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How to Calculate Your SSS Monthly Contribution in 2026

Published Date:
March 3, 2026

Last Updated: 01/15/2026

To calculate your SSS monthly contribution for 2026, you must identify your Monthly Salary Credit (MSC) and apply the updated 15% contribution rate. For employed individuals, this rate is shared between the employer (10%) and employee (5%). Self-employed members shoulder the entire 15%.

The 2026 updates also include a minimum MSC of ₱5,000, a maximum MSC of ₱35,000, and adjustments to ensure accurate computation for compliance. We’ve created this guide to help you better understand these changes and calculate your contributions step-by-step.

How Much is My SSS Monthly Contribution for 2026?

Starting January 2026, the SSS monthly contribution rate will increase by 1%, rising from 14% to 15% of the Monthly Salary Credit (MSC). This adjustment is part of the scheduled increases mandated by the Social Security Act of 2018 (Republic Act No. 11199). Employers will now contribute 10%, while employees will contribute 5% of the MSC.

The minimum MSC will also increase from ₱4,000 to ₱5,000, while the maximum MSC rises from ₱30,000 to ₱35,000. These changes aim to strengthen the sustainability of the SSS fund, which is now projected to last until 2053.

How Do I Compute My SSS Contribution?

For Employers & Employees

Step 1: Find the MSC

Refer to the updated 2026 Schedule of SSS Contributions table (shown below) to determine the MSC based on the employee’s monthly salary. Find the employee’s salary range in the “Range of Compensation” column and note the corresponding MSC in the “Total” column.

Example: If the salary is ₱20,000, the corresponding MSC is ₱20,000.

Step 2: Calculate the Employer and Employee Shares

Use the MSC to determine the specific contributions:

Employer’s Share: Find the amount in the “Employer Total” column of the table, which includes the regular SSS and EC contributions.
Employee’s Share: Refer to the “Employee Total” column to get the deduction from the employee’s salary.

Example:

For an MSC of ₱20,000:

Employer’s Share: ₱2,030 (₱2,000 regular + ₱30 EC).

Employee’s Share: ₱1,000.

Step 3: Add the Total Contribution

Add the employer’s total share and the employee’s contribution to determine the overall amount remitted to SSS.

Example:

Employer’s Total Share: ₱2,030
Employee’s Total Share: ₱1,000
Total Contribution: ₱2,030 + ₱1,000 = ₱3,030

This means that ₱3,030 is the total monthly contribution to be remitted to the SSS.

For Self-Employed Members

Step 1: Find the MSC

Refer to the “Range of Compensation” column in the updated 2026 Schedule of SSS Contributions table (shown below). Find your income bracket and locate the corresponding MSC in the “Total” column.

Example: If your monthly income falls between ₱24,750 and ₱25,249.99, your MSC is ₱25,000.

Step 2: Compute Your Contribution

Use the 15% contribution rate for self-employed members to calculate the monthly contribution. Multiply the MSC by 15%.

Example:

MSC: ₱25,000
Contribution Rate: 15%
Monthly Contribution: ₱25,000 × 15% = ₱3,750

Step 3: Add Employees’ Compensation (EC) Contribution

If you’ve opted into the EC program, add ₱30 for MSCs of ₱15,000 or above or ₱10 for MSCs below ₱15,000.

Step 4: Calculate the Total Contribution

Add the EC contribution to the calculated monthly contribution to determine the total amount to remit to SSS.

Example:

Monthly Contribution: ₱3,750
EC Contribution: ₱30
Total Contribution: ₱3,750 + ₱30 = ₱3,780

This means that ₱3,780 is the total monthly contribution a self-employed member needs to remit to SSS.

Who Can Contribute to the SSS Fund?

Whether you work in the private sector or classify as an individual member, SSS provides compulsory and voluntary coverage.

Mandatory SSS Coverage Applies to:

Employers in businesses or households
Employees
Self-employed individuals
Househelpers (kasambahays)
Land and sea-based overseas Filipino workers (OFWs), except naturalized citizens of other countries

Voluntary Coverage Applies to:

Non-working spouses
Separated members (those 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.

When Should I Pay My SSS Contribution?

Your SSS membership will determine when you need to remit your contributions.

Employers: Pay on or before the last day of the following month.
Self-Employed and Voluntary Members: Pay on or before the last day of the following month or quarter.
Farmers, fisherfolk, and self-employed individuals in the informal economy: Pay contributions at any time of the year.

Why Do These Changes Matter?

The 2026 adjustments ensure the sustainability of the SSS fund and its ability to support members in the long-term. The additional collections will also enhance the agency’s ability to:

Provide higher benefits for retirees, employees, and other members
Support national initiatives, such as calamity loans and economic recovery programs

For employers, staying compliant with these new rates is essential to avoid penalties. Employees, on the other hand, can expect better long-term returns on their contributions.

Streamline Your SSS Contribution Calculations

Managing payroll compliance, including SSS contributions, can be complex, especially with regular updates. Sprout’s Payroll Starter simplifies the process, reducing errors and ensuring compliance with government-mandated benefits. For small businesses, exploring options like payroll outsourcing can further streamline operations.

Visit Sprout to learn more about our payroll solutions or book a consultation to see how Sprout can support your compliance needs. Explore Sprout’s blog page for more insights and tips on payroll and HR management.

Streamline Your SSS Contribution Calculations

Company growth and salary adjustments can make SSS contributions tricky to compute. By streamlining the way you calculate, you can reduce errors and boost your credibility. Sprout’s top-notch payroll management platform helps make computations hassle-free so you focus on achieving your business goals.

Give your employees the benefits they deserve with our all-in-one holistic platform. Book a consultation today, or visit our blog for more HR-related tips and insights.