Payroll, HR & labor compliance
SSS contribution table 2026: an employer's guide with sample computations
The 2026 SSS contribution rate, monthly salary credit range, employer and employee shares, EC and MPF, with worked examples for Philippine payroll teams.
For 2026, the SSS contribution rate for employed members is 15% of the monthly salary credit (MSC): the employer pays 10% and the employee pays 5%. The MSC ranges from ₱5,000 to ₱35,000, so the highest employee share is ₱1,750 a month. Employers also pay the Employees' Compensation (EC) contribution: ₱10 for an MSC below ₱15,000 and ₱30 for an MSC of ₱15,000 and above.
This schedule took full effect in January 2025 under the rate increases set by the Social Security Act of 2018 (RA 11199), and it continues to apply in 2026. Always check the latest circular on the SSS website before you change payroll tables.
SSS contribution rates at a glance
| Item | 2026 value |
|---|---|
| Total contribution rate | 15% of MSC |
| Employer share | 10% of MSC, plus EC |
| Employee share | 5% of MSC |
| Minimum MSC | ₱5,000 |
| Maximum MSC | ₱35,000 |
| EC (employer only) | ₱10 if MSC is below ₱15,000; ₱30 if ₱15,000 or more |
| Maximum employee share | ₱1,750 per month |
| Maximum employer share | ₱3,530 per month including EC |
How the monthly salary credit works
SSS does not apply the rate to the exact salary. Each employee's monthly compensation falls into a compensation range, and each range has an MSC. Ranges move in steps of ₱500. For example, compensation from ₱24,750 to ₱25,249.99 has an MSC of ₱25,000. Compensation below ₱5,250 uses the minimum MSC of ₱5,000, and anything from ₱34,750 upward uses the maximum of ₱35,000.
Your payroll system should store the official schedule as a table and look up the MSC from each employee's compensation for the month. Hard-coding the computation is how errors creep in when SSS issues a new schedule.
Regular SS and the MySSS Pension Booster (MPF)
Contributions on the first ₱20,000 of MSC go to the regular Social Security program. The portion of MSC above ₱20,000, up to ₱35,000, goes to the mandatory provident fund now called the MySSS Pension Booster (formerly WISP). The rates are the same; the split matters for reports and for employees who ask where their contributions go.
Sample SSS computations
| Monthly compensation | MSC | Employee (5%) | Employer (10%) | EC | Total remittance |
|---|---|---|---|---|---|
| ₱12,000 | ₱12,000 | ₱600 | ₱1,200 | ₱10 | ₱1,810 |
| ₱25,000 | ₱25,000 | ₱1,250 | ₱2,500 | ₱30 | ₱3,780 |
| ₱50,000 | ₱35,000 | ₱1,750 | ₱3,500 | ₱30 | ₱5,280 |
Worked example: ₱25,000 monthly salary
- Find the compensation range: ₱24,750 to ₱25,249.99, so the MSC is ₱25,000.
- Employee share: 5% × ₱25,000 = ₱1,250. Of this, ₱1,000 is regular SS (5% of ₱20,000) and ₱250 is MPF (5% of ₱5,000).
- Employer share: 10% × ₱25,000 = ₱2,500, split ₱2,000 regular SS and ₱500 MPF.
- EC: MSC is ₱15,000 or more, so ₱30.
- Total remittance for the employee: ₱1,250 + ₱2,500 + ₱30 = ₱3,780.
Deducting SSS in a semi-monthly payroll
SSS contributions are monthly. With a semi-monthly payroll, companies usually choose one of two policies:
- Deduct the full employee share in one cutoff (often the second), using the total compensation for the month.
- Split the deduction across both cutoffs, then true up in the second cutoff once the month's compensation is known.
Either approach works if it is applied consistently and the remitted amount matches the month's MSC. Employees whose pay varies, such as those with commissions or significant overtime, are where a split deduction most often goes wrong. Read our guide to semi-monthly payroll cutoffs for related controls.
Common SSS payroll mistakes
- Using last year's table. When the schedule changes, update the table before the first affected payroll, not after an employee notices.
- Forgetting EC. EC is paid by the employer only and is not deducted from employees.
- Wrong compensation basis. Confirm with your adviser which pay items count as compensation for MSC purposes under your policies.
- Late remittance. RA 11199 imposes a penalty for late payment of contributions, and late posting affects employees' loan and benefit eligibility.
- Separate employers, merged reports. In a group of companies, each employer remits under its own SSS employer number.
How payroll software should handle SSS
A good payroll system keeps the SSS schedule as an updatable table with an effective date, computes employee and employer shares and EC per employee, separates regular SS and MPF amounts, and produces the contribution list for each employer. It should also show you, per employee, which compensation and MSC were used, so you can answer questions quickly.
Cirquolus Payroll includes SSS, PhilHealth, Pag-IBIG and withholding tax workflows alongside approvals and annualization. Pair it with the PhilHealth and Pag-IBIG guides to complete your statutory checklist, or start from our step-by-step guide on how to compute payroll in the Philippines.
Frequently asked questions
What is the SSS contribution rate in 2026?
The rate is 15% of the monthly salary credit: 10% from the employer and 5% from the employee, with an MSC range of ₱5,000 to ₱35,000. Employers also pay EC of ₱10 or ₱30.
What is the maximum SSS contribution for employees?
At the ₱35,000 maximum MSC, the employee share is ₱1,750 per month and the employer share is ₱3,500 plus ₱30 EC.
Is the SSS employer share deducted from the employee's salary?
No. Only the 5% employee share is deducted from pay. The 10% employer share and EC are the employer's cost.
Where can I download the official SSS contribution table?
Get the current schedule from the official SSS website or your SSS branch. Third-party tables, including this one, should be checked against the official issuance.
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