SSS Contribution Table 2026: How Much You Should Really Pay
Not sure if your SSS deduction is correct? Here's the full contribution table and how to check your bracket in under two minutes.
Every month, a chunk of your salary disappears into SSS. You know it is for retirement and benefits, but do you know if the right amount is being taken? Many Filipino workers do not check because the contribution table looks intimidating. It is actually simpler than it seems.
The Current State
As of 2026, the SSS contribution schedule effective January 1, 2025 remains the published reference. The total contribution rate is 15% of the Monthly Salary Credit, with the employee paying 5% and the employer covering 10% for employed members.
What Is the Monthly Salary Credit?
The Monthly Salary Credit, or MSC, is not your actual salary. It is a bracket value that SSS uses to compute contributions and benefits. Your salary falls into a range, and that range is assigned an MSC. For example, if you earn between PHP 19,750 and PHP 20,249.99, your MSC is PHP 20,000. If you earn PHP 34,750 and above, your MSC caps at PHP 35,000.
This cap is important. It means that even if you earn PHP 100,000 per month, your SSS contribution is calculated only on PHP 35,000. That also means your future pension will be based on that ceiling.
The Contribution Table at a Glance
Rather than listing every row, here are the key brackets most Filipino workers fall into:
- Salary below PHP 5,250: MSC is PHP 5,000. Employee pays PHP 250, employer pays PHP 500. Total: PHP 750.
- Salary PHP 9,750 to PHP 10,249.99: MSC is PHP 10,000. Employee pays PHP 500, employer pays PHP 1,000. Total: PHP 1,500.
- Salary PHP 19,750 to PHP 20,249.99: MSC is PHP 20,000. Employee pays PHP 1,000, employer pays PHP 2,000. Total: PHP 3,000.
- Salary PHP 29,750 to PHP 30,249.99: MSC is PHP 30,000. Employee pays PHP 1,500, employer pays PHP 3,000. Total: PHP 4,500.
- Salary PHP 34,750 and above: MSC is PHP 35,000. Employee pays PHP 1,750, employer pays PHP 3,500. Total: PHP 5,250.
How to Check If Your Deduction Is Correct
Take your gross monthly salary. Find which salary range it falls into. Look up the corresponding MSC. Multiply that MSC by 0.05. That is your employee share. If the number on your payslip does not match, ask your HR or payroll officer.
Alternatively, you can use our net salary calculator. It automatically pulls the correct MSC based on your salary and shows you every deduction side by side.
What About Voluntary Members and OFWs?
If you are a voluntary member, an OFW, or a self-employed individual, you pay a different share of the total 15% rate. The MSC brackets are the same, but the percentage you shoulder is higher because there is no employer to split the cost. Voluntary members often pay the full 15% or a modified rate depending on their registration category.
Why Getting the MSC Right Matters for Your Pension
Your eventual SSS pension is computed partly from your Average Monthly Salary Credit. If your employer consistently reports a lower MSC than what your actual salary warrants, your pension decades from now will be smaller. This is not just a paperwork detail. It is a retirement issue hiding in plain sight.
Keep Your Own Records
Do not rely entirely on your employer's reporting. Create an SSS online account and check your contribution history at least once a year. Look for gaps, missing months, or MSCs that do not match your salary bracket. Catching these early is far easier than fixing them years later.
The SSS contribution table is not complicated once you spot your bracket. Knowing your MSC and your share takes less than two minutes, and those two minutes protect decades of future benefits.
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