The 2026 SSS Contribution Table, Explained

Every month a slice of your salary goes to the Social Security System, and the amount is not a flat fee. It is worked out from a table that the SSS revises every few years. For 2026 the table that applies is the one that took effect in January 2025, and it is worth knowing how it turns your salary into a specific peso figure.

The rate and the salary credit

The total SSS contribution is 15 percent of your monthly salary credit. That 15 percent is split between you and your employer: your employer pays 10 percent and you pay 5 percent. This is the final step of a series of increases that began in 2019 under the Social Security Act of 2018, and the SSS has said no further rate increase is planned beyond it.

The salary credit is not always the same as your salary. The table groups salaries into brackets, and each bracket maps to a fixed monthly salary credit, or MSC. The MSC ranges from a floor of ₱5,000 to a ceiling of ₱35,000. If you earn ₱35,000 or more, your MSC is capped at ₱35,000, so your contribution stops growing past that point.

Working out your share

Your monthly share is 5 percent of your MSC. Take a salary of ₱25,000. It falls in the bracket whose salary credit is ₱25,000, so your share is 5 percent of ₱25,000, which is ₱1,250. Your employer adds 10 percent, or ₱2,500, on top. Someone earning ₱18,000 lands on a lower salary credit and pays proportionally less, and someone earning ₱60,000 pays the same as someone at ₱35,000, because both sit at the ceiling.

A small employer-only charge for the Employees' Compensation program is added separately. It is a fixed peso amount, and your employer shoulders it, so it does not come out of your pay.

The part above ₱20,000

Once your salary credit passes ₱20,000, the contribution on the portion above that line is routed into the Workers' Investment and Savings Program, now branded as the MySSS Pension Booster. This is a mandatory provident savings account in your name. You still pay the same 5 percent overall, but the amount above the ₱20,000 credit builds a separate balance that earns returns and is paid back to you later, on top of your regular pension. So a higher earner is not only paying more, they are also saving more of it toward their own retirement.

Why the exact figure can differ

The table is the rule, but your payslip can still look slightly different. Employers post contributions on their own schedule, a mid month raise can move you to a new bracket, and voluntary or overseas members follow their own version of the table. When a figure looks off, the fastest check is the official schedule itself, linked below, matched against the salary credit for your bracket.

To see your own number worked out, including PhilHealth and Pag-IBIG in the same view, use the contributions calculator.