SSS Contribution Guide
SSS Contribution Rates 2026: Current 15% Rate, MSC & Official Table
Check the current SSS contribution rate, compare rates by year, understand employee and employer shares, and open the correct contribution table.
2026 uses the latest official SSS schedule effective January 2025
Quick answer
What is the current SSS contribution rate?
The current SSS contribution rate in 2026 is 15% of the applicable Monthly Salary Credit (MSC). For ordinary employed members, the SS contribution is generally split into 5% employee share and 10% employer share. Employees' Compensation (EC) is separate and is shouldered by the employer.
Kung employee ka, employee share lang usually ang nakikita sa payslip. May employer share pa na hiwalay na binabayaran ng employer.
As of September 15, 2026, SSS has not issued a separate 2026 contribution schedule. The latest official schedules are the tables effective January 2025, and those remain current in 2026.
Which contribution page should you use?
Choose the page that matches what you are trying to check.
SSS contribution rates by year
For 2026, use the same official SSS contribution schedule that became effective in January 2025. No separate 2026 contribution schedule has been published by SSS as of September 15, 2026.
| Covered year | Total SS rate | Employee | Employer | Schedule to use |
|---|---|---|---|---|
| 2026 | 15% | 5% | 10% | Latest schedule effective Jan 2025 |
| 2025 | 15% | 5% | 10% | 2025 table |
| 2024 | 14% | 4.5% | 9.5% | 2024 table |
| 2023 | 14% | 4.5% | 9.5% | 2023 table |
| 2022 | 13% | 4.5% | 8.5% | 2022 table |
| 2021 | 13% | 4.5% | 8.5% | 2021 table |
Kung 2026 contribution ang chine-check mo, gamitin ang current schedule effective January 2025. Huwag humanap ng hiwalay na “2026 table” kung wala namang bagong schedule na inilabas ang SSS.
Employee share vs employer share vs total contribution
Many employees only see the employee share on the payslip. That does not mean it is the full monthly SSS contribution.
Employee share
Usually deducted from salary and shown on the payslip.
Employer share
Paid separately by the employer and not deducted from salary.
Total contribution
The combined posting used when checking the full contribution record.
Two details that often cause confusion
- EC is extra: the 15% SS rate does not include the employer-paid EC contribution. EC is generally PHP 10 for MSC up to PHP 14,500 and PHP 30 for MSC PHP 15,000 and above.
- MSC above PHP 20,000: the contribution portion for MSC above PHP 20,000 up to PHP 35,000 goes to the Mandatory Pension Booster / MPF account.
Voluntary, self-employed, OFW and non-working spouse contributions
These member types should not use only the employee-share percentage. They generally pay the member-paid contribution based on the applicable MSC and contribution table for the covered year.
Voluntary Member
Pays the full mandatory member contribution based on the chosen/applicable MSC. No employer share is added.
Self-Employed
Pays the full SS/MPF contribution and is also covered by EC; the applicable EC amount is added to the SE contribution.
Land-Based OFW
Current minimum MSC is PHP 8,000. The member shoulders the applicable contribution under the OFW schedule.
Non-Working Spouse
Initial MSC is generally based on 50% of the working spouse's declared monthly income, using the immediately higher MSC when needed.
Kung voluntary ka, hindi 5% employee share lang ang babayaran mo. Usually ikaw ang nagbabayad ng full member-paid contribution based sa applicable MSC.
How to calculate your monthly SSS contribution
Use the correct year and member type before matching your salary or MSC.
- Choose the correct covered year.
- Choose the correct member type.
- Find the applicable salary bracket or MSC.
- Identify whether you need employee share, employer share, total contribution, or full member-paid amount.
- Use the calculator to match the exact table bracket.
Example: SSS contribution for an 18,000 salary
At an MSC of PHP 18,000, the 15% SS contribution is PHP 2,700: PHP 900 employee share and PHP 1,800 employer SS share. Because MSC PHP 18,000 is also subject to PHP 30 EC, the employer actually remits PHP 1,830 on the employer side, making the overall amount remitted PHP 2,730.
This example assumes an exact PHP 18,000 MSC under the current schedule. For salary-bracket matching and other member types, use the current contribution calculator.
What is the highest SSS voluntary contribution?
Under the current mandatory contribution schedule, the maximum total MSC is PHP 35,000. A Voluntary Member paying at that maximum MSC contributes PHP 5,250.
But this does not mean Regular SSS benefits use a PHP 35,000 MSC. The Regular SS benefit-computation ceiling is currently PHP 20,000. The contribution on the MSC portion above PHP 20,000 up to PHP 35,000 is credited to Mandatory Pension Booster / MPF.
This is separate from the optional Voluntary Pension Booster, where members may add extra savings beyond the mandatory contribution.
Monthly Salary Credit (MSC) and why it matters
The Monthly Salary Credit (MSC) is the compensation base used for contributions and many SSS computations. Under the current schedule, the total MSC can reach PHP 35,000.
However, SSS states that the Regular SS benefit MSC is currently capped at PHP 20,000. Contributions corresponding to MSC above PHP 20,000 up to PHP 35,000 are credited to the member's Mandatory Pension Booster / MPF account.
This distinction matters when estimating maternity, sickness, disability, retirement and other Regular SS benefits, and when checking loan formulas that specifically use the Regular SS MSC.
Calculate MSC and ContributionCurrent and historical SSS contribution tables
For 2026 calculations, use the evergreen calculator with the current schedule effective January 2025. Historical pages remain useful when checking old posted contributions.
How contributions affect benefits and loans
After checking your contribution rate and MSC, use the tool that matches what you want to know next.
Contribution timing, posted MSCs, and the specific benefit or loan rules determine how your SSS contributions are used. Use the matching calculator or guide above for the next step.
Common SSS contribution mistakes
- Looking for a separate 2026 table: the latest official schedule is still the one effective January 2025.
- Using the wrong historical year: a 2023 contribution should not be checked using the current 2025-effective schedule.
- Comparing employee share to total contribution: employees usually see only the payslip deduction.
- Assuming salary and MSC are identical: salary is matched to an MSC bracket.
- Assuming higher contribution automatically fixes eligibility: timing and posted contributions still matter.
- Ignoring My.SSS posting: the official posted record still matters for claims and loans.
Frequently asked questions
Official SSS contribution references
Last rule review: September 15, 2026. If SSS releases a newer contribution schedule, this master page should be updated first.
Check your exact contribution
Use the calculator for your current 2026 contribution, or open the official SSS contribution-table hub.