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The SSS contribution table 2026 is the same one SSS put in place in January 2025: you pay 15% of your monthly salary credit (MSC), and if you are employed, your employer covers 10% and you cover 5%. The MSC runs from ₱5,000 to ₱35,000, so the regular monthly contribution is between ₱750 and ₱5,250, plus a small employer-paid fee for work-injury coverage.
If you pay on your own as a self-employed, voluntary or OFW member, you pay the whole 15%. Below is what that comes to at common salary levels, what the “MySSS Pension Booster” part of your payment does, and how and when to pay.
Did the SSS contribution rate change in 2026?
No. The 15% rate is the last scheduled increase under the Social Security Act of 2018 (Republic Act No. 11199). That law raised contributions one percentage point every two years, from 12% in 2019 until it reached 15% in 2025, and it sets no further increase after that. SSS’s own contribution table page still says “Effective January 2025.”
We also checked the SSS circulars page. Every circular issued so far in 2026 covers something else, such as loans, disbursement accounts and pension reform. The latest contribution schedules are still Circulars 2024-006 to 2024-010, dated December 19, 2024.
Last checked: October 29, 2026.
How much is the SSS contribution for employees in 2026?
SSS puts your monthly pay into a ₱500-wide bracket, and each bracket has a salary credit. Your contribution is 15% of that credit. Your employer also pays the Employees’ Compensation (EC) fee, which covers work-related injury or sickness: ₱10 a month if your MSC is ₱14,500 or lower, and ₱30 if it is ₱15,000 or higher. None of the EC fee comes out of your pay.
| Monthly pay | MSC used | You pay (5%) | Employer pays (10% + EC) | Total remitted |
|---|---|---|---|---|
| ₱5,000 | ₱5,000 | ₱250 | ₱510 | ₱760 |
| ₱10,000 | ₱10,000 | ₱500 | ₱1,010 | ₱1,510 |
| ₱15,000 | ₱15,000 | ₱750 | ₱1,530 | ₱2,280 |
| ₱20,000 | ₱20,000 | ₱1,000 | ₱2,030 | ₱3,030 |
| ₱25,000 | ₱25,000 | ₱1,250 | ₱2,530 | ₱3,780 |
| ₱34,750 and up | ₱35,000 (maximum) | ₱1,750 | ₱3,530 | ₱5,280 |
Last checked: October 29, 2026, against SSS Circular 2024-006 and sss.gov.ph/pay-contribution/.
Two things to keep in mind. First, the bracket matters more than the exact figure. Anyone earning below ₱5,250 is in the lowest bracket, and anyone earning ₱34,750 or more pays the maximum. Second, a ₱20,000 earner pays ₱1,000 a month, which is the most common question we get. At ₱35,000 and above, your share stops at ₱1,750.
New to SSS? Get your number and online account first with our guide to getting an SSS number and My.SSS account.
How much do self-employed and voluntary members pay?
Self-employed and voluntary members pay the full 15% with no employer to share it. The difference between them is the EC fee. Self-employed members have been covered by the Employees’ Compensation Program since September 2020, so their table includes EC. Voluntary members, and non-working spouses (NWS), do not pay EC.
| Monthly earnings / chosen MSC | Self-employed (15% + EC) | Voluntary or NWS (15%) |
|---|---|---|
| ₱5,000 | ₱760 | ₱750 |
| ₱10,000 | ₱1,510 | ₱1,500 |
| ₱15,000 | ₱2,280 | ₱2,250 |
| ₱20,000 | ₱3,030 | ₱3,000 |
| ₱25,000 | ₱3,780 | ₱3,750 |
| ₱35,000 (maximum) | ₱5,280 | ₱5,250 |
Last checked: October 29, 2026, against SSS Circulars 2024-008 (self-employed) and 2024-009 (voluntary/NWS).
SSS says first-time voluntary members may choose any MSC in the table, and a non-working spouse’s MSC is 50% of the working spouse’s income. Whatever you pick, the payment is 15% of it.
How much do OFWs pay to SSS in 2026?
Land-based OFWs also pay the full 15%, but their salary credit starts at ₱8,000 instead of ₱5,000. That makes the lowest OFW contribution ₱1,200 a month. OFW contributions do not include EC.
| Monthly earnings | MSC used | OFW pays (15%) |
|---|---|---|
| Below ₱8,250 | ₱8,000 (minimum) | ₱1,200 |
| ₱10,000 | ₱10,000 | ₱1,500 |
| ₱15,000 | ₱15,000 | ₱2,250 |
| ₱20,000 | ₱20,000 | ₱3,000 |
| ₱25,000 | ₱25,000 | ₱3,750 |
| ₱34,750 and up | ₱35,000 (maximum) | ₱5,250 |
Last checked: October 29, 2026, against SSS Circular 2024-010 (land-based OFWs).
What is the MySSS Pension Booster part of my contribution?
SSS splits your salary credit into two layers. The first ₱20,000 is the regular Social Security layer. It funds your sickness, maternity, disability, retirement, death and unemployment benefits, and those benefits are computed on an MSC of no more than ₱20,000.
Anything above ₱20,000, up to ₱35,000, goes to the Mandatory Provident Fund, which SSS now calls the MySSS Pension Booster. It is an individual savings account in your name. When you retire, become permanently and totally disabled, or die, you or your beneficiaries get the account value: what was paid in, plus net investment income.
In peso terms, an employee earning ₱25,000 sends ₱1,250 to SSS each month. ₱1,000 of that goes to regular SS and ₱250 to the Pension Booster, and the employer adds its own share to both. Employers and employees split the Booster contribution the same 10-5 way. Self-employed, voluntary and OFW members pay all of it themselves.
Last checked: October 29, 2026.
How do I pay my SSS contribution online?
Every payment needs a Payment Reference Number (PRN). Employers handle this for employees. If you pay for yourself:
- Log in to My.SSS on the SSS website or the SSS Mobile App.
- Generate a PRN for the month or quarter you are paying. You can also get one by emailing usssaptayo@sss.gov.ph, calling the SSS hotline 1455, or asking at a collecting partner.
- Pay using the PRN. Choose “SSS” as the biller and enter the PRN as the reference number. You can pay through BancNet e-Gov, an accredited bank’s or collecting partner’s website or app, the SSS Mobile App, or over the counter at an accredited partner.
- Keep the payment confirmation, and later confirm the payment shows in your contribution record in My.SSS.
SSS only accepts payments through accredited partners. The current list, which is valid until December 31, 2026, is in SSS Circular 2025-010 on accredited collecting partners. It names each bank, payment center and app, and the channel each one covers. Check it before you pay through a new app.
While you are setting aside money for government contributions, compare this with our tables for PhilHealth contributions in 2026 and Pag-IBIG contributions in 2026.
When is the deadline to pay SSS contributions?
- Employers: the last day of the month after the month being paid. October 2026 contributions are due November 30, 2026.
- Self-employed, voluntary, non-working spouse and household employers: the last day of the month after the month or quarter being paid.
- Land-based OFWs: January to September contributions by December 31 of the same year. October to December contributions by January 31 of the following year.
If a deadline falls on a weekend or holiday, you can pay on the next working day. You can also pay in advance.
Employers juggling November and December payroll can line up these remittances with the year-end bonus; our 13th month pay guide has the computation and the December 24 deadline. More plain-language money guides are on our explainers hub.
Last checked: October 29, 2026.
Frequently asked questions
Is the SSS contribution in 2026 higher than in 2025?
No. The rate (15%) and the MSC range (₱5,000 to ₱35,000) are the same as in 2025. Your contribution goes up only if your pay moves into a higher bracket.
What is the minimum SSS contribution for voluntary members in 2026?
₱750 a month, which is 15% of the lowest MSC of ₱5,000. For land-based OFWs, the minimum is ₱1,200 because their MSC starts at ₱8,000.
Can I pay for months I missed?
Self-employed, voluntary and non-working spouse members cannot pay past the deadline. Missed months stay as gaps in your record, so make the next payment on time instead. Employers who pay late are charged penalties.
Does a ₱20,000 earner pay into the MySSS Pension Booster?
No. The Booster only starts above an MSC of ₱20,000, so a ₱20,000 earner’s whole contribution goes to regular SS. At ₱20,250 and above, part of the payment starts going to the Booster.
Sources
- SSS, “SSS Contribution Table” (Effective January 2025): https://www.sss.gov.ph/sss-contribution-table/ (checked Oct 29, 2026)
- SSS, “Pay Contribution”: rates, MSC, EC, MySSS Pension Booster, PRN, deadlines: https://www.sss.gov.ph/pay-contribution/ (checked Oct 29, 2026)
- SSS, Circulars list (no 2026 contribution schedule): https://www.sss.gov.ph/sss-circulars/ (checked Oct 29, 2026)
- SSS Circular No. 2024-006, schedule for employers and employees (Dec 19, 2024): https://www.sss.gov.ph/wp-content/uploads/2024/12/CI-2024-006-Publication.pdf (checked Oct 29, 2026)
- SSS Circular No. 2024-008, schedule for self-employed members (Dec 19, 2024): https://www.sss.gov.ph/wp-content/uploads/2024/12/CI-2024-008-Publication.pdf (checked Oct 29, 2026)
- SSS Circular No. 2024-009, schedule for voluntary members and non-working spouses (Dec 19, 2024): https://www.sss.gov.ph/wp-content/uploads/2024/12/CI-2024-009-Publication.pdf (checked Oct 29, 2026)
- SSS Circular No. 2024-010, schedule for land-based OFWs (Dec 19, 2024): https://www.sss.gov.ph/wp-content/uploads/2024/12/CI-2024-010-Publication.pdf (checked Oct 29, 2026)
- SSS Circular No. 2025-010, SSS-accredited collecting partners (Oct 2025): https://www.sss.gov.ph/wp-content/uploads/2025/10/CI2025-010-External.pdf (checked Oct 29, 2026)
- Republic Act No. 11199, Social Security Act of 2018 (Feb 7, 2019): https://lawphil.net/statutes/repacts/ra2019/ra_11199_2019.html (checked Oct 29, 2026)
Last checked: October 29, 2026.
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