SSS Contribution Table 2026: Complete Guide to Computing SSS Contributions
Complete SSS contribution table for 2026 with all MSC brackets, employee and employer shares, EC, and MPF — updated to the 15% rate effective January 2025 under RA 11199.
The Social Security System (SSS) is the Philippines' social insurance program that provides retirement, disability, sickness, maternity, and death benefits to private-sector employees. Every employer is required to register employees and remit monthly contributions.
This guide covers the complete SSS contribution table for 2026, including the updated 15% rate under RA 11199.
How SSS Contributions Work
SSS contributions are based on the Monthly Salary Credit (MSC) — not the actual salary. Your monthly salary is mapped to a bracket, and the corresponding MSC determines the contribution amount.
Contribution Rates (Effective January 2025)
The total SSS contribution rate is 15% of the MSC, split between employer and employee. This is the final rate increase under RA 11199 (Social Security Act of 2018).
| Component | Rate | Paid By |
|---|---|---|
| Regular SS | 5% | Employee |
| Regular SS | 10% | Employer |
| EC (Employees' Compensation) | Flat P10 or P30 | Employer only |
| Total | 15% + EC |
For employees with MSC above P20,000, the base SS contribution is capped and additional MPF (Mandatory Provident Fund) contributions are collected on the excess.
MSC Range
- Minimum MSC: P5,000 (for salaries below P5,250)
- Maximum MSC: P35,000 (for salaries P34,750 and above)
Complete SSS Contribution Table 2026
Below is the complete contribution table with all 61 MSC brackets. The regular SS contribution applies to MSC up to P20,000. For MSC above P20,000, the regular SS portion is capped and MPF contributions apply on the excess.
Regular SS Brackets (MSC P5,000 – P20,000)
| Salary Range | MSC | EE Share | ER Share | EC | Total |
|---|---|---|---|---|---|
| Below P5,250 | P5,000 | P250.00 | P500.00 | P10.00 | P760.00 |
| P5,250 – P5,749.99 | P5,500 | P275.00 | P550.00 | P10.00 | P835.00 |
| P5,750 – P6,249.99 | P6,000 | P300.00 | P600.00 | P10.00 | P910.00 |
| P6,250 – P6,749.99 | P6,500 | P325.00 | P650.00 | P10.00 | P985.00 |
| P6,750 – P7,249.99 | P7,000 | P350.00 | P700.00 | P10.00 | P1,060.00 |
| P7,250 – P7,749.99 | P7,500 | P375.00 | P750.00 | P10.00 | P1,135.00 |
| P7,750 – P8,249.99 | P8,000 | P400.00 | P800.00 | P10.00 | P1,210.00 |
| P8,250 – P8,749.99 | P8,500 | P425.00 | P850.00 | P10.00 | P1,285.00 |
| P8,750 – P9,249.99 | P9,000 | P450.00 | P900.00 | P10.00 | P1,360.00 |
| P9,250 – P9,749.99 | P9,500 | P475.00 | P950.00 | P10.00 | P1,435.00 |
| P9,750 – P10,249.99 | P10,000 | P500.00 | P1,000.00 | P10.00 | P1,510.00 |
| P10,250 – P10,749.99 | P10,500 | P525.00 | P1,050.00 | P10.00 | P1,585.00 |
| P10,750 – P11,249.99 | P11,000 | P550.00 | P1,100.00 | P10.00 | P1,660.00 |
| P11,250 – P11,749.99 | P11,500 | P575.00 | P1,150.00 | P10.00 | P1,735.00 |
| P11,750 – P12,249.99 | P12,000 | P600.00 | P1,200.00 | P10.00 | P1,810.00 |
| P12,250 – P12,749.99 | P12,500 | P625.00 | P1,250.00 | P10.00 | P1,885.00 |
| P12,750 – P13,249.99 | P13,000 | P650.00 | P1,300.00 | P10.00 | P1,960.00 |
| P13,250 – P13,749.99 | P13,500 | P675.00 | P1,350.00 | P10.00 | P2,035.00 |
| P13,750 – P14,249.99 | P14,000 | P700.00 | P1,400.00 | P10.00 | P2,110.00 |
| P14,250 – P14,749.99 | P14,500 | P725.00 | P1,450.00 | P10.00 | P2,185.00 |
| P14,750 – P15,249.99 | P15,000 | P750.00 | P1,500.00 | P30.00 | P2,280.00 |
| P15,250 – P15,749.99 | P15,500 | P775.00 | P1,550.00 | P30.00 | P2,355.00 |
| P15,750 – P16,249.99 | P16,000 | P800.00 | P1,600.00 | P30.00 | P2,430.00 |
| P16,250 – P16,749.99 | P16,500 | P825.00 | P1,650.00 | P30.00 | P2,505.00 |
| P16,750 – P17,249.99 | P17,000 | P850.00 | P1,700.00 | P30.00 | P2,580.00 |
| P17,250 – P17,749.99 | P17,500 | P875.00 | P1,750.00 | P30.00 | P2,655.00 |
| P17,750 – P18,249.99 | P18,000 | P900.00 | P1,800.00 | P30.00 | P2,730.00 |
| P18,250 – P18,749.99 | P18,500 | P925.00 | P1,850.00 | P30.00 | P2,805.00 |
| P18,750 – P19,249.99 | P19,000 | P950.00 | P1,900.00 | P30.00 | P2,880.00 |
| P19,250 – P19,749.99 | P19,500 | P975.00 | P1,950.00 | P30.00 | P2,955.00 |
| P19,750 – P20,249.99 | P20,000 | P1,000.00 | P2,000.00 | P30.00 | P3,030.00 |
MPF Brackets (MSC P20,500 – P35,000)
For MSC above P20,000, the regular SS is capped (EE P1,000 + ER P2,000) and MPF contributions are collected on the excess above P20,000.
| Salary Range | MSC | SS (EE) | MPF (EE) | Total EE | SS (ER) | MPF (ER) | EC | Total ER | Grand Total |
|---|---|---|---|---|---|---|---|---|---|
| P20,250 – P20,749.99 | P20,500 | P1,000 | P25 | P1,025 | P2,000 | P50 | P30 | P2,080 | P3,105 |
| P20,750 – P21,249.99 | P21,000 | P1,000 | P50 | P1,050 | P2,000 | P100 | P30 | P2,130 | P3,180 |
| P21,250 – P21,749.99 | P21,500 | P1,000 | P75 | P1,075 | P2,000 | P150 | P30 | P2,180 | P3,255 |
| P21,750 – P22,249.99 | P22,000 | P1,000 | P100 | P1,100 | P2,000 | P200 | P30 | P2,230 | P3,330 |
| P22,250 – P22,749.99 | P22,500 | P1,000 | P125 | P1,125 | P2,000 | P250 | P30 | P2,280 | P3,405 |
| P22,750 – P23,249.99 | P23,000 | P1,000 | P150 | P1,150 | P2,000 | P300 | P30 | P2,330 | P3,480 |
| P23,250 – P23,749.99 | P23,500 | P1,000 | P175 | P1,175 | P2,000 | P350 | P30 | P2,380 | P3,555 |
| P23,750 – P24,249.99 | P24,000 | P1,000 | P200 | P1,200 | P2,000 | P400 | P30 | P2,430 | P3,630 |
| P24,250 – P24,749.99 | P24,500 | P1,000 | P225 | P1,225 | P2,000 | P450 | P30 | P2,480 | P3,705 |
| P24,750 – P25,249.99 | P25,000 | P1,000 | P250 | P1,250 | P2,000 | P500 | P30 | P2,530 | P3,780 |
| P25,250 – P25,749.99 | P25,500 | P1,000 | P275 | P1,275 | P2,000 | P550 | P30 | P2,580 | P3,855 |
| P25,750 – P26,249.99 | P26,000 | P1,000 | P300 | P1,300 | P2,000 | P600 | P30 | P2,630 | P3,930 |
| P26,250 – P26,749.99 | P26,500 | P1,000 | P325 | P1,325 | P2,000 | P650 | P30 | P2,680 | P4,005 |
| P26,750 – P27,249.99 | P27,000 | P1,000 | P350 | P1,350 | P2,000 | P700 | P30 | P2,730 | P4,080 |
| P27,250 – P27,749.99 | P27,500 | P1,000 | P375 | P1,375 | P2,000 | P750 | P30 | P2,780 | P4,155 |
| P27,750 – P28,249.99 | P28,000 | P1,000 | P400 | P1,400 | P2,000 | P800 | P30 | P2,830 | P4,230 |
| P28,250 – P28,749.99 | P28,500 | P1,000 | P425 | P1,425 | P2,000 | P850 | P30 | P2,880 | P4,305 |
| P28,750 – P29,249.99 | P29,000 | P1,000 | P450 | P1,450 | P2,000 | P900 | P30 | P2,930 | P4,380 |
| P29,250 – P29,749.99 | P29,500 | P1,000 | P475 | P1,475 | P2,000 | P950 | P30 | P2,980 | P4,455 |
| P29,750 – P30,249.99 | P30,000 | P1,000 | P500 | P1,500 | P2,000 | P1,000 | P30 | P3,030 | P4,530 |
| P30,250 – P30,749.99 | P30,500 | P1,000 | P525 | P1,525 | P2,000 | P1,050 | P30 | P3,080 | P4,605 |
| P30,750 – P31,249.99 | P31,000 | P1,000 | P550 | P1,550 | P2,000 | P1,100 | P30 | P3,130 | P4,680 |
| P31,250 – P31,749.99 | P31,500 | P1,000 | P575 | P1,575 | P2,000 | P1,150 | P30 | P3,180 | P4,755 |
| P31,750 – P32,249.99 | P32,000 | P1,000 | P600 | P1,600 | P2,000 | P1,200 | P30 | P3,230 | P4,830 |
| P32,250 – P32,749.99 | P32,500 | P1,000 | P625 | P1,625 | P2,000 | P1,250 | P30 | P3,280 | P4,905 |
| P32,750 – P33,249.99 | P33,000 | P1,000 | P650 | P1,650 | P2,000 | P1,300 | P30 | P3,330 | P4,980 |
| P33,250 – P33,749.99 | P33,500 | P1,000 | P675 | P1,675 | P2,000 | P1,350 | P30 | P3,380 | P5,055 |
| P33,750 – P34,249.99 | P34,000 | P1,000 | P700 | P1,700 | P2,000 | P1,400 | P30 | P3,430 | P5,130 |
| P34,250 – P34,749.99 | P34,500 | P1,000 | P725 | P1,725 | P2,000 | P1,450 | P30 | P3,480 | P5,205 |
| P34,750 and above | P35,000 | P1,000 | P750 | P1,750 | P2,000 | P1,500 | P30 | P3,530 | P5,280 |
Worked Examples
Example 1: Salary of P15,000
- Find the bracket: P14,750 – P15,249.99
- MSC = P15,000 (below the P20,000 MPF threshold)
- Employee share: P750.00
- Employer share: P1,500.00
- EC: P30.00
- Total contribution: P2,280.00
For semi-monthly payroll, the employee deduction per cutoff is P750 / 2 = P375.00.
Example 2: Salary of P22,000 (with MPF)
- Find the bracket: P21,750 – P22,249.99
- MSC = P22,000 (above the P20,000 threshold — MPF applies)
- Regular SS employee share: P1,000.00
- MPF employee share: (P22,000 - P20,000) x 5% = P100.00
- Total employee share: P1,100.00
- Regular SS employer share: P2,000.00
- MPF employer share: (P22,000 - P20,000) x 10% = P200.00
- EC: P30.00
- Total employer share: P2,230.00
- Total contribution: P3,330.00
Example 3: Salary of P50,000 (above maximum MSC)
Since the maximum MSC is P35,000, the contribution is capped at the highest bracket:
- MSC = P35,000
- Regular SS employee share: P1,000.00
- MPF employee share: (P35,000 - P20,000) x 5% = P750.00
- Total employee share: P1,750.00
- Regular SS employer share: P2,000.00
- MPF employer share: (P35,000 - P20,000) x 10% = P1,500.00
- EC: P30.00
- Total employer share: P3,530.00
- Total contribution: P5,280.00
Remittance Deadlines
Employers must remit SSS contributions based on the last digit of their SSS employer number:
| Last Digit | Deadline |
|---|---|
| 1 and 2 | 10th of the following month |
| 3 and 4 | 15th of the following month |
| 5 and 6 | 20th of the following month |
| 7 and 8 | 25th of the following month |
| 9 and 0 | End of the following month |
Late payment incurs a 2% per month penalty on the unpaid amount.
SSS Salary Loans
Qualified SSS members can avail of salary loans. The amortization is typically deducted from payroll and remitted to SSS along with regular contributions.
Key points:
- One-month salary loan: 36 monthly amortizations
- Two-month salary loan: 24 monthly amortizations
- Interest rate: 10% per annum
- Employers are responsible for deducting and remitting loan amortizations
Common SSS Compliance Issues
-
Using outdated rates — The SSS contribution rate increased from 14% to 15% effective January 2025. Ensure your payroll system uses the current 15% rate with the correct MSC range of P5,000 to P35,000.
-
Ignoring MPF — For employees earning above P20,000, the MPF portion is mandatory. Some employers miss this, resulting in under-remittance.
-
Forgetting EC — EC is a flat employer-only cost (P10 for MSC below P15,000, P30 for MSC P15,000 and above). It's separate from the 10% employer share.
-
Late remittance — The 2% monthly penalty adds up quickly. Set up automated reminders or use payroll software that tracks deadlines.
-
Not reporting salary changes — When an employee gets a raise, their MSC bracket may change. Update SSS records accordingly.
-
Missing semi-monthly splits — For semi-monthly payroll, contributions are split across two cutoffs. Ensure the total monthly contribution matches the bracket amount.
Related Guides
- Philippine Payroll Compliance Guide for 2026 — Overview of all government contributions
- PhilHealth Contribution Guide 2026 — PhilHealth rates and computation
- Pag-IBIG Contribution Guide 2026 — HDMF rates and benefits
- Withholding Tax Guide (TRAIN Law) — How SSS deductions reduce taxable income
- How Much Is My SSS Contribution If I Earn ₱25,000? — Worked example for a common salary bracket
- SSS Contribution Calculator — Instantly compute your SSS contribution, MPF, and EC based on salary
- Net Pay Calculator — Compute take-home pay after SSS, PhilHealth, Pag-IBIG, and tax
- Government Remittance Deadlines 2026 — Complete calendar of SSS, PhilHealth, and Pag-IBIG due dates
How TalinoHR Computes SSS
TalinoHR's payroll engine automatically handles SSS computation:
- Database-driven bracket lookup — All 61 contribution brackets are stored in the database and can be updated when SSS revises rates, without code changes
- Automatic MSC mapping — The engine matches each employee's monthly salary to the correct bracket
- MPF computation — For employees above the P20,000 threshold, MPF contributions are automatically calculated on the excess
- Employee + employer split — Both shares are computed and recorded separately
- EC included — The flat EC contribution is automatically added to the employer's share
- Semi-monthly splitting — For semi-monthly payroll, contributions are automatically divided across cutoffs
- Salary loan tracking — Loan deductions are tracked per payroll run with running balance updates
No manual bracket lookups. No spreadsheet formulas. Book a demo to see automated SSS computation in action.
Frequently Asked Questions
- What is the SSS contribution rate for 2026?
- The total SSS contribution rate is 15% of the Monthly Salary Credit (MSC) — 5% employee share and 10% employer share. This rate took effect January 2025 under RA 11199 (Social Security Act of 2018) and remains the same for 2026. The employer also pays EC (Employees' Compensation) of P10 or P30 depending on the MSC bracket.
- What is the Monthly Salary Credit (MSC) for SSS?
- The Monthly Salary Credit (MSC) is the basis for computing SSS contributions. It is determined by salary brackets — your actual monthly salary is mapped to a corresponding MSC value. The minimum MSC is P5,000 and the maximum is P35,000.
- What is the MPF (Mandatory Provident Fund)?
- The MPF applies to employees with MSC above P20,000. For the salary amount exceeding P20,000, an additional 5% employee share and 10% employer share is collected for the MPF program. This is credited to the member's individual provident fund account for enhanced retirement benefits.
- What is the maximum SSS contribution for 2026?
- At the maximum MSC of P35,000, the total monthly SSS contribution is P5,250 — P1,750 employee share (P1,000 regular SS + P750 MPF) and P3,500 employer share (P2,000 regular SS + P1,500 MPF). The employer also pays P30 for EC, bringing the total employer cost to P3,530.
- When should employers remit SSS contributions?
- SSS contributions must be remitted by the 10th of the month following the applicable period for household employers. For business employers, the deadline follows the SSS payment schedule based on the last digit of the employer's SSS number. Late remittance incurs a 2% per month penalty.
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