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SSS Contribution Calculator 2026 (Employer and Employee)
Enter the monthly compensation and get the Monthly Salary Credit, the employee share, the employer share, EC and the MPF portion, from the official 2025 schedule that is still in force in 2026.
How it is computed
SSS rounds your compensation into one of 61 brackets ₱500 wide. The EC contribution is ₱10 when the MSC is below ₱15,000 and ₱30 from ₱15,000 up; the employer pays it alone.
SSS contribution table 2026 (business employers and employees)
From SSS Circular No. 2024-006, effective January 2025 and still current in 2026. Amounts in pesos per month.
| Compensation | MSC | of which MPF | Employee | Employer | EC | Total |
|---|---|---|---|---|---|---|
| Below 5,250 | 5,000 | 0 | 250.00 | 500.00 | 10 | 760.00 |
| 5,250 - 5,749.99 | 5,500 | 0 | 275.00 | 550.00 | 10 | 835.00 |
| 5,750 - 6,249.99 | 6,000 | 0 | 300.00 | 600.00 | 10 | 910.00 |
| 6,250 - 6,749.99 | 6,500 | 0 | 325.00 | 650.00 | 10 | 985.00 |
| 6,750 - 7,249.99 | 7,000 | 0 | 350.00 | 700.00 | 10 | 1,060.00 |
| 7,250 - 7,749.99 | 7,500 | 0 | 375.00 | 750.00 | 10 | 1,135.00 |
| 7,750 - 8,249.99 | 8,000 | 0 | 400.00 | 800.00 | 10 | 1,210.00 |
| 8,250 - 8,749.99 | 8,500 | 0 | 425.00 | 850.00 | 10 | 1,285.00 |
| 8,750 - 9,249.99 | 9,000 | 0 | 450.00 | 900.00 | 10 | 1,360.00 |
| 9,250 - 9,749.99 | 9,500 | 0 | 475.00 | 950.00 | 10 | 1,435.00 |
| 9,750 - 10,249.99 | 10,000 | 0 | 500.00 | 1,000.00 | 10 | 1,510.00 |
| 10,250 - 10,749.99 | 10,500 | 0 | 525.00 | 1,050.00 | 10 | 1,585.00 |
| 10,750 - 11,249.99 | 11,000 | 0 | 550.00 | 1,100.00 | 10 | 1,660.00 |
| 11,250 - 11,749.99 | 11,500 | 0 | 575.00 | 1,150.00 | 10 | 1,735.00 |
| 11,750 - 12,249.99 | 12,000 | 0 | 600.00 | 1,200.00 | 10 | 1,810.00 |
| 12,250 - 12,749.99 | 12,500 | 0 | 625.00 | 1,250.00 | 10 | 1,885.00 |
| 12,750 - 13,249.99 | 13,000 | 0 | 650.00 | 1,300.00 | 10 | 1,960.00 |
| 13,250 - 13,749.99 | 13,500 | 0 | 675.00 | 1,350.00 | 10 | 2,035.00 |
| 13,750 - 14,249.99 | 14,000 | 0 | 700.00 | 1,400.00 | 10 | 2,110.00 |
| 14,250 - 14,749.99 | 14,500 | 0 | 725.00 | 1,450.00 | 10 | 2,185.00 |
| 14,750 - 15,249.99 | 15,000 | 0 | 750.00 | 1,500.00 | 30 | 2,280.00 |
| 15,250 - 15,749.99 | 15,500 | 0 | 775.00 | 1,550.00 | 30 | 2,355.00 |
| 15,750 - 16,249.99 | 16,000 | 0 | 800.00 | 1,600.00 | 30 | 2,430.00 |
| 16,250 - 16,749.99 | 16,500 | 0 | 825.00 | 1,650.00 | 30 | 2,505.00 |
| 16,750 - 17,249.99 | 17,000 | 0 | 850.00 | 1,700.00 | 30 | 2,580.00 |
| 17,250 - 17,749.99 | 17,500 | 0 | 875.00 | 1,750.00 | 30 | 2,655.00 |
| 17,750 - 18,249.99 | 18,000 | 0 | 900.00 | 1,800.00 | 30 | 2,730.00 |
| 18,250 - 18,749.99 | 18,500 | 0 | 925.00 | 1,850.00 | 30 | 2,805.00 |
| 18,750 - 19,249.99 | 19,000 | 0 | 950.00 | 1,900.00 | 30 | 2,880.00 |
| 19,250 - 19,749.99 | 19,500 | 0 | 975.00 | 1,950.00 | 30 | 2,955.00 |
| 19,750 - 20,249.99 | 20,000 | 0 | 1,000.00 | 2,000.00 | 30 | 3,030.00 |
| 20,250 - 20,749.99 | 20,500 | 500 | 1,025.00 | 2,050.00 | 30 | 3,105.00 |
| 20,750 - 21,249.99 | 21,000 | 1,000 | 1,050.00 | 2,100.00 | 30 | 3,180.00 |
| 21,250 - 21,749.99 | 21,500 | 1,500 | 1,075.00 | 2,150.00 | 30 | 3,255.00 |
| 21,750 - 22,249.99 | 22,000 | 2,000 | 1,100.00 | 2,200.00 | 30 | 3,330.00 |
| 22,250 - 22,749.99 | 22,500 | 2,500 | 1,125.00 | 2,250.00 | 30 | 3,405.00 |
| 22,750 - 23,249.99 | 23,000 | 3,000 | 1,150.00 | 2,300.00 | 30 | 3,480.00 |
| 23,250 - 23,749.99 | 23,500 | 3,500 | 1,175.00 | 2,350.00 | 30 | 3,555.00 |
| 23,750 - 24,249.99 | 24,000 | 4,000 | 1,200.00 | 2,400.00 | 30 | 3,630.00 |
| 24,250 - 24,749.99 | 24,500 | 4,500 | 1,225.00 | 2,450.00 | 30 | 3,705.00 |
| 24,750 - 25,249.99 | 25,000 | 5,000 | 1,250.00 | 2,500.00 | 30 | 3,780.00 |
| 25,250 - 25,749.99 | 25,500 | 5,500 | 1,275.00 | 2,550.00 | 30 | 3,855.00 |
| 25,750 - 26,249.99 | 26,000 | 6,000 | 1,300.00 | 2,600.00 | 30 | 3,930.00 |
| 26,250 - 26,749.99 | 26,500 | 6,500 | 1,325.00 | 2,650.00 | 30 | 4,005.00 |
| 26,750 - 27,249.99 | 27,000 | 7,000 | 1,350.00 | 2,700.00 | 30 | 4,080.00 |
| 27,250 - 27,749.99 | 27,500 | 7,500 | 1,375.00 | 2,750.00 | 30 | 4,155.00 |
| 27,750 - 28,249.99 | 28,000 | 8,000 | 1,400.00 | 2,800.00 | 30 | 4,230.00 |
| 28,250 - 28,749.99 | 28,500 | 8,500 | 1,425.00 | 2,850.00 | 30 | 4,305.00 |
| 28,750 - 29,249.99 | 29,000 | 9,000 | 1,450.00 | 2,900.00 | 30 | 4,380.00 |
| 29,250 - 29,749.99 | 29,500 | 9,500 | 1,475.00 | 2,950.00 | 30 | 4,455.00 |
| 29,750 - 30,249.99 | 30,000 | 10,000 | 1,500.00 | 3,000.00 | 30 | 4,530.00 |
| 30,250 - 30,749.99 | 30,500 | 10,500 | 1,525.00 | 3,050.00 | 30 | 4,605.00 |
| 30,750 - 31,249.99 | 31,000 | 11,000 | 1,550.00 | 3,100.00 | 30 | 4,680.00 |
| 31,250 - 31,749.99 | 31,500 | 11,500 | 1,575.00 | 3,150.00 | 30 | 4,755.00 |
| 31,750 - 32,249.99 | 32,000 | 12,000 | 1,600.00 | 3,200.00 | 30 | 4,830.00 |
| 32,250 - 32,749.99 | 32,500 | 12,500 | 1,625.00 | 3,250.00 | 30 | 4,905.00 |
| 32,750 - 33,249.99 | 33,000 | 13,000 | 1,650.00 | 3,300.00 | 30 | 4,980.00 |
| 33,250 - 33,749.99 | 33,500 | 13,500 | 1,675.00 | 3,350.00 | 30 | 5,055.00 |
| 33,750 - 34,249.99 | 34,000 | 14,000 | 1,700.00 | 3,400.00 | 30 | 5,130.00 |
| 34,250 - 34,749.99 | 34,500 | 14,500 | 1,725.00 | 3,450.00 | 30 | 5,205.00 |
| 34,750 and over | 35,000 | 15,000 | 1,750.00 | 3,500.00 | 30 | 5,280.00 |
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FAQ
SSS contribution questions
What is the SSS contribution rate in 2026?
15% of the Monthly Salary Credit (MSC): the employer pays 10% and the employee 5%, plus the employer's Employees' Compensation (EC) contribution of ₱10 or ₱30. This is the schedule in SSS Circular No. 2024-006, effective January 2025; no newer circular changes it as of September 2026.
What are the minimum and maximum Monthly Salary Credits?
₱5,000 minimum and ₱35,000 maximum. Compensation below ₱5,250 uses the ₱5,000 MSC; ₱34,750 and above uses ₱35,000.
What is the MPF (WISP) part?
The part of the MSC above ₱20,000 goes to the Mandatory Provident Fund (formerly WISP), an individual savings account. Regular SS and EC benefits are computed on the MSC up to ₱20,000.
How much is the maximum SSS contribution for an employee?
₱1,750 a month for the employee (₱1,000 regular SS + ₱750 MPF) and ₱3,530 for the employer (₱2,000 + ₱1,500 MPF + ₱30 EC), ₱5,280 in total.
Does this apply to self-employed, voluntary or OFW members?
No. This calculator uses the business employer and employee table (Circular 2024-006). Self-employed, voluntary, OFW and household (kasambahay) members have their own schedules (Circulars 2024-007 to 2024-010).
Sources
Every number on this page comes from these official documents, checked on September 23, 2026.
- SSS Circular No. 2024-006, Schedule of SSS Contributions Effective January 2025 (business employers and employees), dated 19 Dec 2024
- SSS Circulars list (sss.gov.ph/sss-circulars/) - no 2025 or 2026 circular changes the contribution schedule; the only 2026 'contribution'-adjacent item, CI 2026-002, is a PENSION increase
For estimation only. This calculator is not legal, tax or accounting advice. Verify with your accountant and with the agency (SSS, PhilHealth, Pag-IBIG, BIR, DOLE) before you pay or file. Rates change; if you spot an outdated figure, tell us through our Gumroad page.