SSS Contribution Table (2024 – 2026)

This page is your central hub for the latest SSS Contribution Tables from 2024 to 2026. Choose the correct year to see the full Monthly Salary Credit (MSC) brackets, employer share, and employee share.

Quick Tip: The SSS contribution rate increased from 14% in 2024 to 15% in 2025 and 2026. Make sure you are using the right table for your pay period.

Which SSS Contribution Table Should I Use?

Use the SSS contribution table based on the year of your covered month (huling buwan na hinulugan).

  • 2024 Table – for salary months covered in January 2024 – December 2024 (14% contribution rate).
  • 2025 Table – for salary months covered in January 2025 – December 2025 (15% contribution rate).
  • 2026 Table – for salary months covered in January 2026 – December 2026 (15% contribution rate, higher brackets for some categories).

For maternity, loan, and retirement computations, SSS uses your posted contributions and Monthly Salary Credit (MSC), so it’s important na tama ang table na gamit mo.

Open the SSS Contribution Table by Year

SSS Contribution Rates Comparison (By Year)

Quick overview of the contribution rate, minimum MSC, and maximum MSC per year. For detailed employer and employee share per bracket, open the specific year page.

Year SSS Contribution Rate Minimum MSC Maximum MSC
2024 14% ₱4,250 ₱30,000
2025 15% ₱5,250 ₱35,000
2026 15% ₱5,250 ₱35,000

Who Uses the SSS Contribution Table?

  • HR and Payroll Officers – to compute correct SSS contributions per cut-off.
  • Employees – to double-check if the employer share and employee share are correct.
  • Self-employed & Voluntary Members – to choose the right Monthly Salary Credit (MSC) for their income.
  • OFWs – to know the minimum required OFW SSS contribution for future loans and benefits.
  • Mothers – because SSS maternity benefits are based on your posted contributions and MSC.

Related SSS Calculators

After checking the contribution table, you can use these tools to estimate your benefits and loan amounts:

Frequently Asked Questions (SSS Contribution)

Starting 2025, the SSS contribution rate is 15% of your Monthly Salary Credit (MSC). This 15% applies to 2025 and 2026 contribution tables. For 2024, the rate was 14%.

For employed members, the total SSS contribution is split between:
  • Employee share – deducted from your sweldo.
  • Employer share – full amount paid by your company.
  • EC (Employee Compensation) contribution – 100% shouldered by the employer.
Sa madaling sabi, mas malaking porsyento ang binabayaran ng employer, lalo na sa EC contribution.

For voluntary, self-employed, and OFW members, you choose your Monthly Salary Credit (MSC) within the minimum and maximum bracket for that year.

  • You pay both the employer share and the employee share.
  • Mas mataas na MSC = mas mataas na hulog ngayon, pero mas mataas din ang potential benefit (pension, maternity, sickness, loan).
Always check the correct year-specific SSS contribution table before adjusting your MSC.

The increase in SSS contribution rate (from 14% to 15% and higher MSC ceilings) is part of the SSS reform law to:
  • Extend the fund life of SSS,
  • Support higher pension and benefits, and
  • Keep the system sustainable habang tumatanda ang population.
Kahit mas mataas ang hulog, long-term goal nito ay mas secure na SSS retirement and benefits.

Most SSS benefits are based on your Monthly Salary Credit (MSC) and posted contributions:

  • Maternity benefit – based on your average MSC in the qualifying period.
  • Salary loan – depends on your total number of posted contributions and MSC.
  • Retirement pension – based on your highest MSC and total years of contribution.
Kung gusto mong makita ang estimate, use the calculators: Maternity, Salary Loan, Retirement.
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