SSS Contribution Table 2026
Total rate: 15% of the Monthly Salary Credit (MSC), from ₱5,000 to ₱35,000. For employees it is 5% employee + 10% employer. The part of MSC above ₱20,000 goes to the Mandatory Provident Fund (WISP). The Employees' Compensation (EC) fee is ₱10 for an MSC below ₱15,000 and ₱30 from ₱15,000.
| Monthly compensation | MSC | Employee 5% | Employer 10% | Total 15% | EC | Self-employed total (15% + EC) |
|---|
Rules by membership type
| Type | MSC basis | Who pays | EC |
|---|---|---|---|
| Employed | Gross monthly pay | Employee 5%, employer 10% | Employer |
| Self-employed | Declared earnings | Member 15% | Member |
| Voluntary | Member's chosen bracket | Member 15% | None |
| Non-working spouse | 50% of working spouse's MSC, rounded up to the next bracket | Member 15% | None |
| OFW (land-based) | Declared earnings, minimum ₱8,000 | Member 15% | None |
| Kasambahay | Monthly pay | Pay ≤ ₱5,000: household employer pays all. Above: kasambahay 4.5%, employer 10.5% | Employer |
Formulas
MSC = monthly income rounded to the nearest ₱500, minimum ₱5,000, maximum ₱35,000 Employed: employee share = 5% × MSC Self-employed: 15% × MSC + EC EC = ₱10 if MSC < 15,000, else ₱30 Voluntary: 15% × chosen MSC Non-working spouse: MSC = 50% × spouse MSC, rounded up to the next ₱500 bracket OFW: 15% × MSC (MSC minimum ₱8,000) Example: ₱30,000/mo self-employed → MSC 30,000 → 4,500 + 30 EC = ₱4,530
Always confirm the current schedule at sss.gov.ph. The kasambahay split and EC rules vary by source, so verify them before relying on them.