SSS Contribution Table 2026: Every Bracket in Full
Social Security System · contributions
Quick answer
SSS contributions run at 15% of the Monthly Salary Credit: 10% from the employer and 5% from the employee, plus the employer's Employees' Compensation contribution of ₱10.00 or ₱30.00. The MSC runs from ₱5,000 to ₱35,000, so the total runs from ₱760.00 to ₱5,280.00 a month.
Last verified
Where these figures come from
About these figures: the numbers below come from SSS's official published sources: Social Security System | SSS Contribution Table (https://www.sss.gov.ph/sss-contribution-table/, retrieved 2026-08-31); Social Security System | Sickness Benefit (https://www.sss.gov.ph/sickness-benefit/, retrieved 2026-08-31). Agencies change fees and rates without notice, so confirm with SSS before you rely on them. Last verified: 2026-08-31.
This is the complete SSS contribution schedule for business employers and employees, effective January 2025 under SSS Circular 2024-006. Every row is reproduced below, all 61 of them.
The rule behind every row
Three numbers generate the whole table.
| Component | Rate | Who pays |
|---|---|---|
| Regular SS and MPF contribution | 10% of the Monthly Salary Credit | Employer |
| Regular SS and MPF contribution | 5% of the Monthly Salary Credit | Employee |
| Employees’ Compensation (EC) | ₱10.00 for an MSC up to ₱14,500, ₱30.00 from ₱15,000 | Employer |
That is where the 15% headline rate comes from: 10% plus 5%. The EC sits on top and is the employer’s alone, which is why the employer column is never exactly double the employee column.
Republic Act 11199, the Social Security Act of 2018, is the provision behind the 2025 change: the contribution rate to 15%, the minimum MSC to ₱5,000.00 and the maximum MSC to ₱35,000.00. The schedule was issued on 19 December 2024 under Social Security Commission Resolution No. 560-s.2024 dated 15 November 2024, and it repealed Circular 2022-033, the schedule effective January 2023.
Where the MSC splits
SSS divides every MSC into two parts, and the split is the single most misunderstood thing on the schedule.
| Portion of the MSC | Programme | What it funds |
|---|---|---|
| Up to ₱20,000.00 | Regular Social Security (SS) Program and Employees’ Compensation (EC) | Retirement, disability, death, maternity, sickness, unemployment and funeral benefits |
| Above ₱20,000.00 up to ₱35,000.00 | Mandatory Provident Fund (MPF) | Credited to the member’s individual account; the benefit is the total accumulated account value of contributions plus net investment income |
SSS states it plainly: contributions and benefits under the Regular SS and EC Programs are computed on the MSC from a minimum of ₱5,000.00 up to the maximum of ₱20,000.00. So a member on a ₱35,000 MSC pays ₱5,280.00 a month, but their sickness, maternity and retirement benefits are still computed on ₱20,000.
The complete schedule
| Range of compensation | MSC | Regular SS | MPF | Employer | Employee | Total |
|---|---|---|---|---|---|---|
| Below 5,250 | ₱5,000.00 | ₱5,000.00 | – | ₱510.00 | ₱250.00 | ₱760.00 |
| 5,250 – 5,749.99 | ₱5,500.00 | ₱5,500.00 | – | ₱560.00 | ₱275.00 | ₱835.00 |
| 5,750 – 6,249.99 | ₱6,000.00 | ₱6,000.00 | – | ₱610.00 | ₱300.00 | ₱910.00 |
| 6,250 – 6,749.99 | ₱6,500.00 | ₱6,500.00 | – | ₱660.00 | ₱325.00 | ₱985.00 |
| 6,750 – 7,249.99 | ₱7,000.00 | ₱7,000.00 | – | ₱710.00 | ₱350.00 | ₱1,060.00 |
| 7,250 – 7,749.99 | ₱7,500.00 | ₱7,500.00 | – | ₱760.00 | ₱375.00 | ₱1,135.00 |
| 7,750 – 8,249.99 | ₱8,000.00 | ₱8,000.00 | – | ₱810.00 | ₱400.00 | ₱1,210.00 |
| 8,250 – 8,749.99 | ₱8,500.00 | ₱8,500.00 | – | ₱860.00 | ₱425.00 | ₱1,285.00 |
| 8,750 – 9,249.99 | ₱9,000.00 | ₱9,000.00 | – | ₱910.00 | ₱450.00 | ₱1,360.00 |
| 9,250 – 9,749.99 | ₱9,500.00 | ₱9,500.00 | – | ₱960.00 | ₱475.00 | ₱1,435.00 |
| 9,750 – 10,249.99 | ₱10,000.00 | ₱10,000.00 | – | ₱1,010.00 | ₱500.00 | ₱1,510.00 |
| 10,250 – 10,749.99 | ₱10,500.00 | ₱10,500.00 | – | ₱1,060.00 | ₱525.00 | ₱1,585.00 |
| 10,750 – 11,249.99 | ₱11,000.00 | ₱11,000.00 | – | ₱1,110.00 | ₱550.00 | ₱1,660.00 |
| 11,250 – 11,749.99 | ₱11,500.00 | ₱11,500.00 | – | ₱1,160.00 | ₱575.00 | ₱1,735.00 |
| 11,750 – 12,249.99 | ₱12,000.00 | ₱12,000.00 | – | ₱1,210.00 | ₱600.00 | ₱1,810.00 |
| 12,250 – 12,749.99 | ₱12,500.00 | ₱12,500.00 | – | ₱1,260.00 | ₱625.00 | ₱1,885.00 |
| 12,750 – 13,249.99 | ₱13,000.00 | ₱13,000.00 | – | ₱1,310.00 | ₱650.00 | ₱1,960.00 |
| 13,250 – 13,749.99 | ₱13,500.00 | ₱13,500.00 | – | ₱1,360.00 | ₱675.00 | ₱2,035.00 |
| 13,750 – 14,249.99 | ₱14,000.00 | ₱14,000.00 | – | ₱1,410.00 | ₱700.00 | ₱2,110.00 |
| 14,250 – 14,749.99 | ₱14,500.00 | ₱14,500.00 | – | ₱1,460.00 | ₱725.00 | ₱2,185.00 |
| 14,750 – 15,249.99 | ₱15,000.00 | ₱15,000.00 | – | ₱1,530.00 | ₱750.00 | ₱2,280.00 |
| 15,250 – 15,749.99 | ₱15,500.00 | ₱15,500.00 | – | ₱1,580.00 | ₱775.00 | ₱2,355.00 |
| 15,750 – 16,249.99 | ₱16,000.00 | ₱16,000.00 | – | ₱1,630.00 | ₱800.00 | ₱2,430.00 |
| 16,250 – 16,749.99 | ₱16,500.00 | ₱16,500.00 | – | ₱1,680.00 | ₱825.00 | ₱2,505.00 |
| 16,750 – 17,249.99 | ₱17,000.00 | ₱17,000.00 | – | ₱1,730.00 | ₱850.00 | ₱2,580.00 |
| 17,250 – 17,749.99 | ₱17,500.00 | ₱17,500.00 | – | ₱1,780.00 | ₱875.00 | ₱2,655.00 |
| 17,750 – 18,249.99 | ₱18,000.00 | ₱18,000.00 | – | ₱1,830.00 | ₱900.00 | ₱2,730.00 |
| 18,250 – 18,749.99 | ₱18,500.00 | ₱18,500.00 | – | ₱1,880.00 | ₱925.00 | ₱2,805.00 |
| 18,750 – 19,249.99 | ₱19,000.00 | ₱19,000.00 | – | ₱1,930.00 | ₱950.00 | ₱2,880.00 |
| 19,250 – 19,749.99 | ₱19,500.00 | ₱19,500.00 | – | ₱1,980.00 | ₱975.00 | ₱2,955.00 |
| 19,750 – 20,249.99 | ₱20,000.00 | ₱20,000.00 | – | ₱2,030.00 | ₱1,000.00 | ₱3,030.00 |
| 20,250 – 20,749.99 | ₱20,500.00 | ₱20,000.00 | ₱500.00 | ₱2,080.00 | ₱1,025.00 | ₱3,105.00 |
| 20,750 – 21,249.99 | ₱21,000.00 | ₱20,000.00 | ₱1,000.00 | ₱2,130.00 | ₱1,050.00 | ₱3,180.00 |
| 21,250 – 21,749.99 | ₱21,500.00 | ₱20,000.00 | ₱1,500.00 | ₱2,180.00 | ₱1,075.00 | ₱3,255.00 |
| 21,750 – 22,249.99 | ₱22,000.00 | ₱20,000.00 | ₱2,000.00 | ₱2,230.00 | ₱1,100.00 | ₱3,330.00 |
| 22,250 – 22,749.99 | ₱22,500.00 | ₱20,000.00 | ₱2,500.00 | ₱2,280.00 | ₱1,125.00 | ₱3,405.00 |
| 22,750 – 23,249.99 | ₱23,000.00 | ₱20,000.00 | ₱3,000.00 | ₱2,330.00 | ₱1,150.00 | ₱3,480.00 |
| 23,250 – 23,749.99 | ₱23,500.00 | ₱20,000.00 | ₱3,500.00 | ₱2,380.00 | ₱1,175.00 | ₱3,555.00 |
| 23,750 – 24,249.99 | ₱24,000.00 | ₱20,000.00 | ₱4,000.00 | ₱2,430.00 | ₱1,200.00 | ₱3,630.00 |
| 24,250 – 24,749.99 | ₱24,500.00 | ₱20,000.00 | ₱4,500.00 | ₱2,480.00 | ₱1,225.00 | ₱3,705.00 |
| 24,750 – 25,249.99 | ₱25,000.00 | ₱20,000.00 | ₱5,000.00 | ₱2,530.00 | ₱1,250.00 | ₱3,780.00 |
| 25,250 – 25,749.99 | ₱25,500.00 | ₱20,000.00 | ₱5,500.00 | ₱2,580.00 | ₱1,275.00 | ₱3,855.00 |
| 25,750 – 26,249.99 | ₱26,000.00 | ₱20,000.00 | ₱6,000.00 | ₱2,630.00 | ₱1,300.00 | ₱3,930.00 |
| 26,250 – 26,749.99 | ₱26,500.00 | ₱20,000.00 | ₱6,500.00 | ₱2,680.00 | ₱1,325.00 | ₱4,005.00 |
| 26,750 – 27,249.99 | ₱27,000.00 | ₱20,000.00 | ₱7,000.00 | ₱2,730.00 | ₱1,350.00 | ₱4,080.00 |
| 27,250 – 27,749.99 | ₱27,500.00 | ₱20,000.00 | ₱7,500.00 | ₱2,780.00 | ₱1,375.00 | ₱4,155.00 |
| 27,750 – 28,249.99 | ₱28,000.00 | ₱20,000.00 | ₱8,000.00 | ₱2,830.00 | ₱1,400.00 | ₱4,230.00 |
| 28,250 – 28,749.99 | ₱28,500.00 | ₱20,000.00 | ₱8,500.00 | ₱2,880.00 | ₱1,425.00 | ₱4,305.00 |
| 28,750 – 29,249.99 | ₱29,000.00 | ₱20,000.00 | ₱9,000.00 | ₱2,930.00 | ₱1,450.00 | ₱4,380.00 |
| 29,250 – 29,749.99 | ₱29,500.00 | ₱20,000.00 | ₱9,500.00 | ₱2,980.00 | ₱1,475.00 | ₱4,455.00 |
| 29,750 – 30,249.99 | ₱30,000.00 | ₱20,000.00 | ₱10,000.00 | ₱3,030.00 | ₱1,500.00 | ₱4,530.00 |
| 30,250 – 30,749.99 | ₱30,500.00 | ₱20,000.00 | ₱10,500.00 | ₱3,080.00 | ₱1,525.00 | ₱4,605.00 |
| 30,750 – 31,249.99 | ₱31,000.00 | ₱20,000.00 | ₱11,000.00 | ₱3,130.00 | ₱1,550.00 | ₱4,680.00 |
| 31,250 – 31,749.99 | ₱31,500.00 | ₱20,000.00 | ₱11,500.00 | ₱3,180.00 | ₱1,575.00 | ₱4,755.00 |
| 31,750 – 32,249.99 | ₱32,000.00 | ₱20,000.00 | ₱12,000.00 | ₱3,230.00 | ₱1,600.00 | ₱4,830.00 |
| 32,250 – 32,749.99 | ₱32,500.00 | ₱20,000.00 | ₱12,500.00 | ₱3,280.00 | ₱1,625.00 | ₱4,905.00 |
| 32,750 – 33,249.99 | ₱33,000.00 | ₱20,000.00 | ₱13,000.00 | ₱3,330.00 | ₱1,650.00 | ₱4,980.00 |
| 33,250 – 33,749.99 | ₱33,500.00 | ₱20,000.00 | ₱13,500.00 | ₱3,380.00 | ₱1,675.00 | ₱5,055.00 |
| 33,750 – 34,249.99 | ₱34,000.00 | ₱20,000.00 | ₱14,000.00 | ₱3,430.00 | ₱1,700.00 | ₱5,130.00 |
| 34,250 – 34,749.99 | ₱34,500.00 | ₱20,000.00 | ₱14,500.00 | ₱3,480.00 | ₱1,725.00 | ₱5,205.00 |
| 34,750 and over | ₱35,000.00 | ₱20,000.00 | ₱15,000.00 | ₱3,530.00 | ₱1,750.00 | ₱5,280.00 |
The employer column includes the EC contribution, which is why it steps by ₱50.00 within each EC band and then jumps ₱70.00 once, between the ₱14,500 and ₱15,000 MSC rows, as the EC goes from ₱10.00 to ₱30.00.
Reading it quickly
| If you earn | Your MSC is | You pay | Your employer pays | Total |
|---|---|---|---|---|
| Below ₱5,250 | ₱5,000.00 | ₱250.00 | ₱510.00 | ₱760.00 |
| ₱9,750 to ₱10,249.99 | ₱10,000.00 | ₱500.00 | ₱1,010.00 | ₱1,510.00 |
| ₱14,750 to ₱15,249.99 | ₱15,000.00 | ₱750.00 | ₱1,530.00 | ₱2,280.00 |
| ₱19,750 to ₱20,249.99 | ₱20,000.00 | ₱1,000.00 | ₱2,030.00 | ₱3,030.00 |
| ₱24,750 to ₱25,249.99 | ₱25,000.00 | ₱1,250.00 | ₱2,530.00 | ₱3,780.00 |
| ₱29,750 to ₱30,249.99 | ₱30,000.00 | ₱1,500.00 | ₱3,030.00 | ₱4,530.00 |
| ₱34,750 and over | ₱35,000.00 | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 |
The employee’s share is exactly 5% of the MSC in every row, so the shortcut is: take your MSC, halve it, halve it again, then halve it once more. ₱20,000 becomes ₱10,000, then ₱5,000, then ₱2,500. Divide by ten: ₱1,000. That is your share.
What the contribution buys
The MSC in this table is the same MSC that decides every SSS benefit and loan.
| Programme | How the MSC is used |
|---|---|
| Sickness benefit | 90% of the average daily salary credit, computed on the 6 highest MSCs in a 12-month window |
| Maternity benefit | 100% of the average daily salary credit, for 105, 120 or 60 days |
| Salary loan | One or two months of the average of your 12 latest posted MSCs |
| Calamity loan | One month of the same average |
| Retirement pension | The average monthly salary credit feeds all three pension formulas |
That last row is why the ₱20,000 cap matters so much. On a ₱20,000 average MSC and 40 credited years the pension formula produces ₱16,300 a month; the ₱15,000 of MPF contributions a ₱35,000 earner also pays do not raise that figure, they build a separate individual account instead.
What this page does not cover
SSS publishes separate contribution schedules for household employers and kasambahay, land-based OFW members, self-employed members, and voluntary members and non-working spouses. This page reproduces only the business employers and employees schedule. It also does not cover the payment deadline calendar, the penalty for late remittance, or the Workers’ Investment and Savings Program crediting mechanics, none of which appear on the pages read here.
Related
How to pay your SSS contribution covers generating a PRN and the payment channels. My.SSS registration covers getting the account you need to do it, and SSS employer registration covers the R-1 form on the employer side of this table.
Frequently asked questions
- How much is the SSS contribution?
- 15% of your Monthly Salary Credit, split 10% employer and 5% employee, plus the employer's Employees' Compensation contribution of ₱10.00 for an MSC up to ₱14,500 or ₱30.00 from ₱15,000. At the ₱5,000 MSC floor the total is ₱760.00 a month; at the ₱35,000 ceiling it is ₱5,280.00.
- What is the maximum SSS contribution?
- ₱5,280.00 a month in total at the ₱35,000 Monthly Salary Credit: ₱3,530.00 from the employer, including ₱30.00 of EC, and ₱1,750.00 from the employee.
- What is the minimum?
- ₱760.00 a month at the ₱5,000 MSC: ₱510.00 from the employer, including ₱10.00 of EC, and ₱250.00 from the employee.
- What is the MPF column?
- The Mandatory Provident Fund. SSS splits the MSC at ₱20,000: the portion up to ₱20,000 goes to the Regular SS Program and the portion above it to the MPF. Regular SS and EC benefits are computed only on the first ₱20,000.
- How do I find my bracket?
- Match your monthly compensation to the range in the first column. The MSC in the second column is what your contributions and benefits are computed on. Anything below ₱5,250 uses the ₱5,000 MSC; anything from ₱34,750 up uses the ₱35,000 MSC.
- When did this schedule take effect?
- January 2025, under SSS Circular 2024-006, issued 19 December 2024 per Social Security Commission Resolution No. 560-s.2024 dated 15 November 2024. It repealed Circular 2022-033, the schedule effective January 2023.
- Why did the rate go to 15%?
- Republic Act 11199, the Social Security Act of 2018, contains a provision raising the contribution rate to 15%, the minimum MSC to ₱5,000.00 and the maximum MSC to ₱35,000.00 effective 2025.
- Is this table the same for self-employed and voluntary members?
- No. SSS publishes separate schedules for household employers and kasambahay, land-based OFWs, self-employed members, and voluntary members and non-working spouses. This page reproduces the business employers and employees schedule. The MSC floor and ceiling and the 15% rate are common to all of them, but the split differs where there is no employer.
More SSS guides
Sources
- Social Security System | SSS Contribution Table, retrieved
- Social Security System | Sickness Benefit, retrieved