SSS Contribution Table 2026: How Much to Pay
How much SSS to pay in 2026: rates jumped to 15% with MSC capped at ₱35,000. Side-by-side employee, OFW and self-employed tables, plus the easiest way to pay.
SSS contributions went up to 15% of your Monthly Salary Credit (MSC) in January 2026. Employees pay 5%, employers cover the other 10% plus the Mandatory Provident Fund (MPF) on top. Minimum MSC is now ₱5,000 (was ₱4,000) and the cap is ₱35,000 (was ₱30,000) — bigger pension contributions today, slightly bigger paychecks deducted later.
SSS works in fixed brackets, not on your exact gross. Earn ₱20,300 a month? You fall in the ₱20,250–₱20,749 band, MSC ₱20,500, total contribution ₱3,150. Anything off the table by even ₱1 bumps you into the next bracket. Quickest way to check is the Budolista SSS calculator — type your gross and it shows your share, your employer's share, and the total.
Employee contribution table
MPF is included in the employer share. Effective January 2026.
| Salary range (₱) | MSC (₱) | Your 5% | Employer 10% + MPF | Total |
|---|---|---|---|---|
| Up to 4,999.99 | 5,000 | 250 | 550 | 800 |
| 15,250 – 15,749 | 15,500 | 775 | 1,580 | 2,355 |
| 20,250 – 20,749 | 20,500 | 1,025 | 2,125 | 3,150 |
| 25,250 – 25,749 | 25,500 | 1,275 | 2,580 | 3,855 |
| 30,250 – 30,749 | 30,500 | 1,525 | 3,080 | 4,605 |
| 35,000 and above | 35,000 | 1,750 | 3,500 | 5,250 |
At the cap your share never goes above ₱1,750. Most call-centre and retail salaries land in the ₱15K–25K bracket where the employee pays roughly ₱775–₱1,275 a month and the employer covers double that.
Self-employed and voluntary members
No employer means you carry the full 15%. You pick your MSC inside My.SSS, generate a payment reference number, and pay through GCash, Maya, or any partner bank. Pick a higher MSC if you can afford to — the pension formula rewards it later.
| MSC (₱) | Total monthly (15%) |
|---|---|
| 5,000 | 750 |
| 10,000 | 1,500 |
| 15,000 | 2,250 |
| 20,000 | 3,000 |
| 25,000 | 3,750 |
| 30,000 | 4,500 |
| 35,000 | 5,250 |
OFW members: ₱8,000 minimum MSC
Overseas workers can't go below ₱8,000 MSC, which means a floor of ₱1,200 per month. Most OFWs we've spoken to set it higher to bank serious pension credits while overseas income is good.
| MSC (₱) | Total monthly (15%) |
|---|---|
| 8,000 | 1,200 |
| 15,000 | 2,250 |
| 20,000 | 3,000 |
| 25,000 | 3,750 |
| 30,000 | 4,500 |
| 35,000 | 5,250 |
How to pay without queuing
- **My.SSS app or website** — generate a payment reference number, copy it, pay via GCash, Maya, or your bank's e-banking app. Zero fees, takes a minute.
- **Bayad Center / 7-Eleven** — bring the reference number, pay cash, keep the receipt.
- **Employer payroll** — already deducted before you see your pay. Check the SSS line on your payslip every month so you can spot wrong brackets early.
Missed deadlines trigger a 1–5% penalty per month on the unpaid amount, so a ₱3,000 contribution skipped for half a year can balloon by another ₱500–₱900. Set a recurring reminder.
Common mistakes to dodge
- Using last year's 14% rate. Penalties are calculated on the new 15% baseline, even if you paid the old rate by accident.
- Forgetting the MPF on top of the employer share — your stub should show 10% + MPF, not a flat 10%.
- OFWs paying below ₱8,000 MSC. The system silently rejects the payment and you don't get the contribution credit.
- Picking the wrong bracket because you eyeballed instead of cross-checking. The SSS calculator settles it in seconds.
Why the rate keeps going up
RA 11199 (the Social Security Act of 2018) baked in scheduled rate increases through 2025 to keep the SSS fund solvent past 2053. The 2026 step is the last one in that schedule. Higher contributions now mean a bigger pension formula multiplier later — a worker on ₱20,000 MSC for 25 years can expect roughly ₱12,000+/month in retirement, vs. ~₱9,000 at the old rates.
If you're unsure which bracket you're in this month, run the numbers in the calculator — it shows your exact share, your employer's, and the running annual total.
