How much is the SSS contribution for 2026?

The SSS contribution rate is 15% of your Monthly Salary Credit (MSC). For employed members it is split 5% employee and 10% employer. The MSC ranges from 5,000 to 35,000, so the total monthly contribution ranges from 750 to 5,250 (plus a small employer EC).

How much is the SSS contribution for a 20,000 salary?

For a 20,000 monthly salary, the MSC is 20,000 and the total contribution is 3,000. An employed member pays 1,000 (5%) while the employer pays 2,000 (10%) plus a 30 EC contribution.

Do self-employed and voluntary members pay the full SSS contribution?

Yes. Self-employed, voluntary, and OFW members pay the full 15% of their MSC themselves, since there is no employer to share it. OFWs have a higher minimum MSC of 8,000.

SSS Contribution Calculator (2026)

Find your monthly SSS contribution based on the current 2025/2026 schedule. Choose your membership type and enter your salary or declared income.

Compute your SSS contribution

Your monthly SSS contribution

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Your share
Employer share
EC (employer)
Total contribution

Regular SS
MPF / Pension Booster

Estimate based on the current SSS schedule (15% of the Monthly Salary Credit). MSC is floored at ₱5,000 (₱8,000 for OFWs) and capped at ₱35,000. EC applies to employed members only. Kasambahay rates are not covered.

📘 New to this? Read the full guide: SSS contribution table explained, or see the full 2026 contribution tables.

How the SSS contribution is computed

Your contribution is 15% of your Monthly Salary Credit (MSC) — the bracketed version of your salary, in ₱500 steps, between ₱5,000 and ₱35,000. How that 15% is paid depends on your membership type:

Employed — split into 5% (you) and 10% (employer). Your employer also pays a small EC contribution (₱10, or ₱30 once your MSC reaches ₱15,000).
Self-Employed / Voluntary — you pay the full 15% yourself; no EC.
OFW (land-based) — you pay the full 15%, with a higher minimum MSC of ₱8,000. See SSS contributions for OFWs for deadlines and how to pay from abroad.

When your MSC is above ₱20,000, the contribution on the excess funds your MPF (MySSS Pension Booster) — a mandatory provident savings portion on top of your regular SS benefits.

The bracket rule: why your MSC is not your salary

SSS does not apply 15% to your exact pay. Each ₱500-wide band of salary maps to a single MSC — the midpoint of that band — so a range of salaries all produce the same contribution. In practice the rule is simply "round your salary to the nearest ₱500", then hold the result inside the ₱5,000–₱35,000 range.

The effect is a small cliff at each band boundary. A salary of ₱14,749 rounds down to an MSC of ₱14,500 and costs an employed member ₱725; a salary of ₱14,750 rounds up to ₱15,000 and costs ₱750. One peso of salary moves the deduction by ₱25 — and, at this particular boundary, also lifts the employer's EC from ₱10 to ₱30. That is normal, not a payroll error.

Worked example: ₱20,000 salary (employed)

Step 1 — MSC. ₱20,000 is already a multiple of ₱500 and sits inside the range, so the MSC is ₱20,000.
Step 2 — total. 15% × ₱20,000 = ₱3,000.
Step 3 — your share. 5% × ₱20,000 = ₱1,000. This is the only figure that appears on your payslip.
Step 4 — employer. 10% × ₱20,000 = ₱2,000, plus ₱30 EC, so ₱3,030 is remitted in total.
Where it goes. All ₱3,000 funds regular SS benefits; nothing goes to the MPF, because the MSC is not above ₱20,000.

Worked example: ₱28,300 salary (employed)

This one shows both the bracket rounding and the MPF split.

Step 1 — MSC. ₱28,300 falls in the band ₱28,250 – ₱28,749.99, so the MSC is ₱28,500 — ₱200 more than your actual salary.
Step 2 — total. 15% × ₱28,500 = ₱4,275.
Step 3 — the split. You pay 5%, or ₱1,425; your employer pays 10%, or ₱2,850, plus ₱30 EC.
Step 4 — regular SS vs MPF. The first ₱20,000 of MSC funds regular SS (₱3,000); the remaining ₱8,500 of MSC funds your MPF (₱1,275). Your own 5% share is unchanged by this split.

Worked examples for self-paying members

Self-employed, ₱30,000 declared income. The MSC is ₱30,000 and the total is ₱4,500 — all of it yours, since there is no employer share and no EC. Of that, ₱3,000 funds regular SS and ₱1,500 funds the MPF.

OFW, ₱6,000 declared income. The land-based OFW floor lifts the MSC from your declared income to ₱8,000, so the contribution is ₱1,200, paid entirely by you. Any OFW declaring less than ₱8,000 pays this same minimum.

SSS contribution at common salaries (employed)

Each row below is computed with the same logic as the calculator, including the bracket rounding. Self-paying members should read the "Total" column as their own cost.

Monthly salary	MSC	You pay (5%)	Employer (10%)	EC	Total (15%)
₱5,000	₱5,000	₱250	₱500	₱10	₱750
₱8,000	₱8,000	₱400	₱800	₱10	₱1,200
₱12,000	₱12,000	₱600	₱1,200	₱10	₱1,800
₱15,000	₱15,000	₱750	₱1,500	₱30	₱2,250
₱18,000	₱18,000	₱900	₱1,800	₱30	₱2,700
₱20,000	₱20,000	₱1,000	₱2,000	₱30	₱3,000
₱25,000	₱25,000	₱1,250	₱2,500	₱30	₱3,750
₱28,300	₱28,500	₱1,425	₱2,850	₱30	₱4,275
₱30,000	₱30,000	₱1,500	₱3,000	₱30	₱4,500
₱35,000	₱35,000	₱1,750	₱3,500	₱30	₱5,250
₱45,000 (capped)	₱35,000	₱1,750	₱3,500	₱30	₱5,250

The EC column is paid by the employer and is on top of the 15%, so the amount actually remitted is the total plus EC.

Who this applies to

Employed members have their 5% withheld by the employer, who adds 10% plus EC and remits the whole amount. Your payslip shows only the 5%.

Self-employed and voluntary members pay the full 15% of their MSC themselves. A voluntary member is usually someone who was previously employed or self-employed and wants to keep contributing; the arithmetic is identical for both, with the same ₱5,000 floor.

Land-based OFWs also pay the full 15%, but with a higher minimum MSC of ₱8,000 instead of ₱5,000 — so the smallest OFW contribution is ₱1,200 rather than ₱750. The OFW guide covers paying from abroad.

Whatever your type, these contributions are what your future pension is built on — project it with the SSS pension calculator, and see what your contribution record allows you to borrow with the SSS salary loan calculator.

Edge cases the calculator handles

The ₱5,000 MSC floor. Any salary below ₱5,000 is still charged as if it were ₱5,000: total ₱750, of which an employed member pays ₱250. For land-based OFWs the floor is higher, at ₱8,000.

The ₱35,000 MSC ceiling. Above it, the contribution stops growing. A ₱45,000 salary and a ₱35,000 salary both give a total of ₱5,250, with ₱1,750 from an employed member and ₱3,500 plus ₱30 EC from the employer. At the ceiling, ₱3,000 funds regular SS and ₱2,250 funds the MPF.

The EC step. EC is ₱10 while the MSC is below ₱15,000 and ₱30 at or above it. It is employer-only for employed members, sits on top of the 15%, and never touches your take-home pay.

Employee share versus employer share. At a ₱20,000 salary your employer's contribution (₱2,000) is twice yours (₱1,000) — but only your ₱1,000 is deducted. All of it, both shares, is credited to your SSS record.

Common mistakes

Multiplying your exact salary by 5%. The 5% applies to the MSC, not your salary. At ₱28,300 the naive answer is ₱1,415; the correct figure is ₱1,425.
Reading the total as your deduction. An employed member's payslip shows one third of the 15% total. Confusing the two makes SSS look three times more expensive than it is.
Adding the EC to your own share. EC is employer-only, so it belongs in neither your deduction nor your 5%.
Using a pre-2025 table. The total rate is 15% under the current schedule and the MSC ceiling is ₱35,000. Older tables with a lower rate or ceiling understate both shares.
Assuming the MPF portion is extra. The MPF is carved out of the same 15%, not charged on top of it — your share is 5% of the MSC either way.
Self-paying members using the 5% column. If nobody employs you, your cost is the full 15%.

Frequently asked questions

Why is my SSS contribution not exactly 5% of my salary?
Because the 5% applies to your Monthly Salary Credit. Your salary is first rounded to the nearest ₱500, so ₱14,749 uses an MSC of ₱14,500 while ₱14,750 uses ₱15,000.

What is the maximum SSS contribution?
The MSC is capped at ₱35,000, so the total tops out at ₱5,250. An employed member pays ₱1,750 of that; a self-employed, voluntary, or OFW member owes the whole ₱5,250.

Does the EC contribution come out of my pay?
No. EC is paid entirely by the employer for employed members — ₱10 below an MSC of ₱15,000, ₱30 at or above it — and it does not affect your take-home pay.

What is the MPF or MySSS Pension Booster?
It is the provident-savings portion funded by the part of your MSC above ₱20,000. At a ₱30,000 MSC, ₱3,000 of the ₱4,500 total funds regular SS and ₱1,500 goes to the MPF. It comes out of the same 15%, so it does not raise your contribution.

Do OFWs really pay a higher minimum?
Yes — the land-based OFW MSC floor is ₱8,000 rather than ₱5,000, so the smallest OFW contribution is ₱1,200 a month, paid in full by the member.

Why did my deduction change when my salary barely moved?
You most likely crossed an MSC band boundary. Bands are ₱500 wide, so a small raise can push you into the next bracket and move your 5% share by ₱25.

Want your full net pay after SSS, PhilHealth, Pag-IBIG and tax? Use the Take-Home Pay Calculator, or check your PhilHealth and Pag-IBIG contributions. The full bracket-by-bracket table is on the 2026 contribution tables page.

Last updated: 2026-07-08.
Rates based on the official SSS 2025 contribution table (RA 11199).