If you’re an employee, OFW, freelancer, or voluntary SSS member in the Philippines, you need to know about the latest SSS contribution update. The Social Security System implemented a new contribution rate starting January 2025, and the rates remain the same for 2026.
This guide covers everything you need to know: the updated contribution rates, complete contribution tables by member type, computation examples, and how to pay your SSS contributions.
What’s New: SSS Contribution Rate for 2025–2026
The total SSS contribution rate is now 15% of your Monthly Salary Credit (MSC). This is the final rate increase under Republic Act No. 11199 (Social Security Act of 2018).
Key changes effective January 2025:
- Total contribution rate: 14% (2024) → 15% (2025 onwards)
- Employee share: 4.5% → 5% of MSC
- Employer share: 9.5% → 10% of MSC
- Minimum MSC: ₱4,000 → ₱5,000
- Maximum MSC: ₱30,000 → ₱35,000
- Good news: The 2026 rates remain unchanged at 15% — no new increases
Quick Reference: SSS Contribution Rates by Member Type
| Member Type | Contribution Rate | Who Pays? |
|---|---|---|
| Employee | 15% of MSC | 10% Employer + 5% Employee |
| Self-Employed | 15% of MSC | Full 15% by member |
| Voluntary Member | 15% of MSC | Full 15% by member |
| OFW (Land-based) | 15% of MSC | Full 15% by member |
| Kasambahay | 15% of MSC | Employer pays if below min. wage |
MSC range: ₱5,000 – ₱35,000 for all member types (OFW minimum: ₱8,000)
SSS Contribution Table 2026 for Employees
If you are a regular employee, your SSS contributions are split between you and your employer. The table below shows your contribution based on your monthly salary.
| Monthly Salary Range | Monthly Salary Credit (MSC) | Employee Share (5%) | Employer Share (10%) |
|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱250.00 | ₱500.00 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | ₱275.00 | ₱550.00 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | ₱300.00 | ₱600.00 |
| ₱6,250 – ₱6,749.99 | ₱6,500 | ₱325.00 | ₱650.00 |
| ₱6,750 – ₱7,249.99 | ₱7,000 | ₱350.00 | ₱700.00 |
| ₱7,250 – ₱7,749.99 | ₱7,500 | ₱375.00 | ₱750.00 |
| ₱7,750 – ₱8,249.99 | ₱8,000 | ₱400.00 | ₱800.00 |
| ₱8,250 – ₱8,749.99 | ₱8,500 | ₱425.00 | ₱850.00 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | ₱450.00 | ₱900.00 |
| ₱9,250 – ₱9,749.99 | ₱9,500 | ₱475.00 | ₱950.00 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱500.00 | ₱1,000.00 |
| ₱10,250 – ₱10,749.99 | ₱10,500 | ₱525.00 | ₱1,050.00 |
| ₱10,750 – ₱11,249.99 | ₱11,000 | ₱550.00 | ₱1,100.00 |
| ₱11,250 – ₱11,749.99 | ₱11,500 | ₱575.00 | ₱1,150.00 |
| ₱11,750 – ₱12,249.99 | ₱12,000 | ₱600.00 | ₱1,200.00 |
| ₱12,250 – ₱12,749.99 | ₱12,500 | ₱625.00 | ₱1,250.00 |
| ₱12,750 – ₱13,249.99 | ₱13,000 | ₱650.00 | ₱1,300.00 |
| ₱13,250 – ₱13,749.99 | ₱13,500 | ₱675.00 | ₱1,350.00 |
| ₱13,750 – ₱14,249.99 | ₱14,000 | ₱700.00 | ₱1,400.00 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | ₱725.00 | ₱1,450.00 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱750.00 | ₱1,500.00 |
| ₱15,250 – ₱15,749.99 | ₱15,500 | ₱775.00 | ₱1,550.00 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱800.00 | ₱1,600.00 |
| ₱16,250 – ₱16,749.99 | ₱16,500 | ₱825.00 | ₱1,650.00 |
| ₱16,750 – ₱17,249.99 | ₱17,000 | ₱850.00 | ₱1,700.00 |
| ₱17,250 – ₱17,749.99 | ₱17,500 | ₱875.00 | ₱1,750.00 |
| ₱17,750 – ₱18,249.99 | ₱18,000 | ₱900.00 | ₱1,800.00 |
| ₱18,250 – ₱18,749.99 | ₱18,500 | ₱925.00 | ₱1,850.00 |
| ₱18,750 – ₱19,249.99 | ₱19,000 | ₱950.00 | ₱1,900.00 |
| ₱19,250 – ₱19,749.99 | ₱19,500 | ₱975.00 | ₱1,950.00 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱1,000.00 | ₱2,000.00 |
| ₱20,250 – ₱20,749.99 | ₱20,500 | ₱1,025.00 | ₱2,050.00 |
| ₱20,750 – ₱24,749.99 | ₱21,000 – ₱24,500 | ₱1,050.00 – ₱1,225.00 | ₱2,100.00 – ₱2,450.00 |
| ₱24,750 – ₱25,249.99 | ₱25,000 | ₱1,250.00 | ₱2,500.00 |
| ₱25,250 – ₱29,749.99 | ₱25,500 – ₱29,500 | ₱1,275.00 – ₱1,475.00 | ₱2,550.00 – ₱2,950.00 |
| ₱29,750 – ₱30,249.99 | ₱30,000 | ₱1,500.00 | ₱3,000.00 |
| ₱30,250 – ₱34,749.99 | ₱30,500 – ₱34,500 | ₱1,525.00 – ₱1,725.00 | ₱3,050.00 – ₱3,450.00 |
| ₱34,750 and above | ₱35,000 (MAXIMUM) | ₱1,750.00 | ₱3,500.00 |
Source: SSS Circular No. 2024-006. For the complete official table, visit sss.gov.ph.
Sample SSS Contribution Computation
Here are quick computation examples so you can check if your payslip deduction is correct:
| Scenario | Monthly Salary | Formula | Your Share | Employer Share |
|---|---|---|---|---|
| Regular employee | ₱18,000 | ₱18,000 × 5% = ₱900 | ₱450 | ₱450 |
| Regular employee | ₱35,000 | ₱35,000 × 5% = ₱1,750 | ₱875 | ₱875 |
| High earner (capped) | ₱80,000 | Capped at ₱35,000 × 5% = ₱1,750 | ₱875 | ₱875 + ₱3,500 ER |
| Minimum earner | ₱5,000 | ₱5,000 × 5% = ₱250 | ₱250 | ₱500 |
| Freelancer / Self-employed | ₱25,000 declared | ₱25,000 × 15% = ₱3,750 | ₱3,750 (full) | N/A |
Approximate figures based on MSC brackets. Verify exact amounts with your HR or the official SSS table at sss.gov.ph.
SSS Contribution Table for OFWs (Land-Based)
Overseas Filipino Workers (OFWs) pay the full 15% SSS contribution themselves since they don’t have a Philippine-based employer. The minimum MSC for OFWs is ₱8,000 (higher than the regular ₱5,000 minimum).
| MSC | Monthly Contribution (15%) | Notes |
|---|---|---|
| ₱8,000 (Minimum) | ₱1,200.00 | Minimum for OFWs |
| ₱10,000 | ₱1,500.00 | |
| ₱15,000 | ₱2,250.00 | |
| ₱20,000 | ₱3,000.00 | Pension Booster starts here |
| ₱25,000 | ₱3,750.00 | |
| ₱30,000 | ₱4,500.00 | |
| ₱35,000 (Maximum) | ₱5,250.00 | Max MSC |
Age-based rules for OFWs:
- OFWs under 55 years old: Can change their MSC freely within a calendar year
- OFWs 55 years old and above: Limited to one MSC increase per year, advancing only one salary bracket at a time
Self-Employed and Voluntary Members
Freelancers, entrepreneurs, professionals, and non-working spouses who are voluntary SSS members pay the full 15% contribution based on their declared MSC.
Self-employed and voluntary members can choose any MSC from ₱5,000 to ₱35,000. You don’t need to provide proof of income to select your MSC bracket. However, your MSC affects your future SSS benefits (maternity, sickness, disability, pension), so it pays to contribute at a higher MSC if you can afford it.
MySSS Pension Booster: What You Need to Know
Starting 2025, a new mandatory provident fund called the MySSS Pension Booster applies to members with an MSC above ₱20,000. A portion of your contribution above ₱20,000 MSC goes into this fund.
| MSC | Monthly Contribution (15%) | Pension Booster Portion |
|---|---|---|
| ₱20,000 | ₱3,000.00 | ₱0 (threshold level) |
| ₱25,000 | ₱3,750.00 | ₱750.00 |
| ₱30,000 | ₱4,500.00 | ₱1,500.00 |
| ₱35,000 | ₱5,250.00 | ₱2,250.00 |
How to Pay Your SSS Contributions
Step 1: Generate a Payment Reference Number (PRN)
- Log in to My.SSS at my.sss.gov.ph
- Or use the SSS Mobile App (available on Android and iOS)
- Select the payment month and generate your PRN
Step 2: Pay Through Accredited Channels
- Online banking: BDO, BPI, Metrobank, UnionBank, and other SSS-accredited banks
- GCash or Maya: Via their app’s bills payment feature — search for SSS
- Over-the-counter: Any SSS branch, Bayad Center, SM Bills Payment, 7-Eleven, Robinsons Malls
- SSS-accredited rural banks and cooperative banks
Payment Deadlines
Late payments result in penalties. For employers, the deadline is the last day of the month following the applicable month. For self-employed, OFWs, and voluntary members, it varies — check My.SSS for your specific deadline.
Why Your SSS Contributions Matter
Your monthly SSS contributions directly affect the benefits you can claim:
- Retirement Pension: Monthly pension when you reach 60 (early) or 65 (regular retirement)
- Maternity Benefit: Daily cash allowance during pregnancy or childbirth
- Sickness Benefit: Daily cash allowance when you cannot work due to illness
- Disability Benefit: Financial support if you become permanently disabled
- Death and Funeral Benefits: For your dependents and beneficiaries
- SSS Salary Loan: Borrow against your contributions at low interest rates
Frequently Asked Questions
Are SSS contribution rates going up again in 2026?
No. The 15% rate implemented in January 2025 is the final phase of rate increases under RA 11199. The 2026 SSS contribution rates remain unchanged at 15%.
What if my employer is not remitting my SSS contributions?
This is illegal. You can file a complaint directly with the SSS. Log in to My.SSS to check your contribution history and verify that your employer is remitting what is being deducted from your salary.
Can I pay SSS contributions for previous months?
Employees cannot retroactively pay missed months for the current employment period — this is the employer’s responsibility. However, voluntary members and OFWs can pay for prior months with corresponding penalties.
What is the SSS hotline?
You can reach SSS at their official hotline: 1455. You can also visit the nearest SSS branch or use My.SSS at my.sss.gov.ph.
I am a freelancer. How do I register with SSS?
If you are not yet an SSS member, you can register online at My.SSS (my.sss.gov.ph). Select ‘Self-Employed’ as your membership type, fill in your details, and you can start paying contributions immediately.
Final Thoughts
The SSS contribution table for 2026 reflects the final phase of the rate increase program under the Social Security Act of 2018. At 15%, both the contribution rate and the MSC range (₱5,000 to ₱35,000) are now at their final levels — no more increases are scheduled.
Whether you are an employee checking your payslip, an OFW planning your contributions abroad, or a freelancer deciding how much to contribute, this guide should help you understand exactly what you owe and what you will get in return.
For the most accurate and official information, always refer to the SSS website at sss.gov.ph or call their hotline at 1455.