SSS Contribution Rates 2021-2026: Current Rate, Employee Share and MSC Table
Check the current SSS contribution rate, compare rates by year, understand employee share vs employer share, and choose the right table or calculator for your covered month.
Quick answer
For 2025 and 2026, the SSS contribution rate is 15% of the applicable MSC.
For employed members, it is generally split into 5% employee share and 10% employer share, with EC paid by the employer where applicable.
Quick answer: what is the current SSS contribution rate?
For 2025 and 2026, the SSS contribution rate is 15% of the applicable Monthly Salary Credit or MSC. For employed members, the usual split is 5% employee share and 10% employer share, while EC is shouldered by the employer where applicable.
Current total contribution rate for 2025-2026
Usual employee share for employed members
Usual employer share for employed members
Which SSS contribution page should you use?
Choose based on what you are trying to solve. This keeps you from using the wrong year table or confusing employee share with total contribution.
I want to calculate now
Use this if you know your salary, MSC, employee share, or contribution amount.
Open SSS Contribution CalculatorI need the latest 2026 table
Use this for current-year contribution brackets, MSC, employee share, and employer share.
Open 2026 TableI am checking an old posted record
Use the calculator for the covered year shown in your My.SSS record.
Choose a YearI want to know benefit or loan impact
After checking the contribution, use the right benefit or loan calculator below.
See Next StepSSS contribution rates by year
The SSS contribution rate changed over time. Use the rate and contribution table that matches the covered month you are checking, especially when reviewing old posted records.
Employee share vs employer share vs total contribution
Many employees only see the employee share on the payslip. That does not mean it is the full monthly SSS contribution. For employed members, the employer also pays an employer share, and EC is normally paid by the employer where applicable.
Employee share
Usually deducted from salary or shown on the payslip.
Employer share
Paid by the employer and not deducted from your salary.
Total contribution
The combined contribution used for checking the full monthly posting.
SSS voluntary, self-employed, OFW, and non-working spouse contribution rate
Voluntary, self-employed, OFW, and non-working spouse members should not use only the employee share. These members usually pay the member-paid contribution based on their chosen or applicable MSC under the contribution table for the covered year.
Voluntary and self-employed
Use your chosen or applicable MSC and the correct year table. The monthly amount is not the same as an employee payslip deduction.
OFW and non-working spouse
Use the table and rules that apply to your member type and covered month. Do not use employer/employee split unless the page specifically applies to employed members.
How to calculate your monthly SSS contribution
Use this simple process before opening the calculator:
- Choose the correct covered year, such as 2026, 2025, or an older year.
- Choose the correct member type: employed, voluntary, self-employed, OFW, kasambahay, or non-working spouse.
- Find the applicable salary bracket or MSC in the contribution table.
- Check whether you need employee share, employer share, total contribution, or full member-paid amount.
- Use the calculator to avoid mixing employee share and total contribution.
Example: how much is SSS contribution for an 18000 salary?
For a simple 2025/2026 estimate, an 18000 salary at a 15% contribution rate gives a total SS contribution of about 2700. For an employed member, the usual split would be about 900 employee share and 1800 employer share, before checking EC and exact table details.
900
Approximate employee share at 5%
1800
Approximate employer share at 10%
2700
Approximate combined 15% total
What is the highest SSS voluntary contribution?
The highest voluntary contribution depends on the maximum MSC for the covered year. For 2025 and 2026, the maximum MSC is 35000. A simple 15% estimate gives 5250 as the regular contribution amount before checking exact table and program details.
Monthly Salary Credit or MSC and why it matters
The Monthly Salary Credit or MSC is the value SSS uses in many contribution and benefit computations. Your actual salary is matched to an MSC bracket based on the contribution table for that year.
MSC matters because it can affect benefits and loans, but the exact result still depends on posted contributions, covered months, and the specific SSS rule for the claim or loan.
Calculate My MSC and ContributionOpen the SSS contribution calculator by year
Choose the exact covered year you want to check. Each page includes the calculator, MSC table, employee share, employer share, and contribution table for that year.
How contributions affect benefits and loans
After you understand the contribution rate and MSC, the next question is usually how those posted contributions affect maternity benefit, salary loan, and other SSS benefits. This is related, but it is a different step from simply checking the rate.
For maternity eligibility
Contribution amount alone does not confirm eligibility. First check which months are counted.
Check Qualifying PeriodFor maternity benefit amount
Estimate your possible SSS maternity benefit based on your posted MSCs.
Open Maternity CalculatorFor max maternity benefit
Check whether your MSCs can reach the maximum maternity benefit estimate.
Check Max BenefitFor salary loan amount
Use your MSC history and contribution records to estimate possible SSS salary loan amount.
Open Salary Loan CalculatorCommon SSS contribution mistakes
- Using the wrong year: a 2026 contribution should not be checked using a 2024 table.
- Comparing employee share to total contribution: employees usually see only the payslip deduction.
- Assuming salary and MSC are identical: salary is matched to an MSC bracket.
- Assuming higher contribution always fixes eligibility: timing and posted contributions still matter.
- Ignoring My.SSS posting: the official posted record is still the basis for claims and loans.