SSS Contribution Table 2026 for Self-Employed Members

Employed members split their SSS contribution with a payroll department. Self-employed members don't have one — the 5% and the 10% both come out of the same pocket, yours. That's the entire difference this 2026 SSS contribution table needs to show: one payer, one number per bracket, no employer half to subtract.

• 15% Full rate, paid entirely by you — no employer counterpart
• ₱5,000 Floor Monthly Salary Credit, same as employed members
• ₱35,000 Ceiling — declare above it and the excess buys nothing
• You choose Your MSC is self-declared, not computed from a payslip

How Self-Employed Members Choose Their MSC

Employed members have their MSC computed automatically from payroll. Self-employed members declare it themselves, based on actual net income from their trade, profession, or business — freelancers, sole proprietors, professionals, and business owners without an employer-employee relationship all fall into this category. SSS doesn't ask for tax returns to set the bracket; you self-assess, and the bracket you land in is the one you owe on.

The same ₱500-step rounding applies as everywhere else in the SSS system: a declared income of ₱22,300 places you in the ₱22,500 bracket, not the exact figure.

The Full 2026 Contribution Table

One column beyond the Monthly Salary Credit itself: the total you remit, since there's no ER/EE split to show separately.

Same MSC brackets and 15% rate as the employed schedule — you're just the one remitting the whole amount. Want it computed for you instead? Try the SSS Contribution Calculator.

Why There's No EC Line on This Table

The Employees' Compensation program exists to cover workers injured or disabled on the job, funded by an employer contribution. Self-employed members don't have an employer to fund it, so the program doesn't apply — you won't see the ₱10/₱30 add-on that appears on the employer-employee table. What you owe is exactly 15% of your declared MSC, nothing more.

Worked Example

Freelance graphic designer, ₱21,800 average monthly net income

1. Declared income rounds to a Monthly Salary Credit of ₱22,000 (falls in the ₱21,750–₱22,249.99 range)
2. Contribution: ₱22,000 × 15% = ₱3,300
3. No EC add-on — total remitted to SSS is ₱3,300, in full, self-paid

Of that ₱3,300, ₱2,000 worth of MSC (up to the ₱20,000 line) funds the Regular SS Program; the remaining ₱2,000 of declared MSC funds the Mandatory Provident Fund. The mechanics are identical to the employed schedule — only the payer changes.

Bottom Line

• Self-employed members owe the full 15% of their Monthly Salary Credit — there's no employer half to reduce it.
• MSC is self-declared from actual net income, rounded to the nearest ₱500 bracket, between a floor of ₱5,000 and ceiling of ₱35,000.
• There's no Employees' Compensation add-on — that program only exists where an employer funds it.
• Declaring a higher MSC costs more now but raises your eventual pension and loanable amount — declaring the floor keeps costs down but caps both.

Related SSS Contribution Tables

• SSS Contribution Table for Employers and Employees — the standard split-payer schedule, plus the EC add-on this table skips
• SSS Contribution Table for Voluntary Members and Non-Working Spouses — the same self-paid 15% rate, different eligibility rules
• SSS Contribution Table for Overseas Filipino Workers — self-paid too, but with a higher ₱8,000 MSC floor
• SSS Contribution Table for Household Employers and Kasambahay — a split-payer schedule for domestic workers

Sources

• Social Security System — SSS Contribution Table (Monthly Salary Credit brackets and rate schedule for self-employed members)