SSS Contribution Table 2026
Rates per SSS Circulars 2024-006 through 2024-010 (the revised schedule in force from January 2025 and carried into 2026), cross-checked against the published contribution table.
Standards: General information from published SSS circulars — not advice, and not authoritative for benefit-claim amounts (pensions, sickness, disability), which depend on your posted contribution history. Your My.SSS record and any SSS assessment always win over figures here. Last updated: .
The one formula behind all 61 rows
Since January 2025 the total contribution is 15% of your monthly salary credit (MSC), split 10% employer + 5% employee. The MSC is not your actual salary — it's a banded value. Compensation falls into one of 61 bands (each ₱500 wide) running from an MSC of ₱5,000 at the low end up to the ₱20,000 cap. Find your band, apply the split:
- Salary ₱10,250–₱10,749.99 → MSC ₱10,000 → ER pays ₱1,000, EE pays ₱500, total ₱1,500.
- Salary ₱19,750–₱20,249.99 → MSC ₱20,000 → ER ₱2,000 + EE ₱1,000 = ₱3,000. That is also the maximum regular contribution.
Above the cap: WISP / MPF
Earning more than ₱20,000/month doesn't raise the regular share — it caps. Instead, the excess feeds WISP (the Workers' Investment and Savings Program, SSS's mandatory provident fund) at EE 5% + ER 10% of the excess above ₱20,000, computed on banded excess amounts. Example: salary ₱25,000 → excess ₱5,000 → MPF EE ₱250 + ER ₱500 on top of the capped ₱3,000. Your total SSS-side deduction becomes ₱1,250 as an employee.
EC contributions (employer-only)
The Employees' Compensation program adds ₱30/month employer-only for MSCs above ₱14,500 (₱10 below that). It never touches your take-home.
Quick reference bands
| Your salary falls in | MSC | You pay (EE) | Employer pays |
|---|---|---|---|
| ₱5,250–₱5,749.99 | ₱5,500 | ₱275 | ₱560 |
| ₱10,250–₱10,749.99 | ₱10,000 | ₱500 | ₱1,010 |
| ₱15,250–₱15,749.99 | ₱15,500 | ₱775 | ₱1,580 |
| ₱19,750–₱20,249.99 | ₱20,000 | ₱1,000 | ₱2,030 |
| ₱25,000 (example) | ₱20,000 + MPF | ₱1,250 | ₱2,530 |
(Employer column includes EC. The full 61-row bracket list lives on our data page; the net take-home calculator applies these bands plus Pag-IBIG, PhilHealth and withholding automatically. Earn below the first band? The schedule's lowest band still applies — check the official table linked on the data page for sub-₱5,250 compensation rows.)
What SSS contributions buy you
Sickness, maternity, unemployment, retirement and funeral benefits all key off your posted MSC history — which is exactly why under-declaration by employers hurts you twice: less take-home now isn't even the issue, it's the smaller benefit base later. You can verify postings on My.SSS.
Scope fence
This guide covers contribution amounts only. Benefit computations (pension formulas, sickness daily allowances, partial disability percentages) depend on credited years and claim specifics we don't model — confirm those directly with SSS. Self-employed, voluntary, OFW and kasambahay members follow different MSC selection rules.
Update log
2026-08-22 — Published against Circulars 2024-006..010 (15% rate). Next scheduled check: January 2027, when any new tranche would be announced.