If you’re an employee or an employer in the Philippines, it’s important to stay updated on the latest Social Security System (SSS) contribution schedule to ensure the correct amount is deducted and remitted every month.
For 2026, there are no new SSS contribution rates. The contribution schedule that became effective in January 2025 remains in force this year.
Whether you’re checking your payslip or managing payroll for your business, here’s everything you need to know.
2026 SSS Contribution Rates at a Glance
The current SSS contribution schedule provides:
- Effective since: January 2025
- Contribution Rate: 15% of the Monthly Salary Credit (MSC)
- Minimum Monthly Salary Credit (MSC): ₱5,000
- Maximum Monthly Salary Credit (MSC): ₱35,000
For employees, the contribution is shared between the employer and the employee.
- Employer’s Share: 10%
- Employee’s Share: 5%
If the Monthly Salary Credit exceeds ₱20,000, a portion of the contribution is automatically credited to the Mandatory MySSS Pension Booster, which helps members build additional retirement savings.
2026 SSS Contribution Table for Employers and Employees
Employers should continue using the official SSS contribution table that became effective in January 2025 when computing monthly payroll deductions and remittances.
Table: 2026 SSS Contribution Table for Employers and Employees
How Are SSS Contributions Shared?
Unlike self-employed and voluntary members, employees do not shoulder the full contribution.
The monthly contribution is divided between the employer and the employee:
- Employers contribute 10% of the Monthly Salary Credit.
- Employees contribute 5%, which is deducted from their monthly salary.
Employers are responsible for remitting both shares to the SSS on or before the applicable due date.
Understanding the MySSS Pension Booster
If an employee’s Monthly Salary Credit exceeds ₱20,000, part of the contribution is automatically allocated to the Mandatory MySSS Pension Booster.
Previously known as the Mandatory Provident Fund (MPF), the program is designed to help members accumulate additional retirement savings through professionally managed investments.
The amount credited to the MySSS Pension Booster remains part of the member’s retirement benefits.
Why Paying the Correct Contribution Matters
Regular SSS contributions provide access to several important benefits, including:
- Retirement pension
- Sickness benefit
- Maternity benefit
- Disability benefit
- Death benefit
- Funeral benefit
- Unemployment benefit for qualified members
- Salary and calamity loans
Many of these benefits are computed using the member’s Monthly Salary Credit and contribution history. In general, higher credited earnings and consistent contributions can lead to higher benefit amounts, subject to SSS rules.
Responsibilities of Employers
Employers are required to:
- Register employees with SSS when necessary.
- Deduct the correct employee share from monthly salaries.
- Pay the employer’s contribution.
- Remit both contributions on time.
- Maintain accurate payroll and contribution records.
Failure to comply with SSS contribution requirements may result in penalties, surcharges, and other liabilities under the Social Security Act.
Frequently Asked Questions
Are there new SSS contribution rates for 2026?
No. The contribution schedule implemented in January 2025 continues to apply throughout 2026.
What is the SSS contribution rate?
The contribution rate remains 15% of the Monthly Salary Credit.
What is the current Monthly Salary Credit range?
The Monthly Salary Credit ranges from ₱5,000 to ₱35,000.
Who pays the SSS contribution?
For employed members, both the employer and employee share the contribution.
The employer pays 10%, while the employee contributes 5% through payroll deduction.
What is the MySSS Pension Booster?
The MySSS Pension Booster is SSS’s retirement savings program. Members whose Monthly Salary Credit exceeds ₱20,000 automatically have part of their contribution credited to the Mandatory MySSS Pension Booster, helping increase their retirement savings over time.
Final Thoughts
Although many people search for the “2026 SSS contribution table” or “new SSS rates for 2026,” the current contribution schedule has remained unchanged since January 2025.
Employees should periodically review their payslips to ensure the correct SSS deductions are being made, while employers should continue following the official contribution table when processing payroll and remitting contributions.
To stay informed of future changes, always refer to the latest announcements and contribution tables issued by the Social Security System.