SSS Contribution Table 2026

Total rate 15% of Monthly Salary Credit (MSC): 10% employer + 5% employee. Self-employed, voluntary and OFW members pay the full 15%. MSC ranges from ₱5,000 to ₱35,000; the part of MSC above ₱20,000 goes to the Mandatory Provident Fund (WISP).

Monthly compensation	MSC	Employee 5%	Employer 10%	Total / Self-employed 15%

Formulas

MSC = Monthly compensation rounded to the nearest ₱500, minimum ₱5,000, maximum ₱35,000
Employee share = 5% × MSC
Employer share = 10% × MSC
Self-employed / voluntary = 15% × MSC
MPF portion = MSC − 20,000 (if MSC > 20,000)

Example: ₱30,000/mo → MSC 30,000 → employee ₱1,500, employer ₱3,000, self-employed ₱4,500

Always confirm current schedules on the official SSS website (sss.gov.ph).