SSS Contribution Table Philippines 2026: Rates, Employer Share and How to Compute

Every private-sector employer in the Philippines is required to deduct a share of an employee’s salary for Social Security System (SSS) coverage and to add its own counterpart contribution on top — but the exact peso amount depends on a rate schedule that changed every two years between 2019 and 2025, and on a Monthly Salary Credit (MSC) system that most payroll staff apply incorrectly at least once.

As of 2026, the applicable rate is fixed at the final tranche set by law: 15% of the Monthly Salary Credit, split 10% for the employer and 5% for the employee. That figure has not changed since January 1, 2025, because Republic Act No. 11199 built the rate increase directly into the statute and stopped increasing it after 2025. This guide explains how the rate schedule works, how to compute the correct contribution for any salary level, what the Employees’ Compensation (EC) contribution adds on top, and what happens — for both employee and employer — when an employer gets it wrong or simply fails to remit.

By job: SSS contribution questions most often come up for small business owners, retail and food-service workers, and HR and payroll staff processing monthly deductions.

Direct Answer

The 2026 SSS contribution rate is 15% of the employee’s Monthly Salary Credit (MSC), split 10% employer and 5% employee. This is the final rate under the gradual schedule fixed in Section 4(a)(9) of Republic Act No. 11199, the Social Security Act of 2018, which raised the rate from 12% in 2019 to 15% by 2025 and did not schedule any further increase after that.

The MSC used to compute the contribution ranges from a minimum of ₱5,000 to a maximum of ₱35,000, in ₱500 brackets, per SSS Circular No. 2024-006 (Schedule of SSS Contributions Effective January 2025). Employers should always confirm the currently posted SSS contribution table before running payroll, since the Social Security Commission can still adjust the schedule by circular even though the statutory rate itself is no longer scheduled to rise.

Key Takeaways

The total SSS contribution rate for 2026 is 15% of the Monthly Salary Credit — 10% employer share, 5% employee share — unchanged since January 1, 2025.
This is the final tranche of the rate schedule Congress wrote directly into Republic Act No. 11199; no further statutory increase is scheduled after 2025.
The Monthly Salary Credit ranges from a ₱5,000 minimum to a ₱35,000 maximum, with contributions computed in ₱500 brackets, not on raw salary.
MSC above ₱20,000 is routed to the Workers’ Investment and Savings Program (WISP), SSS’s mandatory provident fund component, at the same 10%/5% split.
Employers must also remit a small, employer-only Employees’ Compensation (EC) contribution — ₱10 or ₱30 depending on the MSC bracket.
An employer’s failure or refusal to remit does not forfeit the employee’s benefits; liability for the shortfall, penalties and lost dividends rests with the employer.
Employers who deduct contributions but fail to remit them face criminal liability, and Philippine courts have held individual directors — not just “managing” officers — personally liable for a corporation’s unremitted contributions.
Remittance is due within the first 10 days of the month following the applicable payroll month, with a statutory penalty for delay.

Legal Basis

Authority	Classification	Rule Supported	Effect
Republic Act No. 11199, § 4(a)(9), the Social Security Act of 2018	Statute	Gradual contribution-rate and MSC schedule, 2019–2025 (12% to 15%; MSC ₱2,000–₱20,000 minimum band to ₱5,000–₱35,000 by 2025)	Binding law; fixes the current 15% rate
Republic Act No. 11199, § 22(a)–(b)	Statute	10-day remittance deadline, 2%-per-month statutory penalty, and preservation of employee benefits despite employer non-remittance	Binding law
Republic Act No. 11199, § 28(f) and (h)	Statute	Criminal liability and presumption of misappropriation for unremitted, deducted contributions; personal liability of directors, partners and managing heads	Binding law; penal provision
SSS Circular No. 2024-006, “Schedule of SSS Contributions for All Business Employers and Employees Effective January 2025” (issued December 19, 2024)	Implementing circular	Publishes the operative 2025–2026 contribution table: 15% total (10% employer / 5% employee), MSC ₱5,000 to ₱35,000 in ₱500 brackets	Implementing rule; the table employers must actually use
Garcia v. Social Security Commission Legal and Collection, G.R. No. 170735, December 17, 2007	Supreme Court jurisprudence	All directors — not only “managing” directors — can be personally liable for a corporate employer’s unremitted contributions	Controlling jurisprudence
Kua v. People of the Philippines, G.R. No. 191237, September 24, 2014	Supreme Court jurisprudence	Deducting contributions from wages but failing to remit them is a criminal offense, regardless of later catch-up payment	Controlling jurisprudence

What Is the SSS Contribution?

The SSS contribution is the mandatory monthly payment that funds an employee’s Social Security System coverage — the government social insurance program that pays out sickness, maternity, disability, retirement, death and funeral benefits, along with salary and other loans. Coverage is compulsory: Republic Act No. 11199 requires every private-sector employer to register its employees and to deduct and remit contributions from the first day of employment, regardless of employment status, probationary or otherwise.

Unlike a tax, the contribution is credited to the specific member’s record. The amount an employee eventually receives in sickness, maternity or retirement benefits is computed directly from the Monthly Salary Credit on which contributions were paid — not from the employee’s actual take-home salary. Underpaying or misreporting the contribution therefore does not just create a compliance problem; it can permanently lower the benefit a member is entitled to receive.

For the broader definition, coverage rules and benefit menu, see What Is SSS in the Philippines? Meaning, Purpose and Benefits.

The SSS Contribution Rate Schedule: 2019 to 2026

Most confusion about the SSS contribution rate comes from one fact people miss: the increases were not a series of surprise announcements. Congress wrote the entire 2019–2025 schedule directly into Section 4(a)(9) of Republic Act No. 11199 when it was signed into law in February 2019. The Social Security Commission’s job was simply to implement each step through an annual circular — not to decide whether or when to raise the rate.

Period	Total rate	Employer share	Employee share	Maximum MSC
2019–2020	12%	8%	4%	₱20,000
2021–2022	13%	8.5%	4.5%	₱20,000
2023–2024	14%	9.5%	4.5%	₱30,000
2025–2026	15%	10%	5%	₱35,000

SSS Circular No. 2024-006, issued December 19, 2024, implemented the final step: 15% of the MSC effective January 1, 2025, with the minimum MSC raised to ₱5,000 and the maximum raised to ₱35,000. Because the statute’s built-in schedule ends at 2025 and no new circular has revised the rate since, the same 15% / 10% / 5% structure and the same ₱5,000–₱35,000 MSC range continue to apply through 2026.

Figures stated as of September 2026. The Social Security Commission retains authority to adjust the schedule by future circular, so employers and employees should confirm the currently posted SSS contribution table at sss.gov.ph before relying on these figures for payroll.

How to Compute Your SSS Contribution

The computation happens in two steps: map the employee’s actual monthly compensation to the correct Monthly Salary Credit bracket, then apply the 10%/5% split to that MSC — not to the raw salary.

Step 1: Find the Monthly Salary Credit

The MSC table under SSS Circular No. 2024-006 runs in ₱500 compensation ranges (for example, ₱5,250.00 to ₱5,749.99 maps to a specific MSC), starting at a ₱5,000 minimum MSC and capping at a ₱35,000 maximum MSC no matter how high actual salary goes. An employee earning below the range covered by the minimum bracket is still credited at the ₱5,000 minimum; an employee earning ₱60,000 a month is still capped at the ₱35,000 maximum MSC.

Step 2: Split Regular SS and WISP

Only the portion of the MSC up to ₱20,000 — the pre-2025 statutory ceiling under Section 8(g) of Republic Act No. 11199 — funds the Regular Social Security (SS) Program. Any MSC above ₱20,000 is credited instead to the Workers’ Investment and Savings Program (WISP), the mandatory provident fund SSS introduced alongside the 2025 rate increase. Both components are computed at the same 10% employer / 5% employee split; WISP simply segregates the amount attributable to the higher salary band into a separate, individually owned savings account rather than the pooled Regular SS fund.

Worked Examples

Monthly compensation	MSC used	Employer share (10%)	Employee share (5%)	Total credited
₱10,000	₱10,000	₱1,000.00	₱500.00	₱1,500.00
₱25,000	₱25,000 (₱20,000 Regular SS + ₱5,000 WISP)	₱2,500.00	₱1,250.00	₱3,750.00
₱60,000	₱35,000 (capped)	₱3,500.00	₱1,750.00	₱5,250.00

Note that once an employee’s salary reaches the ₱35,000 MSC ceiling, additional salary above that point no longer increases the mandatory SSS contribution at all — the same result seen in the Pag-IBIG salary cap. See Pag-IBIG Contribution Philippines: Rates, Deadlines and Employer Duties for the equivalent mechanic under that fund.

The Employees’ Compensation (EC) Contribution

On top of the SSS contribution itself, employers must remit a separate, small Employees’ Compensation contribution, funding the government’s work-injury and occupational-disease benefit program under Presidential Decree No. 626. Unlike the main SSS contribution, the EC contribution is employer-shouldered only — it must never be deducted from the employee’s pay.

MSC below ₱15,000: ₱10 per month, employer-paid
MSC of ₱15,000 and above: ₱30 per month, employer-paid

Because the EC contribution is folded into the same SSS remittance form and deadline, employers who compute only the 15% SS rate and forget the EC line item under-remit every month without realizing it.

SSS vs PhilHealth vs Pag-IBIG Contributions Compared

Philippine employers remit three separate mandatory contributions on the same payroll cycle, each with its own law, rate structure and salary ceiling. Treating them as interchangeable is a common source of payroll error.

Fund	Governing law	2026 rate	Salary base cap	Employer/employee split
SSS	RA 11199	15% of MSC	₱35,000 maximum MSC	10% employer / 5% employee
PhilHealth	RA 11223 (Universal Health Care Act)	Percentage of monthly basic salary, subject to its own floor and ceiling	Set by PhilHealth circular	Split evenly between employer and employee
Pag-IBIG (HDMF)	RA 9679	1–2% employee / flat 2% employer	₱10,000 Maximum Fund Salary	Asymmetric: employer rate does not scale with employee rate

For the PhilHealth side of this comparison, see What Is PhilHealth in the Philippines? Mandatory Membership, Contributions and Benefits. For the full menu of mandatory statutory benefits an employer must track, see Mandatory Employee Benefits Philippines 2026: Complete DOLE Compliance Checklist.

Common Problems and Red Flags

Most SSS contribution disputes trace back to one of the following patterns:

Under-declared salary. An employer reports a lower compensation figure to SSS than what the employee actually earns, deliberately lowering the MSC bracket and the resulting contribution — and, eventually, the employee’s benefit.
Deducted but not remitted. The employer withholds the employee’s 5% share from every payslip but never actually pays it, or SSS, or both, to the Fund. This is the fact pattern that turns a compliance lapse into a criminal case.
Wrong MSC bracket. Payroll software or staff apply the pre-2025 table, the pre-2023 table, or round compensation incorrectly into the ₱500 brackets, producing a contribution that is close but wrong every month.
EC contribution omitted. The employer remits the 15% SS contribution correctly but forgets the separate ₱10 or ₱30 EC line item.
Misclassifying workers to avoid coverage. Labeling a genuine employee as an “independent contractor” or a bogus job-order arrangement to avoid SSS registration altogether, when the four-fold test for an employer-employee relationship is actually satisfied.
Late remittance without penalty computation. Employers that catch up late payments frequently remit only the principal contribution, without the statutory penalty that continues to accrue under Section 22(a).

Supreme Court Cases on SSS Contribution Liability

Garcia v. Social Security Commission Legal and Collection — G.R. No. 170735, December 17, 2007

Facts: Impact Corporation deducted SSS contributions from its employees’ salaries between 1980 and 1984 but never remitted them. By the time SSS pursued collection, the corporation had been dissolved and every other director had died or could not be located except Immaculada Garcia, a director who was not part of daily corporate management.

Holding: The Supreme Court held Garcia personally liable for the corporation’s entire unremitted contribution debt, plus penalties. The Court rejected her argument that only a “managing” director could be held personally liable, noting that Section 28(f) of the Social Security law lists “managing head, directors or partners” without qualifying that a director must also be a managing director to face liability.

Practical lesson: Every director or partner of a corporate employer — not just the officer who signs payroll — is exposed to personal liability for the company’s unremitted SSS contributions. Corporate dissolution does not extinguish that liability, and it can attach to whichever director remains standing years later.

Kua v. People of the Philippines — G.R. No. 191237, September 24, 2014

Facts: Corporate officers of Vicmar Development Corporation deducted SSS contributions from employees’ wages but did not remit them on time. One employee’s sickness benefit claim was denied because no contributions appeared posted for the required period; another’s loan application was rejected for the same reason. The officers eventually remitted the contributions, but only after the employees filed complaints.

Holding: The Supreme Court reinstated the criminal case against the officers, holding that deducting contributions and failing to remit them within the prescribed period is itself the criminal offense — belated remittance made under threat of prosecution does not erase the liability that already accrued.

Practical lesson: “We eventually paid” is not a defense once an employer has deducted an employee’s SSS share and sat on it past the remittance deadline. The exposure is criminal, not merely administrative, and it materializes the moment an employee’s benefit claim is denied for lack of posted contributions.

Consequences of Underpayment or Non-Remittance

Philippine law is deliberately structured so that an employer’s failure does not become the employee’s loss:

Employee benefits are preserved. Section 22(b) of Republic Act No. 11199 states plainly that failure or refusal of the employer to pay or remit contributions “shall not prejudice the right of the covered employee to the benefits of the coverage.” A member whose contributions were deducted but never posted has not lost their entitlement — the SSS claim runs against the employer, not the employee.
Statutory penalty accrues on the employer. Section 22(a) fixes a penalty of 2% per month on delinquent contributions, running from the date each contribution fell due until it is actually paid.
Civil collection. SSS may pursue collection of unpaid contributions and penalties through ordinary civil action, and the debt does not disappear with corporate dissolution, as Garcia illustrates.
Criminal liability. Under Section 28(h), an employer who deducts contributions but fails to remit them within 30 days of the due date is presumed to have misappropriated the funds and faces the penalties for estafa under Article 315 of the Revised Penal Code. Section 28(f) extends this personally to the managing head, directors or partners of a corporate employer.
Reduced or delayed benefits from underpayment. Even where an employer remits something, consistently under-declaring salary to secure a lower MSC bracket permanently understates the member’s benefit computation for sickness, maternity, disability and retirement claims.

What to Do Next

If You Are an Employee

Log in to your My.SSS account and check your posted contribution record against the SSS deduction shown on your payslips for the same months.
If a discrepancy appears, request a certified contribution printout from SSS and keep copies of the relevant payslips and employment contract.
Raise the discrepancy with HR or payroll in writing and ask for a written explanation and timeline for correction.
If the employer does not correct the shortfall, file a report with the SSS branch that has jurisdiction over the employer, or use the Single Entry Approach (SEnA) at DOLE for a faster conciliation attempt.
If a benefit claim (sickness, maternity, disability) is denied specifically because of missing contributions, ask SSS in writing whether the denial is being pursued against the employer under Section 22(b) rather than treated as a permanent loss of entitlement.

If You Are an Employer

Confirm every employee’s compensation is mapped to the correct MSC bracket under the current SSS Circular No. 2024-006 table, not an outdated schedule.
Verify payroll software applies the 10%/5% split correctly across both the Regular SS and WISP portions of the MSC, plus the separate EC line item.
Remit within the first 10 days of the month following the applicable payroll month, and reconcile actual remittance receipts against amounts deducted from employees every cycle.
If a remittance gap is discovered, pay the shortfall and the accrued statutory penalty voluntarily and promptly — before an employee complaint or an SSS audit forces the issue.
Document which corporate officer is responsible for SSS compliance, since Garcia establishes that liability can reach any director, not only the one who happens to sign the payroll.

Employer Compliance Checklist

Register every new hire for SSS coverage from day one of employment, including probationary employees.
Use the current SSS Circular No. 2024-006 contribution table — not a cached spreadsheet from a prior rate period.
Compute contributions on the correct Monthly Salary Credit bracket, not on raw salary.
Apply the 10% employer / 5% employee split consistently across both Regular SS and WISP portions.
Remit the separate ₱10 or ₱30 EC contribution as an employer-only cost, never deducted from wages.
Remit within the first 10 days of the following month, every month, without exception.
Reconcile deducted amounts against actual remittance receipts and the employee’s posted SSS record at least quarterly.
Never report a lower compensation figure to SSS than what the employee actually earns.
Keep remittance records well beyond the ordinary payroll retention period, given the extended collection window SSS has against delinquent employers.
Identify, in writing, which officer is accountable for SSS compliance, given the personal liability exposure confirmed in Garcia v. SSS.

Frequently Asked Questions

What is the SSS contribution rate in 2026?

15% of the employee’s Monthly Salary Credit, split 10% employer and 5% employee. This has been the rate since January 1, 2025, and it is the final step in the schedule Republic Act No. 11199 built into law; no further statutory increase is currently scheduled.

What is the minimum and maximum SSS contribution for 2026?

The Monthly Salary Credit used for computation ranges from ₱5,000 to ₱35,000. At the minimum, the combined employer-employee contribution is ₱750 per month; at the maximum MSC, it is ₱5,250 per month, before adding the separate EC contribution.

Is the SSS contribution based on my actual salary or something else?

It is based on your Monthly Salary Credit, which is your actual compensation mapped into a ₱500 bracket under the official SSS table, then capped at ₱35,000 regardless of how much higher your actual salary is.

What is WISP and why does part of my contribution go there?

WISP is the Workers’ Investment and Savings Program, SSS’s mandatory provident fund. Since the 2025 rate increase, the portion of your MSC above ₱20,000 is credited to WISP instead of the Regular SS Program, at the same contribution rate, building a separate, individually owned savings component.

Can my employer deduct the employer’s share from my salary?

No. The 10% employer share is the employer’s own cost of doing business and may not be passed on to the employee, directly or indirectly. Only the 5% employee share may lawfully be withheld from wages.

What happens to my SSS benefits if my employer never remitted my contributions?

Your benefit entitlement is not affected. Section 22(b) of Republic Act No. 11199 preserves the covered employee’s right to benefits regardless of the employer’s failure to remit. The employer remains liable to SSS for the unpaid contributions and penalties, and, if the contributions were deducted from your pay and never remitted, may face criminal liability as well.

Is the EC contribution the same as the SSS contribution?

No. The EC contribution (₱10 or ₱30 depending on MSC) funds a separate work-injury benefit program under Presidential Decree No. 626, and it is paid entirely by the employer. It is remitted together with the SSS contribution but is a distinct line item.

Conclusion

The 2026 SSS contribution rate — 15% of the Monthly Salary Credit, split 10% employer and 5% employee, on an MSC ranging from ₱5,000 to ₱35,000 — is not a new figure to track down every payroll cycle. It is the final, fixed step of the schedule Congress wrote into Republic Act No. 11199 back in 2019, implemented through SSS Circular No. 2024-006. What still causes disputes is not the rate itself but how it is applied: the correct MSC bracket, the WISP split above ₱20,000, the separate EC line item, and above all, whether what was deducted from an employee’s pay actually reached SSS. Philippine law resolves the hardest of those questions in the employee’s favor — benefits survive an employer’s default — but resolving the underlying non-remittance still requires the employee, or SSS itself, to pursue the employer directly, with real criminal and civil exposure attaching to the individuals responsible.

Sources and Legal Citations

Republic Act No. 11199, the Social Security Act of 2018, §§ 4(a)(9), 8(g), 22(a)–(b) and 28(f) and (h). Official text via LawPhil. Classification: statute.
Implementing Rules and Regulations of Republic Act No. 11199. Official IRR, sss.gov.ph. Classification: implementing rules.
Social Security System, “SSS Implements Contribution Hike,” news release on the 2023 rate increase to 14% under the Republic Act No. 11199 schedule. sss.gov.ph. Classification: official government news release.
Social Security System, “SSS Clarifies 1% Contribution Rate Hike; Bares Plans for 2025,” news release confirming the final rate increase to 15%, effective January 2025, and the MSC increase to ₱5,000–₱35,000. sss.gov.ph. Classification: official government news release.
SSS Circular No. 2024-006, “Schedule of SSS Contributions for All Business Employers and Employees Effective January 2025,” issued December 19, 2024. sss.gov.ph SSS Circulars; official contribution table at sss.gov.ph/sss-contribution-table. Classification: implementing circular.
Garcia v. Social Security Commission Legal and Collection, Social Security System, G.R. No. 170735, December 17, 2007. Supreme Court E-Library. Classification: Supreme Court decision.
Kua v. People of the Philippines, G.R. No. 191237, September 24, 2014. Supreme Court E-Library. Classification: Supreme Court decision.
Presidential Decree No. 626, as amended, on the Employees’ Compensation Program administered together with SSS contributions. Classification: statute (Employees’ Compensation and State Insurance Fund).

Prepared by: LaborCode.ph Editorial Team
Editorial review: Reviewed under the LaborCode.ph Content Review Policy
Sources rechecked as of: September 1, 2026
Last materially reviewed: September 1, 2026
Article-level legal review status: No named lawyer-review credit has been assigned to this article.
Legal review invitation: A Philippine lawyer who wishes to review this article and be credited as its legal reviewer may contact LaborCode.ph.

This article provides general educational information about Philippine labor and social security law and is not legal advice. SSS contribution rates and Monthly Salary Credit brackets are set by circular and can change; confirm the currently posted SSS contribution table at sss.gov.ph before applying these figures to actual payroll. For advice on a specific situation, consult a Philippine lawyer or the Social Security System directly.