Payroll
SSS Contribution Table 2026 for Employers
Employers pay 10% of each employee's Monthly Salary Credit (MSC) to SSS, plus Employees' Compensation (EC) of ₱10 or ₱30. Employees pay 5%. This table lists all 61 MSCs from ₱5,000 to ₱35,000 with the employee, employer and grand totals for each.
SSS contributions by Monthly Salary Credit
| MSC | Compensation range | Employee (5%) | Employer (10%) | EC | Employer total | Grand total |
|---|---|---|---|---|---|---|
| ₱5,000.00 | Below ₱5,250.00 | ₱250.00 | ₱500.00 | ₱10.00 | ₱510.00 | ₱760.00 |
| ₱5,500.00 | ₱5,250.00 to ₱5,749.99 | ₱275.00 | ₱550.00 | ₱10.00 | ₱560.00 | ₱835.00 |
| ₱6,000.00 | ₱5,750.00 to ₱6,249.99 | ₱300.00 | ₱600.00 | ₱10.00 | ₱610.00 | ₱910.00 |
| ₱6,500.00 | ₱6,250.00 to ₱6,749.99 | ₱325.00 | ₱650.00 | ₱10.00 | ₱660.00 | ₱985.00 |
| ₱7,000.00 | ₱6,750.00 to ₱7,249.99 | ₱350.00 | ₱700.00 | ₱10.00 | ₱710.00 | ₱1,060.00 |
| ₱7,500.00 | ₱7,250.00 to ₱7,749.99 | ₱375.00 | ₱750.00 | ₱10.00 | ₱760.00 | ₱1,135.00 |
| ₱8,000.00 | ₱7,750.00 to ₱8,249.99 | ₱400.00 | ₱800.00 | ₱10.00 | ₱810.00 | ₱1,210.00 |
| ₱8,500.00 | ₱8,250.00 to ₱8,749.99 | ₱425.00 | ₱850.00 | ₱10.00 | ₱860.00 | ₱1,285.00 |
| ₱9,000.00 | ₱8,750.00 to ₱9,249.99 | ₱450.00 | ₱900.00 | ₱10.00 | ₱910.00 | ₱1,360.00 |
| ₱9,500.00 | ₱9,250.00 to ₱9,749.99 | ₱475.00 | ₱950.00 | ₱10.00 | ₱960.00 | ₱1,435.00 |
| ₱10,000.00 | ₱9,750.00 to ₱10,249.99 | ₱500.00 | ₱1,000.00 | ₱10.00 | ₱1,010.00 | ₱1,510.00 |
| ₱10,500.00 | ₱10,250.00 to ₱10,749.99 | ₱525.00 | ₱1,050.00 | ₱10.00 | ₱1,060.00 | ₱1,585.00 |
| ₱11,000.00 | ₱10,750.00 to ₱11,249.99 | ₱550.00 | ₱1,100.00 | ₱10.00 | ₱1,110.00 | ₱1,660.00 |
| ₱11,500.00 | ₱11,250.00 to ₱11,749.99 | ₱575.00 | ₱1,150.00 | ₱10.00 | ₱1,160.00 | ₱1,735.00 |
| ₱12,000.00 | ₱11,750.00 to ₱12,249.99 | ₱600.00 | ₱1,200.00 | ₱10.00 | ₱1,210.00 | ₱1,810.00 |
| ₱12,500.00 | ₱12,250.00 to ₱12,749.99 | ₱625.00 | ₱1,250.00 | ₱10.00 | ₱1,260.00 | ₱1,885.00 |
| ₱13,000.00 | ₱12,750.00 to ₱13,249.99 | ₱650.00 | ₱1,300.00 | ₱10.00 | ₱1,310.00 | ₱1,960.00 |
| ₱13,500.00 | ₱13,250.00 to ₱13,749.99 | ₱675.00 | ₱1,350.00 | ₱10.00 | ₱1,360.00 | ₱2,035.00 |
| ₱14,000.00 | ₱13,750.00 to ₱14,249.99 | ₱700.00 | ₱1,400.00 | ₱10.00 | ₱1,410.00 | ₱2,110.00 |
| ₱14,500.00 | ₱14,250.00 to ₱14,749.99 | ₱725.00 | ₱1,450.00 | ₱10.00 | ₱1,460.00 | ₱2,185.00 |
| ₱15,000.00 | ₱14,750.00 to ₱15,249.99 | ₱750.00 | ₱1,500.00 | ₱30.00 | ₱1,530.00 | ₱2,280.00 |
| ₱15,500.00 | ₱15,250.00 to ₱15,749.99 | ₱775.00 | ₱1,550.00 | ₱30.00 | ₱1,580.00 | ₱2,355.00 |
| ₱16,000.00 | ₱15,750.00 to ₱16,249.99 | ₱800.00 | ₱1,600.00 | ₱30.00 | ₱1,630.00 | ₱2,430.00 |
| ₱16,500.00 | ₱16,250.00 to ₱16,749.99 | ₱825.00 | ₱1,650.00 | ₱30.00 | ₱1,680.00 | ₱2,505.00 |
| ₱17,000.00 | ₱16,750.00 to ₱17,249.99 | ₱850.00 | ₱1,700.00 | ₱30.00 | ₱1,730.00 | ₱2,580.00 |
| ₱17,500.00 | ₱17,250.00 to ₱17,749.99 | ₱875.00 | ₱1,750.00 | ₱30.00 | ₱1,780.00 | ₱2,655.00 |
| ₱18,000.00 | ₱17,750.00 to ₱18,249.99 | ₱900.00 | ₱1,800.00 | ₱30.00 | ₱1,830.00 | ₱2,730.00 |
| ₱18,500.00 | ₱18,250.00 to ₱18,749.99 | ₱925.00 | ₱1,850.00 | ₱30.00 | ₱1,880.00 | ₱2,805.00 |
| ₱19,000.00 | ₱18,750.00 to ₱19,249.99 | ₱950.00 | ₱1,900.00 | ₱30.00 | ₱1,930.00 | ₱2,880.00 |
| ₱19,500.00 | ₱19,250.00 to ₱19,749.99 | ₱975.00 | ₱1,950.00 | ₱30.00 | ₱1,980.00 | ₱2,955.00 |
| ₱20,000.00 | ₱19,750.00 to ₱20,249.99 | ₱1,000.00 | ₱2,000.00 | ₱30.00 | ₱2,030.00 | ₱3,030.00 |
| ₱20,500.00 | ₱20,250.00 to ₱20,749.99 | ₱1,025.00 | ₱2,050.00 | ₱30.00 | ₱2,080.00 | ₱3,105.00 |
| ₱21,000.00 | ₱20,750.00 to ₱21,249.99 | ₱1,050.00 | ₱2,100.00 | ₱30.00 | ₱2,130.00 | ₱3,180.00 |
| ₱21,500.00 | ₱21,250.00 to ₱21,749.99 | ₱1,075.00 | ₱2,150.00 | ₱30.00 | ₱2,180.00 | ₱3,255.00 |
| ₱22,000.00 | ₱21,750.00 to ₱22,249.99 | ₱1,100.00 | ₱2,200.00 | ₱30.00 | ₱2,230.00 | ₱3,330.00 |
| ₱22,500.00 | ₱22,250.00 to ₱22,749.99 | ₱1,125.00 | ₱2,250.00 | ₱30.00 | ₱2,280.00 | ₱3,405.00 |
| ₱23,000.00 | ₱22,750.00 to ₱23,249.99 | ₱1,150.00 | ₱2,300.00 | ₱30.00 | ₱2,330.00 | ₱3,480.00 |
| ₱23,500.00 | ₱23,250.00 to ₱23,749.99 | ₱1,175.00 | ₱2,350.00 | ₱30.00 | ₱2,380.00 | ₱3,555.00 |
| ₱24,000.00 | ₱23,750.00 to ₱24,249.99 | ₱1,200.00 | ₱2,400.00 | ₱30.00 | ₱2,430.00 | ₱3,630.00 |
| ₱24,500.00 | ₱24,250.00 to ₱24,749.99 | ₱1,225.00 | ₱2,450.00 | ₱30.00 | ₱2,480.00 | ₱3,705.00 |
| ₱25,000.00 | ₱24,750.00 to ₱25,249.99 | ₱1,250.00 | ₱2,500.00 | ₱30.00 | ₱2,530.00 | ₱3,780.00 |
| ₱25,500.00 | ₱25,250.00 to ₱25,749.99 | ₱1,275.00 | ₱2,550.00 | ₱30.00 | ₱2,580.00 | ₱3,855.00 |
| ₱26,000.00 | ₱25,750.00 to ₱26,249.99 | ₱1,300.00 | ₱2,600.00 | ₱30.00 | ₱2,630.00 | ₱3,930.00 |
| ₱26,500.00 | ₱26,250.00 to ₱26,749.99 | ₱1,325.00 | ₱2,650.00 | ₱30.00 | ₱2,680.00 | ₱4,005.00 |
| ₱27,000.00 | ₱26,750.00 to ₱27,249.99 | ₱1,350.00 | ₱2,700.00 | ₱30.00 | ₱2,730.00 | ₱4,080.00 |
| ₱27,500.00 | ₱27,250.00 to ₱27,749.99 | ₱1,375.00 | ₱2,750.00 | ₱30.00 | ₱2,780.00 | ₱4,155.00 |
| ₱28,000.00 | ₱27,750.00 to ₱28,249.99 | ₱1,400.00 | ₱2,800.00 | ₱30.00 | ₱2,830.00 | ₱4,230.00 |
| ₱28,500.00 | ₱28,250.00 to ₱28,749.99 | ₱1,425.00 | ₱2,850.00 | ₱30.00 | ₱2,880.00 | ₱4,305.00 |
| ₱29,000.00 | ₱28,750.00 to ₱29,249.99 | ₱1,450.00 | ₱2,900.00 | ₱30.00 | ₱2,930.00 | ₱4,380.00 |
| ₱29,500.00 | ₱29,250.00 to ₱29,749.99 | ₱1,475.00 | ₱2,950.00 | ₱30.00 | ₱2,980.00 | ₱4,455.00 |
| ₱30,000.00 | ₱29,750.00 to ₱30,249.99 | ₱1,500.00 | ₱3,000.00 | ₱30.00 | ₱3,030.00 | ₱4,530.00 |
| ₱30,500.00 | ₱30,250.00 to ₱30,749.99 | ₱1,525.00 | ₱3,050.00 | ₱30.00 | ₱3,080.00 | ₱4,605.00 |
| ₱31,000.00 | ₱30,750.00 to ₱31,249.99 | ₱1,550.00 | ₱3,100.00 | ₱30.00 | ₱3,130.00 | ₱4,680.00 |
| ₱31,500.00 | ₱31,250.00 to ₱31,749.99 | ₱1,575.00 | ₱3,150.00 | ₱30.00 | ₱3,180.00 | ₱4,755.00 |
| ₱32,000.00 | ₱31,750.00 to ₱32,249.99 | ₱1,600.00 | ₱3,200.00 | ₱30.00 | ₱3,230.00 | ₱4,830.00 |
| ₱32,500.00 | ₱32,250.00 to ₱32,749.99 | ₱1,625.00 | ₱3,250.00 | ₱30.00 | ₱3,280.00 | ₱4,905.00 |
| ₱33,000.00 | ₱32,750.00 to ₱33,249.99 | ₱1,650.00 | ₱3,300.00 | ₱30.00 | ₱3,330.00 | ₱4,980.00 |
| ₱33,500.00 | ₱33,250.00 to ₱33,749.99 | ₱1,675.00 | ₱3,350.00 | ₱30.00 | ₱3,380.00 | ₱5,055.00 |
| ₱34,000.00 | ₱33,750.00 to ₱34,249.99 | ₱1,700.00 | ₱3,400.00 | ₱30.00 | ₱3,430.00 | ₱5,130.00 |
| ₱34,500.00 | ₱34,250.00 to ₱34,749.99 | ₱1,725.00 | ₱3,450.00 | ₱30.00 | ₱3,480.00 | ₱5,205.00 |
| ₱35,000.00 | ₱34,750.00 and over | ₱1,750.00 | ₱3,500.00 | ₱30.00 | ₱3,530.00 | ₱5,280.00 |
How to read this table
Find the row for the employee's MSC. The compensation range shows the monthly pay that rounds to that MSC. Pay below ₱5,250 uses the first row, and pay of ₱34,750 or more uses the last.
- Employee share is the employee's 5%, withheld from pay.
- Employer share is the company's 10%, paid on top of salary.
- EC is Employees' Compensation, paid by the employer alone: ₱10 below ₱15,000 and ₱30 from ₱15,000 up.
- Employer total is the employer share plus EC.
- Grand total is the employee share plus the employer total, the full SSS amount for that employee in the month.
The official SSS table also splits contributions above a ₱20,000 MSC into regular SS and the Mandatory Provident Fund (WISP), while this page shows totals only, so check the official SSS contribution table for that split.
Verified against SSS 2026 Contribution Table on 9 October 2026.
Official sources
Primary references this guide is checked against.
Frequently asked questions
What is the SSS contribution rate for employers in 2026?
Employers pay 10% of the employee's Monthly Salary Credit, plus EC of ₱10 for an MSC below ₱15,000 or ₱30 for an MSC of ₱15,000 and above. Employees pay 5%.
How is the Monthly Salary Credit set?
The MSC is the monthly compensation rounded to the nearest ₱500, with a floor of ₱5,000 and a ceiling of ₱35,000. Each row covers the compensation range that rounds to that MSC.
Who pays the EC contribution?
The employer pays EC alone. It is ₱10 for an MSC below ₱15,000 and ₱30 for an MSC of ₱15,000 and above.