How SSS contributions work in 2026
Under Republic Act 11199, the contribution rate reached its final scheduled level of15% of the Monthly Salary Credit in January 2025 and remains there in 2026. For employed members, the employer shoulders 10% and the employee 5%, plus a small employer-only EC (Employees' Compensation) premium.
Finding your MSC
Your salary is mapped to a Monthly Salary Credit in ₱500 steps between ₱5,000 and ₱35,000. Each bracket runs from x,250 to x,749.99 and maps to MSC x,500 — for example, a salary of ₱24,900 falls in the 24,750–25,249.99 bracket and maps to MSC ₱25,000.
Worked example — employed, ₱25,000/month
| Item | Amount |
|---|---|
| MSC | ₱25,000 |
| Employee share (5%) | ₱1,250.00 |
| Employer share (10%) | ₱2,500.00 |
| EC (employer, MSC ≥ 15,000) | ₱30.00 |
| Total remitted | ₱3,780.00 |
| of which to WISP/MPF (MSC above 20,000: ₱5,000 × 15%) | ₱750.00 |
Verified against SSS Circulars 2024-006 (employers), 2024-008 (self-employed), and 2024-009 (voluntary), and the official contribution table at sss.gov.ph.
Frequently Asked Questions
What is the SSS contribution rate in 2026?
The total contribution rate is 15% of the Monthly Salary Credit (MSC) — the final stage of the scheduled increases under RA 11199 (Social Security Act of 2018), in effect since January 2025. Employers pay 10% and employees pay 5%.
What are the minimum and maximum MSC?
The MSC ranges from ₱5,000 to ₱35,000 in ₱500 steps. Salaries below ₱5,250 map to MSC 5,000; salaries of ₱34,750 and above map to MSC 35,000. Your exact MSC is determined by which ₱500 bracket your monthly earnings fall into.
What is WISP / MPF and why is part of my contribution separate?
For members with MSC above ₱20,000, the contribution on the portion between ₱20,000 and ₱35,000 goes to the Mandatory Provident Fund (MPF/WISP) — an individual retirement savings account — while the regular SSS program covers the first ₱20,000 of MSC. The rate is the same 15%; it is only the destination of the money that differs.
What is the EC contribution?
The Employees' Compensation (EC) program is funded entirely by the employer: ₱10/month for MSC below ₱15,000 and ₱30/month for MSC of ₱15,000 and above. It is not deducted from your salary.
How much do self-employed and voluntary members pay?
Self-employed members pay the full 15% themselves plus the EC amount (SSS Circular 2024-008): from ₱760 to ₱5,280 per month. Voluntary and non-working spouse members pay 15% with no EC (Circular 2024-009): ₱750 to ₱5,250 per month.
Is the SSS contribution deducted before income tax?
Yes. Your SSS employee share (along with PhilHealth and Pag-IBIG employee contributions) is deducted from gross pay before BIR withholding tax is computed, reducing your taxable income.