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.
SSS contribution table reference
Select your member type to see the contribution split that applies to you. For employed and salaried members, the contribution is split between the employee and the employer. For self-employed, voluntary, OFW, and non-working spouse members, the member pays the full amount.
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
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 table stipulates that monthly contributions are based on member compensation, and that the 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 members should be understood separately.
Employee and employer shares are both relevant. The employer deducts the employee share from the salary and remits the total to SSS.
Contribution depends on declared monthly earnings and the self-employed schedule. The member pays the full contribution amount.
Contribution follows the voluntary-member schedule. The member pays the full contribution based on their chosen MSC bracket.
Contribution follows the applicable spouse-based rule shown by SSS. Paid in full by the member.
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.
Why your actual SSS contribution may differ
- The member type may be different from what the user assumes
- Payroll may use newer data and 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
Want a faster estimate?
If you already know your salary and member type, use the SSS Contribution Calculator to get a quick estimate without scanning the full table.
Use the SSS contribution calculatorFrequently Asked Questions
Related payroll tools and guides
Source & freshness
Source
Social Security System (SSS) — Schedule of Contributions
Updated
May 1, 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.