Last verified: October 5, 2026
Independent guide. We are not affiliated with the Social Security System (SSS). Rates below are the current 2026 schedule under RA 11199 — always confirm on the official SSS contribution schedule before relying on them for payroll or payments.
Quick answer: In 2026, SSS contributions are 15% of your Monthly Salary Credit (MSC) — unchanged from 2025, the final rate under RA 11199. Employed members split it 5% employee / 10% employer (plus a small employer-paid EC amount). Self-employed, voluntary, and land-based OFW members pay the full 15% themselves. The MSC ranges from ₱5,000 to ₱35,000 (₱8,000 minimum for land-based OFWs).
How the Monthly Salary Credit (MSC) works
SSS does not take 15% of your exact salary. Your salary is matched to an MSC bracket in ₱500 steps, and the bracket determines your contribution. If your salary is ₱25,100, your MSC is ₱25,000 — not ₱25,100. This is why a small raise does not always change your contribution.
Each bracket covers a salary range of roughly ±₱250 around the MSC. Find your bracket in the tables below.
Employed members (private sector)
The 15% is split: 5% deducted from your salary, 10% paid by your employer, plus an Employees’ Compensation (EC) contribution paid entirely by the employer — ₱10 for MSC below ₱15,000, ₱30 for MSC of ₱15,000 and above.
| Monthly Salary Credit | Salary range | Employee (5%) | Employer (10%) | EC | Total |
|---|---|---|---|---|---|
| ₱5,000 | ₱4,750 – ₱5,249 | ₱250 | ₱500 | ₱10 | ₱760 |
| ₱8,000 | ₱7,750 – ₱8,249 | ₱400 | ₱800 | ₱10 | ₱1,210 |
| ₱10,000 | ₱9,750 – ₱10,249 | ₱500 | ₱1,000 | ₱10 | ₱1,510 |
| ₱15,000 | ₱14,750 – ₱15,249 | ₱750 | ₱1,500 | ₱30 | ₱2,280 |
| ₱20,000 | ₱19,750 – ₱20,249 | ₱1,000 | ₱2,000 | ₱30 | ₱3,030 |
| ₱25,000 | ₱24,750 – ₱25,249 | ₱1,250 | ₱2,500 | ₱30 | ₱3,780 |
| ₱30,000 | ₱29,750 – ₱30,249 | ₱1,500 | ₱3,000 | ₱30 | ₱4,530 |
| ₱35,000 | ₱34,750 and above | ₱1,750 | ₱3,500 | ₱30 | ₱5,280 |
Worked example: You earn ₱25,000/month. Your MSC is ₱25,000. SSS deducts ₱1,250 from your pay; your employer remits ₱2,500 plus ₱30 EC. Total credited to your SSS record: ₱3,780/month.
Self-employed members
You pay the full 15% yourself, plus the EC contribution (you are your own employer for this purpose).
| Monthly Salary Credit | Regular SS (15%) | EC | Total monthly |
|---|---|---|---|
| ₱5,000 | ₱750 | ₱10 | ₱760 |
| ₱10,000 | ₱1,500 | ₱10 | ₱1,510 |
| ₱15,000 | ₱2,250 | ₱30 | ₱2,280 |
| ₱20,000 | ₱3,000 | ₱30 | ₱3,030 |
| ₱25,000 | ₱3,750* | ₱30 | ₱3,780 |
| ₱30,000 | ₱4,500* | ₱30 | ₱4,530 |
| ₱35,000 | ₱5,250* | ₱30 | ₱5,280 |
* For MSC above ₱20,000, the portion over ₱20,000 goes to the Mandatory MySSS Pension Booster (see below) — e.g., at MSC ₱35,000, ₱3,000 goes to regular SS and ₱2,250 to the Pension Booster.
Voluntary members
Voluntary members (separated employees continuing coverage, non-working spouses) pay the full 15% and declare their own MSC — pick the bracket that fits your budget and benefit goals.
| Monthly Salary Credit | Monthly contribution (15%) |
|---|---|
| ₱5,000 (minimum) | ₱750 |
| ₱10,000 | ₱1,500 |
| ₱15,000 | ₱2,250 |
| ₱20,000 | ₱3,000 |
| ₱25,000 | ₱3,750* |
| ₱30,000 | ₱4,500* |
| ₱35,000 (maximum) | ₱5,250* |
* Portion above ₱20,000 MSC goes to the Mandatory MySSS Pension Booster.
Strategy note: your future retirement pension is computed mainly from your Average Monthly Salary Credit — higher MSCs now mean a higher pension later. But only increase to a bracket you can sustain; missed months create gaps either way.
OFW members
Land-based OFWs pay the full 15% themselves, with a higher minimum MSC of ₱8,000:
| Monthly Salary Credit | Monthly contribution (15%) |
|---|---|
| ₱8,000 (OFW minimum) | ₱1,200 |
| ₱15,000 | ₱2,250 |
| ₱20,000 | ₱3,000 |
| ₱25,000 | ₱3,750* |
| ₱35,000 (maximum) | ₱5,250* |
Sea-based OFWs (seafarers) are treated like employees: 5% member share + 10% from the manning agency + EC, minimum MSC ₱5,000.
Kasambahay (household workers)
- Monthly wage below ₱5,000: the household employer pays the entire contribution — nothing is deducted from the worker.
- Monthly wage ₱5,000 and above: the normal employed split applies (5% worker + 10% employer + EC).
The MySSS Pension Booster (for MSC above ₱20,000)
Since the 2025 schedule, contributions on the portion of MSC above ₱20,000 do not go to the regular SS fund. They go to the Mandatory MySSS Pension Booster (formerly WISP/MPF) — an individual retirement savings account that earns investment income. The regular SS contribution is effectively capped at ₱3,000 (15% of ₱20,000).
Members can also enroll in the Voluntary MySSS Pension Booster (formerly WISP Plus) for additional contributions starting as low as ₱500 per payment.
How to pay your contributions
Generate a Payment Reference Number (PRN) through My.SSS first, then pay through any accredited channel: GCash, Maya, BancNet, UnionBank, the SSS mobile app, over-the-counter banks, or authorized payment partners. Coverage starts from the month of your first posted payment.
Buod sa Tagalog
Sa 2026, ang SSS contribution ay 15% ng Monthly Salary Credit (₱5,000–₱35,000) — walang pagtaas mula 2025. Ang employed ay hati: 5% sa empleyado, 10% sa employer (plus EC). Ang self-employed, voluntary, at land-based OFW ay buong 15% ang binabayaran (minimum ₱8,000 MSC para sa OFW). Ang sobra sa ₱20,000 MSC ay napupunta sa MySSS Pension Booster.
Troubleshooting
My contribution is not posted after paying. Posting takes a few banking days depending on the channel. If it is still missing after a week, check that you used the correct PRN and SS number, then follow up with SSS with your payment receipt.
My employer deducts SSS but nothing is posted. This is a red flag — keep your payslips and report the employer to SSS. Employers are liable for unremitted contributions, and your benefit claims are not blocked by their failure, but you must document it.
I declared the wrong MSC as a voluntary member. You can correct your declared MSC in My.SSS. Decreases are unrestricted; increases follow the standard rules.
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Related guides: SSS Philippines: Complete 2026 Guide · How to Get an SSS Number Online · How to Check Your SSS Contribution Online · SSS Salary Loan 2026 · SSS Maternity Benefit 2026
Last verified: 2026-10-05. Official source: sss.gov.ph. 15% rate, MSC range ₱5,000–₱35,000 (₱8,000 OFW minimum), EC ₱10/₱30 split, and MPF allocation above ₱20,000 MSC per 2026 SSS contribution guides and the RA 11199 schedule — confirm against the official SSS contribution table before relying on these figures.
Always confirm details on the official government portal:
Visit the official SSS portalFrequently asked questions
Did the SSS contribution rate increase in 2026?
No. The 15% rate took effect in January 2025 as the final increase under RA 11199, and it is unchanged for 2026. Guides still showing 14% are outdated — ignore them.
How much is the minimum SSS contribution for voluntary members?
₱750/month (15% of the ₱5,000 minimum MSC). Voluntary members choose their own MSC from ₱5,000 to ₱35,000.
How much do OFWs pay for SSS?
Land-based OFWs pay the full 15% on a declared MSC of ₱8,000 to ₱35,000 — so ₱1,200/month at minimum. Sea-based OFWs follow the employee split with the manning agency.
What happens to my contributions above ₱20,000 MSC?
They go to the Mandatory MySSS Pension Booster, a separate retirement savings account — not the regular SS fund. This also means salary loans are computed only on MSC up to ₱20,000.
My salary increased mid-year. Does my contribution change automatically?
For employed members, yes — your employer reports actual compensation and your MSC adjusts (capped at ₱35,000). Self-employed, voluntary, and OFW members change their declared MSC themselves in My.SSS.
Can I decrease my MSC if my income drops?
Yes. Decreases have no frequency or bracket limits. (Increases after age 55 are limited to once a year and one bracket up — plan accordingly near retirement.)
How do I generate a PRN online?
Log in to My.SSS, open the payment section, and generate a Payment Reference Number (PRN) for the applicable month and membership type before paying. Each payment needs its own PRN — paying without one (or with a stale one) is the most common reason voluntary payments mispost.
Can I pay my SSS contribution with GCash?
Yes. Generate your PRN in My.SSS first, then pay through the GCash app (bills payment → SSS) using that PRN and your SS number. Posting usually takes a few banking days — confirm the payment appears in your My.SSS contribution record before assuming coverage for that month.
