SSS Contribution Calculator (2026)
SSS rates in 2026
Under the final tranche of RA 11199 (Social Security Act of 2018), the contribution rate is 15% of the Monthly Salary Credit: 5% employee, 10% employer, plus the employer-paid Employees' Compensation (₱10 for MSC below ₱15,000; ₱30 from ₱15,000). The MSC ranges from ₱5,000 to ₱35,000 in ₱500 brackets — earnings above ₱35,000 contribute at the ₱35,000 ceiling (max employee share: ₱1,750).
Contributions on MSC above ₱20,000 automatically go to the WISP (Workers' Investment and Savings Program), a provident fund on top of the regular program — same total deduction, extra retirement savings.
Frequently asked questions
What is the maximum SSS contribution in 2026?
At the ₱35,000 MSC ceiling: employee ₱1,750, employer ₱3,530 (including ₱30 EC), total ₱5,280 per month.
I earn less than ₱5,000 — what do I pay?
The MSC floor is ₱5,000, so the minimum employee share is ₱250 (employer ₱510 including EC).
Do voluntary members pay the full 15%?
Yes — self-employed, voluntary and OFW members shoulder the entire 15% of their chosen/declared MSC.
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Rates verified against official DOLE, SSS, PhilHealth, Pag-IBIG and BIR issuances. Last reviewed: 2026-07-01.