SSS Contribution Table Philippines 2026
View the latest SSS contribution table used in the Philippines, including employee share, employer share, Monthly Salary Credit, and member-type contribution structure. Use this page to check the current schedule, compare contribution amounts across salary ranges, and move to the calculator if you want a faster estimate.
Updated March 17, 2026
SSS Contribution Table Reference
Select your member type to see the contribution table that applies to you. For employed and kasambahay members, the contribution is split between the member and the employer. For self-employed, voluntary, OFW, and non-working spouse members, the member pays the full amount.
For business employers and their employees (Circular 2024-006). The contribution is split between the employee and employer.
| Range of Compensation | MSC | Employee Share | Employer Share | Total |
|---|---|---|---|---|
| Below ₱5,250.00 | ₱5,000.00 | ₱250.00 | ₱510.00 | ₱760.00 |
| ₱5,250.00 – ₱5,749.99 | ₱5,500.00 | ₱275.00 | ₱560.00 | ₱835.00 |
| ₱5,750.00 – ₱6,249.99 | ₱6,000.00 | ₱300.00 | ₱610.00 | ₱910.00 |
| ₱6,250.00 – ₱6,749.99 | ₱6,500.00 | ₱325.00 | ₱660.00 | ₱985.00 |
| ₱6,750.00 – ₱7,249.99 | ₱7,000.00 | ₱350.00 | ₱710.00 | ₱1,060.00 |
| ₱7,250.00 – ₱7,749.99 | ₱7,500.00 | ₱375.00 | ₱760.00 | ₱1,135.00 |
| ₱7,750.00 – ₱8,249.99 | ₱8,000.00 | ₱400.00 | ₱810.00 | ₱1,210.00 |
| ₱8,250.00 – ₱8,749.99 | ₱8,500.00 | ₱425.00 | ₱860.00 | ₱1,285.00 |
| ₱8,750.00 – ₱9,249.99 | ₱9,000.00 | ₱450.00 | ₱910.00 | ₱1,360.00 |
| ₱9,250.00 – ₱9,749.99 | ₱9,500.00 | ₱475.00 | ₱960.00 | ₱1,435.00 |
| ₱9,750.00 – ₱10,249.99 | ₱10,000.00 | ₱500.00 | ₱1,010.00 | ₱1,510.00 |
| ₱10,250.00 – ₱10,749.99 | ₱10,500.00 | ₱525.00 | ₱1,060.00 | ₱1,585.00 |
| ₱10,750.00 – ₱11,249.99 | ₱11,000.00 | ₱550.00 | ₱1,110.00 | ₱1,660.00 |
| ₱11,250.00 – ₱11,749.99 | ₱11,500.00 | ₱575.00 | ₱1,160.00 | ₱1,735.00 |
| ₱11,750.00 – ₱12,249.99 | ₱12,000.00 | ₱600.00 | ₱1,210.00 | ₱1,810.00 |
| ₱12,250.00 – ₱12,749.99 | ₱12,500.00 | ₱625.00 | ₱1,260.00 | ₱1,885.00 |
| ₱12,750.00 – ₱13,249.99 | ₱13,000.00 | ₱650.00 | ₱1,310.00 | ₱1,960.00 |
| ₱13,250.00 – ₱13,749.99 | ₱13,500.00 | ₱675.00 | ₱1,360.00 | ₱2,035.00 |
| ₱13,750.00 – ₱14,249.99 | ₱14,000.00 | ₱700.00 | ₱1,410.00 | ₱2,110.00 |
| ₱14,250.00 – ₱14,749.99 | ₱14,500.00 | ₱725.00 | ₱1,460.00 | ₱2,185.00 |
| ₱14,750.00 – ₱15,249.99 | ₱15,000.00 | ₱750.00 | ₱1,530.00 | ₱2,280.00 |
| ₱15,250.00 – ₱15,749.99 | ₱15,500.00 | ₱775.00 | ₱1,580.00 | ₱2,355.00 |
| ₱15,750.00 – ₱16,249.99 | ₱16,000.00 | ₱800.00 | ₱1,630.00 | ₱2,430.00 |
| ₱16,250.00 – ₱16,749.99 | ₱16,500.00 | ₱825.00 | ₱1,680.00 | ₱2,505.00 |
| ₱16,750.00 – ₱17,249.99 | ₱17,000.00 | ₱850.00 | ₱1,730.00 | ₱2,580.00 |
| ₱17,250.00 – ₱17,749.99 | ₱17,500.00 | ₱875.00 | ₱1,780.00 | ₱2,655.00 |
| ₱17,750.00 – ₱18,249.99 | ₱18,000.00 | ₱900.00 | ₱1,830.00 | ₱2,730.00 |
| ₱18,250.00 – ₱18,749.99 | ₱18,500.00 | ₱925.00 | ₱1,880.00 | ₱2,805.00 |
| ₱18,750.00 – ₱19,249.99 | ₱19,000.00 | ₱950.00 | ₱1,930.00 | ₱2,880.00 |
| ₱19,250.00 – ₱19,749.99 | ₱19,500.00 | ₱975.00 | ₱1,980.00 | ₱2,955.00 |
| ₱19,750.00 – ₱20,249.99 | ₱20,000.00 | ₱1,000.00 | ₱2,030.00 | ₱3,030.00 |
| ₱20,250.00 – ₱20,749.99 | ₱20,500.00 | ₱1,025.00 | ₱2,080.00 | ₱3,105.00 |
| ₱20,750.00 – ₱21,249.99 | ₱21,000.00 | ₱1,050.00 | ₱2,130.00 | ₱3,180.00 |
| ₱21,250.00 – ₱21,749.99 | ₱21,500.00 | ₱1,075.00 | ₱2,180.00 | ₱3,255.00 |
| ₱21,750.00 – ₱22,249.99 | ₱22,000.00 | ₱1,100.00 | ₱2,230.00 | ₱3,330.00 |
| ₱22,250.00 – ₱22,749.99 | ₱22,500.00 | ₱1,125.00 | ₱2,280.00 | ₱3,405.00 |
| ₱22,750.00 – ₱23,249.99 | ₱23,000.00 | ₱1,150.00 | ₱2,330.00 | ₱3,480.00 |
| ₱23,250.00 – ₱23,749.99 | ₱23,500.00 | ₱1,175.00 | ₱2,380.00 | ₱3,555.00 |
| ₱23,750.00 – ₱24,249.99 | ₱24,000.00 | ₱1,200.00 | ₱2,430.00 | ₱3,630.00 |
| ₱24,250.00 – ₱24,749.99 | ₱24,500.00 | ₱1,225.00 | ₱2,480.00 | ₱3,705.00 |
| ₱24,750.00 – ₱25,249.99 | ₱25,000.00 | ₱1,250.00 | ₱2,530.00 | ₱3,780.00 |
| ₱25,250.00 – ₱25,749.99 | ₱25,500.00 | ₱1,275.00 | ₱2,580.00 | ₱3,855.00 |
| ₱25,750.00 – ₱26,249.99 | ₱26,000.00 | ₱1,300.00 | ₱2,630.00 | ₱3,930.00 |
| ₱26,250.00 – ₱26,749.99 | ₱26,500.00 | ₱1,325.00 | ₱2,680.00 | ₱4,005.00 |
| ₱26,750.00 – ₱27,249.99 | ₱27,000.00 | ₱1,350.00 | ₱2,730.00 | ₱4,080.00 |
| ₱27,250.00 – ₱27,749.99 | ₱27,500.00 | ₱1,375.00 | ₱2,780.00 | ₱4,155.00 |
| ₱27,750.00 – ₱28,249.99 | ₱28,000.00 | ₱1,400.00 | ₱2,830.00 | ₱4,230.00 |
| ₱28,250.00 – ₱28,749.99 | ₱28,500.00 | ₱1,425.00 | ₱2,880.00 | ₱4,305.00 |
| ₱28,750.00 – ₱29,249.99 | ₱29,000.00 | ₱1,450.00 | ₱2,930.00 | ₱4,380.00 |
| ₱29,250.00 – ₱29,749.99 | ₱29,500.00 | ₱1,475.00 | ₱2,980.00 | ₱4,455.00 |
| ₱29,750.00 – ₱30,249.99 | ₱30,000.00 | ₱1,500.00 | ₱3,030.00 | ₱4,530.00 |
| ₱30,250.00 – ₱30,749.99 | ₱30,500.00 | ₱1,525.00 | ₱3,080.00 | ₱4,605.00 |
| ₱30,750.00 – ₱31,249.99 | ₱31,000.00 | ₱1,550.00 | ₱3,130.00 | ₱4,680.00 |
| ₱31,250.00 – ₱31,749.99 | ₱31,500.00 | ₱1,575.00 | ₱3,180.00 | ₱4,755.00 |
| ₱31,750.00 – ₱32,249.99 | ₱32,000.00 | ₱1,600.00 | ₱3,230.00 | ₱4,830.00 |
| ₱32,250.00 – ₱32,749.99 | ₱32,500.00 | ₱1,625.00 | ₱3,280.00 | ₱4,905.00 |
| ₱32,750.00 – ₱33,249.99 | ₱33,000.00 | ₱1,650.00 | ₱3,330.00 | ₱4,980.00 |
| ₱33,250.00 – ₱33,749.99 | ₱33,500.00 | ₱1,675.00 | ₱3,380.00 | ₱5,055.00 |
| ₱33,750.00 – ₱34,249.99 | ₱34,000.00 | ₱1,700.00 | ₱3,430.00 | ₱5,130.00 |
| ₱34,250.00 – ₱34,749.99 | ₱34,500.00 | ₱1,725.00 | ₱3,480.00 | ₱5,205.00 |
| ₱34,750.00 & over | ₱35,000.00 | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 |
Based on the SSS contribution schedule effective January 2025. Always verify the latest official SSS schedule if you need the exact contribution basis for payroll or remittance.
How to Read the Employee and Employer Shares
For employed members, the SSS table separates the employee share and employer share. The employee portion is what usually appears as the payroll deduction, while the employer contributes its own share on top of that.
Employee Share
Your Payslip Deduction
Deducted from your salary
Employer Share
Paid by Your Employer
On top of your salary
Total Contribution
Both Combined
Remitted to SSS
What Is Monthly Salary Credit?
Monthly Salary Credit, or MSC, is the salary band SSS uses to determine contribution amounts and some benefit computations. The official SSS site explains that monthly contributions are based on member compensation and that MSC is the compensation base used in contribution and benefit calculations.
This is why contributions move by bracket instead of changing by very small peso amounts every time salary changes.
How Member Type Affects the Table
Different member classifications may not use the same contribution breakdown. Employees typically have both employer and employee shares. Voluntary, self-employed, OFW, and non-working spouse views should be understood separately.
Employee
Employee and employer shares are both relevant. The employer deducts the employee share from the salary and remits the total to SSS.
Self-Employed
Contribution depends on declared monthly earnings and the self-employed schedule. The member pays the full contribution amount.
Voluntary
Contribution follows the voluntary-member schedule. The member pays the full contribution based on their chosen MSC bracket.
Non-Working Spouse
Contribution follows the applicable spouse-based rule shown by SSS. Paid in full by the member.
OFW
Contribution follows the OFW schedule shown in the official table set. The member pays the full contribution.
Sample SSS Payroll Cuts
These examples help show how the SSS contribution may look in a payroll context for employed members.
Salary Near the Minimum MSC
- Monthly Salary
- ₱5,000.00
- MSC Used
- ₱5,000.00
- Employee Share
- ₱250.00
- Employer Share
- ₱462.50
Near the lowest MSC bracket. Employee share is relatively small.
Salary in the Middle Range
- Monthly Salary
- ₱15,000.00
- MSC Used
- ₱15,000.00
- Employee Share
- ₱750.00
- Employer Share
- ₱1,387.50
Mid-range bracket. Both employee and employer shares increase proportionally.
Salary Near or Above the Maximum MSC
- Monthly Salary
- ₱35,000.00
- MSC Used
- ₱30,000.00
- Employee Share
- ₱1,500.00
- Employer Share
- ₱2,775.00
At or above the maximum MSC. Contribution does not increase further beyond the ceiling.
Why Your Actual SSS Contribution May Differ
Actual contributions may differ from this reference table for several reasons. That is why this page should always show the effective period of the table prominently.
- the member type may be different from what the user assumes
- payroll may use more detailed classification logic
- SSS may later publish a new contribution schedule
- the Employees’ Compensation (EC) component may apply separately
- rounding or timing differences may affect the exact amount
Current Schedule Used on This Page
As of the latest official SSS publication currently available, the contribution table is Effective January 2025. SSS also states that the contribution rate increased to 15%, with the minimum MSC at ₱5,000 and the maximum MSC at ₱35,000 starting January 2025.
Effective Period
January 2025
Contribution Rate
15%
Minimum MSC
₱5,000
Maximum MSC
₱35,000
Want a Faster Estimate?
If you already know your salary and member type, use the SSS Contribution Calculator to get a quicker estimate without scanning the full table.
Frequently Asked Questions
Related payroll tools and guides
Source & Freshness
Source
Social Security System (SSS) — Schedule of Contributions
Updated
March 17, 2026
Review cycle
Every 90 days
This page is not affiliated with any Philippine government agency. Information is based on publicly available official sources and may change. Always verify details with the relevant government office.