What is exact and what is an estimate
- Exact: 15% rate, ₱500 brackets, EC and SS / MPF split (SSS Circulars 2024-006 to 2024-010).
- Exact: floors of ₱5,000 (most members), ₱8,000 (land-based OFWs), ₱1,000 (kasambahay).
- Estimate: self-paying members are placed by the earnings you enter; SSS uses your registered MSC.
- Not captured: loans, the MySSS Pension Booster, late penalties.
Results are planning estimates. The agency's own records and computation govern: posted contributions, the exact salary credits on file and rounding can change the figure. SSS is the only authority on your benefit or loan.
Quick answer
The SSS contribution in 2026 is 15% of your monthly salary credit (MSC), the ₱500 bracket your pay falls into, from ₱5,000 to ₱35,000. Employees pay 5%; employers pay 10% plus ₱10 or ₱30 EC. Self-employed, voluntary and OFW members pay the full 15% themselves. On ₱20,000 the total is ₱3,030.00; the employee pays ₱1,000.00. The top total is ₱5,280.00 a month (SSS Circular 2024-006; SSS contribution table, in force as of November 2026).
Key points
- Every member type pays 15% of the MSC; only the floor, payer and EC differ.
- EC is ₱10 below a ₱15,000 MSC, ₱30 from it; none for voluntary members and OFWs.
- MSC above ₱20,000 goes to your MPF account, not the regular pension.
- The January 2025 schedule still applies in 2026.
- Late employer remittances cost 2% a month; self-paying members can't pay missed months later.
On this page (10)
- SSS contribution table 2026 for employers and employees
- How to compute your SSS contribution: ₱20,000 salary
- SSS self employed contribution, voluntary member and OFW: who pays what
- How much the employee and employer pay at each salary
- SSS contribution rate history, 2019 to 2026
- SSS payment deadlines and the late-payment penalty
- How to check your posted contributions in My.SSS
- Common SSS contribution mistakes
- Frequently asked questions
- Sources and references
Data used in this calculator
In force 2026Planning estimate- Rate and split
- 15% of MSC: employer 10%, employee 5% (RA 11199 Sec. 4(a)(9); Circular 2024-006, from January 2025)
- Salary credit
- ₱5,000 to ₱35,000 in ₱500 steps; MPF above ₱20,000
- EC
- ₱10 below a ₱15,000 MSC, ₱30 from it; none for voluntary and OFW members
- Member floors
- OFW ₱8,000 (Circular 2024-010); kasambahay ₱1,000 (Circular 2024-007)
Last verified against the issuances on November 12, 2026. Report an error on this page.
SSS contribution table 2026 for employers and employees
61 of 61 rows
| Below ₱5,250 | ₱5,000 | – | ₱500.00 | – | ₱10.00 | ₱510.00 | ₱250.00 | – | ₱250.00 | ₱760.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | – | ₱550.00 | – | ₱10.00 | ₱560.00 | ₱275.00 | – | ₱275.00 | ₱835.00 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | – | ₱600.00 | – | ₱10.00 | ₱610.00 | ₱300.00 | – | ₱300.00 | ₱910.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500 | – | ₱650.00 | – | ₱10.00 | ₱660.00 | ₱325.00 | – | ₱325.00 | ₱985.00 |
| ₱6,750 – ₱7,249.99 | ₱7,000 | – | ₱700.00 | – | ₱10.00 | ₱710.00 | ₱350.00 | – | ₱350.00 | ₱1,060.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500 | – | ₱750.00 | – | ₱10.00 | ₱760.00 | ₱375.00 | – | ₱375.00 | ₱1,135.00 |
| ₱7,750 – ₱8,249.99 | ₱8,000 | – | ₱800.00 | – | ₱10.00 | ₱810.00 | ₱400.00 | – | ₱400.00 | ₱1,210.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500 | – | ₱850.00 | – | ₱10.00 | ₱860.00 | ₱425.00 | – | ₱425.00 | ₱1,285.00 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | – | ₱900.00 | – | ₱10.00 | ₱910.00 | ₱450.00 | – | ₱450.00 | ₱1,360.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500 | – | ₱950.00 | – | ₱10.00 | ₱960.00 | ₱475.00 | – | ₱475.00 | ₱1,435.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | – | ₱1,000.00 | – | ₱10.00 | ₱1,010.00 | ₱500.00 | – | ₱500.00 | ₱1,510.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500 | – | ₱1,050.00 | – | ₱10.00 | ₱1,060.00 | ₱525.00 | – | ₱525.00 | ₱1,585.00 |
| ₱10,750 – ₱11,249.99 | ₱11,000 | – | ₱1,100.00 | – | ₱10.00 | ₱1,110.00 | ₱550.00 | – | ₱550.00 | ₱1,660.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500 | – | ₱1,150.00 | – | ₱10.00 | ₱1,160.00 | ₱575.00 | – | ₱575.00 | ₱1,735.00 |
| ₱11,750 – ₱12,249.99 | ₱12,000 | – | ₱1,200.00 | – | ₱10.00 | ₱1,210.00 | ₱600.00 | – | ₱600.00 | ₱1,810.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500 | – | ₱1,250.00 | – | ₱10.00 | ₱1,260.00 | ₱625.00 | – | ₱625.00 | ₱1,885.00 |
| ₱12,750 – ₱13,249.99 | ₱13,000 | – | ₱1,300.00 | – | ₱10.00 | ₱1,310.00 | ₱650.00 | – | ₱650.00 | ₱1,960.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500 | – | ₱1,350.00 | – | ₱10.00 | ₱1,360.00 | ₱675.00 | – | ₱675.00 | ₱2,035.00 |
| ₱13,750 – ₱14,249.99 | ₱14,000 | – | ₱1,400.00 | – | ₱10.00 | ₱1,410.00 | ₱700.00 | – | ₱700.00 | ₱2,110.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | – | ₱1,450.00 | – | ₱10.00 | ₱1,460.00 | ₱725.00 | – | ₱725.00 | ₱2,185.00 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | – | ₱1,500.00 | – | ₱30.00 | ₱1,530.00 | ₱750.00 | – | ₱750.00 | ₱2,280.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500 | – | ₱1,550.00 | – | ₱30.00 | ₱1,580.00 | ₱775.00 | – | ₱775.00 | ₱2,355.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | – | ₱1,600.00 | – | ₱30.00 | ₱1,630.00 | ₱800.00 | – | ₱800.00 | ₱2,430.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500 | – | ₱1,650.00 | – | ₱30.00 | ₱1,680.00 | ₱825.00 | – | ₱825.00 | ₱2,505.00 |
| ₱16,750 – ₱17,249.99 | ₱17,000 | – | ₱1,700.00 | – | ₱30.00 | ₱1,730.00 | ₱850.00 | – | ₱850.00 | ₱2,580.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500 | – | ₱1,750.00 | – | ₱30.00 | ₱1,780.00 | ₱875.00 | – | ₱875.00 | ₱2,655.00 |
| ₱17,750 – ₱18,249.99 | ₱18,000 | – | ₱1,800.00 | – | ₱30.00 | ₱1,830.00 | ₱900.00 | – | ₱900.00 | ₱2,730.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500 | – | ₱1,850.00 | – | ₱30.00 | ₱1,880.00 | ₱925.00 | – | ₱925.00 | ₱2,805.00 |
| ₱18,750 – ₱19,249.99 | ₱19,000 | – | ₱1,900.00 | – | ₱30.00 | ₱1,930.00 | ₱950.00 | – | ₱950.00 | ₱2,880.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500 | – | ₱1,950.00 | – | ₱30.00 | ₱1,980.00 | ₱975.00 | – | ₱975.00 | ₱2,955.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | – | ₱2,000.00 | – | ₱30.00 | ₱2,030.00 | ₱1,000.00 | – | ₱1,000.00 | ₱3,030.00 |
| ₱20,250 – ₱20,749.99 | ₱20,000 | ₱500 | ₱2,000.00 | ₱50.00 | ₱30.00 | ₱2,080.00 | ₱1,000.00 | ₱25.00 | ₱1,025.00 | ₱3,105.00 |
| ₱20,750 – ₱21,249.99 | ₱20,000 | ₱1,000 | ₱2,000.00 | ₱100.00 | ₱30.00 | ₱2,130.00 | ₱1,000.00 | ₱50.00 | ₱1,050.00 | ₱3,180.00 |
| ₱21,250 – ₱21,749.99 | ₱20,000 | ₱1,500 | ₱2,000.00 | ₱150.00 | ₱30.00 | ₱2,180.00 | ₱1,000.00 | ₱75.00 | ₱1,075.00 | ₱3,255.00 |
| ₱21,750 – ₱22,249.99 | ₱20,000 | ₱2,000 | ₱2,000.00 | ₱200.00 | ₱30.00 | ₱2,230.00 | ₱1,000.00 | ₱100.00 | ₱1,100.00 | ₱3,330.00 |
| ₱22,250 – ₱22,749.99 | ₱20,000 | ₱2,500 | ₱2,000.00 | ₱250.00 | ₱30.00 | ₱2,280.00 | ₱1,000.00 | ₱125.00 | ₱1,125.00 | ₱3,405.00 |
| ₱22,750 – ₱23,249.99 | ₱20,000 | ₱3,000 | ₱2,000.00 | ₱300.00 | ₱30.00 | ₱2,330.00 | ₱1,000.00 | ₱150.00 | ₱1,150.00 | ₱3,480.00 |
| ₱23,250 – ₱23,749.99 | ₱20,000 | ₱3,500 | ₱2,000.00 | ₱350.00 | ₱30.00 | ₱2,380.00 | ₱1,000.00 | ₱175.00 | ₱1,175.00 | ₱3,555.00 |
| ₱23,750 – ₱24,249.99 | ₱20,000 | ₱4,000 | ₱2,000.00 | ₱400.00 | ₱30.00 | ₱2,430.00 | ₱1,000.00 | ₱200.00 | ₱1,200.00 | ₱3,630.00 |
| ₱24,250 – ₱24,749.99 | ₱20,000 | ₱4,500 | ₱2,000.00 | ₱450.00 | ₱30.00 | ₱2,480.00 | ₱1,000.00 | ₱225.00 | ₱1,225.00 | ₱3,705.00 |
| ₱24,750 – ₱25,249.99 | ₱20,000 | ₱5,000 | ₱2,000.00 | ₱500.00 | ₱30.00 | ₱2,530.00 | ₱1,000.00 | ₱250.00 | ₱1,250.00 | ₱3,780.00 |
| ₱25,250 – ₱25,749.99 | ₱20,000 | ₱5,500 | ₱2,000.00 | ₱550.00 | ₱30.00 | ₱2,580.00 | ₱1,000.00 | ₱275.00 | ₱1,275.00 | ₱3,855.00 |
| ₱25,750 – ₱26,249.99 | ₱20,000 | ₱6,000 | ₱2,000.00 | ₱600.00 | ₱30.00 | ₱2,630.00 | ₱1,000.00 | ₱300.00 | ₱1,300.00 | ₱3,930.00 |
| ₱26,250 – ₱26,749.99 | ₱20,000 | ₱6,500 | ₱2,000.00 | ₱650.00 | ₱30.00 | ₱2,680.00 | ₱1,000.00 | ₱325.00 | ₱1,325.00 | ₱4,005.00 |
| ₱26,750 – ₱27,249.99 | ₱20,000 | ₱7,000 | ₱2,000.00 | ₱700.00 | ₱30.00 | ₱2,730.00 | ₱1,000.00 | ₱350.00 | ₱1,350.00 | ₱4,080.00 |
| ₱27,250 – ₱27,749.99 | ₱20,000 | ₱7,500 | ₱2,000.00 | ₱750.00 | ₱30.00 | ₱2,780.00 | ₱1,000.00 | ₱375.00 | ₱1,375.00 | ₱4,155.00 |
| ₱27,750 – ₱28,249.99 | ₱20,000 | ₱8,000 | ₱2,000.00 | ₱800.00 | ₱30.00 | ₱2,830.00 | ₱1,000.00 | ₱400.00 | ₱1,400.00 | ₱4,230.00 |
| ₱28,250 – ₱28,749.99 | ₱20,000 | ₱8,500 | ₱2,000.00 | ₱850.00 | ₱30.00 | ₱2,880.00 | ₱1,000.00 | ₱425.00 | ₱1,425.00 | ₱4,305.00 |
| ₱28,750 – ₱29,249.99 | ₱20,000 | ₱9,000 | ₱2,000.00 | ₱900.00 | ₱30.00 | ₱2,930.00 | ₱1,000.00 | ₱450.00 | ₱1,450.00 | ₱4,380.00 |
| ₱29,250 – ₱29,749.99 | ₱20,000 | ₱9,500 | ₱2,000.00 | ₱950.00 | ₱30.00 | ₱2,980.00 | ₱1,000.00 | ₱475.00 | ₱1,475.00 | ₱4,455.00 |
| ₱29,750 – ₱30,249.99 | ₱20,000 | ₱10,000 | ₱2,000.00 | ₱1,000.00 | ₱30.00 | ₱3,030.00 | ₱1,000.00 | ₱500.00 | ₱1,500.00 | ₱4,530.00 |
| ₱30,250 – ₱30,749.99 | ₱20,000 | ₱10,500 | ₱2,000.00 | ₱1,050.00 | ₱30.00 | ₱3,080.00 | ₱1,000.00 | ₱525.00 | ₱1,525.00 | ₱4,605.00 |
| ₱30,750 – ₱31,249.99 | ₱20,000 | ₱11,000 | ₱2,000.00 | ₱1,100.00 | ₱30.00 | ₱3,130.00 | ₱1,000.00 | ₱550.00 | ₱1,550.00 | ₱4,680.00 |
| ₱31,250 – ₱31,749.99 | ₱20,000 | ₱11,500 | ₱2,000.00 | ₱1,150.00 | ₱30.00 | ₱3,180.00 | ₱1,000.00 | ₱575.00 | ₱1,575.00 | ₱4,755.00 |
| ₱31,750 – ₱32,249.99 | ₱20,000 | ₱12,000 | ₱2,000.00 | ₱1,200.00 | ₱30.00 | ₱3,230.00 | ₱1,000.00 | ₱600.00 | ₱1,600.00 | ₱4,830.00 |
| ₱32,250 – ₱32,749.99 | ₱20,000 | ₱12,500 | ₱2,000.00 | ₱1,250.00 | ₱30.00 | ₱3,280.00 | ₱1,000.00 | ₱625.00 | ₱1,625.00 | ₱4,905.00 |
| ₱32,750 – ₱33,249.99 | ₱20,000 | ₱13,000 | ₱2,000.00 | ₱1,300.00 | ₱30.00 | ₱3,330.00 | ₱1,000.00 | ₱650.00 | ₱1,650.00 | ₱4,980.00 |
| ₱33,250 – ₱33,749.99 | ₱20,000 | ₱13,500 | ₱2,000.00 | ₱1,350.00 | ₱30.00 | ₱3,380.00 | ₱1,000.00 | ₱675.00 | ₱1,675.00 | ₱5,055.00 |
| ₱33,750 – ₱34,249.99 | ₱20,000 | ₱14,000 | ₱2,000.00 | ₱1,400.00 | ₱30.00 | ₱3,430.00 | ₱1,000.00 | ₱700.00 | ₱1,700.00 | ₱5,130.00 |
| ₱34,250 – ₱34,749.99 | ₱20,000 | ₱14,500 | ₱2,000.00 | ₱1,450.00 | ₱30.00 | ₱3,480.00 | ₱1,000.00 | ₱725.00 | ₱1,725.00 | ₱5,205.00 |
| ₱34,750 and over | ₱20,000 | ₱15,000 | ₱2,000.00 | ₱1,500.00 | ₱30.00 | ₱3,530.00 | ₱1,000.00 | ₱750.00 | ₱1,750.00 | ₱5,280.00 |
ER = employer, EE = employee. 61 brackets.
How to compute your SSS contribution: ₱20,000 salary
- 1
Find the bracket: ₱20,000 falls in ₱19,750 – ₱20,249.99, so the MSC is ₱20,000
Use gross monthly pay.
- 2
Employee: 5% × ₱20,000 = ₱1,000.00
- 3
Employer: 10% × ₱20,000 + ₱30 EC = ₱2,030.00
EC is ₱30 from a ₱15,000 MSC.
Total monthly SSS contribution
₱3,030.00
No MPF: the MSC is not above ₱20,000.
- MSC
- ₱30,000
- Regular SS: 15% × ₱20,000
- ₱3,000.00
- MPF: 15% × ₱10,000
- ₱1,500.00
- EC
- ₱30.00
₱4,530.00 a month, all paid by the member
- MSC (capped)
- ₱35,000
- 15% × ₱35,000, no EC
- ₱5,250.00
- At ₱7,000 (floor applies)
- ₱1,200.00 on ₱8,000
₱5,250.00 a month; ₱63,000 for the year
| Monthly pay | Employee share | Employer + EC | Self-employed | Voluntary / NWS | OFW |
|---|---|---|---|---|---|
| ₱10,000 | ₱500.00 | ₱1,010.00 | ₱1,510.00 | ₱1,500.00 | ₱1,500.00 |
| ₱18,000 | ₱900.00 | ₱1,830.00 | ₱2,730.00 | ₱2,700.00 | ₱2,700.00 |
| ₱25,000 | ₱1,250.00 | ₱2,530.00 | ₱3,780.00 | ₱3,750.00 | ₱3,750.00 |
| ₱35,000 | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 | ₱5,250.00 | ₱5,250.00 |
Monthly, 2026 schedules. Computed with the calculator.
SSS self employed contribution, voluntary member and OFW: who pays what
Non-working spouses start at 50% of the working spouse's declared income, rounded up to the next MSC (SSS).
| Member type | MSC floor | Who pays | EC | Minimum a month | Maximum a month |
|---|---|---|---|---|---|
| Employee (business employer) | ₱5,000 | Employer 10% + EC; employee 5% | Yes | ₱760.00 | ₱5,280.00 |
| Kasambahay | ₱1,000 | Employer pays all below ₱5,000 pay; else as employees | Yes | ₱160.00 | ₱5,280.00 |
| Self-employed | ₱5,000 | Member pays 15% + EC | Yes | ₱760.00 | ₱5,280.00 |
| Voluntary member / non-working spouse | ₱5,000 | Member pays 15% | No | ₱750.00 | ₱5,250.00 |
| Land-based OFW | ₱8,000 | Member pays 15% | No | ₱1,200.00 | ₱5,250.00 |
Source: SSS Circulars 2024-006 to 2024-010. As of November 2026.
How much the employee and employer pay at each salary
Monthly SSS contribution by salary, 2026
Employee vs employer + EC
- Employee
- Employer + EC
| Row | Employee | Employer + EC |
|---|---|---|
| ₱5,000 | ₱250 | ₱510 |
| ₱10,000 | ₱500 | ₱1,010 |
| ₱15,000 | ₱750 | ₱1,530 |
| ₱20,000 | ₱1,000 | ₱2,030 |
| ₱25,000 | ₱1,250 | ₱2,530 |
| ₱30,000 | ₱1,500 | ₱3,030 |
| ₱35,000 | ₱1,750 | ₱3,530 |
SSS contribution rate history, 2019 to 2026
| Years | Total rate | Employer | Employee | MSC range | Schedule |
|---|---|---|---|---|---|
| 2019–2020 | 12% | 8% | 4% | ₱2,000–₱20,000 | RA 11199 Sec. 4(a)(9) |
| 2021–2022 | 13% | 8.5% | 4.5% | ₱3,000–₱25,000 | Circular 2020-033 |
| 2023–2024 | 14% | 9.5% | 4.5% | ₱4,000–₱30,000 | Circular 2022-033 |
| 2025–2026 | 15% | 10% | 5% | ₱5,000–₱35,000 | Circular 2024-006 |
| 2027 | No scheduled change | – | – | – | None found |
Source: RA 11199 Sec. 4(a)(9) and the SSS circulars named. As of November 2026.
RA 11199's schedule ends at 15% in 2025. The Social Security Commission may still readjust rates after an actuarial study (Sec. 4(a)(4)).
SSS payment deadlines and the late-payment penalty
| Who | Deadline |
|---|---|
| Business and household employers | Last day of the month after the applicable month |
| Self-employed, voluntary, non-working spouse | Same, or after the quarter |
| Land-based OFW | January–September by 31 December; October–December by 31 January next year |
| Farmers and fishermen | Any of the last 12 months, in the current month (Circular 2022-028) |
| Weekend or holiday | Next working day |
Sources: SSS Pay Contribution page; Circular 2022-028 (farmers and fishermen). Every payment needs a PRN. As of November 2026.
RA 11199 Sec. 22(a) charges employers 2% a month until paid: three months late on ₱20,000 adds ₱181.80 (₱3,030.00 × 2% × 3, our arithmetic). Self-paying members cannot pay a missed month later.
How to check your posted contributions in My.SSS
- 1
Log in at My.SSS or the SSS Mobile App
- 2
Open your contribution inquiry
Each month shows the amount and paying employer.
- 3
Compare with your payslips
Deducted but not posted means not remitted: raise it with HR, then SSS.
Posted months count toward your SSS pension and maternity benefit. No SS number? See the E-1 form. Other deductions: PhilHealth, Pag-IBIG, income tax. More: SSS hub, all benefits.
Common SSS contribution mistakes
| Mistake | What happens | Do this instead |
|---|---|---|
| Using a 14% or ₱30,000-cap table | Understated | Use the 2025 schedule |
| Adding EC for voluntary or OFW members | Overstated by ₱10–₱30 | Leave EC out |
| Expecting pay above ₱20,000 to raise the pension | Smaller pension | That part builds your MPF |
| Paying late | Self-employed: month lost; employer: 2% a month | Generate the PRN early |
Buod sa Tagalog
Ang hulog sa SSS ngayong 2026 ay 15% ng iyong monthly salary credit. Sa empleyado, 5% ang kaltas at 10% plus EC ang sa employer. Kung self-employed, voluntary o OFW ka, ikaw ang magbabayad ng buong 15%. Sa sahod na ₱20,000, ₱1,000.00 ang kaltas sa iyo.
Frequently asked questions
+How much is the SSS contribution for an ₱18,000 salary?
An ₱18,000 salary has an MSC of ₱18,000. The employee pays ₱900.00 and the employer ₱1,830.00 including ₱30 EC: ₱2,730.00 in total. A self-employed member with the same earnings pays ₱2,730.00; a voluntary member pays ₱2,700.00 because no EC is due.
+How do I compute the SSS self employed contribution?
Match your monthly earnings to the ₱500 MSC bracket (minimum ₱5,000, maximum ₱35,000), multiply by 15%, then add EC of ₱10 (MSC below ₱15,000) or ₱30. You pay all of it: from ₱760.00 to ₱5,280.00 a month under SSS Circular 2024-008.
+How much is the SSS voluntary member contribution?
Voluntary members and non-working spouses pay 15% of their MSC with no EC: from ₱750.00 at ₱5,000 to ₱5,250.00 at ₱35,000 a month (SSS Circular 2024-009). Pay monthly or quarterly by the last day of the following month or quarter. Missed months cannot be paid later.
+How much is the SSS OFW contribution and when is it due?
Land-based OFWs pay 15% of an MSC from ₱8,000 to ₱35,000, with no EC: ₱1,200.00 to ₱5,250.00 a month (SSS Circular 2024-010). January–September contributions are due by 31 December; October–December by 31 January. Sea-based OFWs are covered through their manning agency.
+What is the maximum SSS contribution in 2026?
₱5,280.00 a month for an employee earning ₱34,750 or more: ₱1,750.00 from the employee and ₱3,530.00 from the employer, including ₱30 EC. Self-employed members pay ₱5,280.00; voluntary members and OFWs ₱5,250.00. Higher pay does not raise it. The employee minimum is ₱760.00.
+What is the MPF in my SSS contribution?
The Mandatory Provident Fund is the part of your contribution on MSC above ₱20,000. It goes to your own account and is paid out at retirement, disability or death as contributions plus net investment income (Circular 2024-006). It does not raise the regular monthly pension.
+What is the penalty for late payment of SSS contributions?
Employers pay 2% a month on late contributions, from the due date until paid, under RA 11199 Sec. 22(a); tables quoting 3% are wrong. Self-employed, voluntary and OFW members face no penalty, but a missed month cannot be paid later, so it never counts toward benefits.
+Is the 2026 SSS contribution table different from 2025?
No. SSS has issued no 2026 contribution circular, and its contribution table page is still headed "Effective January 2025" as of November 2026. The 15% rate and ₱5,000–₱35,000 range apply throughout 2026. Pages showing 14% or a ₱30,000 cap use the 2023–2024 table.
Sources and references
- SSS Circular 2024-006 (employers and employees) — 2025 schedule, MPF, EC (checked November 12, 2026)
- SSS Circular 2024-007 (kasambahay) — ₱1,000 floor; employer pays below ₱5,000 (checked November 12, 2026)
- SSS Circular 2024-008 (self-employed) — 15% plus EC, member pays (checked November 12, 2026)
- SSS Circular 2024-009 (voluntary and non-working spouse) — 15%, no EC (checked November 12, 2026)
- SSS Circular 2024-010 (land-based OFWs) — ₱8,000 floor, no EC (checked November 12, 2026)
- SSS Pay Contribution page — deadlines, PRN (checked November 12, 2026)
- SSS Circular 2022-028 (farmers, fishermen, informal-economy self-employed) — pay any of the last 12 months in the current month (checked November 12, 2026)
- RA 11199 (Social Security Act of 2018) — Sec. 4(a)(9) rates, Sec. 22(a) penalty (checked November 12, 2026)
This page is part of our SSS guides and calculators, inside the SSS, Pag-IBIG, PhilHealth and GSIS benefits hub.
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Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the law or the agency's own circulars and official announcements and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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