₱1,750.00 | ₱30 | ₱2,655.00 | ₱2,625.00 |
| ₱17,750 – ₱18,249.99 | ₱18,000 | ₱900.00 | ₱1,800.00 | ₱30 | ₱2,730.00 | ₱2,700.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500 | ₱925.00 | ₱1,850.00 | ₱30 | ₱2,805.00 | ₱2,775.00 |
| ₱18,750 – ₱19,249.99 | ₱19,000 | ₱950.00 | ₱1,900.00 | ₱30 | ₱2,880.00 | ₱2,850.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500 | ₱975.00 | ₱1,950.00 | ₱30 | ₱2,955.00 | ₱2,925.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱1,000.00 | ₱2,000.00 | ₱30 | ₱3,030.00 | ₱3,000.00 |
| ₱20,250 – ₱20,749.99 | ₱20,500 | ₱1,025.00 | ₱2,050.00 | ₱30 | ₱3,105.00 | ₱3,075.00 |
| ₱20,750 – ₱21,249.99 | ₱21,000 | ₱1,050.00 | ₱2,100.00 | ₱30 | ₱3,180.00 | ₱3,150.00 |
| ₱21,250 – ₱21,749.99 | ₱21,500 | ₱1,075.00 | ₱2,150.00 | ₱30 | ₱3,255.00 | ₱3,225.00 |
| ₱21,750 – ₱22,249.99 | ₱22,000 | ₱1,100.00 | ₱2,200.00 | ₱30 | ₱3,330.00 | ₱3,300.00 |
| ₱22,250 – ₱22,749.99 | ₱22,500 | ₱1,125.00 | ₱2,250.00 | ₱30 | ₱3,405.00 | ₱3,375.00 |
| ₱22,750 – ₱23,249.99 | ₱23,000 | ₱1,150.00 | ₱2,300.00 | ₱30 | ₱3,480.00 | ₱3,450.00 |
| ₱23,250 – ₱23,749.99 | ₱23,500 | ₱1,175.00 | ₱2,350.00 | ₱30 | ₱3,555.00 | ₱3,525.00 |
| ₱23,750 – ₱24,249.99 | ₱24,000 | ₱1,200.00 | ₱2,400.00 | ₱30 | ₱3,630.00 | ₱3,600.00 |
| ₱24,250 – ₱24,749.99 | ₱24,500 | ₱1,225.00 | ₱2,450.00 | ₱30 | ₱3,705.00 | ₱3,675.00 |
| ₱24,750 – ₱25,249.99 | ₱25,000 | ₱1,250.00 | ₱2,500.00 | ₱30 | ₱3,780.00 | ₱3,750.00 |
| ₱25,250 – ₱25,749.99 | ₱25,500 | ₱1,275.00 | ₱2,550.00 | ₱30 | ₱3,855.00 | ₱3,825.00 |
| ₱25,750 – ₱26,249.99 | ₱26,000 | ₱1,300.00 | ₱2,600.00 | ₱30 | ₱3,930.00 | ₱3,900.00 |
| ₱26,250 – ₱26,749.99 | ₱26,500 | ₱1,325.00 | ₱2,650.00 | ₱30 | ₱4,005.00 | ₱3,975.00 |
| ₱26,750 – ₱27,249.99 | ₱27,000 | ₱1,350.00 | ₱2,700.00 | ₱30 | ₱4,080.00 | ₱4,050.00 |
| ₱27,250 – ₱27,749.99 | ₱27,500 | ₱1,375.00 | ₱2,750.00 | ₱30 | ₱4,155.00 | ₱4,125.00 |
| ₱27,750 – ₱28,249.99 | ₱28,000 | ₱1,400.00 | ₱2,800.00 | ₱30 | ₱4,230.00 | ₱4,200.00 |
| ₱28,250 – ₱28,749.99 | ₱28,500 | ₱1,425.00 | ₱2,850.00 | ₱30 | ₱4,305.00 | ₱4,275.00 |
| ₱28,750 – ₱29,249.99 | ₱29,000 | ₱1,450.00 | ₱2,900.00 | ₱30 | ₱4,380.00 | ₱4,350.00 |
| ₱29,250 – ₱29,749.99 | ₱29,500 | ₱1,475.00 | ₱2,950.00 | ₱30 | ₱4,455.00 | ₱4,425.00 |
| ₱29,750 – ₱30,249.99 | ₱30,000 | ₱1,500.00 | ₱3,000.00 | ₱30 | ₱4,530.00 | ₱4,500.00 |
| ₱30,250 – ₱30,749.99 | ₱30,500 | ₱1,525.00 | ₱3,050.00 | ₱30 | ₱4,605.00 | ₱4,575.00 |
| ₱30,750 – ₱31,249.99 | ₱31,000 | ₱1,550.00 | ₱3,100.00 | ₱30 | ₱4,680.00 | ₱4,650.00 |
| ₱31,250 – ₱31,749.99 | ₱31,500 | ₱1,575.00 | ₱3,150.00 | ₱30 | ₱4,755.00 | ₱4,725.00 |
| ₱31,750 – ₱32,249.99 | ₱32,000 | ₱1,600.00 | ₱3,200.00 | ₱30 | ₱4,830.00 | ₱4,800.00 |
| ₱32,250 – ₱32,749.99 | ₱32,500 | ₱1,625.00 | ₱3,250.00 | ₱30 | ₱4,905.00 | ₱4,875.00 |
| ₱32,750 – ₱33,249.99 | ₱33,000 | ₱1,650.00 | ₱3,300.00 | ₱30 | ₱4,980.00 | ₱4,950.00 |
| ₱33,250 – ₱33,749.99 | ₱33,500 | ₱1,675.00 | ₱3,350.00 | ₱30 | ₱5,055.00 | ₱5,025.00 |
| ₱33,750 – ₱34,249.99 | ₱34,000 | ₱1,700.00 | ₱3,400.00 | ₱30 | ₱5,130.00 | ₱5,100.00 |
| ₱34,250 – ₱34,749.99 | ₱34,500 | ₱1,725.00 | ₱3,450.00 | ₱30 | ₱5,205.00 | ₱5,175.00 |
| ₱34,750 and above | ₱35,000 | ₱1,750.00 | ₱3,500.00 | ₱30 | ₱5,280.00 | ₱5,250.00 |
Self-employed, voluntary members and non-working spouses have a minimum MSC of ₱5,000; OFWs have a minimum MSC of ₱8,000 (₱1,200 per month). EC is not paid by self-paying members. Figures follow the 2025 schedule, which remains in force for 2026; always confirm against official SSS circulars.
Will SSS contributions change in 2027?
SSS has said it will not raise member contributions through 2027, and the Social Security Commission has said a rate increase is not on its agenda. That means the table above is expected to apply in 2027 as well. We will update this page as soon as SSS publishes an official circular for 2027.
How to read the table
- Find the row whose salary range contains your gross monthly compensation.
- The employee column is what is deducted from your pay; the employer column is your company's share on top of your salary.
- Total remittance is what your employer sends to SSS each month (employee + employer + EC).
- If you pay on your own (self-employed, voluntary, OFW), use the last column.
Where your 15% goes
Up to ₱20,000 of MSC funds the regular Social Security program (sickness, maternity, disability, retirement, death and funeral benefits). The portion from ₱20,500 to ₱35,000 is credited to your personal WISP / MPF savings, which is paid out with earnings on retirement. For example, at the ₱35,000 maximum, ₱3,000 goes to the regular program and ₱2,250 to MPF each month.
Frequently Asked Questions
What is Monthly Salary Credit (MSC) in SSS?
The Monthly Salary Credit is the compensation bracket SSS uses to compute your contribution and benefits. Your actual monthly salary is rounded to the nearest ₱500 bracket, with a minimum of ₱5,000 and a maximum of ₱35,000.
How much is the employer share of SSS contribution?
The employer pays 10% of the employee's MSC plus the EC premium: ₱10 if the MSC is below ₱15,000 and ₱30 from ₱15,000. For a ₱20,000 MSC, that is ₱2,000 + ₱30 = ₱2,030 a month.
What is the SSS MPF contribution?
MPF (Mandatory Provident Fund, also called WISP) is the part of your contribution on MSC above ₱20,000. It goes to a personal savings account paid out with earnings when you retire, instead of the regular SSS pool. At the ₱35,000 maximum, ₱2,250 of the ₱5,250 monthly contribution goes to MPF.
How much is the SSS deduction from salary in 2026?
Employees have 5% of their MSC deducted: ₱250 at the minimum, ₱1,000 for a ₱20,000 salary and ₱1,750 at the maximum ₱35,000 MSC.
How much is the self-employed SSS contribution in 2026?
Self-employed members pay 15% of the MSC they declare, from ₱750 (₱5,000 MSC) to ₱5,250 (₱35,000 MSC) per month. See the self-employed contribution guide.
Need to pay? Generate a Payment Reference Number first with our SSS PRN guide, then pay online or at a Bayad Center.
Based on the SSS contribution schedule under RA 11199 (15% total rate, MSC ₱5,000–₱35,000). For official figures, consult the latest SSS circular.