SSS · RA 11199 · 2026 Rates
SSS Contribution Calculator Philippines
Compute your monthly SSS contribution under RA 11199 with the SSS Contribution Calculator Philippines.
What SSS Contribution Calculator Does?
The SSS Contribution Calculator Philippines computes a user's monthly contribution by processing three inputs. Users provide monthly salary, membership type, and employer status, and the SSS Contribution Calculator Philippines transforms the inputs into a line-by-line breakdown of employee and employer shares.
The breakdown covers any applicable Employees' Compensation (EC) or Workers' Investment and Savings Program (WISP) amounts. The output presents the total contributions due, the deductions from the user's pay, and any amounts the employer must remit. The SSS Contribution Calculator Philippines removes the need for manual table lookups and produces a precise view of financial obligations under Republic Act 11199.
Inputs SSS Contribution Calculator Accepts
The SSS Contribution Calculator Philippines requires three inputs to determine accurate contributions: monthly salary credit bracket, membership type, and employer status. The three required inputs are listed below.
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Monthly Salary Credit Bracket Based on Compensation: Sets the salary base used for calculating contributions.
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Membership Type: Employee, Self-Employed, Voluntary, Overseas Filipino Worker (OFW), or Kasambahay.
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Employer Status: Private, Household, or Sole Proprietor employer, which shapes contribution responsibilities.
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Monthly Salary Credit Bracket Based on Compensation
The Monthly Salary Credit (MSC) bracket is a key component in determining an SSS member's contribution amount. The SSS Contribution Calculator Philippines uses the actual monthly compensation to map it to the appropriate MSC bracket, which ranges from a minimum of ₱5,000 to a maximum of ₱35,000. The MSC mapping serves as the foundation for calculating the total monthly contribution, including the breakdown between employee, employer, and the mandatory provident fund (WISP) portions where applicable.
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Membership Type (Employee, Self-Employed, Voluntary, OFW, Kasambahay)
The membership type field in the SSS Contribution Calculator Philippines determines the applicable contribution rules based on the user's status. The membership type identifies whether contributions are shared between employer and employee, as for employed members, or fully paid by the member, as for self-employed, voluntary, OFW, and Kasambahay members.
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Employer Status (Private, Household, or Sole Proprietor)
Employer status in the SSS Contribution Calculator Philippines determines contribution responsibilities. For private-sector employees, employers deduct the employee's share from the salary and add the employer's portion. Household employers follow a similar pattern for kasambahay coverage. Sole proprietors follow self-employed rules and shoulder the entire contribution amount.
How to Read SSS Contribution Calculator Result
The SSS Contribution Calculator Philippines result displays a line-by-line breakdown of your monthly Social Security System contribution. Each output line specifies the total contribution amount, divided into your share and the employer's share.
When applicable, additional lines show separate amounts for the Employees' Compensation (EC) and the Workers' Investment and Savings Program (WISP). For self-employed, voluntary, OFW, and kasambahay members, the result shows the full contribution as the member's responsibility and indicates the absence of an employer contribution.
The breakdown shows both the deducted amount from your pay and the total remitted on your behalf.
Formula
What is the 2026 SSS Contribution Rate Formula?
The 2026 SSS contribution rate formula is derived from the Social Security Act of 2018 (Republic Act No. 11199). The 2026 formula calculates the monthly contribution as 15% of the member's Monthly Salary Credit (MSC). For employed members, the contribution is split between the employer (10%) and the employee (5%).
Self-employed, voluntary, Overseas Filipino Worker (OFW), and Kasambahay members pay the full 15% themselves. When a member's MSC exceeds ₱20,000, the contribution is divided into two parts: the standard 15% applies to the first ₱20,000, while a Mandatory Provident Fund (WISP) contribution applies to the excess amount up to a maximum MSC of ₱35,000. The two-part structure preserves full social protection across all salary brackets.
Splitting Employee, Employer, and WISP Portions
The SSS Contribution Calculator Philippines divides the total contribution into distinct portions for clarity. For employed members, the SSS Contribution Calculator Philippines separates the contribution into the employee's share, the employer's share, and the WISP (Workers' Investment and Savings Program) portion when applicable. Self-employed, voluntary, and OFW members see the full amount the member must pay, with any WISP-related contributions shown based on the salary bracket.
When the SSS Mandatory Provident Fund (WISP) Applies?
The SSS Mandatory Provident Fund (WISP) applies when a member's Monthly Salary Credit (MSC) exceeds ₱20,000, up to a maximum of ₱35,000. The WISP contribution is required for earnings above ₱20,000 and is credited to the member's individual account under the WISP.
The WISP serves as an expanded retirement savings mechanism that adds to the basic pension benefits covered by the standard Social Security contributions. The WISP applies to all membership categories (employees, self-employed individuals, voluntary members, and Overseas Filipino Workers) and provides a structured way to grow retirement savings beyond the standard contribution limits.
SSS Form R-3 Contribution Collection List and PRN System
The SSS Form R-3 Contribution Collection List is a mandatory document used by employers to report employees' monthly Social Security System (SSS) contributions. SSS Form R-3 details the covered employees, their Monthly Salary Credits, and the contributions due for the specified period. Employers submit SSS Form R-3 together with the total contributions, which include both employer and employee shares.
The Payment Reference Number (PRN) system complements SSS Form R-3 by generating a unique reference number for each remittance, which keeps payments tracked and credited to the correct employer account and individual employee records. The PRN system supports precise reconciliation of declared payroll data with actual payments.
Monthly Salary Credit Ranges Under the 2026 Schedule
The 2026 SSS contribution schedule organizes monthly salaries into Monthly Salary Credit (MSC) brackets. The minimum MSC is ₱5,000, and the maximum MSC reaches ₱35,000. The MSC brackets determine the contribution amount owed by both employees and employers, with the MSC serving as the standardized base for computing contributions.
Salaries below ₱5,000 are assigned the ₱5,000 MSC, and salaries at ₱35,000 or above are capped at the ₱35,000 MSC. For earnings between ₱20,000 and ₱35,000, contributions are credited to the member's MySSS Pension Booster account, which scales contributions proportionally with income up to the ceiling.
How to Compute SSS Contribution for Filipino Employees in 2026
To compute the SSS contribution for Filipino employees in 2026, follow the three steps below.
- 01
Determine Monthly Salary Credit (MSC)
Identify the MSC by finding which bracket the employee's actual monthly salary falls into. The MSC ranges from ₱5,000 to ₱35,000 under the 2026 schedule.
- 02
Apply Contribution Rate
Use the 15% total contribution rate mandated by Republic Act No. 11199. The 15% rate is divided into a 10% employer share and a 5% employee share of the MSC.
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Calculate WISP Contribution
When the MSC exceeds ₱20,000, calculate the regular SSS contribution on the first ₱20,000 at the 15% rate, then compute the WISP (Mandatory Provident Fund) contribution on the excess amount above ₱20,000 up to ₱35,000, at a 15% rate (10% employer, 5% employee).
For an employee earning ₱25,000 monthly, the MSC equals ₱25,000. The regular SSS contribution on ₱20,000 is ₱3,000 total (₱2,000 employer, ₱1,000 employee), plus WISP on the remaining ₱5,000 is ₱750 total (₱500 employer, ₱250 employee). The combined monthly contribution totals ₱3,750.
The SSS share is one of several deductions that shape final take-home pay. Anyone wanting the unified picture across SSS, PhilHealth, Pag-IBIG, and income tax should run our Tax Calculator Philippines for the full take-home calculation.
How to Compute SSS Contribution for Self-Employed and Voluntary Members
Self-employed and voluntary members calculate the SSS contribution by selecting an appropriate Monthly Salary Credit (MSC) bracket. The calculation applies the current contribution rate to the chosen MSC. The five-step guide is listed below.
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Select the Monthly Salary Credit (MSC)
Choose an MSC between ₱5,000 and ₱35,000 based on actual monthly income.
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Apply the Contribution Rate
As of 2025, apply the 15% contribution rate to the chosen MSC. The 15% rate reflects the full amount payable by the member, since there is no employer share.
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Calculate the Regular SSS Contribution
For an MSC up to ₱20,000, multiply the entire MSC by 15% to determine the regular SSS contribution.
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Determine Additional MPF Contribution
When the MSC exceeds ₱20,000, calculate the Mandatory Provident Fund (MPF) contribution. Apply the 15% rate to the first ₱20,000 for regular SSS. For the amount over ₱20,000 up to ₱35,000, compute the MPF contribution separately.
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Include Employees' Compensation (EC) Contribution if Applicable
Add any fixed EC amount when the member is covered under the Employees' Compensation Program.
Following the five steps produces an accurate total SSS contribution that preserves compliance with the Social Security Act of 2018 and SSS Circular No. 2024-006.
How to Compute SSS WISP (Mandatory Provident Fund) Contribution
Computing the SSS WISP (Mandatory Provident Fund) contribution follows three steps. The SSS WISP contribution applies to SSS members whose Monthly Salary Credit (MSC) exceeds ₱20,000, up to a maximum of ₱35,000, as outlined in Republic Act No. 11199. The three computation steps are listed below.
- 01
Identify the WISP Base
Determine the portion of the MSC that falls between ₱20,001 and ₱35,000. The portion becomes the WISP base. For an employee with an MSC of ₱30,000, the WISP base is ₱10,000 (₱30,000 minus ₱20,000).
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Apply the WISP Contribution Rate
Multiply the WISP base by the contribution rate of 15%. Using the prior example, the WISP contribution on a ₱10,000 base is ₱1,500 (15% of ₱10,000).
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Split the Contribution
Allocate the contribution between the employee and the employer. For employees with an employer, the contribution is split equally, with each party contributing 7.5%. For self-employed, voluntary, and OFW members, the full 15% is the member's responsibility.
The WISP contributions are credited to the member's individual investment account and provide supplementary retirement savings beyond the standard SSS benefits.
How SSS Contribution Affects Your Take-Home Pay in the Philippines
SSS contributions reduce gross salary directly to determine net or take-home pay. For a Monthly Salary Credit of ₱18,000, the employee share under the 5% rate equals ₱900. The ₱900 deduction reduces take-home pay from ₱18,000 to ₱17,100, before other deductions like income tax and PhilHealth are applied.
The employer covers an additional 10% (₱1,800), which does not affect the employee's salary but is remitted directly to the SSS. The SSS deduction supports budgeting and clarifies the role of the SSS in providing long-term social insurance benefits.
How Much SSS Contribution Should You Pay Per Month?
The SSS contribution you should pay per month depends on your Monthly Salary Credit (MSC) and membership type. For regular employees in 2026, the total contribution rate equals 15% of the MSC, split between employer (10%) and employee (5%). For an MSC of PHP 20,000, the total monthly contribution is PHP 3,000, with the employer paying PHP 2,000 and the employee covering PHP 1,000.
Self-employed and voluntary members pay the full 15% themselves. Contributions increase with salary up to the maximum MSC of PHP 35,000.
What Is Social Security System (SSS) Contribution?
The Social Security System (SSS) contribution is a mandatory financial obligation for employees, employers, and self-employed individuals in the Philippines. The SSS contribution funds the state-run social insurance program established under Republic Act No. 11199, the Social Security Act of 2018.
The SSS contribution rate is based on the member's Monthly Salary Credit (MSC), ranging from a minimum of ₱5,000 to a maximum of ₱35,000 as of 2025. The total contribution rate is set at 15%, with employers contributing 10% and employees contributing 5% for private sector employees.
The SSS contributions provide income protection and benefits coverage, including sickness, maternity, disability, retirement, death, funeral, and unemployment benefits.
How Social Security System (SSS) Contribution Differs From GSIS Contributions for Government Employees
SSS contributions cover private-sector employees, self-employed individuals, OFWs, household workers, and voluntary members. GSIS contributions cover government employees and public sector personnel exclusively.
The SSS operates under Republic Act 11199 (the Social Security Act of 2018), which provides a framework for private-sector social insurance. GSIS is governed by Republic Act 8291, which outlines the insurance system for government workers. Private-sector workers contribute to SSS, while government employees are covered by GSIS, which maintains a clear separation between the two systems.
How Does Social Security System (SSS) Contribution Work?
The Social Security System (SSS) contribution operates through a structured remittance process. For employed individuals, the employer deducts the employee's contribution from the salary, adds the employer's share, and remits the total to the SSS monthly. The remittance process keeps both parties meeting financial obligations to the system.
Self-employed, voluntary members, Overseas Filipino Workers (OFWs), and household workers (kasambahays) pay full contributions directly to the SSS. Payments must be made through authorized channels by the deadlines set by the SSS to maintain active membership and eligibility for benefits.
Employers also withhold income tax from the same paycheck before remitting SSS contributions. To see how withholding tax interacts with the SSS deduction sequence, run our Withholding Tax Calculator with the BIR Revised Withholding Tax Table.
What is the importance of Social Security System (SSS) Contribution?
SSS contributions provide Filipino workers and their families with financial security. SSS contributions fund benefits that protect against life risks such as sickness, maternity, disability, retirement, and death. Regular contributions give access to support such as salary loans, pension benefits, and funeral grants, which matter during emergencies and old age.
Consistent payments build benefit entitlements and preserve continuity of coverage. For society, collective contributions sustain a social safety net that reduces poverty among vulnerable populations and supports economic stability across the Philippines.
What Are the Types of Social Security System (SSS) Contribution?
The Social Security System (SSS) contributions in the Philippines are categorized based on membership type and payment responsibility. The five SSS contribution types are listed below.
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Mandatory Employee–Employer Contribution (Private Sector): A shared contribution between the employee and employer, with the employer covering a larger portion.
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Self-Employed Contribution: Self-employed individuals pay the entire contribution, calculated based on declared monthly income.
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Voluntary Contribution: Voluntary members, including non-working spouses, pay the full contribution amount themselves, which offers flexibility for those not in formal employment.
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Overseas Filipino Worker (OFW) Contribution: OFWs contribute to maintain SSS coverage while working abroad.
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Household Employer and Kasambahay Contribution: Household employers share the contribution with their domestic workers, similar to the private sector model.
Each SSS contribution type gives members the appropriate social security benefits matched to employment status.
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Mandatory Employee–Employer Contribution (Private Sector)
The mandatory employee–employer contribution in the private sector involves a shared payment responsibility between the employer and the employee. Under the 2026 structure governed by RA 11199, the total contribution rate equals 15% of the Monthly Salary Credit (MSC), with the employer contributing 10% and the employee contributing 5%. The SSS Contribution Calculator Philippines uses the salary input to determine the correct MSC bracket and splits the total contribution into the appropriate employer and employee shares.
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Self-Employed, Voluntary, OFW, and Kasambahay Contribution Schedules
Self-employed, voluntary, OFW, and kasambahay members pay the entire Social Security System (SSS) contribution. The SSS Contribution Calculator Philippines uses the member's declared Monthly Salary Credit to compute the required contribution amount and reflects the schedule applicable to each membership type. For kasambahay, the contribution is shared with the household employer according to SSS rules.
Beyond the SSS pension, retiring private-sector employees also receive a separate lump-sum payout from the employer under RA 7641. For the tax-exempt amount under NIRC §32(B)(6)(a), see our Retirement Pay Tax Calculator.
Who Pays or Needs Social Security System (SSS) Contribution?
SSS contributions are required from multiple types of workers in the Philippines. The five contributor categories are listed below.
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Private-Sector Employees: Workers such as a corporate staff member share contribution costs with the employer, who deducts and remits the appropriate amount.
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Self-Employed Individuals: Freelancers or small business owners, such as a freelance graphic designer, remit the entire contribution based on declared Monthly Salary Credit.
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Voluntary Members: Non-working spouses or separated employees who continue coverage independently and maintain eligibility for SSS benefits.
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Overseas Filipino Workers (OFWs): OFWs, whether under contract or working abroad, maintain SSS membership and contribute on a voluntary or mandatory basis depending on the employment arrangement.
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Kasambahay (Domestic Helpers): Domestic workers, such as a household helper, are registered by the employer, who shares the contribution costs.
Separated employees often continue SSS membership as voluntary members during a job transition. For computing the one-time payout under Labor Code Articles 298 and 299, use our Separation Pay Tax Calculator.
How SSS Enforces Social Security System Compliance
The Social Security System (SSS) enforces compliance through multiple mechanisms designed to confirm accurate contribution remittance and coverage. Regular audits verify employer records against payroll and employment data. Audit triggers include late payments, discrepancies between reported employee headcounts and actual contributions, and failure to register eligible employees.
Employers who do not comply face substantial penalties, including a monthly surcharge of 3% on unpaid contributions, additional fines, and the potential for criminal liability for intentional non-remittance, as stipulated under Republic Act No. 11199.
Members must provide substantiation through official receipts, Form R-3 collection lists, and PRN payment confirmations to maintain coverage and eligibility for benefits.
Employers complying with SSS contributions also file annual corporate income tax on net profits. The 20–25% CIT obligation under the CREATE Law runs through our Corporate Income Tax Calculator.
How can I calculate my SSS contribution?
To calculate your SSS contribution, first identify your Monthly Salary Credit (MSC) based on actual monthly compensation. Then apply the current 15% contribution rate, effective 2025, to the MSC. For employees in the private sector, the total contribution is split between the employer (10%) and the employee (5%).
Self-employed, voluntary members, OFWs, and kasambahay members pay the full contribution themselves. You can use the SSS Contribution Calculator Philippines by entering monthly salary and selecting membership type to instantly compute the employee share, employer share (when applicable), and any mandatory provident fund (WISP) contributions for MSC amounts exceeding ₱20,000.
How much is SSS contribution for 18,000 salary?
For an employee earning a monthly salary of ₱18,000 in 2026, the total SSS contribution equals ₱2,700. The ₱2,700 contribution is divided into a 10% employer share of ₱1,800 and a 5% employee share of ₱900.
Since the ₱18,000 salary is below the ₱20,000 threshold, no additional contribution to the mandatory provident fund (WISP) is required. The calculation follows the standard SSS contribution schedule, where the monthly salary credit aligns with the actual compensation.
How is the SSS Contribution Table Calculated for 2026?
The 2026 SSS contribution table is structured around Monthly Salary Credit (MSC) brackets, ranging from a floor of ₱5,000 to a ceiling of ₱35,000. Each bracket corresponds to an MSC amount, with a 15% total contribution rate applied.
The 15% rate is divided into a 10% employer share and a 5% employee share for employed members. The table assigns actual monthly compensation ranges to standardized MSC values, so employees within a particular range contribute based on the same credit amount. For full contribution amounts across all brackets, refer to the official SSS Contribution Schedule table published under Republic Act No. 11199 and SSS Circular No. 2024-006.
How to Calculate Monthly Contribution?
Calculating your monthly SSS contribution follows four steps aligned with the 2026 contribution framework. The four steps are listed below.
- 01
Determine Your Monthly Salary Credit (MSC)
Identify your monthly compensation and find the corresponding MSC in the SSS contribution schedule. The MSC ranges from ₱5,000 to ₱35,000.
- 02
Apply the Contribution Rate
Use the 15% total contribution rate mandated by Republic Act No. 11199. For employed members, the employer covers 10% and the employee pays 5%. Self-employed, voluntary, OFW, and kasambahay members pay the entire 15%.
- 03
Calculate the Mandatory Provident Fund (WISP) Contribution
When the MSC exceeds ₱20,000, compute the regular SSS contribution on the first ₱20,000 using the 15% rate. Then calculate the WISP contribution at 2.5% on the excess amount between ₱20,001 and ₱35,000, shared equally at 1.25% each for employer and employee.
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Sum the Contributions
Combine the regular contribution and the WISP (when applicable) to arrive at the total monthly SSS obligation.
The four-step calculation framework is legally based on RA 11199 and aligns with the phased contribution rate increases and ceiling adjustments through 2025–2026.
Social Security System (SSS) Contribution in the Broader Philippine Social-Insurance and Contributory-Benefits System
The Social Security System (SSS) contribution is a key component of the Philippines' social-insurance framework, designed to provide financial security for private-sector employees. The SSS operates alongside PhilHealth, which offers healthcare coverage, and the Home Development Mutual Fund (Pag-IBIG), which supports housing and loan benefits.
The three systems together form a full safety net that addresses risks such as sickness, disability, and retirement. Governed by Republic Act No. 11199, the SSS contribution gives employees long-term benefits such as retirement income, disability support, and death benefits.
Employers and employees jointly fund SSS contributions through mandatory payroll deductions, which support both workforce stability and welfare.