SSS Contribution Table 2026 Philippines & MSC Guide
The complete, official Social Security System (SSS) contribution schedule for 2026. Look up your Monthly Salary Credit (MSC), mandatory employee deductions (5%), employer counterparts (10%), Workers’ Investment and Savings Program (WISP), and Employees’ Compensation (EC) across all 61 salary brackets.
🔍 Interactive MSC & Contribution Lookup
Enter your basic monthly salary to immediately determine your official SSS bracket, deductions, and employer share.
₱24,750.00 – ₱25,249.99
₱25,000.00
₱1,250.00
5.0% of Total MSC₱2,530.00
10.0% MSC + ₱30.00 EC₱3,780.00
15.0% MSC + EC₱1,000.00 regular SS + ₱250.00 MPF = ₱1,250.00 total employee contribution
₱2,000.00 regular SS + ₱500.00 MPF + ₱30.00 EC = ₱2,530.00 total employer cost (incl. EC)
Official SSS Contribution Schedule (All 61 Salary Brackets)
Statutory 15% rate schedule under RA 11199. Filter by salary amount or toggle specific programs below.
↔ Swipe table horizontally to view all 10 statutory columns
| Range of Compensation | Total MSC | Reg SS (EE 5%) | Reg SS (ER 10%) | MPF / WISP (EE 5%) | MPF / WISP (ER 10%) | EC (ER) | Total EE Share | Total ER Cost (incl. EC) | Grand Total |
|---|---|---|---|---|---|---|---|---|---|
| Below ₱5,250.00 | ₱5,000.00 | ₱250.00 | ₱500.00 | — | — | ₱10.00 | ₱250.00 | ₱510.00 | ₱760.00 |
| ₱5,250.00 – ₱5,749.99 | ₱5,500.00 | ₱275.00 | ₱550.00 | — | — | ₱10.00 | ₱275.00 | ₱560.00 | ₱835.00 |
| ₱5,750.00 – ₱6,249.99 | ₱6,000.00 | ₱300.00 | ₱600.00 | — | — | ₱10.00 | ₱300.00 | ₱610.00 | ₱910.00 |
| ₱6,250.00 – ₱6,749.99 | ₱6,500.00 | ₱325.00 | ₱650.00 | — | — | ₱10.00 | ₱325.00 | ₱660.00 | ₱985.00 |
| ₱6,750.00 – ₱7,249.99 | ₱7,000.00 | ₱350.00 | ₱700.00 | — | — | ₱10.00 | ₱350.00 | ₱710.00 | ₱1,060.00 |
| ₱7,250.00 – ₱7,749.99 | ₱7,500.00 | ₱375.00 | ₱750.00 | — | — | ₱10.00 | ₱375.00 | ₱760.00 | ₱1,135.00 |
| ₱7,750.00 – ₱8,249.99 | ₱8,000.00 | ₱400.00 | ₱800.00 | — | — | ₱10.00 | ₱400.00 | ₱810.00 | ₱1,210.00 |
| ₱8,250.00 – ₱8,749.99 | ₱8,500.00 | ₱425.00 | ₱850.00 | — | — | ₱10.00 | ₱425.00 | ₱860.00 | ₱1,285.00 |
| ₱8,750.00 – ₱9,249.99 | ₱9,000.00 | ₱450.00 | ₱900.00 | — | — | ₱10.00 | ₱450.00 | ₱910.00 | ₱1,360.00 |
| ₱9,250.00 – ₱9,749.99 | ₱9,500.00 | ₱475.00 | ₱950.00 | — | — | ₱10.00 | ₱475.00 | ₱960.00 | ₱1,435.00 |
| ₱9,750.00 – ₱10,249.99 | ₱10,000.00 | ₱500.00 | ₱1,000.00 | — | — | ₱10.00 | ₱500.00 | ₱1,010.00 | ₱1,510.00 |
| ₱10,250.00 – ₱10,749.99 | ₱10,500.00 | ₱525.00 | ₱1,050.00 | — | — | ₱10.00 | ₱525.00 | ₱1,060.00 | ₱1,585.00 |
| ₱10,750.00 – ₱11,249.99 | ₱11,000.00 | ₱550.00 | ₱1,100.00 | — | — | ₱10.00 | ₱550.00 | ₱1,110.00 | ₱1,660.00 |
| ₱11,250.00 – ₱11,749.99 | ₱11,500.00 | ₱575.00 | ₱1,150.00 | — | — | ₱10.00 | ₱575.00 | ₱1,160.00 | ₱1,735.00 |
| ₱11,750.00 – ₱12,249.99 | ₱12,000.00 | ₱600.00 | ₱1,200.00 | — | — | ₱10.00 | ₱600.00 | ₱1,210.00 | ₱1,810.00 |
| ₱12,250.00 – ₱12,749.99 | ₱12,500.00 | ₱625.00 | ₱1,250.00 | — | — | ₱10.00 | ₱625.00 | ₱1,260.00 | ₱1,885.00 |
| ₱12,750.00 – ₱13,249.99 | ₱13,000.00 | ₱650.00 | ₱1,300.00 | — | — | ₱10.00 | ₱650.00 | ₱1,310.00 | ₱1,960.00 |
| ₱13,250.00 – ₱13,749.99 | ₱13,500.00 | ₱675.00 | ₱1,350.00 | — | — | ₱10.00 | ₱675.00 | ₱1,360.00 | ₱2,035.00 |
| ₱13,750.00 – ₱14,249.99 | ₱14,000.00 | ₱700.00 | ₱1,400.00 | — | — | ₱10.00 | ₱700.00 | ₱1,410.00 | ₱2,110.00 |
| ₱14,250.00 – ₱14,749.99 | ₱14,500.00 | ₱725.00 | ₱1,450.00 | — | — | ₱10.00 | ₱725.00 | ₱1,460.00 | ₱2,185.00 |
| ₱14,750.00 – ₱15,249.99 | ₱15,000.00 | ₱750.00 | ₱1,500.00 | — | — | ₱30.00 | ₱750.00 | ₱1,530.00 | ₱2,280.00 |
| ₱15,250.00 – ₱15,749.99 | ₱15,500.00 | ₱775.00 | ₱1,550.00 | — | — | ₱30.00 | ₱775.00 | ₱1,580.00 | ₱2,355.00 |
| ₱15,750.00 – ₱16,249.99 | ₱16,000.00 | ₱800.00 | ₱1,600.00 | — | — | ₱30.00 | ₱800.00 | ₱1,630.00 | ₱2,430.00 |
| ₱16,250.00 – ₱16,749.99 | ₱16,500.00 | ₱825.00 | ₱1,650.00 | — | — | ₱30.00 | ₱825.00 | ₱1,680.00 | ₱2,505.00 |
| ₱16,750.00 – ₱17,249.99 | ₱17,000.00 | ₱850.00 | ₱1,700.00 | — | — | ₱30.00 | ₱850.00 | ₱1,730.00 | ₱2,580.00 |
| ₱17,250.00 – ₱17,749.99 | ₱17,500.00 | ₱875.00 | ₱1,750.00 | — | — | ₱30.00 | ₱875.00 | ₱1,780.00 | ₱2,655.00 |
| ₱17,750.00 – ₱18,249.99 | ₱18,000.00 | ₱900.00 | ₱1,800.00 | — | — | ₱30.00 | ₱900.00 | ₱1,830.00 | ₱2,730.00 |
| ₱18,250.00 – ₱18,749.99 | ₱18,500.00 | ₱925.00 | ₱1,850.00 | — | — | ₱30.00 | ₱925.00 | ₱1,880.00 | ₱2,805.00 |
| ₱18,750.00 – ₱19,249.99 | ₱19,000.00 | ₱950.00 | ₱1,900.00 | — | — | ₱30.00 | ₱950.00 | ₱1,930.00 | ₱2,880.00 |
| ₱19,250.00 – ₱19,749.99 | ₱19,500.00 | ₱975.00 | ₱1,950.00 | — | — | ₱30.00 | ₱975.00 | ₱1,980.00 | ₱2,955.00 |
| ₱19,750.00 – ₱20,249.99 | ₱20,000.00 | ₱1,000.00 | ₱2,000.00 | — | — | ₱30.00 | ₱1,000.00 | ₱2,030.00 | ₱3,030.00 |
| ₱20,250.00 – ₱20,749.99 | ₱20,500.00 | ₱1,000.00 | ₱2,000.00 | ₱25.00 | ₱50.00 | ₱30.00 | ₱1,025.00 | ₱2,080.00 | ₱3,105.00 |
| ₱20,750.00 – ₱21,249.99 | ₱21,000.00 | ₱1,000.00 | ₱2,000.00 | ₱50.00 | ₱100.00 | ₱30.00 | ₱1,050.00 | ₱2,130.00 | ₱3,180.00 |
| ₱21,250.00 – ₱21,749.99 | ₱21,500.00 | ₱1,000.00 | ₱2,000.00 | ₱75.00 | ₱150.00 | ₱30.00 | ₱1,075.00 | ₱2,180.00 | ₱3,255.00 |
| ₱21,750.00 – ₱22,249.99 | ₱22,000.00 | ₱1,000.00 | ₱2,000.00 | ₱100.00 | ₱200.00 | ₱30.00 | ₱1,100.00 | ₱2,230.00 | ₱3,330.00 |
| ₱22,250.00 – ₱22,749.99 | ₱22,500.00 | ₱1,000.00 | ₱2,000.00 | ₱125.00 | ₱250.00 | ₱30.00 | ₱1,125.00 | ₱2,280.00 | ₱3,405.00 |
| ₱22,750.00 – ₱23,249.99 | ₱23,000.00 | ₱1,000.00 | ₱2,000.00 | ₱150.00 | ₱300.00 | ₱30.00 | ₱1,150.00 | ₱2,330.00 | ₱3,480.00 |
| ₱23,250.00 – ₱23,749.99 | ₱23,500.00 | ₱1,000.00 | ₱2,000.00 | ₱175.00 | ₱350.00 | ₱30.00 | ₱1,175.00 | ₱2,380.00 | ₱3,555.00 |
| ₱23,750.00 – ₱24,249.99 | ₱24,000.00 | ₱1,000.00 | ₱2,000.00 | ₱200.00 | ₱400.00 | ₱30.00 | ₱1,200.00 | ₱2,430.00 | ₱3,630.00 |
| ₱24,250.00 – ₱24,749.99 | ₱24,500.00 | ₱1,000.00 | ₱2,000.00 | ₱225.00 | ₱450.00 | ₱30.00 | ₱1,225.00 | ₱2,480.00 | ₱3,705.00 |
| ₱24,750.00 – ₱25,249.99 | ₱25,000.00 | ₱1,000.00 | ₱2,000.00 | ₱250.00 | ₱500.00 | ₱30.00 | ₱1,250.00 | ₱2,530.00 | ₱3,780.00 |
| ₱25,250.00 – ₱25,749.99 | ₱25,500.00 | ₱1,000.00 | ₱2,000.00 | ₱275.00 | ₱550.00 | ₱30.00 | ₱1,275.00 | ₱2,580.00 | ₱3,855.00 |
| ₱25,750.00 – ₱26,249.99 | ₱26,000.00 | ₱1,000.00 | ₱2,000.00 | ₱300.00 | ₱600.00 | ₱30.00 | ₱1,300.00 | ₱2,630.00 | ₱3,930.00 |
| ₱26,250.00 – ₱26,749.99 | ₱26,500.00 | ₱1,000.00 | ₱2,000.00 | ₱325.00 | ₱650.00 | ₱30.00 | ₱1,325.00 | ₱2,680.00 | ₱4,005.00 |
| ₱26,750.00 – ₱27,249.99 | ₱27,000.00 | ₱1,000.00 | ₱2,000.00 | ₱350.00 | ₱700.00 | ₱30.00 | ₱1,350.00 | ₱2,730.00 | ₱4,080.00 |
| ₱27,250.00 – ₱27,749.99 | ₱27,500.00 | ₱1,000.00 | ₱2,000.00 | ₱375.00 | ₱750.00 | ₱30.00 | ₱1,375.00 | ₱2,780.00 | ₱4,155.00 |
| ₱27,750.00 – ₱28,249.99 | ₱28,000.00 | ₱1,000.00 | ₱2,000.00 | ₱400.00 | ₱800.00 | ₱30.00 | ₱1,400.00 | ₱2,830.00 | ₱4,230.00 |
| ₱28,250.00 – ₱28,749.99 | ₱28,500.00 | ₱1,000.00 | ₱2,000.00 | ₱425.00 | ₱850.00 | ₱30.00 | ₱1,425.00 | ₱2,880.00 | ₱4,305.00 |
| ₱28,750.00 – ₱29,249.99 | ₱29,000.00 | ₱1,000.00 | ₱2,000.00 | ₱450.00 | ₱900.00 | ₱30.00 | ₱1,450.00 | ₱2,930.00 | ₱4,380.00 |
| ₱29,250.00 – ₱29,749.99 | ₱29,500.00 | ₱1,000.00 | ₱2,000.00 | ₱475.00 | ₱950.00 | ₱30.00 | ₱1,475.00 | ₱2,980.00 | ₱4,455.00 |
| ₱29,750.00 – ₱30,249.99 | ₱30,000.00 | ₱1,000.00 | ₱2,000.00 | ₱500.00 | ₱1,000.00 | ₱30.00 | ₱1,500.00 | ₱3,030.00 | ₱4,530.00 |
| ₱30,250.00 – ₱30,749.99 | ₱30,500.00 | ₱1,000.00 | ₱2,000.00 | ₱525.00 | ₱1,050.00 | ₱30.00 | ₱1,525.00 | ₱3,080.00 | ₱4,605.00 |
| ₱30,750.00 – ₱31,249.99 | ₱31,000.00 | ₱1,000.00 | ₱2,000.00 | ₱550.00 | ₱1,100.00 | ₱30.00 | ₱1,550.00 | ₱3,130.00 | ₱4,680.00 |
| ₱31,250.00 – ₱31,749.99 | ₱31,500.00 | ₱1,000.00 | ₱2,000.00 | ₱575.00 | ₱1,150.00 | ₱30.00 | ₱1,575.00 | ₱3,180.00 | ₱4,755.00 |
| ₱31,750.00 – ₱32,249.99 | ₱32,000.00 | ₱1,000.00 | ₱2,000.00 | ₱600.00 | ₱1,200.00 | ₱30.00 | ₱1,600.00 | ₱3,230.00 | ₱4,830.00 |
| ₱32,250.00 – ₱32,749.99 | ₱32,500.00 | ₱1,000.00 | ₱2,000.00 | ₱625.00 | ₱1,250.00 | ₱30.00 | ₱1,625.00 | ₱3,280.00 | ₱4,905.00 |
| ₱32,750.00 – ₱33,249.99 | ₱33,000.00 | ₱1,000.00 | ₱2,000.00 | ₱650.00 | ₱1,300.00 | ₱30.00 | ₱1,650.00 | ₱3,330.00 | ₱4,980.00 |
| ₱33,250.00 – ₱33,749.99 | ₱33,500.00 | ₱1,000.00 | ₱2,000.00 | ₱675.00 | ₱1,350.00 | ₱30.00 | ₱1,675.00 | ₱3,380.00 | ₱5,055.00 |
| ₱33,750.00 – ₱34,249.99 | ₱34,000.00 | ₱1,000.00 | ₱2,000.00 | ₱700.00 | ₱1,400.00 | ₱30.00 | ₱1,700.00 | ₱3,430.00 | ₱5,130.00 |
| ₱34,250.00 – ₱34,749.99 | ₱34,500.00 | ₱1,000.00 | ₱2,000.00 | ₱725.00 | ₱1,450.00 | ₱30.00 | ₱1,725.00 | ₱3,480.00 | ₱5,205.00 |
| ₱34,750.00 and above | ₱35,000.00 | ₱1,000.00 | ₱2,000.00 | ₱750.00 | ₱1,500.00 | ₱30.00 | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 |
Guide to Philippine SSS Contributions & Monthly Salary Credit (MSC)
Understanding how your contributions are calculated, how WISP works, and where your money goes.
What is Monthly Salary Credit (MSC)?
The Monthly Salary Credit (MSC) is the deemed compensation base used by SSS to compute your mandatory monthly contributions and determine future social security benefits (retirement pension, maternity leave benefit, sickness benefit, and disability claims).
Instead of multiplying arbitrary centavos directly, SSS groups monthly earnings into standardized ₱500 tiers. The statutory minimum MSC is ₱5,000.00 (for pay below ₱5,250), and the statutory maximum MSC is ₱35,000.00 (for pay of ₱34,750 and above).
Mandatory Provident Fund (MPF): MySSS Pension Booster (formerly WISP)
Under Republic Act No. 11199, all contributions corresponding to Monthly Salary Credits (MSC) exceeding ₱20,000.00 are mandatorily allocated to the Mandatory Provident Fund (MPF).
Official SSS Terminology: In 2024, the Social Security System officially rebranded this compulsory provident fund as the MySSS Pension Booster (Mandatory). In older circulars and guidance (including SSS Circular No. 2020-039 and Circular No. 2022-033), it was designated as the Workers’ Investment and Savings Program (WISP). Both names refer to the exact same statutory program: regular SSS coverage is capped at ₱20,000 MSC, and any MSC portion above ₱20,000 (up to the ₱35,000 maximum ceiling) is channeled into this individual retirement account.
Your MySSS Pension Booster / MPF balances are invested by SSS under strict statutory guidelines, earn annual tax-free dividends, and are disbursed as an additional annuity or lump-sum payment on top of your regular monthly lifetime SSS pension.
Employees’ Compensation (EC) Program
The Employees’ Compensation (EC) Program provides meaningful income benefits, medical services, and rehabilitation in the event of work-connected sickness, injury, disability, or death.
Employee Deductions vs. Total Employer Cost
On your monthly payslip, you will only see your 5.0% Employee Share deducted. However, your employer remits a substantially larger total amount to SSS each month:
- Employee Share: Exactly 5.0% of your total MSC (Regular SS + MPF/WISP).
- Total Employer Cost (incl. EC): 10.0% of your total MSC (Regular SS + MPF/WISP) plus Employer-only EC (₱10.00 or ₱30.00).
- Total Amount Remitted: 15.0% of your MSC (EE + ER) plus EC combined.
Step-by-Step Worked SSS Calculation Examples
Real-world examples showing how different salary tiers are mapped to MSC, MPF / WISP, EC, and final employer remittances.
Basic Salary: ₱14,000 / month
Below MPF / WISP threshold (≤ ₱20,000 MSC)
Basic Salary: ₱25,000 / month
Includes mandatory MPF (MySSS Pension Booster / WISP)
Basic Salary: ₱50,000 / month
Capped at Maximum Statutory Ceiling
Frequently Asked Questions (FAQ)
Common questions about Philippine SSS contribution brackets, WISP, and payroll compliance.
What is the total SSS contribution rate for 2026? ↓
Under Republic Act No. 11199 (Social Security Act of 2018), the total statutory contribution rate is 15.0% of the Monthly Salary Credit (MSC). The employee share is 5.0% and the employer counterpart is 10.0%.
What is the lowest and highest SSS deduction in 2026? ↓
For employees earning below ₱5,250.00, the minimum Monthly Salary Credit is ₱5,000.00, resulting in an employee deduction of ₱250.00 and an employer share of ₱510.00 (with ₱10 EC). For employees earning ₱34,750.00 or more, the maximum MSC is ₱35,000.00, with an employee deduction of ₱1,750.00 and an employer share of ₱3,530.00 (with ₱30 EC).
What is the Mandatory Provident Fund (MySSS Pension Booster / WISP) and can I opt out? ↓
Under Republic Act No. 11199, the Mandatory Provident Fund (MPF)—officially rebranded by SSS in 2024 as the MySSS Pension Booster (Mandatory), and historically referred to as WISP (Workers’ Investment and Savings Program)—is compulsory for all employees whose Monthly Salary Credit exceeds ₱20,000.00. You cannot opt out because it is mandated by law. It functions as an individual, tax-free retirement savings account where contributions above the ₱20,000 MSC cap (5% employee, 10% employer) accumulate annual dividends and are paid out as an annuity or lump sum in addition to your regular lifetime pension.
Do SSS deductions lower my withholding tax? ↓
Yes. Under Section 32(B)(7)(e) of the National Internal Revenue Code and the TRAIN Law, all mandatory contributions to SSS, PhilHealth, and Pag-IBIG are excluded from gross income. This means your taxable compensation is reduced by your SSS contribution before BIR withholding tax is computed.
When must employers remit monthly SSS contributions? ↓
Employers must remit both the employee deduction and employer counterpart on or before the last day of the month following the applicable payroll month (e.g., January contributions must be remitted by the end of February). Failure to remit on time incurs statutory penalties of 2% per month.
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Official Sources & Statutory Compliance Statement
The schedules and figures on this page are grounded directly in Section 4(a)(1) of Republic Act No. 11199 (Social Security Act of 2018), SSS Circular No. 2024-006 (Schedule of SSS Contributions for All Business Employers and Employees Effective January 2025, issued December 19, 2024), official SSS contribution publications (sss.gov.ph/pay-contribution and sss.gov.ph/sss-circulars), Presidential Decree No. 626, and Employees’ Compensation Commission (ECC) Executive Order No. 33.
Applicability for 2026: Under RA 11199 § 4(a)(1) and implementing SSS Circular No. 2024-006 (which superseded the historical 2023–2024 schedule under Circular No. 2022-033), the statutory contribution rate reached its final legislated step of 15.0% (5.0% employee share, 10.0% employer counterpart) with a Monthly Salary Credit (MSC) bracket range of ₱5,000.00 to ₱35,000.00 effective January 2025 (see SSS Official 2025 Rate Clarification). Because this was the final biennial step increase legislated under RA 11199, the schedule established by SSS Circular No. 2024-006 continues as the governing statutory table in 2026 unless amended by subsequent legislation or SSS issuance.
SuweldoTools provides payroll calculation and reference tools for informational and planning purposes. Official contributions must be remitted through authorized SSS electronic collection channels (e.g., SSS Employer Portal, My.SSS, BancNet, or accredited collecting partner banks).