SSS Contribution Guide
SSS Contribution Rates 2021-2026: Current Rate, Employee Share and MSC Table
Check the current SSS contribution rate, compare rates by year, understand employee and employer shares, and open the correct contribution table.
Current 2025-2026 rate: 15% of the applicable MSC
Quick answer
What is the current SSS contribution rate?
For 2025 and 2026, the SSS contribution rate is 15% of the applicable Monthly Salary Credit (MSC). For employed members, the usual split is 5% employee share and 10% employer share, with EC shouldered by the employer where applicable.
Kung employee ka, employee share lang usually ang nakikita sa payslip. May employer share pa na hiwalay na binabayaran ng employer.
Which contribution page should you use?
Choose the page that matches what you are trying to check.
SSS contribution rates by year
Use the rate that matches the covered month. Do not use the 2026 rate to check an older contribution record.
| Year | Total rate | Employee | Employer | Table |
|---|---|---|---|---|
| 2026 | 15% | 5% | 10% | Open |
| 2025 | 15% | 5% | 10% | Open |
| 2024 | 14% | 4.5% | 9.5% | Open |
| 2023 | 14% | 4.5% | 9.5% | Open |
| 2022 | 13% | 4.5% | 8.5% | Open |
| 2021 | 13% | 4.5% | 8.5% | Open |
Kung old contribution record ang chine-check mo, gamitin ang year ng covered month. Halimbawa, kung 2023 ang hulog, 2023 table ang gamitin.
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.
If your payslip SSS deduction looks lower than the full table amount, it may simply be showing your employee share.
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 and self-employed
Use your chosen or applicable MSC and the correct year table. The amount is not the same as an employee payslip deduction.
OFW and non-working spouse
Use the table and contribution rules for your member type and covered month.
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
Using a simple 2025/2026 rate estimate, an 18,000 salary at 15% gives about 2,700 total contribution. For an employed member, the simple split is about 900 employee share and 1,800 employer share.
This is a simplified rate-based example. For exact bracket, EC and member-type handling, use the 2026 contribution calculator.
What is the highest SSS voluntary contribution?
The highest voluntary contribution depends on the maximum MSC for the covered year. For 2025 and 2026, the maximum MSC is 35,000. A simple 15% rate estimate gives 5,250 before checking the exact table and program details.
The amount still needs to match the current contribution table, MSC limit and your member type.
Monthly Salary Credit (MSC) and why it matters
The Monthly Salary Credit or MSC is the value SSS uses in many contribution and benefit computations. Your salary is matched to an MSC bracket under the contribution table for the covered year.
MSC can affect benefits and loans, but the final result still depends on posted contributions, covered months and the rules of the specific benefit or loan.
Calculate MSC and ContributionSSS contribution calculators by year
Choose the exact covered year you want to check.
How contributions affect benefits and loans
After checking your contribution rate and MSC, use the tool that matches what you want to know next.
For the full explanation, read how SSS contributions affect benefits and loans.
Common SSS contribution mistakes
- Using the wrong year: a 2026 contribution should not be checked using a 2024 table.
- 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
Check your exact contribution
Use the calculator for your salary, MSC or contribution amount, or open the current 2026 table.