Employer and Kasambahay Contribution Breakdown 2026 (Updated Table)
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' Employer and Kasambahay Contribution Breakdown 2026 (Updated Table)
The Social Security System (SSS) continues to strengthen financial protection for all workers in 2026 " from private employees and freelancers to domestic workers known as kasambahays. For many household employers and kasambahays in the Philippines, understanding the SSS contribution breakdown is essential, especially when applying for SSS Maternity Benefits.
This guide provides the complete contribution tables for 2026, including how much is paid by the employer and the kasambahay, and how these payments ensure eligibility for SSS Maternity Benefits.
If this is your first time learning about SSS or youTMre preparing to apply for maternity benefits, this article will walk you through every important detail in simple terms.
Whether youTMre a household helper, self-employed, or voluntary member, youTMre entitled to receive this benefit as long as youTMve paid at least 3 contributions within the 12 months before your semester of childbirth.
ItTMs not just a government policy " itTMs a safety net for mothers who temporarily lose income during pregnancy and recovery.
Every SSS member contributes a percentage of their income every month. This contribution is matched (either partly or fully) by their employer.
The total contribution is made up of the following components:
Component
Description
Regular SS (Social Security)
Covers benefits like maternity, sickness, disability, and retirement
MPF (Mandatory Provident Fund)
Optional additional fund for future savings, excluded from maternity computation
EC (Employee Compensation)
Paid by employer only; covers work-related injuries or death
For household employees (kasambahays), the employer is responsible for remitting the contribution to SSS every month.
'(c) Employer and Kasambahay Responsibilities
Under the Kasambahay Law (RA 10361), household employers are required to:
Register themselves and their kasambahay with SSS.
Remit contributions monthly or quarterly.
Pay the full contribution if the kasambahay earns below '5,000 per month.
Share contributions if the kasambahay earns '5,000 and above.
... employee shareⓘ to SSS. This?" title="Non-remittance of contributions occurs when an employer deducts the employee's share of SSS contributions but fails to remit the combined employer and employee share to SSS. This?">Failure to remitⓘ contributions can result in penaltiesⓘ or loss of benefits for the employee.
This table shows the updated 2026 SSS contribution rates for kasambahays.
If your household helper earns below '5,000, the employer pays everything. If salary is '5,000 and above, the contribution is shared between employer and kasambahay.
... Always check your records through your My.SSS online account.
Summary: Key Takeaways
Type
Who Pays
Special Rule
Kasambahay ('5,000 below)
Employer only
Employer pays full amount
Kasambahay ('5,000 and above)
Shared
2/3 Employer, 1/3 Kasambahay
Business Employee
Shared
2/3 Employer, 1/3 Employee
Self-Employed / Voluntary / OFW
Member only
Pays full amount directly
Maternity Computation Limit
'20,000 MSC
MPF excluded
'- Final Thoughts
The SSS Maternity Benefit is one of the most valuable protections for Filipino mothers " whether employed, self-employed, or working as a household helper.
By knowing how employers and kasambahays share contributions, you can avoid missed payments, protect your rights, and ensure that youTMll receive the benefit you deserve when the time comes.
Check your status now through the SSS Maternity Benefits Calculator " because your contributions today build your financial security tomorrow.
Hospital delivery in the Philippines can easily cost ₱60,000 - ₱200,000 depending on the hospital and type of delivery.
Many parents use a credit card to manage these expenses while waiting for their SSS maternity benefits.
