SSS Contribution Table 2026: Latest Rates and Schedule of Payment

When it comes to calculating Social Security System (SSS) contributions in the Philippines, one of the most important documents that you need to familiarize yourself with is the SSS Contribution Table. This table contains the updated figures for the contributions for each month.

Knowing this information will help ensure that you are following the SSS payment schedule, making the right contributions, and avoiding any potential penalties or fines due to incorrect payments.

In this article, we will take a detailed look at the SSS Contribution Table for 2026 – the schedule effective January 2025, which remains in force in 2026 – and explain why it is important to understand and follow it. Moreover, we’ll discuss the advantages of the current contributions schedule and the frequently asked questions about it.

The 2025 step was the last increase under the Social Security Act of 2018 (RA 11199). The law sets no further increase after 2025, so the contribution rate stays at 15% in 2026, with the MSC still at P5,000 to P35,000. See the full schedule of rate increases from 2019 to 2025.

Understanding the SSS Monthly Contribution Table

The official schedule issued by the Social Security System in the Philippines is designed to provide guidance to its members regarding the specific monthly contribution amounts based on their monthly salary credit or compensation range.

This schedule is known as the SSS Contribution Table. It changes only when SSS issues a new circular; the most recent ones took effect in January 2025.

• The Contribution Table is structured with columns for the minimum and maximum salary ranges for each bracket, as well as columns for the monthly salary credit and the contribution amounts.
• The Contribution Table is organized by salary bracket, with the lowest bracket at the top and the highest bracket at the bottom.
• The Contribution Table also includes information on the maximum monthly contribution.
• The SSS Contribution Table serves as the basis for calculating the monthly contributions of SSS members, which are deducted from their salaries or income.

The SSS Contribution Table is an important tool for SSS members as it helps them meet their obligation to contribute to the system and ensures that they receive the corresponding benefits when the need arises.

The last increase in contribution rates took effect in January 2025 and was implemented to ensure the long-term sustainability of the SSS system.

This increase highlights the importance of following the SSS Contribution Table and fulfilling one’s obligation to contribute to the system.

Calculating Your Contribution Payments Through The SSS Contribution Table 2026

Calculating your total monthly contribution payments through the SSS Contribution Table makes life much easier for the members especially those who have multiple jobs throughout the year.

Here is a step-by-step guide for calculating your contribution payments:

1. Find the range of compensation in the table that contains your monthly salary (for employees) or your monthly earnings (for self-employed members, voluntary members and OFWs).
2. Read off the Monthly Salary Credit (MSC) for that range.
3. Compute 15% of the MSC. The part on the MSC up to ₱20,000 goes to the Regular Social Security (SS) program, and the part on the MSC above ₱20,000 goes to the Mandatory Provident Fund (MPF).
4. Add the Employees’ Compensation (EC) contribution: ₱10 if the MSC is below ₱15,000, or ₱30 if the MSC is ₱15,000 or more. EC is paid by the employer, or by the self-employed member. The schedules for voluntary members, non-working spouses and land-based OFWs do not include EC.
5. For employees, split the 15%: the employer pays 10% of the MSC and the employee pays 5%.

Example 1: An employee earning ₱20,000 a month falls in the ₱19,750 – ₱20,249.99 range, so the MSC is ₱20,000. The contribution is 15% × ₱20,000 = ₱3,000, all for Regular SS. The employer pays ₱2,000 and the employee ₱1,000, plus ₱30 EC paid by the employer, for a total of ₱3,030.

Example 2: Compensation of ₱34,750 or more gives the maximum MSC of ₱35,000: ₱20,000 for Regular SS and ₱15,000 for MPF. The contribution is ₱5,250 (₱3,000 SS + ₱2,250 MPF) plus ₱30 EC. For an employee, the employer pays ₱3,500 plus the ₱30 EC and the employee pays ₱1,750, for a total of ₱5,280.

Type of Monthly SSS Contribution

There are several types of SSS contributions that SSS members are required to make in the Philippines. These include:

1. Employees and Employer Contributions

These are the regular contributions that are made on a monthly basis by both the employer and employee. The amount of these contributions is based on the employee’s salary and is calculated using the SSS Contribution calculator.

This table serves as a guide for employees and employers to determine their monthly contributions for Regular Social Security (SS) Program, Employees’ Compensation (EC) Program, and Mandatory Provident Fund (MPF) Program administered by SSS. Compute your retirement amount with the SSS pension calculator.

Moreover, through this table, employees can easily identify their salary bracket and the corresponding contribution rate, while employers can determine their share from the total contribution.

As per SSS Circular No. 2024-006, the contribution rate is 15% with the minimum Monthly Salary Credit (MSC) set at P5,000 and the maximum at P35,000.

Of the 15%, the employer pays 10% and the employee 5% of the MSC. The employer also pays the EC contribution of P10 if the MSC is below P15,000, or P30 if the MSC is P15,000 or more.

Must check: SSS Contribution Table for Employees and Employers 

2. Self-Employed Contributions

Self-employed members pay the whole contribution themselves: 15% of their Monthly Salary Credit (MSC), plus the EC contribution of ₱10 if the MSC is below ₱15,000, or ₱30 if it is ₱15,000 or more. This is set by SSS Circular No. 2024-008, the schedule effective January 2025, which remains in force in 2026.

The MSC ranges from ₱5,000 (₱760 a month including EC) to ₱35,000 (₱5,280 a month including EC). Regular SS covers the MSC up to ₱20,000. The MSC above ₱20,000 goes to the Mandatory Provident Fund (MPF) Program; older materials call this part WISP. MPF contributions start at a monthly compensation of ₱20,250, which corresponds to an MSC of ₱20,500.

Self-employed members who want to save more for retirement can also join the MySSS Pension Booster. It is a separate, voluntary savings scheme open to all SSS members, with payments starting at ₱500.

Also check: SSS Contribution Table for Self Employed

3. Voluntary Member and Non-Working Spouse

The voluntary members and non-working spouses who wish to maintain their active SSS membership should adhere to the prescribed Monthly Salary Credit (MSC) and corresponding contribution rates stated in the contribution table.

For voluntary members and non-working spouses, the prescribed minimum MSC is ₱5,000.00, and the contribution rate is 15% of the MSC. This includes both Regular Social Security and Mandatory Provident Fund (MPF) contributions.

These figures come from SSS Circular No. 2024-009, effective January 2025, which remains in force in 2026. Voluntary members and non-working spouses do not pay EC.

The maximum MSC consists of two parts:

• Regular Social Security: up to ₱20,000.00 (contribution of ₱3,000.00)
• MPF: up to ₱15,000.00 additional (contribution of ₱2,250.00)

This brings the total maximum MSC to ₱35,000.00, with a maximum total contribution of ₱5,250.00

Voluntary members and non-working spouses pay with a Payment Reference Number (PRN), which they can generate in My.SSS or the SSS Mobile App. They can then pay online or over the counter through banks and SSS-accredited collecting partners.

Benefits for voluntary members and non-working spouses include sickness, disability, death, and maternity benefits, subject to qualifying conditions and contribution requirements for each benefit type.

Must Read: SSS Contribution Table for Voluntary and Non-Working Spouses

4. OFW (Overseas Filipino Worker) Contributions

When the current schedule (SSS Circular No. 2024-010) took effect in January 2025, land-based OFWs who had already paid in advance at the old rates had to settle the difference, for example ₱80 a month at the minimum MSC of ₱8,000. Otherwise, the advance payment was posted at a lower MSC or treated as ineffective. The schedule remains in force in 2026.

Overseas workers who wish to become SSS members may do so by registering online or through the nearest SSS branch for OFWs.

• SSS coverage is compulsory for OFWs, whether sea-based or land-based, who are not over 60 years of age.
• Land-based OFWs pay their own contributions as individual payors, using a Payment Reference Number (PRN).
• The contribution rates are based on the monthly salary credit (MSC) and range from ₱8,000.00 to ₱35,000.00 (including MPF). That is ₱1,200 to ₱5,250 a month, with no EC.
• Contributions for January to September are due by December 31 of the same year. Contributions for October to December are due by January 31 of the following year.

It is important for OFWs to keep track of their contributions to ensure that they are able to maximize the benefits that they are entitled to.

The OFW can remit their own contributions with SSS online account or through accredited remittance centers.

You can check: SSS Contribution Table for OFWs

5. Kasambahay and Household Employee Contribution

Just as a household is incomplete without the services of a kasambahay, the table for household employers ensures that their domestic workers are also provided with employee and employer contribution rates that vary based on the monthly salary credit.

According to Circular No. 2024-007, effective January 2025 and still in force in 2026, the total contribution ranges from P160 (P150 SS + P10 EC) at the lowest monthly salary credit of P1,000 (compensation below P1,250) to P5,280 at the maximum monthly salary credit of P35,000. For monthly salary credits exceeding P20,000, additional contributions are allocated to the Mandatory Provident Fund (MPF) Program. If the kasambahay earns less than P5,000 a month, the household employer pays the whole contribution. From P5,000 up, the kasambahay’s share is deducted from the salary, and the household employer remits both shares.

Kasambahay rights are protected under the Batas Kasambahay, which mandates the payment of minimum wage, social security benefits, and other labor rights.

Household employers are required to provide their kasambahay with an employment contract that outlines the terms and conditions of employment, including working hours, rest periods, and benefits.

The SSS contribution table for household employers is just one of the many ways by which the government ensures that kasambahays are provided with the necessary social security benefits that they are entitled to under the law. The contribution schedule effective January 2025, which remains in force in 2026, raised the maximum monthly salary credit to P35,000.

By complying with the contribution requirements, household employers are helping to improve the working conditions and welfare of their kasambahay while ensuring better social security coverage through increased contribution ceilings.

Must check: SSS Contribution Table for Household Employers and Kasambahays 

Video: SSS Contribution Schedule Effective January 2025

Advantages of the Current SSS Contributions Schedule

The implementation of the Regular Social Security (SS) Program, Employees’ Compensation (EC) Program, and Mandatory Provident Fund (MPF) Program through the current SSS contributions schedule provides greater social security benefits and pension savings for members while promoting a comprehensive approach to social security coverage.

The current contribution schedule ensures that a larger percentage of a member’s monthly income is covered, which can lead to larger benefits and pension savings in the future.

Moreover, with the total contribution rate of 15%, both employers and employees share the responsibility of building a stronger social security fund, ensuring better benefits for members in the long term.

In addition, for Monthly Salary Credits (MSC) above P20,000, members participate in the MPF Program, which allows them to build up additional savings for retirement and emergencies through their regular SSS contributions.

The changes in the SSS contributions schedule have significant implications for both employers and employees.

• For employers: They must now ensure that they are contributing the correct amount to their employees’ accounts, as failure to do so can result in penalties and legal consequences.
• For employees: They can look forward to receiving greater benefits and pension savings, which can help secure their financial future.

SSS Contribution Payment Deadlines

Having discussed the advantages of the current SSS contribution schedule, let us look at the deadlines for SSS contribution payment.

It is important to note that the payment deadline for regular employers and household employers remains the same, which is on the last day of the month following the applicable month or period.

Self-employed members, voluntary members and non-working spouses may pay monthly or quarterly, on or before the last day of the month following the applicable month or calendar quarter. Late payments are not allowed, and retroactive payments are not accepted, so missed months remain as gaps in your contribution record.

Land-based OFWs may pay contributions for January to September of a given year until December 31 of the same year. Contributions for October to December can be paid until January 31 of the following year.

If the deadline falls on a Saturday, Sunday or holiday, payment may be made on the next working day.

Moreover, the SSS has also made it easier for members to pay their contributions by offering various payment methods, such as online payment channels that use a Payment Reference Number (PRN).

Nevertheless, it is important to note that employers who remit late must pay a penalty of 2% per month on the unpaid contributions, from the date they fell due until they are paid. For self-employed, voluntary, non-working spouse and OFW members, months that are not paid on time are simply not credited, and this can reduce or delay their benefits.

Thus, it is crucial for members to settle their contributions on time to avoid these repercussions.

Benefits of Following the SSS Contributions Table

Following the latest SSS Contribution Table can bring a number of benefits for employees and employers.

1. Ensures Compliance with Government Regulations

The first benefit is that it ensures compliance with government regulations. By understanding and following the table, members can ensure that they are making the appropriate contributions to the SSS.

This can help to avoid fines and penalties for non-compliance.

2. Maximize Benefit Payouts from SSS Funds

The second benefit is that it helps to maximize benefit payouts from SSS funds. By making the appropriate contributions, members of SSS can help to maximize the benefit payouts they are eligible for from the SSS funds.

This can include retirement benefits, disability benefits, and more.

3. Allows Easy Tracking of Contributions and Benefits

Another benefit of following the SSS Monthly Contributions Table is that it allows for easy tracking of contributions and benefits.

By keeping track of contributions, members can ensure that they are on track to receiving their benefits when they become eligible.

4. Ensure Sufficient Funds are Available

Lastly, following the Contribution Table helps to ensure that there are sufficient funds to provide benefits to eligible members. For employees, self-employed members and voluntary members, the minimum Monthly Salary Credit is set at P5,000 and the maximum at P35,000.

FAQs About Latest SSS Contribution Table 2026

Who are the primary beneficiaries of an SSS member?

Understanding the primary beneficiaries of an SSS member is crucial in securing their financial stability and ensuring that their dependents receive the necessary benefits.

The Social Security System (SSS) provides various benefits to its members, including retirement, disability, and survivor benefits. Dependents of an SSS member who passes away or becomes disabled may receive benefits to help them cope with the loss of income.

The primary beneficiaries of an SSS member are the dependent legal spouse until he or she remarries, and the dependent legitimate, legitimated, legally adopted and illegitimate children below 21 years old. Children over 21 also qualify if they became permanently incapacitated before age 21 and cannot support themselves.

If the member has no primary beneficiaries, the dependent parents are the member’s secondary beneficiaries.

It is important to note that the SSS member can also designate their preferred beneficiaries if they have no primary or secondary beneficiaries.

By understanding who the primary beneficiaries are, SSS members can ensure that their loved ones are taken care of in case of unforeseen circumstances.

Benefit	Eligible Beneficiaries	Requirements
Retirement Benefit	The member; after a pensioner’s death, the primary beneficiaries	Age 60 if separated from employment or no longer self-employed, or age 65. A monthly pension requires at least 120 monthly contributions before the semester of retirement; with fewer, a lump sum is paid
Disability Benefit	The member	A monthly pension requires at least 36 monthly contributions before the semester of disability; otherwise a lump sum is paid
Death Benefit	Primary beneficiaries (monthly pension); if none, secondary beneficiaries (lump sum)	A monthly pension requires that the member paid at least 36 monthly contributions before the semester of death; otherwise a lump sum is paid

The SSS provides a safety net for its members and their dependents, ensuring that they are protected in times of need.

By understanding the eligibility requirements and the different benefits provided by the SSS, members can plan for their future and secure their financial stability.

Can I withdraw my SSS contribution?

Unlike Pag-IBIG contributions, SSS contributions cannot be withdrawn, which means that you can only claim benefits or your pension upon retirement age.

The only exception is an erroneous or excess payment. For example, if you pay as both an employee and a self-employed member and your combined contributions go over the maximum, SSS refunds the excess from your self-employed contributions. Learn more about overpaid and underpaid SSS contributions.

If you reach retirement age with fewer than 120 monthly contributions, you will not get a monthly pension. Instead, SSS pays a one-time lump sum equal to the total contributions paid, including interest earned.

To apply for a refund, members must submit the necessary documents and complete the application form.

Conclusion

The SSS contribution table for 2026 is the schedule effective January 2025, which remains in force in 2026. It was issued through separate circulars: SSS Circular No. 2024-006 for business employers and employees, 2024-007 for household employers and kasambahays, 2024-008 for self-employed members, 2024-009 for voluntary members and non-working spouses, and 2024-010 for land-based OFWs.

This schedule offers several advantages, including increased benefits for members and enhanced social security coverage for Filipinos.

While some may have questions about the current schedule, it is important to note that these changes are designed to provide greater security and financial stability for all SSS members.

By following the updated guidelines and contributing regularly, members can protect themselves and their families against unexpected financial hardships.

Overall, the SSS contribution table in force since January 2025 represents a step forward in promoting a more secure and stable future for all Filipinos.