What is the SSS contribution rate for 2026?
For 2026, the Social Security System (SSS) contribution rate is 15% of the Monthly Salary Credit (MSC). This is the final and highest rate mandated under Republic Act No. 11199 (the Social Security Act of 2018), which phased in increases of 1 percentage point roughly every two years. The 15% rate first took full effect in January 2025 and remains unchanged for 2026, so the contribution table you used last year still applies. The split is straightforward: for employed members, the employer shoulders 10% and the employee shoulders 5%. Self-employed, voluntary, and Overseas Filipino Worker (OFW) members shoulder the entire 15% themselves.
Your contribution is never based directly on your gross salary. Instead, SSS uses your Monthly Salary Credit (MSC), a rounded bracket value that your salary falls into. Understanding the MSC is the key to computing your contribution correctly, and it is where most people make mistakes.
2026 MSC floor and ceiling
The MSC has a floor (minimum) and a ceiling (maximum). For 2026, these are:
- MSC floor (most members): ₱5,000
- MSC ceiling: ₱35,000
- OFW floor: ₱8,000 (OFWs cannot pay below this MSC)
- Kasambahay (household worker) floor: ₱1,000
If you earn more than ₱34,750 a month, your MSC is capped at ₱35,000, so your contribution stops increasing no matter how high your salary climbs. If you earn ₱5,000 or less, you still pay based on the ₱5,000 floor. Anyone at or above the ceiling pays a fixed employee share of ₱1,750.
2026 SSS contribution table: key brackets
The table below shows representative MSC brackets with the regular SS contribution (15% of MSC) plus the Employees' Compensation (EC) contribution that employers add. EC is ₱10 for an MSC below ₱15,000 and ₱30 for an MSC of ₱15,000 and above.
| MSC | Employee (5%) | Employer (10%) | EC (employer) | Total |
|---|---|---|---|---|
| ₱5,000 (floor) | ₱250.00 | ₱500.00 | ₱10.00 | ₱760.00 |
| ₱10,000 | ₱500.00 | ₱1,000.00 | ₱10.00 | ₱1,510.00 |
| ₱15,000 | ₱750.00 | ₱1,500.00 | ₱30.00 | ₱2,280.00 |
| ₱20,000 | ₱1,000.00 | ₱2,000.00 | ₱30.00 | ₱3,030.00 |
| ₱25,000 | ₱1,250.00 | ₱2,500.00 | ₱30.00 | ₱3,780.00 |
| ₱30,000 | ₱1,500.00 | ₱3,000.00 | ₱30.00 | ₱4,530.00 |
| ₱35,000 (ceiling) | ₱1,750.00 | ₱3,500.00 | ₱30.00 | ₱5,280.00 |
Note that the EC contribution is paid by the employer only and is not deducted from an employee's pay. For self-employed and voluntary members, EC generally does not apply, so their total is simply 15% of the MSC.
The WISP and Mandatory Provident Fund explained
Since the MSC ceiling rose above ₱20,000, SSS introduced the WISP (Workers' Investment and Savings Program), a mandatory provident fund. Here is how it works in plain English: the portion of your contribution based on the first ₱20,000 of MSC funds your regular SSS benefits (sickness, maternity, disability, retirement pension, and the like). The portion based on the MSC above ₱20,000, up to ₱35,000, is channeled into the WISP, a separate individual savings account that earns investment returns and pays out a retirement booster on top of your regular pension. You are not paying "extra" for WISP; it is carved out of the same 15% once your MSC exceeds ₱20,000.
Worked example: how to compute your SSS contribution
Let's compute the contribution for Maria, a marketing officer in Makati earning a gross monthly salary of ₱28,500.
- Find her MSC. ₱28,500 falls into the ₱28,250–₱28,749.99 salary range, giving Maria an MSC of ₱28,500 (rounded to the nearest ₱500 bracket).
- Apply the 15% rate. ₱28,500 × 15% = ₱4,275 total SS contribution.
- Split it. Maria's 5% employee share is ₱28,500 × 5% = ₱1,425. Her employer pays the 10% share of ₱2,850 plus the ₱30 EC = ₱2,880.
- Result. Only ₱1,425 is deducted from Maria's payslip. The total remitted to SSS is ₱4,305 (₱4,275 SS + ₱30 EC).
Now compare Juan, a freelance graphic designer who is a voluntary member and chooses an MSC of ₱20,000. Because he has no employer, Juan pays the full 15%: ₱20,000 × 15% = ₱3,000 per month, which he remits himself. If you are in Juan's situation, see our guides for freelancers and the self-employed for how SSS fits alongside your BIR obligations.
Employee, self-employed, voluntary, and OFW shares compared
- Employed members: 5% deducted from salary; employer pays 10% + EC. A locally employed member like Liza earning ₱18,000 has ₱900 deducted (5%) while her employer remits ₱1,800 + ₱30 EC.
- Self-employed members: Pay the full 15% of a self-declared MSC, with no income proof required to choose any bracket between ₱5,000 and ₱35,000.
- Voluntary members: Former employees or non-working spouses who continue paying. They also shoulder the full 15%.
- OFWs: Land-based OFWs are treated like voluntary members and remit the full 15% themselves, but with a higher floor of ₱8,000 (so a minimum of ₱1,200/month). Sea-based OFWs are treated like employees, with the manning agency acting as employer. For more, see our OFW tax guide.
Common mistakes to avoid (information your competitors skip)
- Computing 15% on gross salary instead of MSC. Always round your salary to its MSC bracket first. Computing on raw gross over-states your contribution for most salaries.
- Forgetting the ₱35,000 ceiling. If you earn ₱60,000, your MSC is still ₱35,000 and your employee share is fixed at ₱1,750, not ₱3,000.
- Self-employed members under-declaring then needing benefits. Your sickness, maternity, and pension benefits scale with your MSC. Choosing the ₱5,000 floor to save money means a smaller maternity benefit and pension later.
- Mixing up SSS with PhilHealth and Pag-IBIG. These are three separate mandatory contributions. Check our PhilHealth contribution table 2026 so you do not double-count deductions.
- Treating SSS as a tax deduction error. Mandatory SSS, PhilHealth, and Pag-IBIG contributions are deductible from gross income before computing income tax, which lowers your taxable pay. Our income tax calculator already factors this in.
How SSS affects your take-home pay and taxes
Your SSS contribution is deducted before your income tax is computed, because mandatory contributions reduce taxable income under the income tax rules. That means a higher SSS contribution slightly lowers your withholding tax. To see the combined effect of SSS, PhilHealth, Pag-IBIG, and withholding tax on your net pay, run the numbers through our salary tax calculator. If you are a sole proprietor or professional, also review whether the 8% flat rate versus graduated income tax option is better for you, and confirm your quarterly tax deadlines.
New to the system? Start with BIR registration and learn how to register as a freelancer with the BIR so your SSS, tax, and business registrations all line up.
Sources and References
The rates, thresholds, and rules on this page are drawn from official Philippine government issuances and reputable tax references. Tax rules change; always confirm current figures with the BIR or the relevant agency before acting.
- 2025 SSS Contribution Schedule (Official PDF) — Social Security System (SSS)
- SSS Contribution Table — 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