SSS Contribution Table Employee 2026
Complete SSS contribution table employee Philippines 2026 — find your exact monthly SSS deduction based on your salary bracket.
Last updated: January 2026 · sss.gov.ph · SSS Circular 2024-006 · RA 11199 · Effective January 2025
How to Read This Table
Find your monthly basic salary in the Range of Compensation column. The corresponding Monthly Salary Credit (MSC) is the bracket SSS uses to calculate your contributions — not your exact salary. Your deduction is 5% of your MSC. Your employer pays an additional 10% plus the EC (Employees’ Compensation) contribution. For MSC above ₱20,000, contributions above that level go to the MPF (MySSS Pension Booster) — a separate retirement savings account that grows with dividends.
2026 Key Rates — Employee
Employee share: 5% of MSC · Employer share: 10% of MSC + EC · Total: 15% of MSC
Min MSC: ₱5,000 · Max MSC: ₱35,000 · EC: ₱10 (MSC below ₱15,000) / ₱30 (₱15,000 and above)
SSS Employee Contribution Table 2026
| Range of Compensation | MSC | Employee (5%) | Employer (10%+EC) | Total |
|---|---|---|---|---|
| Below ₱4,750 | ₱4,500 | ₱225.00 | ₱460.00 | ₱685.00 |
| ₱4,750 – ₱5,249.99 | ₱5,000 | ₱250.00 | ₱510.00 | ₱760.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | ₱275.00 | ₱560.00 | ₱835.00 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | ₱300.00 | ₱610.00 | ₱910.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500 | ₱325.00 | ₱660.00 | ₱985.00 |
| ₱6,750 – ₱7,249.99 | ₱7,000 | ₱350.00 | ₱710.00 | ₱1,060.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500 | ₱375.00 | ₱760.00 | ₱1,135.00 |
| ₱7,750 – ₱8,249.99 | ₱8,000 | ₱400.00 | ₱810.00 | ₱1,210.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500 | ₱425.00 | ₱860.00 | ₱1,285.00 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | ₱450.00 | ₱910.00 | ₱1,360.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500 | ₱475.00 | ₱960.00 | ₱1,435.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱500.00 | ₱1,010.00 | ₱1,510.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500 | ₱525.00 | ₱1,060.00 | ₱1,585.00 |
| ₱10,750 – ₱11,249.99 | ₱11,000 | ₱550.00 | ₱1,110.00 | ₱1,660.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500 | ₱575.00 | ₱1,160.00 | ₱1,735.00 |
| ₱11,750 – ₱12,249.99 | ₱12,000 | ₱600.00 | ₱1,210.00 | ₱1,810.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500 | ₱625.00 | ₱1,260.00 | ₱1,885.00 |
| ₱12,750 – ₱13,249.99 | ₱13,000 | ₱650.00 | ₱1,310.00 | ₱1,960.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500 | ₱675.00 | ₱1,360.00 | ₱2,035.00 |
| ₱13,750 – ₱14,249.99 | ₱14,000 | ₱700.00 | ₱1,410.00 | ₱2,110.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | ₱725.00 | ₱1,460.00 | ₱2,185.00 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱750.00 | ₱1,530.00 | ₱2,280.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500 | ₱775.00 | ₱1,580.00 | ₱2,355.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱800.00 | ₱1,630.00 | ₱2,430.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500 | ₱825.00 | ₱1,680.00 | ₱2,505.00 |
| ₱16,750 – ₱17,249.99 | ₱17,000 | ₱850.00 | ₱1,730.00 | ₱2,580.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500 | ₱875.00 | ₱1,780.00 | ₱2,655.00 |
| ₱17,750 – ₱18,249.99 | ₱18,000 | ₱900.00 | ₱1,830.00 | ₱2,730.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500 | ₱925.00 | ₱1,880.00 | ₱2,805.00 |
| ₱18,750 – ₱19,249.99 | ₱19,000 | ₱950.00 | ₱1,930.00 | ₱2,880.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500 | ₱975.00 | ₱1,980.00 | ₱2,955.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱1,000.00 | ₱2,030.00 | ₱3,030.00 |
| ₱20,250 – ₱20,749.99 | ₱20,500 | ₱1,025.00 | ₱2,080.00 | ₱3,105.00 |
| ₱20,750 – ₱21,249.99 | ₱21,000 | ₱1,050.00 | ₱2,130.00 | ₱3,180.00 |
| ₱21,250 – ₱21,749.99 | ₱21,500 | ₱1,075.00 | ₱2,180.00 | ₱3,255.00 |
| ₱21,750 – ₱22,249.99 | ₱22,000 | ₱1,100.00 | ₱2,230.00 | ₱3,330.00 |
| ₱22,250 – ₱22,749.99 | ₱22,500 | ₱1,125.00 | ₱2,280.00 | ₱3,405.00 |
| ₱22,750 – ₱23,249.99 | ₱23,000 | ₱1,150.00 | ₱2,330.00 | ₱3,480.00 |
| ₱23,250 – ₱23,749.99 | ₱23,500 | ₱1,175.00 | ₱2,380.00 | ₱3,555.00 |
| ₱23,750 – ₱24,249.99 | ₱24,000 | ₱1,200.00 | ₱2,430.00 | ₱3,630.00 |
| ₱24,250 – ₱24,749.99 | ₱24,500 | ₱1,225.00 | ₱2,480.00 | ₱3,705.00 |
| ₱24,750 – ₱25,249.99 | ₱25,000 | ₱1,250.00 | ₱2,530.00 | ₱3,780.00 |
| ₱25,250 – ₱25,749.99 | ₱25,500 | ₱1,275.00 | ₱2,580.00 | ₱3,855.00 |
| ₱25,750 – ₱26,249.99 | ₱26,000 | ₱1,300.00 | ₱2,630.00 | ₱3,930.00 |
| ₱26,250 – ₱26,749.99 | ₱26,500 | ₱1,325.00 | ₱2,680.00 | ₱4,005.00 |
| ₱26,750 – ₱27,249.99 | ₱27,000 | ₱1,350.00 | ₱2,730.00 | ₱4,080.00 |
| ₱27,250 – ₱27,749.99 | ₱27,500 | ₱1,375.00 | ₱2,780.00 | ₱4,155.00 |
| ₱27,750 – ₱28,249.99 | ₱28,000 | ₱1,400.00 | ₱2,830.00 | ₱4,230.00 |
| ₱28,250 – ₱28,749.99 | ₱28,500 | ₱1,425.00 | ₱2,880.00 | ₱4,305.00 |
| ₱28,750 – ₱29,249.99 | ₱29,000 | ₱1,450.00 | ₱2,930.00 | ₱4,380.00 |
| ₱29,250 – ₱29,749.99 | ₱29,500 | ₱1,475.00 | ₱2,980.00 | ₱4,455.00 |
| ₱29,750 – ₱30,249.99 | ₱30,000 | ₱1,500.00 | ₱3,030.00 | ₱4,530.00 |
| ₱30,250 – ₱30,749.99 | ₱30,500 | ₱1,525.00 | ₱3,080.00 | ₱4,605.00 |
| ₱30,750 – ₱31,249.99 | ₱31,000 | ₱1,550.00 | ₱3,130.00 | ₱4,680.00 |
| ₱31,250 – ₱31,749.99 | ₱31,500 | ₱1,575.00 | ₱3,180.00 | ₱4,755.00 |
| ₱31,750 – ₱32,249.99 | ₱32,000 | ₱1,600.00 | ₱3,230.00 | ₱4,830.00 |
| ₱32,250 – ₱32,749.99 | ₱32,500 | ₱1,625.00 | ₱3,280.00 | ₱4,905.00 |
| ₱32,750 – ₱33,249.99 | ₱33,000 | ₱1,650.00 | ₱3,330.00 | ₱4,980.00 |
| ₱33,250 – ₱33,749.99 | ₱33,500 | ₱1,675.00 | ₱3,380.00 | ₱5,055.00 |
| ₱33,750 – ₱34,249.99 | ₱34,000 | ₱1,700.00 | ₱3,430.00 | ₱5,130.00 |
| ₱34,250 – ₱34,749.99 | ₱34,500 | ₱1,725.00 | ₱3,480.00 | ₱5,205.00 |
| ₱34,750 and above | ₱35,000 | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 |
📌 Rows in green = MSC above ₱20,000 — portion above ₱20,000 goes to MPF (MySSS Pension Booster). EC = ₱10 for MSC below ₱15,000 · ₱30 for ₱15,000 and above. Employer total = 10% of MSC + EC.
Understanding Your SSS Deduction
Your monthly SSS deduction is not calculated from your exact salary — it’s based on the MSC bracket your salary falls into. The MSC increases in ₱500 steps from ₱5,000 to ₱35,000. If your salary is ₱18,300, your MSC is ₱18,500 and your monthly deduction is ₱925. A ₱200 raise might not move you to the next bracket, so your deduction stays the same until you cross a bracket boundary.
For salaries above ₱20,000, your 5% employee contribution includes both a Regular SS portion and an MPF portion. The MPF covers the amount above ₱20,000 — but from your perspective, you still just pay 5% of your total MSC. The split between Regular SS and MPF is handled automatically by SSS and shows up separately on your contribution record at my.sss.gov.ph.
Your employer’s share is always 10% of your MSC plus the EC contribution — either ₱10 or ₱30 depending on your bracket. Your employer never deducts their share from your salary. The EC contribution specifically covers you for work-related injuries, illness, disability, or death — entirely at your employer’s cost.
Frequently Asked Questions
Why does my payslip show a different SSS deduction than the table?
Your payslip should match the table exactly. If it doesn’t, either your employer is using the wrong MSC bracket, or your salary includes allowances or bonuses that your employer is treating as part of your basic pay. Only regular, fixed monthly compensation is included in the SSS computation. Check with your HR if the numbers don’t match.
Can my employer deduct the employer’s share from my salary?
No — this is illegal. The employer’s 10% share and EC contribution are entirely at the employer’s expense. Deducting any part of the employer’s SSS share from your salary is a violation of the SSS law and can be reported to the SSS.
What is the minimum SSS contribution for a regular employee?
The minimum MSC for regular employed members is ₱5,000, giving a minimum employee deduction of ₱250 per month. Employers must use at least this bracket regardless of how low an employee’s salary is — unless the employee is a kasambahay earning below ₱5,000, in which case different rules apply.
How do I verify my contributions are being posted?
Log into My.SSS at my.sss.gov.ph, go to Inquiry → Contributions. You’ll see a month-by-month record of every posted contribution. If a month is missing, your employer failed to remit. You can file a complaint directly with SSS — your employer is legally required to remit contributions on time.
Also in SSS Philippines:
📋 Rates verified — Official source: sss.gov.ph/sss-contribution-table/ · SSS Circular 2024-006 · RA 11199 · Effective January 2025
⚠️ This table is for informational purposes only and does not constitute financial or legal advice. KnowMyGovt is not affiliated with SSS or the Philippine government. For official contribution records visit my.sss.gov.ph.
