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.
EC Premium: Employers additionally pay ₱10 EC (MSC ≤ ₱14,750) or ₱30 EC (MSC > ₱14,750) per month. Self-employed and voluntary members do not pay EC.
| 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 |
WISP: For MSC above ₱20,000, the 15% contribution on the excess goes to the mandatory Workers' Investment and Savings Program (WISP), a provident fund that earns dividends.
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 ₱8,250.
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