The SSS contribution table tells you exactly how much you and your employer pay into the Social Security System each month, based on your salary bracket. As of January 2025, the total contribution rate is 15% of your Monthly Salary Credit (MSC), split 10% employer and 5% employee, under Republic Act No. 11199 (the Social Security Act of 2018).

This is the full official schedule from SSS Circular No. 2024-006, still in effect for 2026. Find your salary range below to see exactly what you and your employer each contribute.

Key Takeaways
  • Total SSS contribution rate is 15% of your Monthly Salary Credit (MSC): 10% from the employer, 5% from the employee.
  • Minimum MSC is PHP 5,000; maximum MSC is PHP 35,000, per RA 11199.
  • Above PHP 20,000 MSC, contributions above that threshold go to the Mandatory Provident Fund (MPF), a separate SSS savings program.
  • This schedule has been in effect since January 2025 (SSS Circular No. 2024-006) and remains the current table for 2026.
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Full SSS Contribution Table (Effective January 2025)

Find your monthly compensation range in the first column, then read across for your Monthly Salary Credit and each party’s contribution. Figures are in Philippine Pesos (PHP).

Range of Compensation (PHP) Monthly Salary Credit Employer Pays Employee Pays Total Contribution
Below 5,2505,000.00510.00250.00760.00
5,250 – 5,749.995,500.00560.00275.00835.00
5,750 – 6,249.996,000.00610.00300.00910.00
6,250 – 6,749.996,500.00660.00325.00985.00
6,750 – 7,249.997,000.00710.00350.001,060.00
7,250 – 7,749.997,500.00760.00375.001,135.00
7,750 – 8,249.998,000.00810.00400.001,210.00
8,250 – 8,749.998,500.00860.00425.001,285.00
8,750 – 9,249.999,000.00910.00450.001,360.00
9,250 – 9,749.999,500.00960.00475.001,435.00
9,750 – 10,249.9910,000.001,010.00500.001,510.00
10,250 – 10,749.9910,500.001,060.00525.001,585.00
10,750 – 11,249.9911,000.001,110.00550.001,660.00
11,250 – 11,749.9911,500.001,160.00575.001,735.00
11,750 – 12,249.9912,000.001,210.00600.001,810.00
12,250 – 12,749.9912,500.001,260.00625.001,885.00
12,750 – 13,249.9913,000.001,310.00650.001,960.00
13,250 – 13,749.9913,500.001,360.00675.002,035.00
13,750 – 14,249.9914,000.001,410.00700.002,110.00
14,250 – 14,749.9914,500.001,460.00725.002,185.00
14,750 – 15,249.9915,000.001,530.00750.002,280.00
15,250 – 15,749.9915,500.001,580.00775.002,355.00
15,750 – 16,249.9916,000.001,630.00800.002,430.00
16,250 – 16,749.9916,500.001,680.00825.002,505.00
16,750 – 17,249.9917,000.001,730.00850.002,580.00
17,250 – 17,749.9917,500.001,780.00875.002,655.00
17,750 – 18,249.9918,000.001,830.00900.002,730.00
18,250 – 18,749.9918,500.001,880.00925.002,805.00
18,750 – 19,249.9919,000.001,930.00950.002,880.00
19,250 – 19,749.9919,500.001,980.00975.002,955.00
19,750 – 20,249.9920,000.002,030.001,000.003,030.00
20,250 – 20,749.9920,500.002,080.001,025.003,105.00
20,750 – 21,249.9921,000.002,130.001,050.003,180.00
21,250 – 21,749.9921,500.002,180.001,075.003,255.00
21,750 – 22,249.9922,000.002,230.001,100.003,330.00
22,250 – 22,749.9922,500.002,280.001,125.003,405.00
22,750 – 23,249.9923,000.002,330.001,150.003,480.00
23,250 – 23,749.9923,500.002,380.001,175.003,555.00
23,750 – 24,249.9924,000.002,430.001,200.003,630.00
24,250 – 24,749.9924,500.002,480.001,225.003,705.00
24,750 – 25,249.9925,000.002,530.001,250.003,780.00
25,250 – 25,749.9925,500.002,580.001,275.003,855.00
25,750 – 26,249.9926,000.002,630.001,300.003,930.00
26,250 – 26,749.9926,500.002,680.001,325.004,005.00
26,750 – 27,249.9927,000.002,730.001,350.004,080.00
27,250 – 27,749.9927,500.002,780.001,375.004,155.00
27,750 – 28,249.9928,000.002,830.001,400.004,230.00
28,250 – 28,749.9928,500.002,880.001,425.004,305.00
28,750 – 29,249.9929,000.002,930.001,450.004,380.00
29,250 – 29,749.9929,500.002,980.001,475.004,455.00
29,750 – 30,249.9930,000.003,030.001,500.004,530.00
30,250 – 30,749.9930,500.003,080.001,525.004,605.00
30,750 – 31,249.9931,000.003,130.001,550.004,680.00
31,250 – 31,749.9931,500.003,180.001,575.004,755.00
31,750 – 32,249.9932,000.003,230.001,600.004,830.00
32,250 – 32,749.9932,500.003,280.001,625.004,905.00
32,750 – 33,249.9933,000.003,330.001,650.004,980.00
33,250 – 33,749.9933,500.003,380.001,675.005,055.00
33,750 – 34,249.9934,000.003,430.001,700.005,130.00
34,250 – 34,749.9934,500.003,480.001,725.005,205.00
34,750 & Over35,000.003,530.001,750.005,280.00

Source: SSS Circular No. 2024-006, “Schedule of SSS Contributions Effective January 2025.” Employer totals include the flat PHP 10–30 Employees’ Compensation (EC) premium built into the schedule above. From PHP 20,250 MSC upward, part of each contribution is allocated to the Mandatory Provident Fund (MPF).

How to Compute Your SSS Contribution

Find the row that matches your monthly compensation. The “Total Contribution” column is what gets remitted to SSS each month on your behalf — you don’t need to calculate the percentage yourself. For example, an employee earning PHP 25,000/month falls in the “24,750 – 25,249.99” bracket: their MSC is PHP 25,000, the employer contributes PHP 2,530, the employee contributes PHP 1,250, for a total monthly contribution of PHP 3,780.

15%
of your Monthly Salary Credit goes to SSS
10% from your employer, 5% from you — split automatically through payroll, capped at a PHP 35,000 MSC.

What Changed in 2025

Per RA 11199, the contribution rate increased to 15% (from 14%) starting January 2025, the minimum MSC rose to PHP 5,000 (from PHP 4,000), and the maximum MSC rose to PHP 35,000 (from PHP 30,000). This schedule remains current for 2026 — SSS has not issued a newer circular superseding it as of this writing.

What the Mandatory Provident Fund (MPF) Means for Higher Earners

If your MSC exceeds PHP 20,000, the portion of your contribution above that threshold is credited to the Mandatory Provident Fund instead of the Regular SS Program. MPF is a separate, individually-owned savings account layered on top of your regular SSS benefits, and it doesn’t reduce your Regular SS coverage — it’s additional.

Why Employers Get This Wrong

The most common payroll mistake isn’t the math — it’s timing. SSS contributions are due by specific deadlines based on the employer’s SSS number, and late remittance carries penalty interest. A second common error is misclassifying a long-term worker as a contractor specifically to avoid SSS registration, which creates retroactive liability (back-contributions plus penalties) if the Department of Labor or SSS later determines the relationship was actually employment.

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Frequently Asked Questions

What is the current SSS contribution rate in 2026?

15% of the employee’s Monthly Salary Credit (MSC), split 10% employer and 5% employee, per RA 11199 and SSS Circular No. 2024-006, effective January 2025.

What is the minimum and maximum SSS contribution?

The minimum MSC is PHP 5,000 (below PHP 5,250 compensation), giving a total monthly contribution of PHP 760. The maximum MSC is PHP 35,000 (PHP 34,750 and above), giving a total monthly contribution of PHP 5,280.

Who pays the SSS contribution, the employer or the employee?

Both. The employer pays 10% of the Monthly Salary Credit and the employee pays 5%, both remitted together by the employer through payroll.

What is the Mandatory Provident Fund (MPF)?

For employees with a Monthly Salary Credit above PHP 20,000, the portion of the contribution above that threshold goes into the MPF, a separate individual SSS savings account in addition to regular SS benefits.

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