SSS Contribution Table 2026: Complete Guide

The Social Security System (SSS) is the Philippines' state-run social insurance program for private sector employees. Understanding how SSS contributions work helps you plan your finances and ensures your employer is remitting the correct amounts.

This guide covers everything you need to know about SSS contributions, including the current contribution table effective January 2025, how employee and employer shares are calculated, and what EC (Employees' Compensation) means.

How SSS Contributions Are Calculated

SSS contributions are based on your Monthly Salary Credit (MSC), not your exact salary. Your actual salary is mapped to the nearest MSC bracket in the contribution table. This bracket-based system simplifies contribution calculation and ensures consistent benefit computation.

The current contribution rate is 15% of MSC, split between employee (5%) and employer (10%). There's also an Employees' Compensation (EC) contribution paid entirely by the employer.

Employee vs Employer Share

SSS contributions are shared between you and your employer:

Employee share: Deducted from your salary every payday
Employer share: Paid by your employer on top of your salary
EC contribution: Paid entirely by the employer for workplace injury coverage

For example, if your monthly salary is ₱15,000, you fall in the ₱15,000 MSC bracket:

Employee share: ₱750 (deducted from your salary)
Employer share: ₱1,500 (paid by employer)
EC: ₱30 (paid by employer)
Total contribution: ₱2,280

What is EC (Employees' Compensation)?

The Employees' Compensation (EC) program provides benefits to employees and their dependents in case of work-related sickness, injury, disability, or death. EC is paid entirely by the employer and ranges from ₱10 to ₱30 depending on the MSC bracket.

EC is separate from SSS benefits. Even if you don't make a claim, the EC fund provides coverage for workplace-related incidents that regular SSS benefits don't cover.

WISP (Workers' Investment and Savings Program)

Starting from MSC brackets above ₱20,000, employees also contribute to WISP (also called Mandatory Provident Fund or MPF). WISP is designed to provide additional retirement benefits for higher-earning members.

WISP contributions are calculated separately from regular SSS contributions and provide an additional savings component that can be withdrawn as a lump sum upon retirement.

SSS Contribution Table (Selected Brackets)

Salary Range	Employee	Employer	EC	Total
Below ₱5,250	₱250	₱500	₱10	₱760
₱10,000 - ₱10,249	₱500	₱1,000	₱10	₱1,510
₱15,000 - ₱15,249	₱750	₱1,500	₱30	₱2,280
₱20,000 - ₱20,249	₱1,000	₱2,000	₱30	₱3,030
₱25,000 - ₱25,249	₱1,250	₱2,500	₱30	₱3,780
₱30,000 - ₱30,249	₱1,500	₱3,000	₱30	₱4,530
₱35,000 and above	₱1,750	₱3,500	₱30	₱5,280

Monthly Salary Credit (MSC) Explained

The MSC is the standardized salary figure used to compute your contributions and benefits. Here's how it works:

Minimum MSC: ₱5,000 (for salaries below ₱5,250)
Maximum MSC: ₱35,000 (for salaries of ₱34,750 and above)
Bracket width: ₱500 increments

Your actual salary is rounded to the nearest MSC bracket. For instance, a salary of ₱15,100 falls in the ₱15,000 MSC bracket, while ₱15,300 falls in the ₱15,500 MSC bracket.

When Are SSS Contributions Due?

SSS contributions are due based on the employer's SSS number:

SSS numbers ending in 1 and 2: 10th of the following month
SSS numbers ending in 3 and 4: 15th of the following month
SSS numbers ending in 5 and 6: 20th of the following month
SSS numbers ending in 7 and 8: 25th of the following month
SSS numbers ending in 9 and 0: End of the following month

Key Takeaways

SSS contributions are based on Monthly Salary Credit (MSC), not exact salary
Contributions are shared: employee pays 5%, employer pays 10% + EC
EC (₱10-30) is paid entirely by employer for workplace injury coverage
WISP applies to salaries above ₱20,000 for additional retirement savings
Maximum contribution is capped at ₱35,000 MSC

Understanding your SSS contributions helps you verify that your employer is remitting correct amounts and plan for your retirement benefits. Use our SSS Contribution Calculator to instantly calculate your contribution based on your salary.