2026 rate tables
SSS contribution table 2026.
Every salary bracket, its monthly salary credit and what the employee and the employer pay, with the EC and the MPF portion.
In one paragraph
The short answer.
In 2026 the SSS contribution is 15% of the monthly salary credit (MSC): the employee pays 5% and the employer 10%, plus ₱10 EC from the employer when the credit is under ₱15,000 and ₱30 from ₱15,000. The credit runs from ₱5,000 to ₱35,000 in ₱500 steps, and the part above ₱20,000 goes to the Mandatory Provident Fund (MPF). The most an employee pays is ₱1,750.00 a month.
Source: SSS Circular No. 2024-006, schedule of contributions from January 2025. Checked by Tekhx on 8 November 2026.
| Monthly salary | MSC | Regular | MPF | Employee (5%) | Employer (10%) | EC | Total |
|---|---|---|---|---|---|---|---|
| Below ₱5,250.00 | ₱5,000 | ₱5,000 | ₱0 | ₱250.00 | ₱500.00 | ₱10.00 | ₱760.00 |
| ₱5,250.00 to ₱5,749.99 | ₱5,500 | ₱5,500 | ₱0 | ₱275.00 | ₱550.00 | ₱10.00 | ₱835.00 |
| ₱5,750.00 to ₱6,249.99 | ₱6,000 | ₱6,000 | ₱0 | ₱300.00 | ₱600.00 | ₱10.00 | ₱910.00 |
| ₱6,250.00 to ₱6,749.99 | ₱6,500 | ₱6,500 | ₱0 | ₱325.00 | ₱650.00 | ₱10.00 | ₱985.00 |
| ₱6,750.00 to ₱7,249.99 | ₱7,000 | ₱7,000 | ₱0 | ₱350.00 | ₱700.00 | ₱10.00 | ₱1,060.00 |
| ₱7,250.00 to ₱7,749.99 | ₱7,500 | ₱7,500 | ₱0 | ₱375.00 | ₱750.00 | ₱10.00 | ₱1,135.00 |
| ₱7,750.00 to ₱8,249.99 | ₱8,000 | ₱8,000 | ₱0 | ₱400.00 | ₱800.00 | ₱10.00 | ₱1,210.00 |
| ₱8,250.00 to ₱8,749.99 | ₱8,500 | ₱8,500 | ₱0 | ₱425.00 | ₱850.00 | ₱10.00 | ₱1,285.00 |
| ₱8,750.00 to ₱9,249.99 | ₱9,000 | ₱9,000 | ₱0 | ₱450.00 | ₱900.00 | ₱10.00 | ₱1,360.00 |
| ₱9,250.00 to ₱9,749.99 | ₱9,500 | ₱9,500 | ₱0 | ₱475.00 | ₱950.00 | ₱10.00 | ₱1,435.00 |
| ₱9,750.00 to ₱10,249.99 | ₱10,000 | ₱10,000 | ₱0 | ₱500.00 | ₱1,000.00 | ₱10.00 | ₱1,510.00 |
| ₱10,250.00 to ₱10,749.99 | ₱10,500 | ₱10,500 | ₱0 | ₱525.00 | ₱1,050.00 | ₱10.00 | ₱1,585.00 |
| ₱10,750.00 to ₱11,249.99 | ₱11,000 | ₱11,000 | ₱0 | ₱550.00 | ₱1,100.00 | ₱10.00 | ₱1,660.00 |
| ₱11,250.00 to ₱11,749.99 | ₱11,500 | ₱11,500 | ₱0 | ₱575.00 | ₱1,150.00 | ₱10.00 | ₱1,735.00 |
| ₱11,750.00 to ₱12,249.99 | ₱12,000 | ₱12,000 | ₱0 | ₱600.00 | ₱1,200.00 | ₱10.00 | ₱1,810.00 |
| ₱12,250.00 to ₱12,749.99 | ₱12,500 | ₱12,500 | ₱0 | ₱625.00 | ₱1,250.00 | ₱10.00 | ₱1,885.00 |
| ₱12,750.00 to ₱13,249.99 | ₱13,000 | ₱13,000 | ₱0 | ₱650.00 | ₱1,300.00 | ₱10.00 | ₱1,960.00 |
| ₱13,250.00 to ₱13,749.99 | ₱13,500 | ₱13,500 | ₱0 | ₱675.00 | ₱1,350.00 | ₱10.00 | ₱2,035.00 |
| ₱13,750.00 to ₱14,249.99 | ₱14,000 | ₱14,000 | ₱0 | ₱700.00 | ₱1,400.00 | ₱10.00 | ₱2,110.00 |
| ₱14,250.00 to ₱14,749.99 | ₱14,500 | ₱14,500 | ₱0 | ₱725.00 | ₱1,450.00 | ₱10.00 | ₱2,185.00 |
| ₱14,750.00 to ₱15,249.99 | ₱15,000 | ₱15,000 | ₱0 | ₱750.00 | ₱1,500.00 | ₱30.00 | ₱2,280.00 |
| ₱15,250.00 to ₱15,749.99 | ₱15,500 | ₱15,500 | ₱0 | ₱775.00 | ₱1,550.00 | ₱30.00 | ₱2,355.00 |
| ₱15,750.00 to ₱16,249.99 | ₱16,000 | ₱16,000 | ₱0 | ₱800.00 | ₱1,600.00 | ₱30.00 | ₱2,430.00 |
| ₱16,250.00 to ₱16,749.99 | ₱16,500 | ₱16,500 | ₱0 | ₱825.00 | ₱1,650.00 | ₱30.00 | ₱2,505.00 |
| ₱16,750.00 to ₱17,249.99 | ₱17,000 | ₱17,000 | ₱0 | ₱850.00 | ₱1,700.00 | ₱30.00 | ₱2,580.00 |
| ₱17,250.00 to ₱17,749.99 | ₱17,500 | ₱17,500 | ₱0 | ₱875.00 | ₱1,750.00 | ₱30.00 | ₱2,655.00 |
| ₱17,750.00 to ₱18,249.99 | ₱18,000 | ₱18,000 | ₱0 | ₱900.00 | ₱1,800.00 | ₱30.00 | ₱2,730.00 |
| ₱18,250.00 to ₱18,749.99 | ₱18,500 | ₱18,500 | ₱0 | ₱925.00 | ₱1,850.00 | ₱30.00 | ₱2,805.00 |
| ₱18,750.00 to ₱19,249.99 | ₱19,000 | ₱19,000 | ₱0 | ₱950.00 | ₱1,900.00 | ₱30.00 | ₱2,880.00 |
| ₱19,250.00 to ₱19,749.99 | ₱19,500 | ₱19,500 | ₱0 | ₱975.00 | ₱1,950.00 | ₱30.00 | ₱2,955.00 |
| ₱19,750.00 to ₱20,249.99 | ₱20,000 | ₱20,000 | ₱0 | ₱1,000.00 | ₱2,000.00 | ₱30.00 | ₱3,030.00 |
| ₱20,250.00 to ₱20,749.99 | ₱20,500 | ₱20,000 | ₱500 | ₱1,025.00 | ₱2,050.00 | ₱30.00 | ₱3,105.00 |
| ₱20,750.00 to ₱21,249.99 | ₱21,000 | ₱20,000 | ₱1,000 | ₱1,050.00 | ₱2,100.00 | ₱30.00 | ₱3,180.00 |
| ₱21,250.00 to ₱21,749.99 | ₱21,500 | ₱20,000 | ₱1,500 | ₱1,075.00 | ₱2,150.00 | ₱30.00 | ₱3,255.00 |
| ₱21,750.00 to ₱22,249.99 | ₱22,000 | ₱20,000 | ₱2,000 | ₱1,100.00 | ₱2,200.00 | ₱30.00 | ₱3,330.00 |
| ₱22,250.00 to ₱22,749.99 | ₱22,500 | ₱20,000 | ₱2,500 | ₱1,125.00 | ₱2,250.00 | ₱30.00 | ₱3,405.00 |
| ₱22,750.00 to ₱23,249.99 | ₱23,000 | ₱20,000 | ₱3,000 | ₱1,150.00 | ₱2,300.00 | ₱30.00 | ₱3,480.00 |
| ₱23,250.00 to ₱23,749.99 | ₱23,500 | ₱20,000 | ₱3,500 | ₱1,175.00 | ₱2,350.00 | ₱30.00 | ₱3,555.00 |
| ₱23,750.00 to ₱24,249.99 | ₱24,000 | ₱20,000 | ₱4,000 | ₱1,200.00 | ₱2,400.00 | ₱30.00 | ₱3,630.00 |
| ₱24,250.00 to ₱24,749.99 | ₱24,500 | ₱20,000 | ₱4,500 | ₱1,225.00 | ₱2,450.00 | ₱30.00 | ₱3,705.00 |
| ₱24,750.00 to ₱25,249.99 | ₱25,000 | ₱20,000 | ₱5,000 | ₱1,250.00 | ₱2,500.00 | ₱30.00 | ₱3,780.00 |
| ₱25,250.00 to ₱25,749.99 | ₱25,500 | ₱20,000 | ₱5,500 | ₱1,275.00 | ₱2,550.00 | ₱30.00 | ₱3,855.00 |
| ₱25,750.00 to ₱26,249.99 | ₱26,000 | ₱20,000 | ₱6,000 | ₱1,300.00 | ₱2,600.00 | ₱30.00 | ₱3,930.00 |
| ₱26,250.00 to ₱26,749.99 | ₱26,500 | ₱20,000 | ₱6,500 | ₱1,325.00 | ₱2,650.00 | ₱30.00 | ₱4,005.00 |
| ₱26,750.00 to ₱27,249.99 | ₱27,000 | ₱20,000 | ₱7,000 | ₱1,350.00 | ₱2,700.00 | ₱30.00 | ₱4,080.00 |
| ₱27,250.00 to ₱27,749.99 | ₱27,500 | ₱20,000 | ₱7,500 | ₱1,375.00 | ₱2,750.00 | ₱30.00 | ₱4,155.00 |
| ₱27,750.00 to ₱28,249.99 | ₱28,000 | ₱20,000 | ₱8,000 | ₱1,400.00 | ₱2,800.00 | ₱30.00 | ₱4,230.00 |
| ₱28,250.00 to ₱28,749.99 | ₱28,500 | ₱20,000 | ₱8,500 | ₱1,425.00 | ₱2,850.00 | ₱30.00 | ₱4,305.00 |
| ₱28,750.00 to ₱29,249.99 | ₱29,000 | ₱20,000 | ₱9,000 | ₱1,450.00 | ₱2,900.00 | ₱30.00 | ₱4,380.00 |
| ₱29,250.00 to ₱29,749.99 | ₱29,500 | ₱20,000 | ₱9,500 | ₱1,475.00 | ₱2,950.00 | ₱30.00 | ₱4,455.00 |
| ₱29,750.00 to ₱30,249.99 | ₱30,000 | ₱20,000 | ₱10,000 | ₱1,500.00 | ₱3,000.00 | ₱30.00 | ₱4,530.00 |
| ₱30,250.00 to ₱30,749.99 | ₱30,500 | ₱20,000 | ₱10,500 | ₱1,525.00 | ₱3,050.00 | ₱30.00 | ₱4,605.00 |
| ₱30,750.00 to ₱31,249.99 | ₱31,000 | ₱20,000 | ₱11,000 | ₱1,550.00 | ₱3,100.00 | ₱30.00 | ₱4,680.00 |
| ₱31,250.00 to ₱31,749.99 | ₱31,500 | ₱20,000 | ₱11,500 | ₱1,575.00 | ₱3,150.00 | ₱30.00 | ₱4,755.00 |
| ₱31,750.00 to ₱32,249.99 | ₱32,000 | ₱20,000 | ₱12,000 | ₱1,600.00 | ₱3,200.00 | ₱30.00 | ₱4,830.00 |
| ₱32,250.00 to ₱32,749.99 | ₱32,500 | ₱20,000 | ₱12,500 | ₱1,625.00 | ₱3,250.00 | ₱30.00 | ₱4,905.00 |
| ₱32,750.00 to ₱33,249.99 | ₱33,000 | ₱20,000 | ₱13,000 | ₱1,650.00 | ₱3,300.00 | ₱30.00 | ₱4,980.00 |
| ₱33,250.00 to ₱33,749.99 | ₱33,500 | ₱20,000 | ₱13,500 | ₱1,675.00 | ₱3,350.00 | ₱30.00 | ₱5,055.00 |
| ₱33,750.00 to ₱34,249.99 | ₱34,000 | ₱20,000 | ₱14,000 | ₱1,700.00 | ₱3,400.00 | ₱30.00 | ₱5,130.00 |
| ₱34,250.00 to ₱34,749.99 | ₱34,500 | ₱20,000 | ₱14,500 | ₱1,725.00 | ₱3,450.00 | ₱30.00 | ₱5,205.00 |
| ₱34,750.00 and over | ₱35,000 | ₱20,000 | ₱15,000 | ₱1,750.00 | ₱3,500.00 | ₱30.00 | ₱5,280.00 |
Free calculator
Work it out for one salary.
Type a salary and get the SSS, PhilHealth, Pag-IBIG and withholding tax for the employee and the employer, with every step shown.
Questions
Asked and answered.
How much is the SSS contribution in 2026?
15% of the monthly salary credit, 5% from the employee and 10% from the employer, plus the employer's EC. On a ₱25,000 salary the employee pays ₱1,250 and the employer ₱2,500 plus ₱30 EC.
What is the maximum SSS contribution in 2026?
The monthly salary credit is capped at ₱35,000, so the employee pays at most ₱1,750 and the employer ₱3,500 plus ₱30 EC, ₱5,280 in all.
What is the MPF in the SSS contribution?
The Mandatory Provident Fund is the part of the contribution on the salary credit above ₱20,000. It goes to the member's own savings account in the SSS WISP program.