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: July 2026 · sss.gov.ph · SSS Circular 2024-008 · RA 11199 · Effective January 2025
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Self-Employed SSS Contributions — Key Rules
As a self-employed member you pay the full 15% of your Monthly Salary Credit (MSC) yourself — 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. On top of the 15%, you also pay the EC (Employees’ Compensation) contribution — ₱10 per month if your MSC is below ₱15,000, or ₱30 if your MSC is ₱15,000 or above. Since September 2020 all self-employed SSS members are covered under the Employees’ Compensation Program, which protects you against work-related sickness, injury, disability, or death — so this small EC amount is part of your monthly contribution.
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 + EC · You shoulder the full amount — no employer share
EC: ₱10 (MSC ₱14,500 and below) / ₱30 (MSC ₱15,000 and above)
Min MSC: ₱5,000 · Max MSC: ₱35,000
SSS Self-Employed Contribution Table 2026
| Monthly Income | MSC | SS Contribution (15%) | EC | Total |
|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱750.00 | ₱10.00 | ₱760.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | ₱825.00 | ₱10.00 | ₱835.00 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | ₱900.00 | ₱10.00 | ₱910.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500 | ₱975.00 | ₱10.00 | ₱985.00 |
| ₱6,750 – ₱7,249.99 | ₱7,000 | ₱1,050.00 | ₱10.00 | ₱1,060.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500 | ₱1,125.00 | ₱10.00 | ₱1,135.00 |
| ₱7,750 – ₱8,249.99 | ₱8,000 | ₱1,200.00 | ₱10.00 | ₱1,210.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500 | ₱1,275.00 | ₱10.00 | ₱1,285.00 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | ₱1,350.00 | ₱10.00 | ₱1,360.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500 | ₱1,425.00 | ₱10.00 | ₱1,435.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱1,500.00 | ₱10.00 | ₱1,510.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500 | ₱1,575.00 | ₱10.00 | ₱1,585.00 |
| ₱10,750 – ₱11,249.99 | ₱11,000 | ₱1,650.00 | ₱10.00 | ₱1,660.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500 | ₱1,725.00 | ₱10.00 | ₱1,735.00 |
| ₱11,750 – ₱12,249.99 | ₱12,000 | ₱1,800.00 | ₱10.00 | ₱1,810.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500 | ₱1,875.00 | ₱10.00 | ₱1,885.00 |
| ₱12,750 – ₱13,249.99 | ₱13,000 | ₱1,950.00 | ₱10.00 | ₱1,960.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500 | ₱2,025.00 | ₱10.00 | ₱2,035.00 |
| ₱13,750 – ₱14,249.99 | ₱14,000 | ₱2,100.00 | ₱10.00 | ₱2,110.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | ₱2,175.00 | ₱10.00 | ₱2,185.00 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱2,250.00 | ₱30.00 | ₱2,280.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500 | ₱2,325.00 | ₱30.00 | ₱2,355.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱2,400.00 | ₱30.00 | ₱2,430.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500 | ₱2,475.00 | ₱30.00 | ₱2,505.00 |
| ₱16,750 – ₱17,249.99 | ₱17,000 | ₱2,550.00 | ₱30.00 | ₱2,580.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500 | ₱2,625.00 | ₱30.00 | ₱2,655.00 |
| ₱17,750 – ₱18,249.99 | ₱18,000 | ₱2,700.00 | ₱30.00 | ₱2,730.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500 | ₱2,775.00 | ₱30.00 | ₱2,805.00 |
| ₱18,750 – ₱19,249.99 | ₱19,000 | ₱2,850.00 | ₱30.00 | ₱2,880.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500 | ₱2,925.00 | ₱30.00 | ₱2,955.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱3,000.00 | ₱30.00 | ₱3,030.00 |
| ₱20,250 – ₱20,749.99 | ₱20,500 | ₱3,075.00 | ₱30.00 | ₱3,105.00 |
| ₱20,750 – ₱21,249.99 | ₱21,000 | ₱3,150.00 | ₱30.00 | ₱3,180.00 |
| ₱21,250 – ₱21,749.99 | ₱21,500 | ₱3,225.00 | ₱30.00 | ₱3,255.00 |
| ₱21,750 – ₱22,249.99 | ₱22,000 | ₱3,300.00 | ₱30.00 | ₱3,330.00 |
| ₱22,250 – ₱22,749.99 | ₱22,500 | ₱3,375.00 | ₱30.00 | ₱3,405.00 |
| ₱22,750 – ₱23,249.99 | ₱23,000 | ₱3,450.00 | ₱30.00 | ₱3,480.00 |
| ₱23,250 – ₱23,749.99 | ₱23,500 | ₱3,525.00 | ₱30.00 | ₱3,555.00 |
| ₱23,750 – ₱24,249.99 | ₱24,000 | ₱3,600.00 | ₱30.00 | ₱3,630.00 |
| ₱24,250 – ₱24,749.99 | ₱24,500 | ₱3,675.00 | ₱30.00 | ₱3,705.00 |
| ₱24,750 – ₱25,249.99 | ₱25,000 | ₱3,750.00 | ₱30.00 | ₱3,780.00 |
| ₱25,250 – ₱25,749.99 | ₱25,500 | ₱3,825.00 | ₱30.00 | ₱3,855.00 |
| ₱25,750 – ₱26,249.99 | ₱26,000 | ₱3,900.00 | ₱30.00 | ₱3,930.00 |
| ₱26,250 – ₱26,749.99 | ₱26,500 | ₱3,975.00 | ₱30.00 | ₱4,005.00 |
| ₱26,750 – ₱27,249.99 | ₱27,000 | ₱4,050.00 | ₱30.00 | ₱4,080.00 |
| ₱27,250 – ₱27,749.99 | ₱27,500 | ₱4,125.00 | ₱30.00 | ₱4,155.00 |
| ₱27,750 – ₱28,249.99 | ₱28,000 | ₱4,200.00 | ₱30.00 | ₱4,230.00 |
| ₱28,250 – ₱28,749.99 | ₱28,500 | ₱4,275.00 | ₱30.00 | ₱4,305.00 |
| ₱28,750 – ₱29,249.99 | ₱29,000 | ₱4,350.00 | ₱30.00 | ₱4,380.00 |
| ₱29,250 – ₱29,749.99 | ₱29,500 | ₱4,425.00 | ₱30.00 | ₱4,455.00 |
| ₱29,750 – ₱30,249.99 | ₱30,000 | ₱4,500.00 | ₱30.00 | ₱4,530.00 |
| ₱30,250 – ₱30,749.99 | ₱30,500 | ₱4,575.00 | ₱30.00 | ₱4,605.00 |
| ₱30,750 – ₱31,249.99 | ₱31,000 | ₱4,650.00 | ₱30.00 | ₱4,680.00 |
| ₱31,250 – ₱31,749.99 | ₱31,500 | ₱4,725.00 | ₱30.00 | ₱4,755.00 |
| ₱31,750 – ₱32,249.99 | ₱32,000 | ₱4,800.00 | ₱30.00 | ₱4,830.00 |
| ₱32,250 – ₱32,749.99 | ₱32,500 | ₱4,875.00 | ₱30.00 | ₱4,905.00 |
| ₱32,750 – ₱33,249.99 | ₱33,000 | ₱4,950.00 | ₱30.00 | ₱4,980.00 |
| ₱33,250 – ₱33,749.99 | ₱33,500 | ₱5,025.00 | ₱30.00 | ₱5,055.00 |
| ₱33,750 – ₱34,249.99 | ₱34,000 | ₱5,100.00 | ₱30.00 | ₱5,130.00 |
| ₱34,250 – ₱34,749.99 | ₱34,500 | ₱5,175.00 | ₱30.00 | ₱5,205.00 |
| ₱34,750 and above | ₱35,000 | ₱5,250.00 | ₱30.00 | ₱5,280.00 |
📌 Rows in green = MSC above ₱20,000 — the SS portion above ₱20,000 goes to the MPF (MySSS Pension Booster). EC contribution: ₱10 for MSC ₱14,500 and below · ₱30 for MSC ₱15,000 and above. Total = 15% of MSC + EC.
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.
Got your contribution? Two things worth checking next
→ Compute your exact SSS contribution — enter your salary and get it instantly. → Your future SSS pension — estimate the monthly pension you will receive.Frequently Asked Questions
Can I pay SSS contributions for past months I missed?
No. Self-employed members cannot pay retroactively for months they missed. Once a month passes without a posted contribution, it becomes a permanent “gap” in your record — back-payment to fill gaps is not allowed. You can only pay for the current and future applicable months. Your existing posted contributions stay valid and continue to count toward your benefits, but missed months cannot be recovered. This is why paying on time each month or quarter is important.
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 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 2024-008 · RA 11199 · Effective January 2025
⚠️ This is general information, not financial, tax, or legal advice. KnowMyGovt is an independent service — not affiliated with or endorsed by the SSS, PhilHealth, Pag-IBIG, the BIR, DOLE, or the Philippine government — and is not liable for decisions made in reliance on it.
