Every private-sector employee in the Philippines must be covered by the Social Security System (SSS). Contributions are computed not on your exact salary but on a monthly salary credit (MSC) — the compensation bracket your pay falls into. This guide explains the 2026 rates, the brackets and how to read your payslip.
2026 SSS contribution rates
| Member type | Employee / member | Employer | Total |
|---|---|---|---|
| Employed | 5% | 10% + EC | 15% |
| Kasambahay (salary ≥ ₱5,000) | 5% | 10% + EC | 15% |
| Self-employed / voluntary | 15% | — | 15% |
| OFW (minimum MSC ₱8,000) | 15% | — | 15% |
The Employees' Compensation (EC) contribution is paid only by the employer: ₱10 when the MSC is below ₱15,000 and ₱30 at ₱15,000 and above.
Monthly salary credit brackets
The MSC starts at ₱5,000 (for compensation below ₱5,250) and rises in ₱500 steps up to a maximum of ₱35,000 (for compensation of ₱34,750 and above). For example, a salary of ₱18,200 falls in the ₱18,000 bracket (₱17,750–₱18,249.99). Anyone earning ₱34,750 or more pays the same maximum contribution.
The MSC is split into two parts. The first ₱20,000 funds the regular Social Security program — pension, sickness, maternity, disability, death and funeral benefits. Anything above ₱20,000, up to ₱15,000 more, goes to the Mandatory Provident Fund (MPF), an individual account that earns investment income and is paid out when you retire.
Worked examples
| Monthly salary | MSC | Employee (5%) | Employer (10% + EC) | Total |
|---|---|---|---|---|
| ₱13,000 | ₱13,000 | ₱650 | ₱1,310 | ₱1,960 |
| ₱25,000 | ₱25,000 | ₱1,250 | ₱2,530 | ₱3,780 |
| ₱50,000 | ₱35,000 | ₱1,750 | ₱3,530 | ₱5,280 |
Want an exact figure together with PhilHealth and Pag-IBIG? Use the SSS, PhilHealth and Pag-IBIG contribution calculator, then see your take-home pay with the net pay calculator.
Why your contributions matter
Your SSS retirement pension depends on your number of credited years and your average MSC, so underreported salary means a smaller pension. Contributions also determine eligibility for salary loans (at least 36 posted contributions), sickness benefit (at least 3 contributions in the 12 months before the semester of sickness) and maternity benefit. Check your posted contributions regularly in the My.SSS portal or the SSS mobile app, and report missing employer remittances to SSS.
Payment deadlines
Employers remit contributions monthly through PRN-based payment channels; deadlines depend on the last digit of the employer number. Self-employed and voluntary members may pay monthly or quarterly through accredited banks, GCash, Maya and other partners, but must generate a Payment Reference Number (PRN) first.
Sources: SSS Circular 2024-006 and RA 11199. Always confirm with SSS for your situation.