SSS Contribution Table Voluntary Philippines 2026
Complete SSS contribution table voluntary Philippines 2026 — monthly contributions for voluntary members and non-working spouses, verified from sss.gov.ph.
Last updated: January 2026 · sss.gov.ph · SSS Circular 2024-006 · RA 11199 · Effective January 2025
Who Are Voluntary Members?
Voluntary members (VM) are Filipinos who choose to keep paying SSS contributions even though they no longer have an employer. This includes workers who resigned or were separated from employment, self-employed individuals who stopped active business, OFWs who returned home, and non-working spouses of SSS members. Staying as a voluntary member protects your eligibility for all SSS benefits — retirement pension, sickness benefits, maternity benefits, and salary loans.
The key difference from employed members is that you pay the full 15% yourself — there is no employer to cover the other half. You also have more flexibility in choosing your MSC bracket, though you cannot go below the minimum of ₱5,000. One important restriction: if you miss a month, you cannot pay retroactively to fill the gap — contributions can only be paid going forward.
2026 Key Rates — Voluntary Member
Member pays: 15% of MSC (full amount) · No EC contribution
Min MSC: ₱5,000 · Max MSC: ₱35,000
Non-Working Spouse: MSC = 50% of working spouse’s income
Voluntary Member Contribution Table 2026
Member pays full 15% · No employer share · No EC · Min MSC ₱5,000
| Monthly Income Declared | MSC | Monthly Contribution (15%) |
|---|---|---|
| ₱4,750 – ₱5,249.99 (minimum) | ₱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 – ₱14,749.99 | ₱10,500–₱14,500 | ₱1,575–₱2,175 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱3,000.00 |
| ₱20,250 – ₱24,749.99 | ₱20,500–₱24,500 | ₱3,075–₱3,675 |
| ₱24,750 – ₱29,749.99 | ₱25,000–₱29,500 | ₱3,750–₱4,425 |
| ₱29,750 – ₱34,749.99 | ₱30,000–₱34,500 | ₱4,500–₱5,175 |
| ₱34,750 and above | ₱35,000 | ₱5,250.00 |
📌 Green rows = MSC above ₱20,000 — portion above ₱20,000 goes to MPF (MySSS Pension Booster). No EC for voluntary members.
Non-Working Spouse — Special MSC Rules
Non-working spouses cannot freely choose their MSC. Their contribution is always based on 50% of their working spouse’s declared monthly income, rounded up to the nearest MSC bracket. This means your SSS contributions as a non-working spouse are directly tied to what your spouse earns and declares.
| Working Spouse Income | 50% = NWS Base | NWS MSC | NWS Monthly Contribution |
|---|---|---|---|
| ₱10,000 | ₱5,000 | ₱5,000 | ₱750.00 |
| ₱20,000 | ₱10,000 | ₱10,000 | ₱1,500.00 |
| ₱30,000 | ₱15,000 | ₱15,000 | ₱2,250.00 |
| ₱40,000 | ₱20,000 | ₱20,000 | ₱3,000.00 |
| ₱70,000 | ₱35,000 | ₱35,000 | ₱5,250.00 |
Frequently Asked Questions
Can I still get SSS benefits if I miss months as a voluntary member?
Yes — missing months does not disqualify you from all benefits, but it creates gaps in your contribution record. Most SSS benefits require a minimum number of contributions within a specific window before the benefit. For example, sickness benefits require at least 3 contributions in the 12 months before the semester of sickness. If you have gaps during that period you may not qualify. The key is to pay consistently, especially in the months before you might need a benefit.
Can I pay retroactively for months I missed as a voluntary member?
No — voluntary members can only pay contributions going forward. Unlike self-employed members and informal economy workers under the flexible payment scheme, VMs cannot go back and pay for missed months. Once a month has passed without payment, that gap is permanent in your record.
As a non-working spouse, what if my spouse’s income changes?
You can update your MSC based on your spouse’s new income by submitting a Member Data Change Request Form (SS Form E-4) at any SSS branch. You do not need to present proof of your spouse’s income to make this change. Your new MSC will be based on 50% of your spouse’s updated declared income, rounded up to the next bracket if needed.
Can I switch from voluntary member to a different membership type?
Yes — if you return to employment, your coverage automatically shifts back to employed member status. If you start a business, you become self-employed. If you go abroad to work, you can switch to OFW-member status. The switch happens based on your actual situation and is reflected through your contribution payments under the new payor type.
Also in SSS Philippines:
📋 Rates verified — Official sources: sss.gov.ph/voluntary-member/ · sss.gov.ph/non-working-spouse/ · 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.
