SSS Contribution Table 2026 for Overseas Filipino Workers

OFW coverage isn't optional the way voluntary membership is. Republic Act 11199 made SSS coverage mandatory for land-based overseas Filipino workers, and set a floor for their Monthly Salary Credit that sits above what every other membership type starts at. That single number — ₱8,000, not ₱5,000 — is the one thing that makes this 2026 SSS contribution table different from the self-employed schedule it otherwise mirrors.

• 15% Full rate, self-paid — no local employer to split it with
• ₱8,000 Minimum Monthly Salary Credit — higher than every other membership type
• ₱35,000 Ceiling, same as every other schedule
• Mandatory Coverage isn't optional under RA 11199 for land-based OFWs

Why Coverage Is Mandatory, Not Optional

Before RA 11199 — the Social Security Act of 2018 — OFW coverage ran through the voluntary membership category, same as anyone contributing without a local employer. RA 11199 reclassified land-based OFWs as compulsorily covered, closing the gap that let many go uninsured between contracts. In practice, that mandate is enforced at the point of departure: the Overseas Employment Certificate process now checks for an active SSS contribution before deployment.

Sea-based OFWs (seafarers) are covered separately, through their manning agency as the employer — that relationship makes them employed members under the standard employer-employee table, not this one.

The Full 2026 Contribution Table

Same 15% self-paid rate as the self-employed schedule, same ₱500-step brackets, starting eight brackets higher.

55 brackets instead of 61 — the schedule simply starts higher, at ₱8,000 rather than ₱5,000. The SSS Contribution Calculator applies these rates directly.

Why the Floor Sits at ₱8,000

Every other membership type — employed, self-employed, voluntary, non-working spouse — starts its Monthly Salary Credit at ₱5,000. OFWs start at ₱8,000, a floor set specifically for this category when RA 11199 made their coverage compulsory. The practical effect: there's no ₱5,000, ₱5,500, ₱6,000, ₱6,500, or ₱7,000 bracket available to an OFW the way there is for a self-employed member declaring a modest income. Even an OFW whose actual foreign earnings, converted to pesos, land below ₱8,000 still contributes on the ₱8,000 bracket — there's no lower tier to drop into.

Worked Example

Domestic worker in Hong Kong, declared income equivalent to ₱13,200/month

1. Monthly Salary Credit: ₱13,000 (falls in the ₱12,750–₱13,249.99 range)
2. Contribution: ₱13,000 × 15% = ₱1,950, self-paid, no local employer share
3. Of that, ₱1,950 all flows to the Regular SS Program — the MSC hasn't crossed ₱20,000, so no portion goes to the Mandatory Provident Fund yet

Bottom Line

• Coverage is mandatory for land-based OFWs under RA 11199, not optional the way voluntary membership is for other non-employed members.
• OFWs pay the full 15% of their Monthly Salary Credit themselves — same self-paid structure as self-employed and voluntary members.
• The MSC floor is ₱8,000, higher than the ₱5,000 floor used everywhere else in the SSS system — the ceiling stays the standard ₱35,000.
• Sea-based OFWs are covered as employed members through their manning agency, not under this table.

Related SSS Contribution Tables

• SSS Contribution Table for Employers and Employees — the split-payer schedule that applies to sea-based OFWs through their manning agency
• SSS Contribution Table for Self-Employed Members — the same 15% self-paid rate, but with the standard ₱5,000 floor
• SSS Contribution Table for Voluntary Members and Non-Working Spouses — self-paid at 15%, also starting at ₱5,000
• SSS Contribution Table for Household Employers and Kasambahay — a split-payer schedule for domestic workers employed locally

Sources

• Social Security System — SSS Contribution Table (Monthly Salary Credit brackets and rate schedule for OFW members)
• Social Security System — OFW Membership (mandatory coverage requirement under RA 11199)