Quick answer
To determine the correct SSS contribution, do not simply multiply your actual salary by 15%. First identify your SSS membership category, determine the applicable Monthly Salary Credit (MSC) from the current SSS contribution table, and then apply the contribution rules for that category.
As of 23 August 2026, the latest SSS contribution schedule remains the schedule effective January 2025. The general contribution rate is 15% of the applicable MSC, with a minimum MSC of ₱5,000 and a maximum MSC of ₱35,000 for most members. For ordinary employees, the 15% is divided into 10% employer share and 5% employee share. Employees' Compensation (EC), where applicable, is paid separately by the employer. Land-based OFWs have a special minimum MSC of ₱8,000. (Social Security System)
The safest way to determine the exact amount is therefore:
- Identify whether you are an employee, self-employed member, voluntary member, non-working spouse, land-based OFW, sea-based OFW, or kasambahay.
- Determine the compensation or declared earnings that SSS requires for that category.
- Find that amount in the current SSS contribution table.
- Use the MSC and contribution amount shown in that row.
- Check your PRN, payroll deduction, and My.SSS contribution record before assuming that the payment was correctly posted.
The current SSS contribution rate
Republic Act No. 11199, or the Social Security Act of 2018, prescribed the final scheduled increase beginning in 2025:
| Item | Current rule |
|---|---|
| SSS contribution rate | 15% |
| Employer share for ordinary employees | 10% of MSC |
| Employee share for ordinary employees | 5% of MSC |
| General minimum MSC | ₱5,000 |
| Maximum MSC | ₱35,000 |
These figures took effect in January 2025. The SSS currently continues to publish this as its latest contribution schedule. (Lawphil)
The MSC is not necessarily the same as your exact salary. SSS places compensation into brackets. For example, under the current employee table, compensation from ₱18,250 to ₱18,749.99 corresponds to an MSC of ₱18,500. That MSC—not ₱18,300 or another exact amount within the range—is used to determine the prescribed contribution.
Step 1: Identify your correct membership category
This is important because the same MSC can produce different amounts depending on who must shoulder the contribution and whether Employees' Compensation applies.
Regular private-sector employee
For an employed member, the MSC is based on the employee's total actual remuneration from employment, including mandated cost-of-living allowance and the cash value of remuneration paid in a form other than cash, subject to the statutory maximum. It is therefore unsafe to assume that "basic salary" is always the only amount relevant to SSS. (Social Security System)
For ordinary employees:
- employee pays 5% of the MSC;
- employer pays 10% of the MSC; and
- the employer also pays the applicable EC contribution.
The employer cannot pass its own statutory share on to the employee. Section 19 of RA 11199 expressly prohibits an employer from deducting or recovering the employer's contribution from the employee's compensation. (Lawphil)
Self-employed member
A self-employed member uses the monthly earnings declared to SSS, based on actual earnings, to determine the applicable MSC. Self-employed members effectively shoulder the entire 15% contribution themselves and are also covered by the EC program. (Social Security System)
Voluntary member
A voluntary member pays the entire applicable contribution personally. The current voluntary-member table uses a 15% contribution, with an MSC generally ranging from ₱5,000 to ₱35,000. There is no separate EC amount in the voluntary-member table. (Social Security System)
A person becoming a voluntary member for the first time may choose an MSC from the existing contribution schedule. Rules restrict certain MSC increases for members aged 55 or older, so a member approaching retirement should not assume that any desired jump in MSC will automatically be allowed. (Social Security System)
Non-working spouse
A non-working spouse does not simply choose an arbitrary contribution amount. SSS provides that 50% of the working spouse's declared monthly income is the basis for the non-working spouse's initial MSC. If the resulting figure does not correspond exactly to an MSC in the contribution schedule, the immediately higher MSC is used. (Social Security System)
For example, if the working spouse's declared monthly income is ₱30,000:
- 50% = ₱15,000;
- applicable MSC = ₱15,000;
- contribution = 15% × ₱15,000 = ₱2,250.
The current NWS schedule remains subject to the general ₱5,000 minimum and ₱35,000 maximum MSC. (Social Security System)
Land-based OFW
Land-based OFWs are treated differently from ordinary locally employed workers. Their current minimum MSC is ₱8,000, rather than ₱5,000. The land-based OFW shoulders the full contribution personally. (Social Security System)
Thus:
- minimum MSC: ₱8,000;
- minimum monthly contribution: ₱1,200;
- maximum MSC: ₱35,000;
- maximum monthly contribution: ₱5,250.
Sea-based OFW
Do not use the land-based OFW table merely because the member works overseas. For sea-based OFWs, the manning agency is considered the employer for SSS purposes. The employer deducts the employee's share and pays the corresponding employer share under the employee-employer arrangement. (Social Security System)
Kasambahay or household employee
Kasambahays have their own contribution schedule.
A significant exception applies when the kasambahay earns less than ₱5,000 per month. The current household contribution table places the full contribution on the household employer for these salary levels, including EC; the kasambahay has no employee share in those rows. Once compensation reaches ₱5,000, the employee-employer sharing reflected in the table applies. (Social Security System)
For this reason, household employers should use the specific household employer/kasambahay table, rather than the ordinary business-employer table.
Step 2: Find the compensation range, not merely the percentage
The current SSS tables generally use MSC increments of ₱500.
For an ordinary employee, examples include:
| Actual monthly compensation | Applicable MSC |
|---|---|
| Below ₱5,250 | ₱5,000 |
| ₱5,250–₱5,749.99 | ₱5,500 |
| ₱9,750–₱10,249.99 | ₱10,000 |
| ₱18,250–₱18,749.99 | ₱18,500 |
| ₱24,750–₱25,249.99 | ₱25,000 |
| ₱34,750 and above | ₱35,000 |
This is why a direct calculation using 15% of the exact salary can produce the wrong answer. The correct sequence is compensation → SSS bracket → MSC → contribution.
Step 3: Determine who pays what
Ordinary employee example: ₱18,300 monthly compensation
₱18,300 falls within the ₱18,250–₱18,749.99 compensation range.
The applicable MSC is therefore ₱18,500.
The current contribution is:
- employee share: 5% × ₱18,500 = ₱925;
- employer SS share: 10% × ₱18,500 = ₱1,850;
- EC contribution: ₱30, paid by the employer;
- total employer payment: ₱1,880;
- total amount remitted to SSS: ₱2,805.
If the employee simply calculated 15% of ₱18,300, the result would be ₱2,745, which would not be the prescribed contribution for that bracket.
Ordinary employee example: ₱25,000
₱25,000 corresponds to an MSC of ₱25,000.
The current amounts are:
- employee deduction: ₱1,250;
- employer share including EC: ₱2,530;
- total SSS remittance: ₱3,780. (Social Security System)
The employee should therefore not see ₱3,780 deducted from salary. Only the employee's share—₱1,250 in this example—is chargeable to the employee.
Employee earning ₱35,000 or more
The maximum MSC is ₱35,000. The current employee table places compensation of ₱34,750 and above at the maximum MSC.
At the maximum:
- employee share: ₱1,750;
- employer share including EC: ₱3,530;
- total remittance: ₱5,280. (Social Security System)
Thus, an employee earning ₱40,000, ₱70,000, or ₱100,000 does not simply pay 5% of the entire salary. The statutory MSC ceiling applies.
Self-employed contribution examples
For a self-employed member, the member pays the full 15% contribution plus EC.
Under the current table:
| Applicable MSC | 15% SS/MPF | EC | Total member payment |
|---|---|---|---|
| ₱5,000 | ₱750 | ₱10 | ₱760 |
| ₱20,000 | ₱3,000 | ₱30 | ₱3,030 |
| ₱25,000 | ₱3,750 | ₱30 | ₱3,780 |
| ₱35,000 | ₱5,250 | ₱30 | ₱5,280 |
EC is ₱10 for an MSC of ₱14,500 or below and ₱30 for an MSC of ₱15,000 or above. SSS states that self-employed members are also covered by EC. (Social Security System)
Voluntary-member contribution examples
For voluntary members, the current table generally produces a straightforward 15% contribution because there is no EC component in that schedule.
Examples:
| MSC | Monthly contribution |
|---|---|
| ₱5,000 | ₱750 |
| ₱10,000 | ₱1,500 |
| ₱20,000 | ₱3,000 |
| ₱25,000 | ₱3,750 |
| ₱35,000 | ₱5,250 |
The member should still use the official table because the MSC must correspond to an allowed contribution bracket and the rules on changing MSC may apply. (Social Security System)
Why contributions above the ₱20,000 MSC level look different
The maximum total MSC is ₱35,000, but the current SSS schedule distinguishes between the Regular Social Security program and the Mandatory Provident Fund component now referred to by SSS as MySSS Pension Booster.
SSS states that contributions corresponding to an MSC above ₱20,000 up to ₱35,000 are credited to the member's individual mandatory provident fund account. Regular SSS benefits remain computed using the applicable Regular SS MSC under the governing benefit rules, while the provident-fund component has its own accumulated account value. (Social Security System)
This distinction is important when comparing contributions or estimating benefits. Paying based on a ₱35,000 total MSC does not mean that every Regular SSS benefit is simply computed using ₱35,000.
When are contributions due?
SSS currently states the following general deadlines:
| Member/payor | General deadline |
|---|---|
| Regular employer | Last day of the month following the applicable month |
| Household employer | Last day of the month following the applicable month |
| Self-employed, voluntary, non-working spouse | Last day of the month following the applicable month or calendar quarter, as applicable |
| Land-based OFW: January–September contributions | December 31 of the same year |
| Land-based OFW: October–December contributions | January 31 of the following year |
If the deadline falls on a Saturday, Sunday, or holiday, payment may be made on the next working day. (Social Security System)
For self-employed, voluntary, and non-working-spouse members, missed contribution periods generally cannot simply be back-paid later to erase the gap. Land-based OFWs have the special payment periods stated above, but SSS warns that a contribution paid later within the permitted OFW period may not be usable for determining eligibility for a benefit where the contingency and timing rules exclude it. (Social Security System)
Use a PRN before paying
SSS requires the use of a Payment Reference Number (PRN) for contribution payments.
Individual members can generate a PRN through My.SSS or the SSS mobile facilities. The PRN identifies, among other things, the membership type, applicable contribution period, and amount being paid. Employers likewise use their electronic contribution collection list and PRN facilities. (Social Security System)
Before paying, check that the PRN reflects:
- the correct membership type;
- the correct applicable month or quarter;
- the correct contribution amount;
- the correct MSC or contribution level; and
- the correct member or employer information.
Do not assume that a successful payment automatically means the payment was allocated to the intended month or MSC.
How to check whether your employer is deducting the correct amount
For an employee, compare these three records:
- Payslip — What amount was actually deducted as the employee's SSS share?
- SSS contribution table — What should the employee share be for the applicable compensation range?
- My.SSS contribution record — Was the contribution actually posted for the correct month and amount?
Remember that the amount appearing on the employee's payslip is normally only the employee share, not the total amount remitted to SSS.
RA 11199 requires the employer to deduct the employee's lawful share and separately pay the employer's share. An employer may not recover its share from the employee. (Lawphil)
What if the employer deducted SSS but did not remit it?
Treat this seriously.
RA 11199 provides that failure or refusal of an employer to remit required contributions does not prejudice the covered employee's right to SSS coverage and benefits. The law also imposes a 2% monthly penalty on delinquent employer contributions from the time they fall due until paid. (Lawphil)
The law further provides specific consequences where an employer deducts contributions from an employee's compensation but fails to remit the deduction within the statutory period. (Lawphil)
If deductions appear on your payslips but do not appear in your SSS record, do not wait until retirement, sickness, maternity, disability, or another benefit claim to investigate the discrepancy.
Evidence to preserve if the amount is disputed
Keep copies of documents that can establish both your compensation and what was actually deducted or paid:
- employment contract and salary adjustments;
- payslips;
- payroll records available to you;
- bank statements showing salary credits;
- commission or compensation statements where relevant;
- screenshots or downloaded copies of your My.SSS contribution history;
- PRNs and official payment receipts;
- employer emails or messages concerning SSS deductions;
- notices of separation or employment dates; and
- for self-employed or OFW members, records supporting the earnings or MSC used for the contribution.
Screenshots are useful, but retain downloadable statements or official receipts whenever available.
Common mistakes
Calculating 15% directly from the exact salary. The contribution schedule uses compensation ranges and MSCs. Find the correct bracket first.
Deducting the whole contribution from an employee. An ordinary employee shoulders the employee share, not the employer share or EC contribution.
Using basic salary when total SSS compensation is different. For employees, the law uses actual remuneration as defined by RA 11199, not necessarily merely the figure labelled "basic pay." (Social Security System)
Using the ordinary employee table for a kasambahay. Household employers and kasambahays have their own table, including special treatment for compensation below ₱5,000. (Social Security System)
Using the land-based OFW schedule for a seafarer. Sea-based OFWs are subject to the employer-employee arrangement through their manning agencies. (Social Security System)
Trying to back-pay missed voluntary contributions years later. For SE, VM, and NWS members, missed periods generally remain gaps because retroactive contributions are not ordinarily permitted. (Social Security System)
Increasing the MSC shortly before retirement without checking the rules. Members aged 55 or older are subject to restrictions on certain increases in MSC. (Social Security System)
Paying using an old contribution table. The current schedule took effect in January 2025. Always check the latest SSS schedule before generating or paying a PRN.
When to seek help urgently
Contact SSS promptly when:
- contributions were deducted from your salary but are repeatedly missing from your SSS record;
- your employer appears to be reporting a salary or MSC substantially different from your actual covered compensation;
- your employer is charging you its employer share;
- several contribution months are missing and you are approaching a sickness, maternity, disability, unemployment, retirement, or other benefit claim;
- your membership type was incorrectly changed;
- your PRN or contribution was posted to the wrong period;
- you are nearing retirement and want to change your MSC;
- you made advance contributions and a later contribution schedule created an underpayment; or
- an SSS benefit was affected by an alleged contribution deficiency.
For employees, preserve payslips and contribution-history records before confronting a disputed remittance issue. If the employer has deducted contributions but has not remitted them, the matter may involve statutory employer liability rather than merely an accounting error.
Frequently asked questions
Is the SSS contribution still 15% in 2026?
Yes. As of 23 August 2026, SSS continues to publish the schedule effective January 2025 as its latest contribution schedule: 15% of the applicable MSC, subject to the rules for each membership category. (Social Security System)
If my salary is ₱30,000, do I personally pay ₱4,500?
Not if you are an ordinary employee. The 15% is divided between employer and employee. At an MSC of ₱30,000, the employee generally shoulders 5%, while the employer shoulders 10% plus EC. A self-employed or voluntary member, by contrast, generally shoulders the full applicable member contribution personally.
What is the highest employee SSS deduction?
Under the current business-employer schedule, the employee share reaches ₱1,750 at the maximum ₱35,000 MSC. The employer separately pays its own share and EC. (Social Security System)
What is the maximum SSS payment for a self-employed member?
At the current ₱35,000 maximum MSC, the self-employed member pays ₱5,250 for SS/MPF plus ₱30 EC, for a total of ₱5,280. (Social Security System)
What is the minimum contribution for a voluntary member?
The current minimum MSC is ₱5,000, corresponding to a monthly voluntary contribution of ₱750. (Social Security System)
What is the minimum contribution for a land-based OFW?
The special minimum MSC is ₱8,000, corresponding to a contribution of ₱1,200. (Social Security System)
Can I choose any SSS contribution amount I want?
Not generally. Employees are placed in the applicable bracket based on compensation. Self-employed members use declared actual earnings subject to SSS rules. Non-working spouses use 50% of the working spouse's declared income as the basis. Voluntary members have greater flexibility, but the contribution must still correspond to an authorized MSC and the rules on changing MSC apply.
Can an employer deduct its SSS share from my salary?
No. RA 11199 prohibits an employer from directly or indirectly recovering its employer contribution from the employee. (Lawphil)
Where can I verify the exact amount before paying?
Use the current SSS contribution table and generate a PRN through the official My.SSS facilities. Because the exact amount depends on the applicable compensation bracket and membership type, the official table should control over unofficial calculators or old contribution charts.
Official sources
- SSS — Current contribution rules and payment information
- SSS — Official contribution tables
- SSS — Circulars, including the schedules effective January 2025
- SSS — OFW membership and contribution guidance
- SSS — Non-working spouse rules
- Republic Act No. 11199 — Social Security Act of 2018
General-information disclaimer
This article provides general Philippine legal and SSS information and is not individualized legal, payroll, accounting, or benefits advice. The correct contribution can depend on the member's coverage category, compensation records, declared earnings, age, applicable month, prior contribution history, and SSS records. For an actual discrepancy, verify the current SSS contribution table, PRN, and posted contribution history and obtain advice based on the relevant documents.
Sources checked: 23 August 2026.