SSS Contribution Table Self-Employed Philippines 2026
Complete SSS contribution table self-employed Philippines 2026 — find your exact monthly SSS contribution as a freelancer, business owner, or self-employed worker.
Last updated: January 2026 · sss.gov.ph · SSS Circular 2024-006 · RA 11199 · Effective January 2025
Self-Employed SSS Contributions — Key Rules
As a self-employed member you pay the full 15% of your Monthly Salary Credit (MSC) — there is no employer to share the cost. You choose your MSC based on your declared monthly income, within the allowed brackets from ₱5,000 to ₱35,000. Unlike employed members, self-employed members do not pay the EC (Employees’ Compensation) contribution — that applies only to employed workers covered by an employer.
You have flexibility in choosing your MSC — you can pay at any bracket up to your declared income. Paying at a higher MSC means higher benefits when you claim pension, sickness pay, or maternity benefits. However, you cannot decrease your MSC to a level lower than your last posted contribution without proper justification.
2026 Key Rates — Self-Employed
Member pays: 15% of MSC (full amount) · No EC contribution
Min MSC: ₱5,000 · Max MSC: ₱35,000 · No employer share
SSS Self-Employed Contribution Table 2026
| Monthly Income | MSC | Monthly Contribution (15%) |
|---|---|---|
| Below ₱4,750 | ₱4,500 | ₱675.00 |
| ₱4,750 – ₱5,249.99 | ₱5,000 | ₱750.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | ₱825.00 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | ₱900.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500 | ₱975.00 |
| ₱6,750 – ₱7,249.99 | ₱7,000 | ₱1,050.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500 | ₱1,125.00 |
| ₱7,750 – ₱8,249.99 | ₱8,000 | ₱1,200.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500 | ₱1,275.00 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | ₱1,350.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500 | ₱1,425.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱1,500.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500 | ₱1,575.00 |
| ₱10,750 – ₱11,249.99 | ₱11,000 | ₱1,650.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500 | ₱1,725.00 |
| ₱11,750 – ₱12,249.99 | ₱12,000 | ₱1,800.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500 | ₱1,875.00 |
| ₱12,750 – ₱13,249.99 | ₱13,000 | ₱1,950.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500 | ₱2,025.00 |
| ₱13,750 – ₱14,249.99 | ₱14,000 | ₱2,100.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | ₱2,175.00 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱2,250.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500 | ₱2,325.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱2,400.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500 | ₱2,475.00 |
| ₱16,750 – ₱17,249.99 | ₱17,000 | ₱2,550.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500 | ₱2,625.00 |
| ₱17,750 – ₱18,249.99 | ₱18,000 | ₱2,700.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500 | ₱2,775.00 |
| ₱18,750 – ₱19,249.99 | ₱19,000 | ₱2,850.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500 | ₱2,925.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱3,000.00 |
| ₱20,250 – ₱20,749.99 | ₱20,500 | ₱3,075.00 |
| ₱20,750 – ₱21,249.99 | ₱21,000 | ₱3,150.00 |
| ₱21,250 – ₱21,749.99 | ₱21,500 | ₱3,225.00 |
| ₱21,750 – ₱22,249.99 | ₱22,000 | ₱3,300.00 |
| ₱22,250 – ₱22,749.99 | ₱22,500 | ₱3,375.00 |
| ₱22,750 – ₱23,249.99 | ₱23,000 | ₱3,450.00 |
| ₱23,250 – ₱23,749.99 | ₱23,500 | ₱3,525.00 |
| ₱23,750 – ₱24,249.99 | ₱24,000 | ₱3,600.00 |
| ₱24,250 – ₱24,749.99 | ₱24,500 | ₱3,675.00 |
| ₱24,750 – ₱25,249.99 | ₱25,000 | ₱3,750.00 |
| ₱25,250 – ₱25,749.99 | ₱25,500 | ₱3,825.00 |
| ₱25,750 – ₱26,249.99 | ₱26,000 | ₱3,900.00 |
| ₱26,250 – ₱26,749.99 | ₱26,500 | ₱3,975.00 |
| ₱26,750 – ₱27,249.99 | ₱27,000 | ₱4,050.00 |
| ₱27,250 – ₱27,749.99 | ₱27,500 | ₱4,125.00 |
| ₱27,750 – ₱28,249.99 | ₱28,000 | ₱4,200.00 |
| ₱28,250 – ₱28,749.99 | ₱28,500 | ₱4,275.00 |
| ₱28,750 – ₱29,249.99 | ₱29,000 | ₱4,350.00 |
| ₱29,250 – ₱29,749.99 | ₱29,500 | ₱4,425.00 |
| ₱29,750 – ₱30,249.99 | ₱30,000 | ₱4,500.00 |
| ₱30,250 – ₱30,749.99 | ₱30,500 | ₱4,575.00 |
| ₱30,750 – ₱31,249.99 | ₱31,000 | ₱4,650.00 |
| ₱31,250 – ₱31,749.99 | ₱31,500 | ₱4,725.00 |
| ₱31,750 – ₱32,249.99 | ₱32,000 | ₱4,800.00 |
| ₱32,250 – ₱32,749.99 | ₱32,500 | ₱4,875.00 |
| ₱32,750 – ₱33,249.99 | ₱33,000 | ₱4,950.00 |
| ₱33,250 – ₱33,749.99 | ₱33,500 | ₱5,025.00 |
| ₱33,750 – ₱34,249.99 | ₱34,000 | ₱5,100.00 |
| ₱34,250 – ₱34,749.99 | ₱34,500 | ₱5,175.00 |
| ₱34,750 and above | ₱35,000 | ₱5,250.00 |
📌 Rows in green = MSC above ₱20,000 — portion above ₱20,000 goes to MPF (MySSS Pension Booster). No EC contribution for self-employed members.
Why Paying at the Right MSC Matters
As a self-employed member, you have more control over your MSC than an employed worker does. Your employer doesn’t set it for you — you declare your income and choose your bracket. Paying at a higher MSC costs more per month but directly increases every benefit you’re entitled to — a higher pension when you retire, a larger sickness benefit when you’re ill, and a bigger maternity benefit when you need it.
The most common mistake self-employed members make is paying at the minimum MSC of ₱5,000 regardless of their actual income. If you earn ₱25,000/month but pay contributions at ₱5,000 MSC, your retirement pension will be calculated on ₱5,000 — a fraction of what it would be at your actual income level. The additional cost of paying at the correct bracket is a direct investment in your future benefits.
Frequently Asked Questions
Can I pay SSS contributions for past months I missed?
Self-employed members and informal economy workers can pay contributions for any of the last 12 months in the current month under a flexible contribution payment scheme. This allows you to catch up on missed months without losing coverage for that period. You cannot pay for months older than 12 months from the current date.
What is the non-working spouse MSC rule?
If you are a non-working spouse, your MSC is based on 50% of your working spouse’s declared MSC. You cannot choose your MSC independently — it’s automatically set at half your spouse’s contribution bracket. This ensures your SSS coverage reflects your household’s income level.
Can I increase my MSC mid-year?
Yes — self-employed members can increase their MSC at any time based on their actual income. However you cannot decrease your MSC to a lower level than your last posted contribution without justification. If your income drops significantly, contact SSS directly to update your records.
How do I pay my SSS contributions as self-employed?
You can pay online through the SSS Mobile App, GCash, Maya, Bayad App, or internet banking via accredited banks. You can also pay in person at any SSS branch or accredited payment center. Generate your Payment Reference Number (PRN) first through your My.SSS account before making any payment.
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.
