SSS Contribution Table Kasambahay Philippines 2026
Complete SSS contribution table kasambahay Philippines 2026 — monthly SSS contributions for household workers and their employers under the Batas Kasambahay.
Last updated: January 2026 · sss.gov.ph · RA 10361 Batas Kasambahay · SSS Circular 2024-006 · RA 11199
The Key Rule — Who Pays?
The Kasambahay SSS contribution rule is different from all other member types. Under the Batas Kasambahay (RA 10361), if a household worker earns ₱5,000 or less per month, the household employer is required to pay the entire contribution — both the employee share and the employer share. The kasambahay pays nothing from their salary. If the kasambahay earns more than ₱5,000, the standard split applies — the kasambahay pays 5% and the employer pays 10%.
The minimum MSC for kasambahay is ₱1,000 — lower than the ₱5,000 minimum for regular employees. This reflects the reality that many kasambahay earn below ₱5,000 per month and still need social security protection. SSS coverage is mandatory for all kasambahay regardless of salary level.
The Kasambahay Rule
Salary ≤ ₱5,000: Employer pays FULL contribution — kasambahay pays ₱0
Salary > ₱5,000: Kasambahay 5% + Employer 10% (standard split)
Min MSC: ₱1,000 · EC paid by employer
Salary ₱5,000 and Below — Employer Pays All
Kasambahay deduction: ₱0 · Employer pays full 15% + EC
| Monthly Salary | MSC | Kasambahay pays | Employer pays (15% + EC) |
|---|---|---|---|
| Below ₱1,250 | ₱1,000 | ₱0.00 | ₱160.00 |
| ₱1,250 – ₱1,749.99 | ₱1,500 | ₱0.00 | ₱235.00 |
| ₱1,750 – ₱2,249.99 | ₱2,000 | ₱0.00 | ₱310.00 |
| ₱2,250 – ₱2,749.99 | ₱2,500 | ₱0.00 | ₱385.00 |
| ₱2,750 – ₱3,249.99 | ₱3,000 | ₱0.00 | ₱460.00 |
| ₱3,250 – ₱3,749.99 | ₱3,500 | ₱0.00 | ₱535.00 |
| ₱3,750 – ₱4,249.99 | ₱4,000 | ₱0.00 | ₱610.00 |
| ₱4,250 – ₱4,749.99 | ₱4,500 | ₱0.00 | ₱685.00 |
| ₱4,750 – ₱5,000 | ₱5,000 | ₱0.00 | ₱760.00 |
📌 Employer total = 15% of MSC + EC (₱10 for MSC below ₱15,000 · ₱30 for ₱15,000 and above). Kasambahay earning ₱5,000 or less pays nothing.
Salary Above ₱5,000 — Standard Split
Kasambahay pays 5% · Employer pays 10% + EC · Same as regular employed member
| Monthly Salary | MSC | Kasambahay (5%) | Employer (10%+EC) | Total |
|---|---|---|---|---|
| ₱5,001 – ₱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 – ₱9,749.99 | ₱8,500–₱9,500 | ₱425–₱475 | ₱860–₱960 | ₱1,285–₱1,435 |
| ₱9,750 and above | ₱10,000+ | ₱500+ | ₱1,010+ | ₱1,510+ |
📌 For salary above ₱9,750 the same brackets as regular employed members apply. See the Employee Contribution Table for the full bracket list.
Household Employer Obligations
Under the Batas Kasambahay (RA 10361), household employers have mandatory SSS obligations. Failure to comply carries penalties of 2% per month on unpaid contributions and can result in criminal liability under both RA 10361 and RA 11199.
| Obligation | Requirement |
|---|---|
| Register kasambahay with SSS | Within 30 days of employment start |
| Pay full contribution (salary ≤ ₱5,000) | Employer covers both employee and employer share |
| Remit contributions monthly | Via SSS-accredited payment channels using PRN |
| Pay PhilHealth and Pag-IBIG | SSS is not the only mandatory benefit — all three apply |
| Penalty for non-compliance | 2% per month on unpaid contributions + criminal liability |
Frequently Asked Questions
Does my kasambahay get SSS benefits even if I pay everything?
Yes — the kasambahay is the SSS member and receives all the benefits regardless of who pays the contribution. SSS benefits belong to the member, not the contributor. Your kasambahay is entitled to retirement pension, sickness benefits, maternity benefits, disability benefits, and salary loans — as long as they meet the qualifying conditions for each benefit.
What if my kasambahay already has an SSS number from a previous employer?
Use their existing SSS number — never apply for a new one. An SS Number is a unique lifetime number. You report them as your employee using their existing number and start paying contributions. Their contribution history from all employers accumulates in the same record.
Do I need to register even for a part-time kasambahay?
Yes — SSS coverage is compulsory for all kasambahay regardless of whether they work full-time or part-time, live-in or live-out. The Batas Kasambahay covers all household workers including cooks, drivers, gardeners, laundry persons, and caregivers.
How do I pay SSS contributions for my kasambahay?
Generate a Payment Reference Number (PRN) through your My.SSS employer account, then pay through any SSS-accredited bank, payment center, GCash, Maya, or online banking. You must have an employer account registered at my.sss.gov.ph to access the kasambahay employer portal.
Also in SSS Philippines:
📋 Rates verified — Official sources: sss.gov.ph/kasambahay/ · RA 10361 Batas Kasambahay · SSS Circular 2024-006 · RA 11199
⚠️ 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 information visit sss.gov.ph.
