SSS Contribution Table 2026: Rates, MSC Brackets, and How to Compute

The SSS contribution rate in 2026 is 15% of the Monthly Salary Credit. For employed members that 15% divides into a 5% employee share and a 10% employer share, and the employer separately shoulders a small EC charge. The rate reached 15% in January 2025 as the last scheduled increase under Republic Act 11199, and it carries into 2026 with no further change.

The number that drives everything is not your salary. It is your Monthly Salary Credit, the bracket your salary maps to. Two people earning slightly different amounts can land in the same bracket and pay identical contributions, because the schedule moves in fixed P500 steps rather than tracking each peso of pay.

What is the Monthly Salary Credit (MSC)?

The Monthly Salary Credit is the standardized income bracket the SSS uses to compute both your contribution and your future benefits. Your actual monthly pay is rounded to the nearest P500 bracket, and that figure, not your payslip total, sets every amount. For 2026 the MSC floor is P5,000 and the ceiling is P35,000. An employee earning P18,000 falls in the range of P17,750 to P18,249.99, which maps to the P18,000 MSC. Earn above P35,000 and your MSC still stops at P35,000.

For employed members, find the row your salary falls into and read across: your 5% share, the employer's 10% share, the employer-paid EC charge, and the total remitted to the SSS. The table below shows representative brackets. The official schedule fills in every P500 step between them using the same formula.

At the P5,000 floor the employee pays P250 and the total reaches P760. At the P35,000 ceiling the employee pays P1,750 and the total reaches P5,280, of which P3,530 is the employer's combined share. Only the employee column should ever appear as a deduction on your payslip.

What is the EC charge in the table?

The Employees' Compensation (EC) charge is a flat, employer-only premium that funds coverage for work-related injury, illness, disability, or death, administered jointly by the Employees' Compensation Commission and the SSS. It is P10 for an MSC below P15,000 and P30 for an MSC of P15,000 and above. On the employed schedule it is never deducted from an employee's salary, and it sits on top of the employer's 10% share rather than inside it.

What is the MPF or WISP portion?

The Mandatory Provident Fund (MPF), formerly the Workers' Investment and Savings Program (WISP), is a separate retirement account that receives the contribution computed on any MSC above P20,000. The regular SSS program covers the MSC up to P20,000; the slice above that funds the MPF and appears on your MySSS Pension Booster balance. Your salary loan and short-term benefits are computed only on the Regular SS portion capped at P20,000, while the MPF quietly grows a second, dividend-earning pension layer.

The 15% rate is the same for everyone, but who pays it, and whether an EC charge applies, changes with your member type. Employed members split it with an employer, while self-employed, voluntary, OFW, and non-working-spouse members shoulder the full 15%. Self-employed and household schedules add the EC charge; OFW and voluntary schedules do not.

Self-employed members pay the full 15% of their declared MSC plus the EC charge, since they act as their own employer under Circular 2024-008. A freelancer at a P10,000 MSC pays P1,510, and one at a P30,000 MSC pays P4,530. Declare income that reflects your real earnings, because your MSC drives your future pension. See the SSS guide for freelancers and the self-employed.

Voluntary members and non-working spouses pay the full 15% but no EC, so their schedule under Circular 2024-009 has only Regular SS and MPF columns. That drops their floor to P750 and their ceiling to P5,250, P30 less than a self-employed member at each end. A non-working spouse contributes on an MSC set at 50% of the working spouse's last posted MSC.

Land-based OFWs pay the full 15% on an MSC floor of P8,000 and, like voluntary members, pay no EC, so the minimum is P1,200 and the maximum is P5,250. Kasambahay start at a P1,000 floor, and when a kasambahay earns below P5,000, the household employer pays the entire contribution. See the SSS guide for OFWs.

To compute your SSS contribution, match your salary to its MSC bracket, then apply 15%. For an employee, split that into 5% for yourself and 10% for the employer, and add the P10 or P30 EC to the employer side. Self-employed members add the EC to their own total; voluntary members and OFWs skip it. The math is identical for every bracket, so once you can do one, you can do them all.

Take a P20,000 salary as the worked example. The MSC is P20,000. The employee share is 5%, or P1,000. The employer share is 10%, or P2,000, plus a P30 EC because the MSC is at least P15,000. The total remitted is P3,030, and only the P1,000 leaves your paycheck.

For a self-employed member at that same P20,000 MSC, there is no employer to split with, so the full 15% is P3,000, plus the P30 EC, for P3,030 out of pocket. A voluntary member or OFW at P20,000 pays the P3,000 flat, with no EC. Once you know your number, the next step is paying your SSS contributions through a Payment Reference Number, and checking that they post correctly on My.SSS.

Reading a bracket is simple; running contributions across a whole payroll, month after month, and reconciling them with PhilHealth and Pag-IBIG is where the hours go. Employers and busy self-employed members often hand this to a professional. azifind lists accountants, bookkeepers, and payroll and HR consultants by location, so you can shortlist providers near you and compare before you commit. Browse the accounting and professional services directory to start.

The most common mistake is reading the wrong member schedule. A voluntary member who copies the employed total overpays by the P30 EC at the ceiling; an OFW who assumes the P5,000 floor underpays, since the OFW floor is P8,000.

The second is treating the payslip figure as the base. Contributions are computed on the MSC bracket in P500 steps, not your exact salary, so a small raise changes nothing until it crosses a bracket boundary.

The third is expecting a loan against the full MSC. Anything above P20,000 sits in the MPF and is excluded from the salary loan base, so the loanable amount is smaller than higher earners expect.

The fourth, for the self-employed, is defaulting to the P5,000 floor to save cash. Your MSC drives your future pension, sickness, and maternity computations, so under-declaring today quietly shrinks every benefit later.

Locate your MSC row once, screenshot it, and compare it against your payslip every few months rather than every payday. A raise only changes your deduction when it pushes you across a P500 boundary, so most months the figure should not move. If it moves without a raise, or your payslip deduction does not match the employee column above, that is your cue to open My.SSS and check what your employer actually posted.