How to Calculate Your SSS Monthly Contribution in 2026

To calculate your SSS monthly contribution for 2026, find your Monthly Salary Credit (MSC) and apply the 15% contribution rate. If you are employed, that 15% is split between your employer (10%) and you (5%). If you are self-employed, a voluntary member, or an OFW, you pay the full 15% yourself. Your MSC is the bracket your monthly earnings fall into, floored at PHP 5,000 for most members and capped at PHP 35,000.

• The SSS contribution rate for 2026 is 15% of your Monthly Salary Credit, the rate set in 2025 under Republic Act 11199.
• The MSC floor is PHP 5,000 and the ceiling is PHP 35,000 for most members. Kasambahay have a PHP 1,000 floor; OFWs have a PHP 8,000 floor.
• Employees pay 5% and employers pay 10%. Self-employed, voluntary, and OFW members pay the full 15%.
• Non-working spouses contribute on an MSC equal to 50% of the working spouse’s last posted MSC, then apply 15%.
• Use the calculator below, or match your salary to the bracket in the 2026 contribution table further down the page.

The SSS contribution rate for 2026 is 15% of the Monthly Salary Credit, per the SSS Schedule of Contributions. This is the rate that took effect in 2025 as the final scheduled step under the Social Security Act of 2018 (Republic Act 11199), and it carries unchanged into 2026. Employers contribute 10% and employees contribute 5%.

The minimum MSC is PHP 5,000 and the maximum is PHP 35,000, up from the PHP 30,000 ceiling under the previous schedule. These brackets, combined with the 15% rate, are what keep the SSS fund projected to stay solvent for decades rather than years. For most members the floor is PHP 5,000; kasambahay start at PHP 1,000 and OFWs start at PHP 8,000.

The formula is the same for everyone: 15% of your MSC. What changes is how that 15% is split and which floor applies to you.

Step 1: Find the MSC. Match the employee’s monthly salary to the Range of Compensation column in the 2026 contribution table below, then read across to the MSC.

Step 2: Split the contribution. The employer pays 10% of the MSC and the employee pays 5%. The employer share also carries the Employees’ Compensation (EC) contribution, a small fixed amount (PHP 10 for an MSC under PHP 15,000, PHP 30 from PHP 15,000 up).

Step 3: Add the shares for the total remittance.
Worked example. An employee earning PHP 20,000 a month falls in the PHP 20,000 MSC bracket. The employee pays PHP 1,000. The employer pays PHP 2,030 (PHP 2,000 plus the PHP 30 EC). The total remitted to SSS is PHP 3,030.

These members have no employer to share with, so they pay the full 15%.
Step 1: Declare your monthly income. Self-employed and voluntary members declare income that reflects actual or projected earnings. OFWs declare overseas earnings.

Step 2: Match the income to the MSC bracket. The floor is PHP 5,000 for self-employed and voluntary members and PHP 8,000 for OFWs. The ceiling is PHP 35,000 for all three.

Step 3: Apply 15% to the MSC, then add the EC contribution (PHP 10 below an MSC of PHP 15,000, PHP 30 from PHP 15,000 up) if you are enrolled in the EC program.

Step 4: Pay through any SSS-accredited channel: an SSS branch, a partner bank, GCash, Maya, or a Bayad Center outlet. Contributions are due monthly or quarterly depending on your declared schedule.
Worked example. A self-employed photographer declaring PHP 25,000 a month falls in the PHP 25,000 MSC bracket. The 15% contribution is PHP 3,750. Adding the PHP 30 EC brings the total to PHP 3,780, paid in full by the member.

SSS provides both compulsory and voluntary coverage, whether you work in the private sector or join as an individual member.

Mandatory coverage applies to:

• Employers, in businesses or households
• Employees
• Self-employed individuals
• Household helpers (kasambahay)
• Land-based and sea-based overseas Filipino workers, except those who have become naturalized citizens of other countries

Voluntary coverage applies to:

• Non-working spouses
• Separated members who are no longer working for an employer
• Naturalized Filipino citizens of foreign countries

To qualify for voluntary membership, you must have paid at least one contribution as an employed, self-employed, or OFW member.

Computing SSS contributions across a whole workforce, month after month, is exactly the repetitive work that drains payroll teams. Sprout’s payroll platform automates the MSC lookup, applies the correct employer and employee split per member type, generates the monthly SSS R-3 and R-5 reports, and posts contributions against each employee’s record. For teams managing kasambahay payroll, voluntary members, or a mix of employees and contractors, the same engine handles the variations without manual table lookups.

Pair the platform with Sprout’s HR advisory team for setup support, statutory filing reviews, and ongoing compliance checks against SSS, PhilHealth, Pag-IBIG, and BIR updates. Talk to a Sprout specialist about your payroll setup.

Multiply your Monthly Salary Credit by 15%. If you are an employee, your employer pays 10% and you pay 5%, deducted from payroll. If you are self-employed, voluntary, or an OFW, you pay the full 15%. Match your salary to the MSC bracket in the 2026 contribution table above for the exact peso amount.

It depends on your MSC bracket. At the PHP 5,000 floor, the total monthly contribution is PHP 760. At the PHP 35,000 ceiling, it is PHP 5,280. For employees, those totals are split into the employer share and the employee share shown in the table.

A PHP 18,000 salary falls in the PHP 18,000 MSC bracket. The employee pays PHP 900 and the employer pays PHP 1,830, for a total of PHP 2,730. A self-employed or voluntary member with the same declared income pays the full PHP 2,730.

MSC multiplied by 15%. MSC is the Monthly Salary Credit, the bracket your declared or actual earnings fall into, ranging from PHP 5,000 to PHP 35,000 for most members. Employees split the 15% as 10% employer and 5% employee. Self-employed, voluntary, and OFW members pay the full 15%.

All three pay 15% of their declared MSC in full, with no employer share. Self-employed and voluntary members declare an MSC from PHP 5,000 to PHP 35,000. OFWs declare from PHP 8,000 to PHP 35,000. The peso amount per bracket is in the table above.

Check the My.SSS member portal at member.sss.gov.ph or the SSS Mobile App. Both show your posted contributions, the MSC on file, and the corresponding amount. You can also call the SSS hotline at 1455 or visit any branch with a valid ID.

Kasambahay contribute based on actual monthly salary, with an MSC floor of PHP 1,000 rather than the PHP 5,000 floor for other members. If the kasambahay earns under PHP 5,000 a month, the household employer shoulders the full contribution. At PHP 5,000 or more, the standard 10% employer and 5% employee split applies.

Yes. Voluntary, self-employed, and OFW members can change their declared MSC by filing a Member Data Change Request (SSS Form E-4) at any branch or through the My.SSS portal. There are limits on how much you can raise the MSC in a single filing, especially for members nearing retirement age, so review the current SSS rules before filing.