The schedule that took effect in January 2025 is still the one in force in 2026: 15% of your Monthly Salary Credit (MSC), 5% from the employee and 10% from the employer, with the MSC running from ₱5,000 to ₱35,000. If you searched for the SSS contribution table 2025, this is the same table.
Type your monthly salary to see your bracket and each share.
For guidance. Your agency statement or payroll remittance is the final figure.
All 61 brackets of SSS Circular No. 2024-006, in pesos a month. Regular SS covers the MSC up to ₱20,000; the part above goes to the Mandatory Provident Fund (MPF, also called WISP). EC is the Employees’ Compensation premium, paid by the employer only.
Scroll sideways to see every column →
| Range of compensation | Monthly salary credit | Employer | Employee | Total contribution | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Regular SS | MPF | Total | Regular SS | MPF | EC | Total | Regular SS | MPF | Total | ||
| Below ₱5,250 | 5,000.00 | – | 5,000.00 | 500.00 | – | 10.00 | 510.00 | 250.00 | – | 250.00 | 760.00 |
| ₱5,250 – ₱5,749.99 | 5,500.00 | – | 5,500.00 | 550.00 | – | 10.00 | 560.00 | 275.00 | – | 275.00 | 835.00 |
| ₱5,750 – ₱6,249.99 | 6,000.00 | – | 6,000.00 | 600.00 | – | 10.00 | 610.00 | 300.00 | – | 300.00 | 910.00 |
| ₱6,250 – ₱6,749.99 | 6,500.00 | – | 6,500.00 | 650.00 | – | 10.00 | 660.00 | 325.00 | – | 325.00 | 985.00 |
| ₱6,750 – ₱7,249.99 | 7,000.00 | – | 7,000.00 | 700.00 | – | 10.00 | 710.00 | 350.00 | – | 350.00 | 1,060.00 |
| ₱7,250 – ₱7,749.99 | 7,500.00 | – | 7,500.00 | 750.00 | – | 10.00 | 760.00 | 375.00 | – | 375.00 | 1,135.00 |
| ₱7,750 – ₱8,249.99 | 8,000.00 | – | 8,000.00 | 800.00 | – | 10.00 | 810.00 | 400.00 | – | 400.00 | 1,210.00 |
| ₱8,250 – ₱8,749.99 | 8,500.00 | – | 8,500.00 | 850.00 | – | 10.00 | 860.00 | 425.00 | – | 425.00 | 1,285.00 |
| ₱8,750 – ₱9,249.99 | 9,000.00 | – | 9,000.00 | 900.00 | – | 10.00 | 910.00 | 450.00 | – | 450.00 | 1,360.00 |
| ₱9,250 – ₱9,749.99 | 9,500.00 | – | 9,500.00 | 950.00 | – | 10.00 | 960.00 | 475.00 | – | 475.00 | 1,435.00 |
| ₱9,750 – ₱10,249.99 | 10,000.00 | – | 10,000.00 | 1,000.00 | – | 10.00 | 1,010.00 | 500.00 | – | 500.00 | 1,510.00 |
| ₱10,250 – ₱10,749.99 | 10,500.00 | – | 10,500.00 | 1,050.00 | – | 10.00 | 1,060.00 | 525.00 | – | 525.00 | 1,585.00 |
| ₱10,750 – ₱11,249.99 | 11,000.00 | – | 11,000.00 | 1,100.00 | – | 10.00 | 1,110.00 | 550.00 | – | 550.00 | 1,660.00 |
| ₱11,250 – ₱11,749.99 | 11,500.00 | – | 11,500.00 | 1,150.00 | – | 10.00 | 1,160.00 | 575.00 | – | 575.00 | 1,735.00 |
| ₱11,750 – ₱12,249.99 | 12,000.00 | – | 12,000.00 | 1,200.00 | – | 10.00 | 1,210.00 | 600.00 | – | 600.00 | 1,810.00 |
| ₱12,250 – ₱12,749.99 | 12,500.00 | – | 12,500.00 | 1,250.00 | – | 10.00 | 1,260.00 | 625.00 | – | 625.00 | 1,885.00 |
| ₱12,750 – ₱13,249.99 | 13,000.00 | – | 13,000.00 | 1,300.00 | – | 10.00 | 1,310.00 | 650.00 | – | 650.00 | 1,960.00 |
| ₱13,250 – ₱13,749.99 | 13,500.00 | – | 13,500.00 | 1,350.00 | – | 10.00 | 1,360.00 | 675.00 | – | 675.00 | 2,035.00 |
| ₱13,750 – ₱14,249.99 | 14,000.00 | – | 14,000.00 | 1,400.00 | – | 10.00 | 1,410.00 | 700.00 | – | 700.00 | 2,110.00 |
| ₱14,250 – ₱14,749.99 | 14,500.00 | – | 14,500.00 | 1,450.00 | – | 10.00 | 1,460.00 | 725.00 | – | 725.00 | 2,185.00 |
| ₱14,750 – ₱15,249.99 | 15,000.00 | – | 15,000.00 | 1,500.00 | – | 30.00 | 1,530.00 | 750.00 | – | 750.00 | 2,280.00 |
| ₱15,250 – ₱15,749.99 | 15,500.00 | – | 15,500.00 | 1,550.00 | – | 30.00 | 1,580.00 | 775.00 | – | 775.00 | 2,355.00 |
| ₱15,750 – ₱16,249.99 | 16,000.00 | – | 16,000.00 | 1,600.00 | – | 30.00 | 1,630.00 | 800.00 | – | 800.00 | 2,430.00 |
| ₱16,250 – ₱16,749.99 | 16,500.00 | – | 16,500.00 | 1,650.00 | – | 30.00 | 1,680.00 | 825.00 | – | 825.00 | 2,505.00 |
| ₱16,750 – ₱17,249.99 | 17,000.00 | – | 17,000.00 | 1,700.00 | – | 30.00 | 1,730.00 | 850.00 | – | 850.00 | 2,580.00 |
| ₱17,250 – ₱17,749.99 | 17,500.00 | – | 17,500.00 | 1,750.00 | – | 30.00 | 1,780.00 | 875.00 | – | 875.00 | 2,655.00 |
| ₱17,750 – ₱18,249.99 | 18,000.00 | – | 18,000.00 | 1,800.00 | – | 30.00 | 1,830.00 | 900.00 | – | 900.00 | 2,730.00 |
| ₱18,250 – ₱18,749.99 | 18,500.00 | – | 18,500.00 | 1,850.00 | – | 30.00 | 1,880.00 | 925.00 | – | 925.00 | 2,805.00 |
| ₱18,750 – ₱19,249.99 | 19,000.00 | – | 19,000.00 | 1,900.00 | – | 30.00 | 1,930.00 | 950.00 | – | 950.00 | 2,880.00 |
| ₱19,250 – ₱19,749.99 | 19,500.00 | – | 19,500.00 | 1,950.00 | – | 30.00 | 1,980.00 | 975.00 | – | 975.00 | 2,955.00 |
| ₱19,750 – ₱20,249.99 | 20,000.00 | – | 20,000.00 | 2,000.00 | – | 30.00 | 2,030.00 | 1,000.00 | – | 1,000.00 | 3,030.00 |
| ₱20,250 – ₱20,749.99 | 20,000.00 | 500.00 | 20,500.00 | 2,000.00 | 50.00 | 30.00 | 2,080.00 | 1,000.00 | 25.00 | 1,025.00 | 3,105.00 |
| ₱20,750 – ₱21,249.99 | 20,000.00 | 1,000.00 | 21,000.00 | 2,000.00 | 100.00 | 30.00 | 2,130.00 | 1,000.00 | 50.00 | 1,050.00 | 3,180.00 |
| ₱21,250 – ₱21,749.99 | 20,000.00 | 1,500.00 | 21,500.00 | 2,000.00 | 150.00 | 30.00 | 2,180.00 | 1,000.00 | 75.00 | 1,075.00 | 3,255.00 |
| ₱21,750 – ₱22,249.99 | 20,000.00 | 2,000.00 | 22,000.00 | 2,000.00 | 200.00 | 30.00 | 2,230.00 | 1,000.00 | 100.00 | 1,100.00 | 3,330.00 |
| ₱22,250 – ₱22,749.99 | 20,000.00 | 2,500.00 | 22,500.00 | 2,000.00 | 250.00 | 30.00 | 2,280.00 | 1,000.00 | 125.00 | 1,125.00 | 3,405.00 |
| ₱22,750 – ₱23,249.99 | 20,000.00 | 3,000.00 | 23,000.00 | 2,000.00 | 300.00 | 30.00 | 2,330.00 | 1,000.00 | 150.00 | 1,150.00 | 3,480.00 |
| ₱23,250 – ₱23,749.99 | 20,000.00 | 3,500.00 | 23,500.00 | 2,000.00 | 350.00 | 30.00 | 2,380.00 | 1,000.00 | 175.00 | 1,175.00 | 3,555.00 |
| ₱23,750 – ₱24,249.99 | 20,000.00 | 4,000.00 | 24,000.00 | 2,000.00 | 400.00 | 30.00 | 2,430.00 | 1,000.00 | 200.00 | 1,200.00 | 3,630.00 |
| ₱24,250 – ₱24,749.99 | 20,000.00 | 4,500.00 | 24,500.00 | 2,000.00 | 450.00 | 30.00 | 2,480.00 | 1,000.00 | 225.00 | 1,225.00 | 3,705.00 |
| ₱24,750 – ₱25,249.99 | 20,000.00 | 5,000.00 | 25,000.00 | 2,000.00 | 500.00 | 30.00 | 2,530.00 | 1,000.00 | 250.00 | 1,250.00 | 3,780.00 |
| ₱25,250 – ₱25,749.99 | 20,000.00 | 5,500.00 | 25,500.00 | 2,000.00 | 550.00 | 30.00 | 2,580.00 | 1,000.00 | 275.00 | 1,275.00 | 3,855.00 |
| ₱25,750 – ₱26,249.99 | 20,000.00 | 6,000.00 | 26,000.00 | 2,000.00 | 600.00 | 30.00 | 2,630.00 | 1,000.00 | 300.00 | 1,300.00 | 3,930.00 |
| ₱26,250 – ₱26,749.99 | 20,000.00 | 6,500.00 | 26,500.00 | 2,000.00 | 650.00 | 30.00 | 2,680.00 | 1,000.00 | 325.00 | 1,325.00 | 4,005.00 |
| ₱26,750 – ₱27,249.99 | 20,000.00 | 7,000.00 | 27,000.00 | 2,000.00 | 700.00 | 30.00 | 2,730.00 | 1,000.00 | 350.00 | 1,350.00 | 4,080.00 |
| ₱27,250 – ₱27,749.99 | 20,000.00 | 7,500.00 | 27,500.00 | 2,000.00 | 750.00 | 30.00 | 2,780.00 | 1,000.00 | 375.00 | 1,375.00 | 4,155.00 |
| ₱27,750 – ₱28,249.99 | 20,000.00 | 8,000.00 | 28,000.00 | 2,000.00 | 800.00 | 30.00 | 2,830.00 | 1,000.00 | 400.00 | 1,400.00 | 4,230.00 |
| ₱28,250 – ₱28,749.99 | 20,000.00 | 8,500.00 | 28,500.00 | 2,000.00 | 850.00 | 30.00 | 2,880.00 | 1,000.00 | 425.00 | 1,425.00 | 4,305.00 |
| ₱28,750 – ₱29,249.99 | 20,000.00 | 9,000.00 | 29,000.00 | 2,000.00 | 900.00 | 30.00 | 2,930.00 | 1,000.00 | 450.00 | 1,450.00 | 4,380.00 |
| ₱29,250 – ₱29,749.99 | 20,000.00 | 9,500.00 | 29,500.00 | 2,000.00 | 950.00 | 30.00 | 2,980.00 | 1,000.00 | 475.00 | 1,475.00 | 4,455.00 |
| ₱29,750 – ₱30,249.99 | 20,000.00 | 10,000.00 | 30,000.00 | 2,000.00 | 1,000.00 | 30.00 | 3,030.00 | 1,000.00 | 500.00 | 1,500.00 | 4,530.00 |
| ₱30,250 – ₱30,749.99 | 20,000.00 | 10,500.00 | 30,500.00 | 2,000.00 | 1,050.00 | 30.00 | 3,080.00 | 1,000.00 | 525.00 | 1,525.00 | 4,605.00 |
| ₱30,750 – ₱31,249.99 | 20,000.00 | 11,000.00 | 31,000.00 | 2,000.00 | 1,100.00 | 30.00 | 3,130.00 | 1,000.00 | 550.00 | 1,550.00 | 4,680.00 |
| ₱31,250 – ₱31,749.99 | 20,000.00 | 11,500.00 | 31,500.00 | 2,000.00 | 1,150.00 | 30.00 | 3,180.00 | 1,000.00 | 575.00 | 1,575.00 | 4,755.00 |
| ₱31,750 – ₱32,249.99 | 20,000.00 | 12,000.00 | 32,000.00 | 2,000.00 | 1,200.00 | 30.00 | 3,230.00 | 1,000.00 | 600.00 | 1,600.00 | 4,830.00 |
| ₱32,250 – ₱32,749.99 | 20,000.00 | 12,500.00 | 32,500.00 | 2,000.00 | 1,250.00 | 30.00 | 3,280.00 | 1,000.00 | 625.00 | 1,625.00 | 4,905.00 |
| ₱32,750 – ₱33,249.99 | 20,000.00 | 13,000.00 | 33,000.00 | 2,000.00 | 1,300.00 | 30.00 | 3,330.00 | 1,000.00 | 650.00 | 1,650.00 | 4,980.00 |
| ₱33,250 – ₱33,749.99 | 20,000.00 | 13,500.00 | 33,500.00 | 2,000.00 | 1,350.00 | 30.00 | 3,380.00 | 1,000.00 | 675.00 | 1,675.00 | 5,055.00 |
| ₱33,750 – ₱34,249.99 | 20,000.00 | 14,000.00 | 34,000.00 | 2,000.00 | 1,400.00 | 30.00 | 3,430.00 | 1,000.00 | 700.00 | 1,700.00 | 5,130.00 |
| ₱34,250 – ₱34,749.99 | 20,000.00 | 14,500.00 | 34,500.00 | 2,000.00 | 1,450.00 | 30.00 | 3,480.00 | 1,000.00 | 725.00 | 1,725.00 | 5,205.00 |
| ₱34,750 and above | 20,000.00 | 15,000.00 | 35,000.00 | 2,000.00 | 1,500.00 | 30.00 | 3,530.00 | 1,000.00 | 750.00 | 1,750.00 | 5,280.00 |
SSS is not a flat percentage of your salary. Your monthly compensation puts you in a bracket, the bracket gives you a Monthly Salary Credit, and the rates apply to that credit. Here is a monthly salary of ₱25,000.
₱25,000 falls in the ₱24,750 – ₱25,249.99 bracket, so the MSC is ₱25,000.
The first ₱20,000 is regular SS. The ₱5,000 above ₱20,000 goes to the MPF.
₱1,000.00 regular SS + ₱250.00 MPF = ₱1,250.00, deducted from pay.
₱2,000.00 regular SS + ₱500.00 MPF + ₱30.00 EC = ₱2,530.00.
₱1,250.00 + ₱2,530.00 = ₱3,780.00 for the month.
The same 15% rate applies to every member type from January 2025. Who pays it, whether EC is included and the lowest credit differ.
Household employers use the same brackets and shares from an MSC of ₱5,000 up, where the kasambahay pays the employee share (₱250 at the lowest bracket). The household schedule also starts lower, at an MSC of ₱1,000 for pay below ₱1,250, and while a kasambahay earns less than ₱5,000 a month the household employer pays the whole contribution.
SSS Circular No. 2024-007
You pay the full 15% of your MSC plus EC yourself: ₱760 a month at the lowest credit of ₱5,000, up to ₱5,280 at ₱35,000. Your credit follows your declared monthly earnings, using the same brackets.
SSS Circular No. 2024-008
You pay the full 15% of your MSC, without EC: ₱750 a month at ₱5,000, up to ₱5,250 at ₱35,000. Above ₱20,000 of credit, part goes to your MPF account.
SSS Circular No. 2024-009
You pay the full 15% of your MSC, without EC, from a minimum credit of ₱8,000: ₱1,200 a month at the minimum, up to ₱5,250 at ₱35,000.
SSS Circular No. 2024-010
No. The schedule that took effect in January 2025 under SSS Circular No. 2024-006 is still in force: 15% of the MSC, with the MSC from ₱5,000 to ₱35,000. That was the last scheduled increase under the Social Security Act of 2018 (RA 11199). SSS Circular No. 2026-002 raised pensions for 2025 to 2027 without changing contributions.
5% of the Monthly Salary Credit: from ₱250 a month in the lowest bracket (Below ₱5,250) to ₱1,750 in the highest (₱34,750 and above).
10% of the MSC plus the EC premium of ₱10 or ₱30: from ₱510 to ₱3,530 a month per employee.
₱5,280 a month for compensation of ₱34,750 and above: ₱1,750 from the employee and ₱3,530 from the employer, including EC. The MSC stops at ₱35,000, so higher salaries pay the same.
The Mandatory Provident Fund takes the part of your MSC above ₱20,000. Those contributions go to your own account and are paid out with investment income, on top of the regular SS benefits, which are computed on an MSC of up to ₱20,000. At the top bracket, ₱750 of the employee’s ₱1,750 goes to the MPF.
Self-employed members pay the full 15% plus EC, ₱760 to ₱5,280 a month. Voluntary and non-working spouse members pay 15% without EC, ₱750 to ₱5,250. Land-based OFWs pay 15% without EC from a minimum MSC of ₱8,000, ₱1,200 to ₱5,250.
Your monthly compensation: all actual pay for your work, including the mandated cost-of-living allowance, not only the basic salary (Social Security Act, Sec. 8). Find it in the range column; the row gives your MSC and each share.
SSS publishes its circulars as PDF files on sss.gov.ph (linked in the sources below). On this page you can download the whole table as a CSV for Excel or Google Sheets, or use Print table to save it as a PDF.
Checked against the agency’s own circulars. The amounts on this page are computed by the same rates and engine our payroll runs use.
SSS, PhilHealth, Pag-IBIG and withholding tax on every payslip, from the same rules as these tables. Bring your employees in a spreadsheet and run your first payroll the same day.
