SSS contribution table for 2026
By MoneyNow editorial deskEvery rate on this page is taken from the issuing authority — SSS, PhilHealth, Pag-IBIG, the BIR, the NWPC or the SEC — and carries the date it took effect. Where a figure cannot be sourced we say so rather than estimate.
What changed for 2026, and what did not
Nothing changed. The contribution rate reached 15% of the Monthly Salary Credit on 1 January 2025, the final step of the schedule set by the Social Security Act of 2018, and that rate carries into 2026 unchanged. The floor stays at ₱5,000 and the ceiling at ₱35,000.
This matters because a lot of published tables still show 14%, the rate that applied through 2024. If your payslip deduction looks lower than the table below, check which year your employer’s payroll system thinks it is.
How your bracket is decided
Your Monthly Salary Credit is not your salary. It is your monthly earnings rounded down to the nearest ₱500 bracket, then held inside the floor and ceiling. Earning ₱23,400 puts you in the ₱23,000 bracket, not ₱23,500. Earning ₱60,000 puts you at the ₱35,000 ceiling, and your contribution stops rising from there — which is why higher earners pay the same peso amount as someone on ₱35,000.
Self-employed, voluntary and OFW members
The same brackets apply, but there is no employer to split with: you pay the full 15% yourself. At the ceiling that is ₱5,250 a month rather than the ₱1,750 an employed member pays. Land-based OFW members have a higher mandatory floor than locally employed members, so check your bracket against the SSS schedule for OFWs rather than assuming the ₱5,000 minimum.
Why the posted amount matters more than the deducted amount
A deduction on your payslip is not the same as a contribution posted to your record. Employers remit monthly, and posting can lag or fail. Since your entitlement to an SSS salary loan, sickness and maternity benefits and eventually your pension all rest on posted contributions, it is worth checking your My.SSS account against your payslips rather than assuming they agree. Unposted contributions are the most common reason an SSS loan application is declined.
What it costs you in take-home terms
SSS is one of three mandatory deductions, alongside PhilHealth and Pag-IBIG, and all three come off before income tax is calculated — which softens the net effect, because they reduce your taxable income. Our take-home pay calculator applies all three plus withholding tax on the current schedules and shows the figure you actually receive.
In force from 2025-01-01 · SSS Circular 2024-006 (RA 11199 final tranche)
The contribution rate is 15% of your Monthly Salary Credit — 5% from you and 10% from your employer. Your MSC is your monthly earnings rounded down to the nearest ₱500 bracket, floored at ₱5,000 and capped at ₱35,000.
| Monthly salary credit | Your share | Employer share | Total |
|---|---|---|---|
| ₱5,000 | ₱250.00 | ₱500.00 | ₱750.00 |
| ₱5,500 | ₱275.00 | ₱550.00 | ₱825.00 |
| ₱6,000 | ₱300.00 | ₱600.00 | ₱900.00 |
| ₱6,500 | ₱325.00 | ₱650.00 | ₱975.00 |
| ₱7,000 | ₱350.00 | ₱700.00 | ₱1,050.00 |
| ₱7,500 | ₱375.00 | ₱750.00 | ₱1,125.00 |
| ₱8,000 | ₱400.00 | ₱800.00 | ₱1,200.00 |
| ₱8,500 | ₱425.00 | ₱850.00 | ₱1,275.00 |
| ₱9,000 | ₱450.00 | ₱900.00 | ₱1,350.00 |
| ₱9,500 | ₱475.00 | ₱950.00 | ₱1,425.00 |
| ₱10,000 | ₱500.00 | ₱1,000.00 | ₱1,500.00 |
| ₱10,500 | ₱525.00 | ₱1,050.00 | ₱1,575.00 |
| ₱11,000 | ₱550.00 | ₱1,100.00 | ₱1,650.00 |
| ₱11,500 | ₱575.00 | ₱1,150.00 | ₱1,725.00 |
| ₱12,000 | ₱600.00 | ₱1,200.00 | ₱1,800.00 |
| ₱12,500 | ₱625.00 | ₱1,250.00 | ₱1,875.00 |
| ₱13,000 | ₱650.00 | ₱1,300.00 | ₱1,950.00 |
| ₱13,500 | ₱675.00 | ₱1,350.00 | ₱2,025.00 |
| ₱14,000 | ₱700.00 | ₱1,400.00 | ₱2,100.00 |
| ₱14,500 | ₱725.00 | ₱1,450.00 | ₱2,175.00 |
| ₱15,000 | ₱750.00 | ₱1,500.00 | ₱2,250.00 |
| ₱15,500 | ₱775.00 | ₱1,550.00 | ₱2,325.00 |
| ₱16,000 | ₱800.00 | ₱1,600.00 | ₱2,400.00 |
| ₱16,500 | ₱825.00 | ₱1,650.00 | ₱2,475.00 |
| ₱17,000 | ₱850.00 | ₱1,700.00 | ₱2,550.00 |
| ₱17,500 | ₱875.00 | ₱1,750.00 | ₱2,625.00 |
| ₱18,000 | ₱900.00 | ₱1,800.00 | ₱2,700.00 |
| ₱18,500 | ₱925.00 | ₱1,850.00 | ₱2,775.00 |
| ₱19,000 | ₱950.00 | ₱1,900.00 | ₱2,850.00 |
| ₱19,500 | ₱975.00 | ₱1,950.00 | ₱2,925.00 |
| ₱20,000 | ₱1,000.00 | ₱2,000.00 | ₱3,000.00 |
| ₱20,500 | ₱1,025.00 | ₱2,050.00 | ₱3,075.00 |
| ₱21,000 | ₱1,050.00 | ₱2,100.00 | ₱3,150.00 |
| ₱21,500 | ₱1,075.00 | ₱2,150.00 | ₱3,225.00 |
| ₱22,000 | ₱1,100.00 | ₱2,200.00 | ₱3,300.00 |
| ₱22,500 | ₱1,125.00 | ₱2,250.00 | ₱3,375.00 |
| ₱23,000 | ₱1,150.00 | ₱2,300.00 | ₱3,450.00 |
| ₱23,500 | ₱1,175.00 | ₱2,350.00 | ₱3,525.00 |
| ₱24,000 | ₱1,200.00 | ₱2,400.00 | ₱3,600.00 |
| ₱24,500 | ₱1,225.00 | ₱2,450.00 | ₱3,675.00 |
| ₱25,000 | ₱1,250.00 | ₱2,500.00 | ₱3,750.00 |
| ₱25,500 | ₱1,275.00 | ₱2,550.00 | ₱3,825.00 |
| ₱26,000 | ₱1,300.00 | ₱2,600.00 | ₱3,900.00 |
| ₱26,500 | ₱1,325.00 | ₱2,650.00 | ₱3,975.00 |
| ₱27,000 | ₱1,350.00 | ₱2,700.00 | ₱4,050.00 |
| ₱27,500 | ₱1,375.00 | ₱2,750.00 | ₱4,125.00 |
| ₱28,000 | ₱1,400.00 | ₱2,800.00 | ₱4,200.00 |
| ₱28,500 | ₱1,425.00 | ₱2,850.00 | ₱4,275.00 |
| ₱29,000 | ₱1,450.00 | ₱2,900.00 | ₱4,350.00 |
| ₱29,500 | ₱1,475.00 | ₱2,950.00 | ₱4,425.00 |
| ₱30,000 | ₱1,500.00 | ₱3,000.00 | ₱4,500.00 |
| ₱30,500 | ₱1,525.00 | ₱3,050.00 | ₱4,575.00 |
| ₱31,000 | ₱1,550.00 | ₱3,100.00 | ₱4,650.00 |
| ₱31,500 | ₱1,575.00 | ₱3,150.00 | ₱4,725.00 |
| ₱32,000 | ₱1,600.00 | ₱3,200.00 | ₱4,800.00 |
| ₱32,500 | ₱1,625.00 | ₱3,250.00 | ₱4,875.00 |
| ₱33,000 | ₱1,650.00 | ₱3,300.00 | ₱4,950.00 |
| ₱33,500 | ₱1,675.00 | ₱3,350.00 | ₱5,025.00 |
| ₱34,000 | ₱1,700.00 | ₱3,400.00 | ₱5,100.00 |
| ₱34,500 | ₱1,725.00 | ₱3,450.00 | ₱5,175.00 |
| ₱35,000 | ₱1,750.00 | ₱3,500.00 | ₱5,250.00 |
61 brackets. The employer share shown excludes the separate employees’ compensation contribution. Self-employed and voluntary members pay the full 15% themselves.
Where these figures come from
- SSS Circular 2024-006 (RA 11199 final tranche) — in force from 2025-01-01
Sources
Last updated 2026-07-26.