The SSS contribution rate increased to 15% in January 2025 and stays there in 2026. This is the final scheduled increase under Republic Act 11199 – no further increases are coming after this.
What you actually pay each month depends on your membership type and which salary bracket you fall under.
How much you pay depends on whether you have an employer.
If you are employed, the 15% is split – you pay 5% and your employer pays 10%. On a P20,000 monthly salary, your share is P1,000 and your employer contributes P2,000, for a total of P3,000 remitted to SSS each month. Your employer also pays a small Employment Compensation (EC) fund – P10 if your MSC is below P15,000, or P30 if it is P15,000 and above.
If you are self-employed, freelancing, or a voluntary member, you shoulder the full 15% yourself. On the same P20,000 declared income, that is P3,000 a month out of pocket.
If you are an OFW, land-based OFWs are treated like voluntary members and pay the full 15% themselves, with a minimum MSC of P8,000. Sea-based OFWs are treated like employed members – the manning agency acts as the employer and covers the 10% share.
The salary floor and ceiling for 2025 and 2026:
- Minimum MSC: P5,000
- Maximum MSC: P35,000
For quick math: find your salary bracket in the SSS contribution table, note the corresponding MSC, and multiply by 0.15. That is the total contribution. Your employee share is 5% of MSC. Your employer covers the remaining 10%.
There is also a Mandatory Provident Fund (MPF) component for members earning above P20,000. It is factored into the total remittance, so if you are using the official SSS table, it is already included in the numbers.
A few things worth keeping track of: salary changes affect your MSC bracket, so if you get a raise that crosses into a higher bracket, your employer should update your SSS record. Late remittance from employers carries a 2% monthly penalty. And it is worth logging in to member.sss.gov.ph every quarter to confirm your contributions are actually posting – discrepancies happen and are easier to fix early.
The official SSS contribution table is available at sss.gov.ph. That is the most reliable source for verifying your exact bracket and deductions.
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