SSS Contribution Calculator 2026
Compute your monthly SSS contribution for employees, employers, self-employed members, voluntary members, and OFWs. Updated with the latest rates per RA 11199.
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Your contribution
How SSS contributions are calculated in 2026
The Social Security System (SSS) computes your monthly contribution based on your Monthly Salary Credit (MSC), not your actual salary. The MSC is derived from a fixed schedule that maps salary ranges to credit values from ₱5,000 (minimum) to ₱35,000 (maximum), in ₱500 increments.
The total contribution rate for 2025 onwards is 15% of MSC, mandated by Republic Act 11199 (Social Security Act of 2018). For employed members, this is split between you and your employer.
The formula
Total Contribution = MSC × 15%
Employee Share = MSC × 5%
Employer Share = MSC × 10% (+ EC of ₱10 or ₱30)
If MSC > ₱20,000:
Regular SSS Contribution = ₱20,000 × 15% = ₱3,000
Mandatory Provident Fund (MPF) = (MSC − ₱20,000) × 15%
2026 SSS contribution rates by membership type
| Membership Type | Employee Share | Employer Share | EC Contribution | Total |
|---|---|---|---|---|
| Employed (private) | 5% of MSC | 10% of MSC | ₱10 or ₱30 (employer pays) | 15% + EC |
| Self-Employed | 15% of MSC (paid in full by member) | — | 15% | |
| Voluntary Member | 15% of MSC (paid in full by member) | — | 15% | |
| OFW (Land-based) | 15% of MSC (minimum MSC ₱8,000) | — | 15% | |
| Household / Kasambahay | 5% of MSC* | 10% of MSC | ₱10 or ₱30 (employer pays) | 15% + EC |
*If the Kasambahay earns less than ₱5,000/month, the employer pays the full contribution.
What is Mandatory Provident Fund (MPF)?
If your Monthly Salary Credit exceeds ₱20,000, the portion above ₱20,000 goes into the Workers’ Investment and Savings Program (WISP) — also called the Mandatory Provident Fund. This is a separate retirement fund that earns investment income and can be withdrawn upon retirement, disability, or death.
For an MSC of ₱25,000 for example: ₱3,000 goes to regular SSS, and ₱750 (15% of the ₱5,000 excess) goes to MPF/WISP.
Sample computations
Example 1: Employee earning ₱18,000/month
- MSC: ₱18,000
- Total contribution: ₱18,000 × 15% = ₱2,700
- Employee share: ₱18,000 × 5% = ₱900
- Employer share: ₱18,000 × 10% = ₱1,800
- Plus EC paid by employer: ₱30
- No MPF (MSC ≤ ₱20,000)
Example 2: Employee earning ₱40,000/month (above max MSC)
- MSC: ₱35,000 (capped at maximum)
- Total contribution: ₱35,000 × 15% = ₱5,250
- Employee share: ₱35,000 × 5% = ₱1,750
- Employer share: ₱35,000 × 10% = ₱3,500
- Regular SSS portion: ₱20,000 × 15% = ₱3,000
- MPF portion: ₱15,000 × 15% = ₱2,250 (deposited to WISP)
Example 3: Self-employed earning ₱22,000/month
- MSC: ₱22,000
- Total contribution: ₱22,000 × 15% = ₱3,300 (paid in full by member)
- Regular SSS portion: ₱3,000
- MPF portion: ₱2,000 × 15% = ₱300 (deposited to WISP)
- No EC contribution required
Frequently asked questions
The maximum total monthly contribution is ₱5,250, based on the maximum MSC of ₱35,000 multiplied by the 15% contribution rate. For employed members, ₱1,750 is the employee share and ₱3,500 is the employer share (plus ₱30 EC).
The minimum MSC is ₱5,000 for most members, giving a minimum total contribution of ₱750/month (₱250 employee, ₱500 employer). For OFWs, the minimum MSC is ₱8,000, with a minimum contribution of ₱1,200/month paid in full by the member.
Yes. Per Republic Act 11199, the contribution rate increased to 15% starting January 2025. This was the final step in the gradual increase schedule that started at 12% in 2019. The rate is currently scheduled to stay at 15% beyond 2025.
The MSC is set based on your declared monthly salary, in ₱500 increments. If you earn ₱22,300, your MSC is rounded to the nearest credit bracket — in this case ₱22,500. The minimum MSC is ₱5,000 and the maximum is ₱35,000.
EC is a separate ₱10 (for MSC ≤ ₱14,500) or ₱30 (for MSC ≥ ₱15,000) contribution paid solely by the employer. It funds benefits for work-related injuries, illnesses, and death. The employee never shoulders the EC contribution.
For voluntary and self-employed members, yes — you can choose a higher MSC bracket than your declared earnings (up to ₱35,000) to build up larger future benefits. Employed members are locked to the MSC bracket matching their salary.
Employer contributions are due by the last day of the month following the applicable month (e.g., January contributions are due by the last day of February). Self-employed and voluntary members can pay monthly or quarterly. Late payments incur a 2% per month penalty.