SSS Contribution Table for Self-Employed in 2026
The SSS Contribution Table for Self-Employed Individuals is a tool for self-employed individuals in the Philippines to understand their obligations to the Social Security System. Self-employed individuals are required to pay monthly contributions to the SSS based on their income to fund the SSS pension and other benefits.
Self-employed individuals in the Philippines can use this SSS Self-Employed Contribution Table 2026 to determine how much they need to contribute to the SSS based on their monthly income.
This information is crucial for understanding and meeting their obligations as members of the Social Security System.
SSS Contributions for Self-Employed Individuals Table in 2026
The table below follows SSS Circular No. 2024-008, the schedule of SSS contributions for all self-employed members effective January 2025. It is still the latest schedule published by SSS and applies in 2026: the contribution rate is 15% of the monthly salary credit (MSC), paid entirely by the self-employed member; the MSC ranges from ₱5,000 to ₱35,000; and contributions for the part of the MSC above ₱20,000 go to the Mandatory Provident Fund (MPF).
| Range of Compensation | MSC – Regular SS/EC | MSC – MPF | Total MSC | Regular SS | EC | MPF | Total Contribution |
|---|---|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000.00 | – | ₱5,000.00 | ₱750.00 | ₱10.00 | – | ₱760.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500.00 | – | ₱5,500.00 | ₱825.00 | ₱10.00 | – | ₱835.00 |
| ₱5,750 – ₱6,249.99 | ₱6,000.00 | – | ₱6,000.00 | ₱900.00 | ₱10.00 | – | ₱910.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500.00 | – | ₱6,500.00 | ₱975.00 | ₱10.00 | – | ₱985.00 |
| ₱6,750 – ₱7,249.99 | ₱7,000.00 | – | ₱7,000.00 | ₱1,050.00 | ₱10.00 | – | ₱1,060.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500.00 | – | ₱7,500.00 | ₱1,125.00 | ₱10.00 | – | ₱1,135.00 |
| ₱7,750 – ₱8,249.99 | ₱8,000.00 | – | ₱8,000.00 | ₱1,200.00 | ₱10.00 | – | ₱1,210.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500.00 | – | ₱8,500.00 | ₱1,275.00 | ₱10.00 | – | ₱1,285.00 |
| ₱8,750 – ₱9,249.99 | ₱9,000.00 | – | ₱9,000.00 | ₱1,350.00 | ₱10.00 | – | ₱1,360.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500.00 | – | ₱9,500.00 | ₱1,425.00 | ₱10.00 | – | ₱1,435.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000.00 | – | ₱10,000.00 | ₱1,500.00 | ₱10.00 | – | ₱1,510.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500.00 | – | ₱10,500.00 | ₱1,575.00 | ₱10.00 | – | ₱1,585.00 |
| ₱10,750 – ₱11,249.99 | ₱11,000.00 | – | ₱11,000.00 | ₱1,650.00 | ₱10.00 | – | ₱1,660.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500.00 | – | ₱11,500.00 | ₱1,725.00 | ₱10.00 | – | ₱1,735.00 |
| ₱11,750 – ₱12,249.99 | ₱12,000.00 | – | ₱12,000.00 | ₱1,800.00 | ₱10.00 | – | ₱1,810.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500.00 | – | ₱12,500.00 | ₱1,875.00 | ₱10.00 | – | ₱1,885.00 |
| ₱12,750 – ₱13,249.99 | ₱13,000.00 | – | ₱13,000.00 | ₱1,950.00 | ₱10.00 | – | ₱1,960.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500.00 | – | ₱13,500.00 | ₱2,025.00 | ₱10.00 | – | ₱2,035.00 |
| ₱13,750 – ₱14,249.99 | ₱14,000.00 | – | ₱14,000.00 | ₱2,100.00 | ₱10.00 | – | ₱2,110.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500.00 | – | ₱14,500.00 | ₱2,175.00 | ₱10.00 | – | ₱2,185.00 |
| ₱14,750 – ₱15,249.99 | ₱15,000.00 | – | ₱15,000.00 | ₱2,250.00 | ₱30.00 | – | ₱2,280.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500.00 | – | ₱15,500.00 | ₱2,325.00 | ₱30.00 | – | ₱2,355.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000.00 | – | ₱16,000.00 | ₱2,400.00 | ₱30.00 | – | ₱2,430.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500.00 | – | ₱16,500.00 | ₱2,475.00 | ₱30.00 | – | ₱2,505.00 |
| ₱16,750 – ₱17,249.99 | ₱17,000.00 | – | ₱17,000.00 | ₱2,550.00 | ₱30.00 | – | ₱2,580.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500.00 | – | ₱17,500.00 | ₱2,625.00 | ₱30.00 | – | ₱2,655.00 |
| ₱17,750 – ₱18,249.99 | ₱18,000.00 | – | ₱18,000.00 | ₱2,700.00 | ₱30.00 | – | ₱2,730.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500.00 | – | ₱18,500.00 | ₱2,775.00 | ₱30.00 | – | ₱2,805.00 |
| ₱18,750 – ₱19,249.99 | ₱19,000.00 | – | ₱19,000.00 | ₱2,850.00 | ₱30.00 | – | ₱2,880.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500.00 | – | ₱19,500.00 | ₱2,925.00 | ₱30.00 | – | ₱2,955.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000.00 | – | ₱20,000.00 | ₱3,000.00 | ₱30.00 | – | ₱3,030.00 |
| ₱20,250 – ₱20,749.99 | ₱20,000.00 | ₱500.00 | ₱20,500.00 | ₱3,000.00 | ₱30.00 | ₱75.00 | ₱3,105.00 |
| ₱20,750 – ₱21,249.99 | ₱20,000.00 | ₱1,000.00 | ₱21,000.00 | ₱3,000.00 | ₱30.00 | ₱150.00 | ₱3,180.00 |
| ₱21,250 – ₱21,749.99 | ₱20,000.00 | ₱1,500.00 | ₱21,500.00 | ₱3,000.00 | ₱30.00 | ₱225.00 | ₱3,255.00 |
| ₱21,750 – ₱22,249.99 | ₱20,000.00 | ₱2,000.00 | ₱22,000.00 | ₱3,000.00 | ₱30.00 | ₱300.00 | ₱3,330.00 |
| ₱22,250 – ₱22,749.99 | ₱20,000.00 | ₱2,500.00 | ₱22,500.00 | ₱3,000.00 | ₱30.00 | ₱375.00 | ₱3,405.00 |
| ₱22,750 – ₱23,249.99 | ₱20,000.00 | ₱3,000.00 | ₱23,000.00 | ₱3,000.00 | ₱30.00 | ₱450.00 | ₱3,480.00 |
| ₱23,250 – ₱23,749.99 | ₱20,000.00 | ₱3,500.00 | ₱23,500.00 | ₱3,000.00 | ₱30.00 | ₱525.00 | ₱3,555.00 |
| ₱23,750 – ₱24,249.99 | ₱20,000.00 | ₱4,000.00 | ₱24,000.00 | ₱3,000.00 | ₱30.00 | ₱600.00 | ₱3,630.00 |
| ₱24,250 – ₱24,749.99 | ₱20,000.00 | ₱4,500.00 | ₱24,500.00 | ₱3,000.00 | ₱30.00 | ₱675.00 | ₱3,705.00 |
| ₱24,750 – ₱25,249.99 | ₱20,000.00 | ₱5,000.00 | ₱25,000.00 | ₱3,000.00 | ₱30.00 | ₱750.00 | ₱3,780.00 |
| ₱25,250 – ₱25,749.99 | ₱20,000.00 | ₱5,500.00 | ₱25,500.00 | ₱3,000.00 | ₱30.00 | ₱825.00 | ₱3,855.00 |
| ₱25,750 – ₱26,249.99 | ₱20,000.00 | ₱6,000.00 | ₱26,000.00 | ₱3,000.00 | ₱30.00 | ₱900.00 | ₱3,930.00 |
| ₱26,250 – ₱26,749.99 | ₱20,000.00 | ₱6,500.00 | ₱26,500.00 | ₱3,000.00 | ₱30.00 | ₱975.00 | ₱4,005.00 |
| ₱26,750 – ₱27,249.99 | ₱20,000.00 | ₱7,000.00 | ₱27,000.00 | ₱3,000.00 | ₱30.00 | ₱1,050.00 | ₱4,080.00 |
| ₱27,250 – ₱27,749.99 | ₱20,000.00 | ₱7,500.00 | ₱27,500.00 | ₱3,000.00 | ₱30.00 | ₱1,125.00 | ₱4,155.00 |
| ₱27,750 – ₱28,249.99 | ₱20,000.00 | ₱8,000.00 | ₱28,000.00 | ₱3,000.00 | ₱30.00 | ₱1,200.00 | ₱4,230.00 |
| ₱28,250 – ₱28,749.99 | ₱20,000.00 | ₱8,500.00 | ₱28,500.00 | ₱3,000.00 | ₱30.00 | ₱1,275.00 | ₱4,305.00 |
| ₱28,750 – ₱29,249.99 | ₱20,000.00 | ₱9,000.00 | ₱29,000.00 | ₱3,000.00 | ₱30.00 | ₱1,350.00 | ₱4,380.00 |
| ₱29,250 – ₱29,749.99 | ₱20,000.00 | ₱9,500.00 | ₱29,500.00 | ₱3,000.00 | ₱30.00 | ₱1,425.00 | ₱4,455.00 |
| ₱29,750 – ₱30,249.99 | ₱20,000.00 | ₱10,000.00 | ₱30,000.00 | ₱3,000.00 | ₱30.00 | ₱1,500.00 | ₱4,530.00 |
| ₱30,250 – ₱30,749.99 | ₱20,000.00 | ₱10,500.00 | ₱30,500.00 | ₱3,000.00 | ₱30.00 | ₱1,575.00 | ₱4,605.00 |
| ₱30,750 – ₱31,249.99 | ₱20,000.00 | ₱11,000.00 | ₱31,000.00 | ₱3,000.00 | ₱30.00 | ₱1,650.00 | ₱4,680.00 |
| ₱31,250 – ₱31,749.99 | ₱20,000.00 | ₱11,500.00 | ₱31,500.00 | ₱3,000.00 | ₱30.00 | ₱1,725.00 | ₱4,755.00 |
| ₱31,750 – ₱32,249.99 | ₱20,000.00 | ₱12,000.00 | ₱32,000.00 | ₱3,000.00 | ₱30.00 | ₱1,800.00 | ₱4,830.00 |
| ₱32,250 – ₱32,749.99 | ₱20,000.00 | ₱12,500.00 | ₱32,500.00 | ₱3,000.00 | ₱30.00 | ₱1,875.00 | ₱4,905.00 |
| ₱32,750 – ₱33,249.99 | ₱20,000.00 | ₱13,000.00 | ₱33,000.00 | ₱3,000.00 | ₱30.00 | ₱1,950.00 | ₱4,980.00 |
| ₱33,250 – ₱33,749.99 | ₱20,000.00 | ₱13,500.00 | ₱33,500.00 | ₱3,000.00 | ₱30.00 | ₱2,025.00 | ₱5,055.00 |
| ₱33,750 – ₱34,249.99 | ₱20,000.00 | ₱14,000.00 | ₱34,000.00 | ₱3,000.00 | ₱30.00 | ₱2,100.00 | ₱5,130.00 |
| ₱34,250 – ₱34,749.99 | ₱20,000.00 | ₱14,500.00 | ₱34,500.00 | ₱3,000.00 | ₱30.00 | ₱2,175.00 | ₱5,205.00 |
| ₱34,750 and over | ₱20,000.00 | ₱15,000.00 | ₱35,000.00 | ₱3,000.00 | ₱30.00 | ₱2,250.00 | ₱5,280.00 |
Source: (click to show)
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SSS Coverage for Self-Employed Individuals
To be eligible for SSS coverage as a self-employed individual, you must be engaged in a trade, business, or profession. The monthly earnings you declare should be based on your actual earnings, and if you have no earnings in a given month, you are no longer required to pay an SSS contribution for that month.
To register for SSS coverage as a self-employed individual, you must complete the following steps:
- Visit the nearest SSS branch to obtain the necessary forms and documents.
- Fill out the application form and provide proof of your trade, business, or profession, such as a business permit or certificate of registration.
- Submit the completed form and supporting documents to the SSS branch, along with your initial contribution payment.
- Once your application has been processed, you will receive your SSS number, which you will need to verify and use when making future contributions and accessing benefits.
If you already have an SSS number (for example, from a previous job), you do not need a new one. Register as a self-employed member instead; you may need to submit a Member Data Change Request (SS Form E-4) to change your membership type. Your coverage starts in the month of your first contribution, which cannot be earlier than the start of your business or profession that you declared. If you hire employees, you must also register as an employer and get an Employer Number.
It’s important to note that SSS contributions are mandatory for all self-employed individuals who meet the eligibility criteria, and months that you do not pay on time cannot be paid later.
SSS Contribution Rates for Self-Employed Individuals in 2026
In the Philippines, self-employed individuals are required to contribute to the Social Security System (SSS) if they are engaged in the following activities:
- Trade, business, or profession, whether single proprietorship or partnership, with or without employees.
- Services that are performed by professionals, such as doctors, lawyers, engineers, and accountants.
- Services performed by actors, directors, scriptwriters, and news correspondents.
- Services performed by musicians, singers, and dancers.
- Professional athletes, coaches, and trainers.
- Individual farmers and fishermen.
- Workers in the informal sector, such as market and ambulant vendors and transport workers.
- Contractual and job order personnel engaged by the government through a Contract of Service.
The contribution rate for self-employed individuals is 15% of the monthly salary credit (in effect since January 2025 and still applicable in 2026), which is the amount used to compute the benefits and contributions of an SSS member. Since there is no employer share, the self-employed member pays the full amount.
The monthly salary credit is based on the gross income of the self-employed individual. The minimum monthly salary credit is ₱5,000. For regular Social Security (SS) and Employee’s Compensation (EC), the maximum monthly salary credit is ₱20,000. Additionally, for those earning above ₱20,249.99, there is a Mandatory Provident Fund (MPF) component that can extend the coverage up to ₱35,000.
Regular SS and EC benefits are computed based on your MSC from ₱5,000 up to ₱20,000. Contributions for the MSC above ₱20,000, up to ₱35,000, are credited to your individual MPF account, and MPF benefits (retirement, permanent total disability and death) are equal to your total accumulated contributions plus net investment income.
Self-employed individuals may pay their contributions monthly or quarterly. The deadline is the last day of the month following the applicable month or calendar quarter; if it falls on a Saturday, Sunday or holiday, you may pay on the next working day. Late payments are not allowed for self-employed members, so missed months remain as gaps in your contribution record.
How To compute SSS contributions for self-employed?
To compute the SSS monthly contributions for self-employed individuals, you will need to follow these steps:
Determine The Monthly Salary Credit of Self-employed Individual
This is the amount used to compute your benefits and contributions. It is based on your gross income. For regular SS/EC, it is limited to the maximum of ₱20,000 per month. If your income exceeds ₱20,249.99, you will also need to contribute to the MPF, which can bring your total monthly salary credit up to ₱35,000.
Calculate the Amount of Monthly Contribution
The contribution rate for self-employed individuals is 15% of the monthly salary credit plus Employee’s compensation (EC). To calculate your contribution, multiply your monthly salary credit by 15% (0.15) plus EC.
For example, if your monthly salary credit is PHP 15,000, your contribution will be PHP 2,280 (15,000 x 0.15 + 30).
Check the MPF Amount For Self-Employed Members
Self-employed individuals are also required to pay the Mandatory Provident Fund (MPF) amount if the range of compensation is over PHP 20,249.99.
For example, if your monthly salary credit is PHP 25,000, your MPF salary credit will be PHP 5000. In this case, your monthly contribution would be PHP 3,780 (₱3,000 + ₱30 + ₱750).
At the maximum monthly salary credit of PHP 35,000 (compensation of ₱34,750 and over), your MPF salary credit is PHP 15,000 and your monthly contribution is PHP 5,280 (₱3,000 + ₱30 + ₱2,250).
For the latest payment schedule for the other types of contributions, must check the new SSS contribution table.
Benefits of Self-Employed SSS Contributions
Self-employed individuals who make SSS contributions are eligible for a range of benefits through the Social Security System (SSS) in the Philippines. These benefits include
1. Sickness benefit
This provides a daily cash allowance for self-employed individuals who are unable to work due to illness or injury. The allowance is paid for a maximum of 120 days per year. Check the list of sicknesses covered by SSS.
2. Maternity benefit
SSS maternity benefit provides self-employed individuals with a daily cash allowance for the duration of their maternity leave: 105 days for live childbirth, 120 days for qualified solo parents, and 60 days for miscarriage or emergency termination of pregnancy.
3. Disability benefit
This provides a cash allowance to self-employed individuals who become permanently disabled and are unable to work. The amount of the allowance depends on the degree of disability.
4. Retirement benefit
This provides a monthly pension to self-employed individuals who have reached the age of 60 and have made at least 120 monthly contributions to the SSS.
The amount of the pension depends on the individual’s contributions and length of service.
5. Death benefit
This provides a monthly pension or a lump sum payment to the beneficiaries of a deceased self-employed individual who was an SSS member. Primary beneficiaries receive a monthly pension if the member paid at least 36 monthly contributions before the semester of death; otherwise, they receive a lump sum.
The amount of the benefit depends on the individual’s contributions and length of service.
6. Funeral and burial assistance
The SSS provides financial assistance to help cover the cost of funeral and burial expenses for deceased members.
The amount of assistance depends on the individual’s contributions and length of service.
7. Loans and advances
The SSS offers various types of loans and advances to members, including housing loans, salary loans, calamity loans, and educational assistance loans.
These loans are available at favorable rates and can be used for a variety of purposes.
Overall, the benefits of SSS contributions for self-employed individuals can be significant, providing them with access to a range of financial and other services.
That can help protect their health and financial security.
How to Pay SSS Contributions for Self-Employed Individuals
Every contribution payment requires a Payment Reference Number (PRN). Self-employed members must first register on My.SSS. You can then generate your PRN through My.SSS, the SSS Mobile App, by email to usssaptayo@sss.gov.ph, through the SSS Hotline 1455, or at selected payment collecting partners.
With your PRN, you can pay in any of these ways:
- Over the counter, by presenting your PRN at a payment facility.
- Online, through a partner bank or a collecting partner’s website or mobile app, by selecting SSS as the biller and entering your PRN.
- Through the SSS Mobile App, using GCash.
You may pay for one, two or all months of a calendar quarter, on or before the last day of the month following the applicable month or quarter. Self-employed members may also pay in advance for any number of months or years. If the contribution rates or MSC levels change during the advance period, you need to settle the underpayment to keep your chosen MSC.