SSS contribution table 2026: every salary bracket
Find your monthly salary in the first column. EE is what comes off your payslip. ER is your employer's 10% share, and EC is the Employees' Compensation premium your employer adds on top. All figures are in pesos per month, from SSS Circular No. 2024-006 (Schedule of SSS Contributions, effective January 2025).
Why this is still the 2026 table: RA 11199, Sec. 4(a)(9) raised the rate in steps that end with the 2025 row (15%, MSC ₱5,000 to ₱35,000). There is no 2026 step, so the January 2025 schedule applies to 2026 contributions.
Jump to your salary: under ₱9,750 · ₱9,750 to ₱14,749 · ₱14,750 to ₱19,749 · ₱19,750 to ₱24,749 · ₱24,750 to ₱29,749 · ₱29,750 to ₱34,749 · ₱34,750 and over
| Monthly salary (₱) | MSC | EE (5%) | ER (10%) | EC (ER) | Total | WISP part |
|---|---|---|---|---|---|---|
| Below 5,250 | 5,000 | 250 | 500 | 10 | 760 | 0 |
| 5,250 to 5,749.99 | 5,500 | 275 | 550 | 10 | 835 | 0 |
| 5,750 to 6,249.99 | 6,000 | 300 | 600 | 10 | 910 | 0 |
| 6,250 to 6,749.99 | 6,500 | 325 | 650 | 10 | 985 | 0 |
| 6,750 to 7,249.99 | 7,000 | 350 | 700 | 10 | 1,060 | 0 |
| 7,250 to 7,749.99 | 7,500 | 375 | 750 | 10 | 1,135 | 0 |
| 7,750 to 8,249.99 | 8,000 | 400 | 800 | 10 | 1,210 | 0 |
| 8,250 to 8,749.99 | 8,500 | 425 | 850 | 10 | 1,285 | 0 |
| 8,750 to 9,249.99 | 9,000 | 450 | 900 | 10 | 1,360 | 0 |
| 9,250 to 9,749.99 | 9,500 | 475 | 950 | 10 | 1,435 | 0 |
| 9,750 to 10,249.99 | 10,000 | 500 | 1,000 | 10 | 1,510 | 0 |
| 10,250 to 10,749.99 | 10,500 | 525 | 1,050 | 10 | 1,585 | 0 |
| 10,750 to 11,249.99 | 11,000 | 550 | 1,100 | 10 | 1,660 | 0 |
| 11,250 to 11,749.99 | 11,500 | 575 | 1,150 | 10 | 1,735 | 0 |
| 11,750 to 12,249.99 | 12,000 | 600 | 1,200 | 10 | 1,810 | 0 |
| 12,250 to 12,749.99 | 12,500 | 625 | 1,250 | 10 | 1,885 | 0 |
| 12,750 to 13,249.99 | 13,000 | 650 | 1,300 | 10 | 1,960 | 0 |
| 13,250 to 13,749.99 | 13,500 | 675 | 1,350 | 10 | 2,035 | 0 |
| 13,750 to 14,249.99 | 14,000 | 700 | 1,400 | 10 | 2,110 | 0 |
| 14,250 to 14,749.99 | 14,500 | 725 | 1,450 | 10 | 2,185 | 0 |
| 14,750 to 15,249.99 | 15,000 | 750 | 1,500 | 30 | 2,280 | 0 |
| 15,250 to 15,749.99 | 15,500 | 775 | 1,550 | 30 | 2,355 | 0 |
| 15,750 to 16,249.99 | 16,000 | 800 | 1,600 | 30 | 2,430 | 0 |
| 16,250 to 16,749.99 | 16,500 | 825 | 1,650 | 30 | 2,505 | 0 |
| 16,750 to 17,249.99 | 17,000 | 850 | 1,700 | 30 | 2,580 | 0 |
| 17,250 to 17,749.99 | 17,500 | 875 | 1,750 | 30 | 2,655 | 0 |
| 17,750 to 18,249.99 | 18,000 | 900 | 1,800 | 30 | 2,730 | 0 |
| 18,250 to 18,749.99 | 18,500 | 925 | 1,850 | 30 | 2,805 | 0 |
| 18,750 to 19,249.99 | 19,000 | 950 | 1,900 | 30 | 2,880 | 0 |
| 19,250 to 19,749.99 | 19,500 | 975 | 1,950 | 30 | 2,955 | 0 |
| 19,750 to 20,249.99 | 20,000 | 1,000 | 2,000 | 30 | 3,030 | 0 |
| 20,250 to 20,749.99 | 20,500 | 1,025 | 2,050 | 30 | 3,105 | 75 |
| 20,750 to 21,249.99 | 21,000 | 1,050 | 2,100 | 30 | 3,180 | 150 |
| 21,250 to 21,749.99 | 21,500 | 1,075 | 2,150 | 30 | 3,255 | 225 |
| 21,750 to 22,249.99 | 22,000 | 1,100 | 2,200 | 30 | 3,330 | 300 |
| 22,250 to 22,749.99 | 22,500 | 1,125 | 2,250 | 30 | 3,405 | 375 |
| 22,750 to 23,249.99 | 23,000 | 1,150 | 2,300 | 30 | 3,480 | 450 |
| 23,250 to 23,749.99 | 23,500 | 1,175 | 2,350 | 30 | 3,555 | 525 |
| 23,750 to 24,249.99 | 24,000 | 1,200 | 2,400 | 30 | 3,630 | 600 |
| 24,250 to 24,749.99 | 24,500 | 1,225 | 2,450 | 30 | 3,705 | 675 |
| 24,750 to 25,249.99 | 25,000 | 1,250 | 2,500 | 30 | 3,780 | 750 |
| 25,250 to 25,749.99 | 25,500 | 1,275 | 2,550 | 30 | 3,855 | 825 |
| 25,750 to 26,249.99 | 26,000 | 1,300 | 2,600 | 30 | 3,930 | 900 |
| 26,250 to 26,749.99 | 26,500 | 1,325 | 2,650 | 30 | 4,005 | 975 |
| 26,750 to 27,249.99 | 27,000 | 1,350 | 2,700 | 30 | 4,080 | 1,050 |
| 27,250 to 27,749.99 | 27,500 | 1,375 | 2,750 | 30 | 4,155 | 1,125 |
| 27,750 to 28,249.99 | 28,000 | 1,400 | 2,800 | 30 | 4,230 | 1,200 |
| 28,250 to 28,749.99 | 28,500 | 1,425 | 2,850 | 30 | 4,305 | 1,275 |
| 28,750 to 29,249.99 | 29,000 | 1,450 | 2,900 | 30 | 4,380 | 1,350 |
| 29,250 to 29,749.99 | 29,500 | 1,475 | 2,950 | 30 | 4,455 | 1,425 |
| 29,750 to 30,249.99 | 30,000 | 1,500 | 3,000 | 30 | 4,530 | 1,500 |
| 30,250 to 30,749.99 | 30,500 | 1,525 | 3,050 | 30 | 4,605 | 1,575 |
| 30,750 to 31,249.99 | 31,000 | 1,550 | 3,100 | 30 | 4,680 | 1,650 |
| 31,250 to 31,749.99 | 31,500 | 1,575 | 3,150 | 30 | 4,755 | 1,725 |
| 31,750 to 32,249.99 | 32,000 | 1,600 | 3,200 | 30 | 4,830 | 1,800 |
| 32,250 to 32,749.99 | 32,500 | 1,625 | 3,250 | 30 | 4,905 | 1,875 |
| 32,750 to 33,249.99 | 33,000 | 1,650 | 3,300 | 30 | 4,980 | 1,950 |
| 33,250 to 33,749.99 | 33,500 | 1,675 | 3,350 | 30 | 5,055 | 2,025 |
| 33,750 to 34,249.99 | 34,000 | 1,700 | 3,400 | 30 | 5,130 | 2,100 |
| 34,250 to 34,749.99 | 34,500 | 1,725 | 3,450 | 30 | 5,205 | 2,175 |
| 34,750 and over | 35,000 | 1,750 | 3,500 | 30 | 5,280 | 2,250 |
The WISP part is not an extra charge. It is the slice of the same 15% that SSS credits to your own Mandatory Provident Fund account once your MSC passes ₱20,000 (Circular 2024-006, Part II.B). Example: at MSC ₱28,500 the WISP part is 15% of ₱8,500, or ₱1,275.
How to read your row: two payslip checks
Salary ₱28,500. It falls in the ₱28,250 to ₱28,749.99 row, so your MSC is ₱28,500. Your payslip should show ₱1,425 SSS (5%). Your employer remits ₱2,850 plus ₱30 EC. The total sent to SSS is ₱4,305, of which ₱1,275 goes to your WISP account.
Salary ₱60,000. Anything from ₱34,750 up uses the last row. The MSC stays at ₱35,000, so your share stays at ₱1,750, not 5% of ₱60,000. Your employer pays ₱3,500 plus ₱30 EC, and the total is ₱5,280.
If your payslip shows a different SSS figure, check which salary your employer used. The schedule calls the first column "range of compensation", so ask payroll what pay items it counts. To see SSS next to PhilHealth, Pag-IBIG and withholding tax on one payslip, use the salary tax calculator.
Self-employed, voluntary, OFW and kasambahay contributions 2026
SSS publishes a separate schedule for each member type. All use the same 15% of MSC; the differences are who pays, the floor, and whether EC is added.
| Member type | Who pays | MSC range | Monthly total | EC added? | Schedule |
|---|---|---|---|---|---|
| Employed | You 5%, employer 10% + EC | ₱5,000 to ₱35,000 | ₱760 to ₱5,280 (your share ₱250 to ₱1,750) | Yes, by employer | Circular 2024-006 |
| Self-employed | You pay all 15% + EC | ₱5,000 to ₱35,000 | ₱760 to ₱5,280 | Yes, ₱10 or ₱30 | Circular 2024-008 |
| Voluntary and non-working spouse | You pay all 15% | ₱5,000 to ₱35,000 | ₱750 to ₱5,250 | No | Circular 2024-009 |
| Land-based OFW | You pay all 15% | ₱8,000 to ₱35,000 | ₱1,200 to ₱5,250 | No | Circular 2024-010 |
| Kasambahay | Household employer pays all below ₱5,000 salary; from ₱5,000, same split as employed | ₱1,000 to ₱35,000 | From ₱160 (MSC ₱1,000) | Yes, by household employer | Circular 2024-007 |
Two rows surprise most readers. First, self-employed members pay EC on top of the 15%, so a self-employed member at the ₱35,000 ceiling pays ₱5,280, while a voluntary member at the same MSC pays ₱5,250. Second, a kasambahay earning under ₱5,000 pays nothing: the household employer pays the whole contribution (Circular 2024-007). This follows RA 11199, which lets kasambahays below the minimum MSC contribute on their actual salary.
Sea-based OFWs are different again. RA 11199, Sec. 9-B(b), treats manning agencies as their employers, so the employer and employee split applies. Land-based OFWs are treated like self-employed members (Sec. 9-B(c)) but pay on the OFW schedule above, which has no EC and starts at MSC ₱8,000. More in our OFW tax guide.
Common mistakes when computing SSS
- Taking 15% or 5% of the raw salary. Always find the MSC row first. A ₱28,700 salary uses MSC ₱28,500, not ₱28,700.
- Forgetting the ₱35,000 ceiling. An employee on ₱60,000 pays ₱1,750, not ₱3,000.
- Leaving out EC for the self-employed. The self-employed schedule adds ₱10 below MSC ₱15,000 and ₱30 from MSC ₱15,000.
- Choosing the lowest MSC to save money. Regular SSS benefits are computed on MSC from ₱5,000 to ₱20,000, and WISP benefits on what you put in above that (Circular 2024-006, Part II.B). A lower MSC means smaller sickness, maternity and pension amounts later.
- Double-counting PhilHealth. PhilHealth is a separate 5% premium on basic salary; see the PhilHealth contribution table 2026.
If your SSS deduction is wrong or missing
Your employer is liable for the whole contribution, including your share, once it deducts it. Under RA 11199, Sec. 22(a), an employer that remits late pays a penalty of 2% a month on top of the contribution until it is paid. Unposted months can reduce the benefits you qualify for later, so catch gaps early.
- Compare the SSS line on each payslip with the EE column for your salary row above.
- Check that the same months appear as posted contributions in your My.SSS account.
- If a month is missing or the amount differs, ask payroll for the remittance record for that month.
- If it is still not fixed, raise it with your SSS branch, bringing the payslips that show the deduction.
How SSS affects your take-home pay and taxes
For employees, your 5% share is excluded from taxable compensation before withholding tax is computed, so a higher SSS share slightly lowers your withholding tax. The salary tax calculator applies this table automatically. If you are self-employed, compare the 8% and graduated income tax options, and note that SSS paid by an 8% filer does not reduce the 8% base.
Need to pay or register? See how to pay SSS contributions online and the voluntary, self-employed and OFW contribution guide. For what "SSS contribution" means as a term, the glossary entry covers the definition.
This page covers regular SSS contributions for 2026. It does not cover SSS loans, late-payment penalties, or voluntary contributions above the mandatory amount. For a dispute about your posted contributions, contact SSS or check your My.SSS records.
Sources and References
- SSS Circular No. 2024-006, Schedule of SSS Contributions for Business Employers and Employees, effective January 2025, Social Security System (SSS)
- SSS Contribution Table (Circulars 2024-006 to 2024-010), Social Security System (SSS)
- Republic Act No. 11199, Social Security Act of 2018, Lawphil
- 2025 SSS Contribution Schedule (Official PDF), Social Security System (SSS)
- SSS clarifies 1% contribution rate hike; bares plans for 2025, Social Security System (SSS)
- SSS Implements Revised Contribution Rates for 2025, Grant Thornton Philippines
- Republic Act No. 11199 - Social Security Act of 2018, Official Gazette of the Republic of the Philippines