The SSS contribution is 15% of your Monthly Salary Credit — for employees, 5% from you and 10% from your employer — under the Social Security Act (RA 11199).
By the Orkids payroll engineering teamReviewed against SSS Circular No. 2024-006 (RA 11199)Updated June 2026
Your share (5%)
₱250.00
Employer share (10%)
₱500.00
Total (15%)
₱750.00
Estimate based on a Monthly Salary Credit of ₱5,000.00. If you are self-employed, voluntary, or an OFW member, you pay the full 15% (₱750.00) yourself.
Estimate only — your exact MSC bracket and EC/MPF may differ. The official SSS table sets the precise Monthly Salary Credit in ₱500 steps, adds an Employees' Compensation (EC) fee paid by the employer, and applies a Mandatory Provident Fund (MPF) component on the portion of salary above ₱20,000. For the exact figure, use the official SSS contribution table. As of June 2026 — verify the current figure with the SSS.
How is the SSS contribution computed?
The SSS contribution is 15% of your Monthly Salary Credit (MSC), not your raw salary. For employed members, you pay 5% and your employer pays 10%.
The Monthly Salary Credit is a bracketed figure: the Social Security System (SSS) maps each salary band to a fixed MSC, then applies the 15% rate to that MSC. Because the brackets move in ₱500 steps, your exact contribution comes from the official table, not a flat percentage of your pay. Self-employed, voluntary, and Overseas Filipino Worker (OFW) members pay the full 15% themselves, choosing an MSC within the allowed range. The legal basis is the Social Security Act of 2018 (Republic Act 11199), administered by the SSS. As of June 2026 — verify the current schedule with the SSS.
How much do the employee and employer each pay?
For employed members, the employee pays 5% of the MSC and the employer pays 10%, together making up the 15% total.
So on a Monthly Salary Credit of ₱20,000, the employee's regular share is ₱1,000 and the employer's is ₱2,000, for a ₱3,000 total — before the separate EC fee and any MPF component described below. The table below shows the rule at a glance.
| Item | Employee | Employer | Total |
|---|---|---|---|
| Regular contribution rate | 5% | 10% | 15% of MSC |
| MSC floor (₱5,000) | ₱250 | ₱500 | ₱750 minimum |
| MSC ceiling (₱35,000) | ₱1,750 | ₱3,500 | ₱5,250 maximum |
The ₱750 minimum and ₱5,250 maximum are the regular contribution only and exclude the EC fee and any MPF. As of June 2026 — verify with the official SSS contribution table.
SSS contribution by salary bracket (2026)
The employee always pays a flat 5% of the Monthly Salary Credit; the employer pays 10% plus the separate EC fee. These are the per-bracket totals under the 15% rate in force since January 2025.
| Monthly Salary Credit | Employee (5%) | Employer (10% + EC) | EC fee | Total |
|---|---|---|---|---|
| ₱5,000 (floor) | ₱250 | ₱510 | ₱10 | ₱760 |
| ₱10,000 | ₱500 | ₱1,010 | ₱10 | ₱1,510 |
| ₱15,000 | ₱750 | ₱1,530 | ₱30 | ₱2,280 |
| ₱20,000 | ₱1,000 | ₱2,030 | ₱30 | ₱3,030 |
| ₱25,000 | ₱1,250 | ₱2,530 | ₱30 | ₱3,780 |
| ₱30,000 | ₱1,500 | ₱3,030 | ₱30 | ₱4,530 |
| ₱35,000 (ceiling) | ₱1,750 | ₱3,530 | ₱30 | ₱5,280 |
The EC fee (₱10 below MSC ₱15,000, ₱30 at ₱15,000 and above) is shouldered entirely by the employer. Above an MSC of ₱20,000, the 15% on the slice over ₱20,000 is routed to the member’s Mandatory Provident Fund (MySSS Pension Booster) — the same money, a different destination, not an extra charge. Confirm the exact figure for any ₱500 bracket against the official SSS table.
What is the Monthly Salary Credit range, minimum, and maximum?
The Monthly Salary Credit ranges from ₱5,000 to ₱35,000, giving a minimum regular contribution of ₱750 and a maximum of ₱5,250.
Any salary at or below ₱5,000 is treated at the ₱5,000 MSC floor; any salary at or above ₱35,000 is capped at the ₱35,000 ceiling. Within that band, your salary is matched to a ₱500-step bracket on the official table — which is why a page like this gives an estimate, not the precise bracketed figure. As of June 2026 — verify the current figure with the SSS.
What is the EC fee, and who pays it?
The Employees' Compensation (EC) fee is a small amount paid only by the employer: ₱10 when the MSC is below ₱15,000, or ₱30 when it is ₱15,000 or above.
The EC fee funds the Employees' Compensation Program, which covers work-related injury, sickness, disability, and death benefits. It sits on top of the regular 15% contribution and is never deducted from the employee. As of June 2026 — verify the current figure with the SSS.
What is the Mandatory Provident Fund (MPF)?
For a Monthly Salary Credit above ₱20,000, an extra 5% employee and 10% employer applies to the portion above ₱20,000 — the Mandatory Provident Fund.
The MPF is a savings layer added on top of the regular contribution for higher salaries. For example, on an MSC of ₱25,000, the MPF applies the extra rates to the ₱5,000 above the ₱20,000 line, in addition to the regular 15% on the full MSC. Because the MPF and the bracketed MSC interact, the exact total comes from the official table. As of June 2026 — verify the current figure with the SSS.
SSS contributions — frequently asked questions
- What is the SSS contribution rate in 2026?
- The total SSS contribution rate is 15% of the Monthly Salary Credit (MSC). For employed members it is split into 5% paid by the employee and 10% paid by the employer, as of June 2026 under the Social Security Act (RA 11199). Verify the current figure with the SSS.
- How is the SSS contribution split between employee and employer?
- For employed members, the employee pays 5% of the Monthly Salary Credit and the employer pays 10%, totalling the 15% rate. Self-employed, voluntary, and OFW members pay the full 15% themselves.
- What is the Monthly Salary Credit (MSC)?
- The Monthly Salary Credit is the bracketed figure SSS uses to compute contributions, not your raw salary. For 2026 it ranges from ₱5,000 to ₱35,000. The official SSS contribution table sets the exact bracket your salary falls into.
- What are the minimum and maximum SSS contributions?
- The minimum regular SSS contribution is ₱750 at the ₱5,000 Monthly Salary Credit floor, and the maximum is ₱5,250 at the ₱35,000 ceiling, as of June 2026. These figures exclude the separate EC fee and any MPF component.
- What is the EC fee on top of SSS contributions?
- The Employees' Compensation (EC) fee is a separate amount the employer pays: ₱10 if the Monthly Salary Credit is below ₱15,000, or ₱30 if it is ₱15,000 or above. It funds work-related injury and sickness benefits.
- What is the Mandatory Provident Fund (MPF) in SSS?
- For a Monthly Salary Credit above ₱20,000, an extra 5% from the employee and 10% from the employer applies to the portion above ₱20,000. This is the Mandatory Provident Fund (MPF), a savings component on top of the regular contribution.
- How do self-employed and voluntary members compute their SSS contribution?
- Self-employed, voluntary, and OFW members pay the full 15% of their chosen Monthly Salary Credit themselves, with no employer share. They select an MSC within the ₱5,000 to ₱35,000 range using the official SSS contribution table.
- Where can I find the exact SSS contribution amount?
- Use the official SSS contribution table at sss.gov.ph for the exact amount, because the Monthly Salary Credit uses ₱500 brackets and the EC and MPF components vary. Any on-page calculator gives an estimate, not the official bracketed figure.
Sources
- Social Security Act of 2018 (Republic Act 11199) — the legal basis for SSS contributions.
- Social Security System (SSS) — official SSS contribution table for the exact Monthly Salary Credit, EC, and MPF figures.
- Figures are as of June 2026 and for guidance only. Rates change by SSS circular — confirm your exact contribution with the SSS before relying on it.
Last reviewed: June 2026
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