SSS Contribution Table 2026 for Household Employers and Kasambahay

A household employer is still an employer under SSS rules — hiring a kasambahay creates the same employer-employee relationship as any company payroll does, with one added protection: Republic Act 10361, the Domestic Workers Act, shifts the entire contribution onto the household employer when the kasambahay's pay falls below a set threshold. Everywhere else, the 2026 SSS contribution table numbers match the standard employer-employee schedule exactly.

• 15% Total rate: 5% kasambahay, 10% household employer, above the exemption
• ₱5,000 The Batas Kasambahay pay threshold — and the MSC floor
• 100% Employer-shouldered share when the kasambahay earns below that threshold
• ₱10–₱30 EC add-on, employer-paid, same as any other employer-employee pair

The Batas Kasambahay Exemption

RA 10361 built a specific protection for kasambahay earning below ₱5,000 a month: rather than deducting a share from wages that are already at the low end, the law requires the household employer to shoulder the full SSS contribution — both what would normally be the employee's 5% and the employer's 10%. The kasambahay's SSS record still posts a full Monthly Salary Credit and full contribution each month; they just aren't the one funding it.

Once actual pay reaches ₱5,000 or more, that exemption ends and the household follows the ordinary split — the kasambahay's own 5% comes out of their wages from that point on, same as any other employee.

The Full 2026 Contribution Table

Identical figures to the standard employer-employee schedule. Below ₱5,000 actual pay, read the Total Monthly Contribution column as what the household employer alone remits; at ₱5,000 and above, the EE/ER split applies as shown.

Same schedule as any other employer-employee pair — the only household-specific rule is who pays it below ₱5,000 actual pay, covered above. The SSS Contribution Calculator computes these figures directly.

The EC Add-On Still Applies

Because a household employer is legally an employer, the Employees' Compensation contribution applies exactly as it would on any company payroll: ₱10 a month for MSC brackets at or below ₱14,500, ₱30 from ₱15,000 up. This is always employer-paid, on top of the 10% ER share — and during the Batas Kasambahay exemption window, it's part of what the household employer covers in full.

Worked Example

Kasambahay earning ₱4,500/month, still under the exemption threshold

1. Monthly Salary Credit: ₱5,000 (the floor — SSS never posts below it, regardless of actual pay)
2. Batas Kasambahay applies because actual pay is under ₱5,000: the household employer covers both the 5% and 10% shares
3. Contribution: ₱250 (EE-equivalent) + ₱500 (ER) + ₱10 (EC) = ₱760, paid entirely by the household employer

Same kasambahay, after a raise to ₱7,200/month

1. Monthly Salary Credit: ₱7,000 (falls in the ₱6,750–₱7,249.99 range)
2. Pay now clears ₱5,000, so the exemption ends: kasambahay's own ₱350 is deducted from wages, household employer pays ₱700 plus ₱10 EC
3. Total remitted: ₱1,060 — same figure as the table, now split between two payers instead of one

Bottom Line

• Household employers and kasambahay follow the same EE/ER/EC schedule as any other employer-employee pair — the numbers above are identical to the standard table.
• Under Batas Kasambahay (RA 10361), actual pay below ₱5,000 shifts the entire contribution — both shares — onto the household employer.
• At ₱5,000 actual pay and above, the ordinary 5% kasambahay / 10% household employer split applies.
• The EC add-on is always the household employer's cost, exemption or not.

Related SSS Contribution Tables

• SSS Contribution Table for Employers and Employees — the general version of this same schedule, for company payrolls
• SSS Contribution Table for Self-Employed Members — a single self-paid rate, no EC, no employer to split with
• 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%, its own MSC rule for spouses

Sources

• Social Security System — SSS Contribution Table (Monthly Salary Credit brackets and rate schedule for household employers and kasambahay)
• Official Gazette — Republic Act No. 10361 (Batas Kasambahay) (employer-shouldered contribution below the ₱5,000 pay threshold)