SSS Contribution Table 2026 - Employers and Employees

For employers and employees of a company here in the Philippines, the changes on the new SSS Contribution has taken effect since January 2025. You have probably noticed this increase on contribution rate if you have paid a contribution for these past few months.

These are the notable changes on 2026 SSS Contributions:

  • Maximum Monthly Salary Credit (MSC), has been lifted up to Thirty-five Thousand Pesos (₱35,000.00). This is the maximum cap of your salary, if it's more than this, your contribution will just be based on this maximum range.
  • The Minimum MSC is set to Five Thousand Pesos (₱5,000.00). Meaning if your salary is less than ₱5,000.00, your contribution rate will be pinned on this contribution range.
  • There is now a Mandatory Provident Fund that will provide addition monetary benefit.
  • Contribution rate increase of 15%.

SSS Contribution Table for All Business Employers and Employees 2026

Range of Compensation Monthly Salary Credit Amount of Contributions
EmployerEmployeeTOTAL
Regular SS/EC MPFTotalRegular SSMPFECTotalRegular SSMPFTotal
BELOW 5,2505,00005,0005000105102500250760
5,250 - 5,749.995,50005,5005500105602750275835
5,750 - 6,249.996,00006,0006000106103000300910
6,250 - 6,749.996,50006,5006500106603250325985
6,750 - 7,249.997,00007,00070001071035003501,060
7,250 - 7,749.997,50007,50075001076037503751,135
7,750 - 8,249.998,00008,00080001081040004001,210
8,250 - 8,749.998,50008,50085001086042504251,285
8,750 - 9,249.999,00009,00090001091045004501,360
9,250 - 9,749.999,50009,50095001096047504751,435
9,750 - 10,249.9910,000010,0001,0000101,01050005001,510
10,250 - 10,749.9910,500010,5001,0500101,06052505251,585
10,750 - 11,249.9911,000011,0001,1000101,11055005501,660
11,250 - 11,749.9911,500011,5001,1500101,16057505751,735
11,750 - 12,249.9912,000012,0001,2000101,21060006001,810
12,250 - 12,749.9912,500012,5001,2500101,26062506251,885
12,750 - 13,249.9913,000013,0001,3000101,31065006501,960
13,250 - 13,749.9913,500013,5001,3500101,36067506752,035
13,750 - 14,249.9914,000014,0001,4000101,41070007002,110
14,250 - 14,749.9914,500014,5001,4500101,46072507252,185
14,750 - 15,249.9915,000015,0001,5000301,53075007502,280
15,250 - 15,749.9915,500015,5001,5500301,58077507752,355
15,750 - 16,249.9916,000016,0001,6000301,63080008002,430
16,250 - 16,749.9916,500016,5001,6500301,68082508252,505
16,750 - 17,249.9917,000017,0001,7000301,73085008502,580
17,250 - 17,749.9917,500017,5001,7500301,78087508752,655
17,750 - 18,249.9918,000018,0001,8000301,83090009002,730
18,250 - 18,749.9918,500018,5001,8500301,88092509252,805
18,750 - 19,249.9919,000019,0001,9000301,93095009502,880
19,250 - 19,749.9919,500019,5001,9500301,98097509752,955
19,750 - 20,249.9920,000020,0002,0000302,0301,00001,0003,030
20,250 - 20,749.9920,00050020,5002,00050302,0801,000251,0253,105
20,750 - 21,249.9920,0001,00021,0002,000100302,1301,000501,0503,180
21,250 - 21,749.9920,0001,50021,5002,000150302,1801,000751,0753,255
21,750 - 22,249.9920,0002,00022,0002,000200302,2301,0001001,1003,330
22,250 - 22,749.9920,0002,50022,5002,000250302,2801,0001251,1253,405
22,750 - 23,249.9920,0003,00023,0002,000300302,3301,0001501,1503,480
23,250 - 23,749.9920,0003,50023,5002,000350302,3801,0001751,1753,555
23,750 - 24,249.9920,0004,00024,0002,000400302,4301,0002001,2003,630
24,250 - 24,749.9920,0004,50024,5002,000450302,4801,0002251,2253,705
24,750 - 25,249.9920,0005,00025,0002,000500302,5301,0002501,2503,780
25,250 - 25,749.9920,0005,50025,5002,000550302,5801,0002751,2753,855
25,750 - 26,249.9920,0006,00026,0002,000600302,6301,0003001,3003,930
26,250 - 26,749.9920,0006,50026,5002,000650302,6801,0003251,3254,005
26,750 - 27,249.9920,0007,00027,0002,000700302,7301,0003501,3504,080
27,250 - 27,749.9920,0007,50027,5002,000750302,7801,0003751,3754,155
27,750 - 28,249.9920,0008,00028,0002,000800302,8301,0004001,4004,230
28,250 - 28,749.9920,0008,50028,5002,000850302,8801,0004251,4254,305
28,750 - 29,249.9920,0009,00029,0002,000900302,9301,0004501,4504,380
29,250 - 29,749.9920,0009,50029,5002,000950302,9801,0004751,4754,455
29,750 - 30,249.9920,00010,00030,0002,0001,000303,0301,0005001,5004,530
30,250 - 30,749.9920,00010,50030,5002,0001,050303,0801,0005251,5254,605
30,750 - 31,249.9920,00011,00031,0002,0001,100303,1301,0005501,5504,680
31,250 - 31,749.9920,00011,50031,5002,0001,150303,1801,0005751,5754,755
31,750 - 32,499.9920,00012,00032,0002,0001,200303,2301,0006001,6004,830
32,250 - 32,749.9920,00012,50032,5002,0001,250303,2801,0006251,6254,905
32,750 - 33,249.9920,00013,00033,0002,0001,300303,3301,0006501,6504,980
33,250 - 33,749.9920,00013,50033,5002,0001,350303,3801,0006751,6755,055
33,750 - 34,249.9920,00014,00034,0002,0001,400303,4301,0007001,7005,130
34,250 - 34,749.9920,00014,50034,5002,0001,450303,4801,0007251,7255,205
34,750 - OVER20,00015,00035,0002,0001,500303,5301,0007501,7505,280
Source: SSS Employees and Employers Contribution Table 2026

The SSS Contribution table could be too much to take in on one look. However, for you to get the what really matters first, just focus for now on Rage of Compensation (the first column) where you can find your salary. Then at the last column with is the Total, there you can find your total contribution - ER (employer) and EE (employee).

Simple Terms Used on the Table:

  • *ER means Employer's Contribution
  • *EE means Employee's Contribution
  • *EC means Employee's Compensation (The EC program aims to assist workers who suffer work-connected sickness or injury resulting in disability or death. The employer is responsible for this amount.)

You can just simply hover the row for the corresponding compensation range you want to check and it will be highlighted so you can check the entire details clearly.

For quick results, check out this SSS Contribution Calculator