2026 SSS Contribution Schedule (15% Rate)
Under RA 11199 (Social Security Act of 2018), the SSS contribution rate is 15% of the Monthly Salary Credit (MSC): 5% employee and 10% employer. The table below shows common brackets — the full table has steps of ₱500.
| Salary Range | MSC | EE (5%) | ER (10%) | EC | Total |
|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱250 | ₱500 | ₱10 | ₱760 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | ₱275 | ₱550 | ₱10 | ₱835 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | ₱300 | ₱600 | ₱10 | ₱910 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱500 | ₱1,000 | ₱10 | ₱1,510 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | ₱725 | ₱1,450 | ₱10 | ₱2,185 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱750 | ₱1,500 | ₱30 | ₱2,280 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱1,000 | ₱2,000 | ₱30 | ₱3,030 |
| ₱24,750 – ₱25,249.99 | ₱25,000 | ₱1,250 | ₱2,500 | ₱30 | ₱3,780 |
| ₱29,750 – ₱30,249.99 | ₱30,000 | ₱1,500 | ₱3,000 | ₱30 | ₱4,530 |
| ₱34,750 and above | ₱35,000 | ₱1,750 | ₱3,500 | ₱30 | ₱5,280 |
Self-Employed & Voluntary Members
Self-employed, freelancers, and voluntary members pay both the employee (5%) and employer (10%) shares — a total of 15% of their chosen MSC. OFW land-based members have a minimum MSC of ₱8,000.
Frequently Asked Questions
What is Monthly Salary Credit (MSC)?
MSC is the compensation base SSS uses to compute contributions and benefits — it is not your literal salary but a bracket value assigned based on your salary range, from ₱5,000 to ₱35,000 in 2026.
What is WISP?
The Worker's Investment and Savings Program is a mandatory provident fund for members with MSC above ₱20,000. Contributions on the excess MSC go into WISP and earn dividends on top of regular SSS benefits.
Do self-employed members pay the EC premium?
No. Only employers pay the Employees' Compensation (EC) premium for regular employees; self-employed and voluntary members are exempt from EC.
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