SSS Contribution Table 2026 - Employers and Employees

15% of your Monthly Salary Credit leaves the payroll every month — 5% from your payslip, 10% from your employer's budget — and lands in one of three places: the Regular SS Program, the Mandatory Provident Fund, or the Employees' Compensation fund. Almost nobody sees that split written down. Below is the full 2026 SSS contribution table, bracket by bracket, plus where each peso actually goes.

• 15% Total contribution rate: 5% employee, 10% employer
• ₱5,000 Floor — the lowest Monthly Salary Credit, even below minimum wage
• ₱35,000 Ceiling — every peso earned above this contributes nothing extra
• ₱10–₱30 Employees' Compensation add-on, employer-paid, no employee share

Why Your Contribution Isn't Based on Your Exact Salary

SSS doesn't multiply your payslip by 15%. It first converts your compensation into a Monthly Salary Credit — a rounded bracket value that moves in ₱500 increments. Earn ₱18,300 and your MSC becomes ₱18,500. Earn ₱42,000 and your MSC still stops at ₱35,000, because that's where the brackets end. Everything above the ceiling is invisible to SSS; it neither raises your contribution nor your eventual benefit.

This rounding is also why two coworkers earning ₱18,100 and ₱18,400 pay the exact same amount each month — they land in the same bracket. The table below is built around those brackets, not raw salary, because that's what actually determines the deduction.

The Full 2026 Contribution Table

Three column headers repeat down the whole table, so it's worth knowing them cold before you scan for your row:

• ER — Employer's Contribution. Your employer's 10% share, paid on top of your salary, not out of it.
• EE — Employee's Contribution. Your 5% share, deducted directly from your pay.
• EC — Employee's Compensation. A separate, flat, employer-only add-on that funds benefits for members disabled or killed by a work-related sickness or injury. Covered in full after the table.

Find the row that contains your monthly compensation, then read across. On a desktop browser, hovering a row highlights it, so you don't lose your place tracing across five columns.

Rates: 5% employee / 10% employer of Monthly Salary Credit, plus a flat employer-paid EC contribution. Prefer to skip the lookup? The SSS Contribution Calculator does this table for you from a single salary input.

Where the Money Above ₱20,000 Actually Goes

The 15% rate doesn't change anywhere in the table, but what it funds does. Up to a ₱20,000 Monthly Salary Credit, the entire contribution feeds the Regular SS Program — the fund that pays retirement, disability, sickness, and death benefits. Past ₱20,000, the portion of your MSC above that line is redirected into the Mandatory Provident Fund (MPF), a separate, investment-linked retirement account layered on top.

An MSC of ₱25,000 splits like this: ₱20,000 worth of contribution goes to the Regular SS Program, and the remaining ₱5,000 worth — ₱250 EE, ₱500 ER, ₱750 total — goes to the MPF instead. You still see one combined deduction on your payslip; the split happens inside SSS's books, not yours.

This is also why a salary loan tops out well below what a ₱30,000 or ₱35,000 earner might expect — the loan formula only reads the Regular SS Program portion of the MSC. Our SSS salary loan guide walks through that ceiling in detail.

The Employees' Compensation Add-On

Separate from the 15% split above, employers alone carry one more line: the Employees' Compensation (EC) contribution. It funds a no-fault benefit for members who are injured, disabled, or die from a work-related cause — and unlike the rest of the table, it isn't a percentage. It's a flat peso amount, and it only has two possible values:

• ₱10 a month for any MSC of ₱14,500 or below.
• ₱30 a month for any MSC of ₱15,000 or above.

Employees never see this deducted from their pay — it's entirely an employer cost, added on top of the 10% ER share, not subtracted from it.

Two Worked Examples

₱16,800 a month, rank-and-file employee

1. Monthly Salary Credit: ₱17,000 (rounds up from the ₱16,750–₱17,249.99 range)
2. Employee share: ₱17,000 × 5% = ₱850, deducted from pay
3. Employer share: ₱17,000 × 10% = ₱1,700
4. EC: MSC is above ₱15,000, so ₱30, employer-paid
5. Total remitted to SSS: ₱2,580 — matches the table row above exactly

₱28,000 a month, employee near the MPF split

1. Monthly Salary Credit: ₱28,000 (already a round bracket value)
2. Employee share: ₱28,000 × 5% = ₱1,400
3. Employer share: ₱28,000 × 10% = ₱2,800
4. EC: ₱30
5. Of that ₱4,200 EE+ER total, ₱3,000 (the ₱20,000 portion) funds the Regular SS Program and ₱1,200 (the ₱8,000 above it) funds the MPF
6. Total remitted to SSS: ₱4,230

Bottom Line

• Contributions are computed on a Monthly Salary Credit, a ₱500-step bracket, not your raw salary — find your range in the table above.
• The total rate is 15%, split 5% employee / 10% employer, on an MSC floor of ₱5,000 and ceiling of ₱35,000.
• The portion of your MSC above ₱20,000 is redirected into the Mandatory Provident Fund — still your money, but a separate retirement account, and not something loans are computed against.
• Employers alone pay an Employees' Compensation add-on: ₱10 below an MSC of ₱15,000, ₱30 at or above it.
• Run your own numbers instead of reading the table — the SSS Contribution Calculator returns the same EE, ER, and EC breakdown from one salary field.

Related SSS Contribution Tables

• SSS Contribution Table for Self-Employed Members — the full 15% rate, self-paid, no EC
• SSS Contribution Table for Household Employers and Kasambahay — this same schedule, plus the Batas Kasambahay exemption
• SSS Contribution Table for Overseas Filipino Workers — self-paid, with a higher ₱8,000 MSC floor
• SSS Contribution Table for Voluntary Members and Non-Working Spouses — self-paid at 15%, with its own MSC rule for spouses

Sources

• Social Security System — SSS Contribution Table (Monthly Salary Credit brackets, EE/ER rate split, effective schedule)
• Social Security System — Salary Loan (Regular SS Program MSC ceiling used for loan computation)