Table of Contents
• 2026 SSS contribution rate: 15% of Monthly Salary Credit (MSC)
• Employee share: 5% | Employer share: 10%
• Min MSC: ₱5,000 (regular) | ₱8,000 (OFW)
• Max MSC: ₱35,000 (all member types)
• OFW minimum contribution: ₱1,200/month | Maximum: ₱5,250/month• Pay via SSS website, GCash, Maya, or online banking from abroad
Every OFW knows the feeling: you are earning in dollars, riyals, or euros, but back home, your SSS contributions still need to be paid in pesos — on time, every month. Missing contributions means losing access to retirement pension, sickness benefits, maternity pay, and emergency loans when your family needs them most.
The SSS contribution table for 2026 brings important changes: the rate has increased to 15% (up from 14%), the minimum MSC is now ₱5,000, and the maximum MSC has risen to ₱35,000. For OFWs, the minimum MSC is ₱8,000. Whether you are a first-time OFW or have been contributing for years, this complete guide shows you exactly how much to pay, how to compute your contribution, and how to remit from anywhere in the world.
What Changed in the 2026 SSS Contribution Table
The Social Security System updates its contribution schedule annually under the Social Security Act of 2018 (Republic Act No. 11199). The 2026 changes represent the final scheduled increase under this law:
| Parameter | 2025 | 2026 | Change |
|---|---|---|---|
| Total Contribution Rate | 14% | 15% | +1% |
| Employee Share | 4.5% | 5% | +0.5% |
| Employer Share | 9.5% | 10% | +0.5% |
| Minimum MSC (Regular) | ₱4,000 | ₱5,000 | +₱1,000 |
| Minimum MSC (OFW) | ₱8,000 | ₱8,000 | No change |
| Maximum MSC | ₱30,000 | ₱35,000 | +₱5,000 |
| EC Fee (MSC ≥ ₱15,000) | ₱30 | ₱30 | No change |
According to the SSS, these adjustments strengthen the fund’s sustainability, now projected to last until 2053. For members, it means higher future benefits — retirement pensions, sickness allowances, and loan amounts all increase as your contributions grow.
SSS Contribution Table 2026 — Employer and Employee
For employed members, the 15% contribution is split: 5% deducted from your salary and 10% paid by your employer. The employer also pays the Employees’ Compensation (EC) fee: ₱10 for MSC below ₱15,000, or ₱30 for MSC of ₱15,000 and above.
| Range of Compensation | MSC | Employee (5%) | Employer (10%) | EC | Total |
|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱250 | ₱500 | ₱10 | ₱760 |
| ₱5,250 – ₱5,749.99 | ₱5,500 | ₱275 | ₱550 | ₱10 | ₱835 |
| ₱5,750 – ₱6,249.99 | ₱6,000 | ₱300 | ₱600 | ₱10 | ₱910 |
| ₱6,250 – ₱6,749.99 | ₱6,500 | ₱325 | ₱650 | ₱10 | ₱985 |
| ₱6,750 – ₱7,249.99 | ₱7,000 | ₱350 | ₱700 | ₱10 | ₱1,060 |
| ₱7,250 – ₱7,749.99 | ₱7,500 | ₱375 | ₱750 | ₱10 | ₱1,135 |
| ₱7,750 – ₱8,249.99 | ₱8,000 | ₱400 | ₱800 | ₱10 | ₱1,210 |
| ₱8,250 – ₱8,749.99 | ₱8,500 | ₱425 | ₱850 | ₱10 | ₱1,285 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | ₱450 | ₱900 | ₱10 | ₱1,360 |
| ₱9,250 – ₱9,749.99 | ₱9,500 | ₱475 | ₱950 | ₱10 | ₱1,435 |
| ₱9,750 – ₱10,249.99 | ₱10,000 | ₱500 | ₱1,000 | ₱10 | ₱1,510 |
| ₱10,250 – ₱10,749.99 | ₱10,500 | ₱525 | ₱1,050 | ₱10 | ₱1,585 |
| ₱10,750 – ₱11,249.99 | ₱11,000 | ₱550 | ₱1,100 | ₱10 | ₱1,660 |
| ₱11,250 – ₱11,749.99 | ₱11,500 | ₱575 | ₱1,150 | ₱10 | ₱1,735 |
| ₱11,750 – ₱12,249.99 | ₱12,000 | ₱600 | ₱1,200 | ₱10 | ₱1,810 |
| ₱12,250 – ₱12,749.99 | ₱12,500 | ₱625 | ₱1,250 | ₱10 | ₱1,885 |
| ₱12,750 – ₱13,249.99 | ₱13,000 | ₱650 | ₱1,300 | ₱10 | ₱1,960 |
| ₱13,250 – ₱13,749.99 | ₱13,500 | ₱675 | ₱1,350 | ₱10 | ₱2,035 |
| ₱13,750 – ₱14,249.99 | ₱14,000 | ₱700 | ₱1,400 | ₱10 | ₱2,110 |
| ₱14,250 – ₱14,749.99 | ₱14,500 | ₱725 | ₱1,450 | ₱10 | ₱2,185 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱750 | ₱1,500 | ₱30 | ₱2,280 |
| ₱15,250 – ₱15,749.99 | ₱15,500 | ₱775 | ₱1,550 | ₱30 | ₱2,355 |
| ₱15,750 – ₱16,249.99 | ₱16,000 | ₱800 | ₱1,600 | ₱30 | ₱2,430 |
| ₱16,250 – ₱16,749.99 | ₱16,500 | ₱825 | ₱1,650 | ₱30 | ₱2,505 |
| ₱16,750 – ₱17,249.99 | ₱17,000 | ₱850 | ₱1,700 | ₱30 | ₱2,580 |
| ₱17,250 – ₱17,749.99 | ₱17,500 | ₱875 | ₱1,750 | ₱30 | ₱2,655 |
| ₱17,750 – ₱18,249.99 | ₱18,000 | ₱900 | ₱1,800 | ₱30 | ₱2,730 |
| ₱18,250 – ₱18,749.99 | ₱18,500 | ₱925 | ₱1,850 | ₱30 | ₱2,805 |
| ₱18,750 – ₱19,249.99 | ₱19,000 | ₱950 | ₱1,900 | ₱30 | ₱2,880 |
| ₱19,250 – ₱19,749.99 | ₱19,500 | ₱975 | ₱1,950 | ₱30 | ₱2,955 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱1,000 | ₱2,000 | ₱30 | ₱3,030 |
| ₱20,250 – ₱20,749.99 | ₱20,500 | ₱1,025 | ₱2,050 | ₱30 | ₱3,105 |
| ₱20,750 – ₱21,249.99 | ₱21,000 | ₱1,050 | ₱2,100 | ₱30 | ₱3,180 |
| ₱21,250 – ₱21,749.99 | ₱21,500 | ₱1,075 | ₱2,150 | ₱30 | ₱3,255 |
| ₱21,750 – ₱22,249.99 | ₱22,000 | ₱1,100 | ₱2,200 | ₱30 | ₱3,330 |
| ₱22,250 – ₱22,749.99 | ₱22,500 | ₱1,125 | ₱2,250 | ₱30 | ₱3,405 |
| ₱22,750 – ₱23,249.99 | ₱23,000 | ₱1,150 | ₱2,300 | ₱30 | ₱3,480 |
| ₱23,250 – ₱23,749.99 | ₱23,500 | ₱1,175 | ₱2,350 | ₱30 | ₱3,555 |
| ₱23,750 – ₱24,249.99 | ₱24,000 | ₱1,200 | ₱2,400 | ₱30 | ₱3,630 |
| ₱24,250 – ₱24,749.99 | ₱24,500 | ₱1,225 | ₱2,450 | ₱30 | ₱3,705 |
| ₱24,750 – ₱25,249.99 | ₱25,000 | ₱1,250 | ₱2,500 | ₱30 | ₱3,780 |
| ₱25,250 – ₱25,749.99 | ₱25,500 | ₱1,275 | ₱2,550 | ₱30 | ₱3,855 |
| ₱25,750 – ₱26,249.99 | ₱26,000 | ₱1,300 | ₱2,600 | ₱30 | ₱3,930 |
| ₱26,250 – ₱26,749.99 | ₱26,500 | ₱1,325 | ₱2,650 | ₱30 | ₱4,005 |
| ₱26,750 – ₱27,249.99 | ₱27,000 | ₱1,350 | ₱2,700 | ₱30 | ₱4,080 |
| ₱27,250 – ₱27,749.99 | ₱27,500 | ₱1,375 | ₱2,750 | ₱30 | ₱4,155 |
| ₱27,750 – ₱28,249.99 | ₱28,000 | ₱1,400 | ₱2,800 | ₱30 | ₱4,230 |
| ₱28,250 – ₱28,749.99 | ₱28,500 | ₱1,425 | ₱2,850 | ₱30 | ₱4,305 |
| ₱28,750 – ₱29,249.99 | ₱29,000 | ₱1,450 | ₱2,900 | ₱30 | ₱4,380 |
| ₱29,250 – ₱29,749.99 | ₱29,500 | ₱1,475 | ₱2,950 | ₱30 | ₱4,455 |
| ₱29,750 – ₱30,249.99 | ₱30,000 | ₱1,500 | ₱3,000 | ₱30 | ₱4,530 |
| ₱30,250 – ₱30,749.99 | ₱30,500 | ₱1,525 | ₱3,050 | ₱30 | ₱4,605 |
| ₱30,750 – ₱31,249.99 | ₱31,000 | ₱1,550 | ₱3,100 | ₱30 | ₱4,680 |
| ₱31,250 – ₱31,749.99 | ₱31,500 | ₱1,575 | ₱3,150 | ₱30 | ₱4,755 |
| ₱31,750 – ₱32,249.99 | ₱32,000 | ₱1,600 | ₱3,200 | ₱30 | ₱4,830 |
| ₱32,250 – ₱32,749.99 | ₱32,500 | ₱1,625 | ₱3,250 | ₱30 | ₱4,905 |
| ₱32,750 – ₱33,249.99 | ₱33,000 | ₱1,650 | ₱3,300 | ₱30 | ₱4,980 |
| ₱33,250 – ₱33,749.99 | ₱33,500 | ₱1,675 | ₱3,350 | ₱30 | ₱5,055 |
| ₱33,750 – ₱34,249.99 | ₱34,000 | ₱1,700 | ₱3,400 | ₱30 | ₱5,130 |
| ₱34,250 – ₱34,749.99 | ₱34,500 | ₱1,725 | ₱3,450 | ₱30 | ₱5,205 |
| ₱34,750 and above | ₱35,000 | ₱1,750 | ₱3,500 | ₱30 | ₱5,280 |
Source: SSS Contribution Table effective January 2026, based on Social Security Act of 2018 (RA 11199). EC = Employees’ Compensation, paid by employer only.
SSS Contribution Table 2026 — OFW Members
Land-based OFWs are treated as self-employed members under SSS rules. This means you pay the full 15% yourself — there is no employer to share the cost. The minimum MSC for OFWs is ₱8,000 (higher than the ₱5,000 minimum for regular members), and the maximum is ₱35,000.
| Monthly Salary Credit (MSC) | Monthly Contribution (15%) | Annual Contribution |
|---|---|---|
| ₱8,000 (minimum) | ₱1,200 | ₱14,400 |
| ₱10,000 | ₱1,500 | ₱18,000 |
| ₱15,000 | ₱2,250 | ₱27,000 |
| ₱20,000 | ₱3,000 | ₱36,000 |
| ₱25,000 | ₱3,750 | ₱45,000 |
| ₱30,000 | ₱4,500 | ₱54,000 |
| ₱35,000 (maximum) | ₱5,250 | ₱63,000 |
Key point for OFWs: You can choose any MSC between ₱8,000 and ₱35,000 regardless of your actual salary. Many OFWs choose a higher MSC to maximize future pension benefits. Your contribution is simply: MSC × 15% = monthly contribution.
SSS Contribution Table 2026 — Self-Employed Members
Self-employed members — freelancers, entrepreneurs, professionals — also pay the full 15%. The minimum MSC is ₱5,000 and the maximum is ₱35,000. You can declare any MSC within this range without needing to prove your actual income.
| Declared MSC | Monthly Contribution (15%) |
|---|---|
| ₱5,000 (minimum) | ₱750 |
| ₱8,000 | ₱1,200 |
| ₱10,000 | ₱1,500 |
| ₱15,000 | ₱2,250 |
| ₱20,000 | ₱3,000 |
| ₱25,000 | ₱3,750 |
| ₱30,000 | ₱4,500 |
| ₱35,000 (maximum) | ₱5,250 |
SSS Contribution Table 2026 — Voluntary Members and Non-Working Spouse
Voluntary members (including returning OFWs who want to continue contributing) pay the full 15% on their chosen MSC. The minimum is ₱5,000. For non-working spouses, the MSC is based on 50% of the working spouse’s declared MSC, with a minimum of ₱8,000.
| MSC | Monthly Contribution (15%) | Non-Working Spouse Scenario |
|---|---|---|
| ₱5,000 | ₱750 | Voluntary minimum |
| ₱8,000 | ₱1,200 | NWS minimum (spouse MSC ~₱16,000) |
| ₱10,000 | ₱1,500 | NWS if spouse MSC ~₱20,000 |
| ₱15,000 | ₱2,250 | NWS if spouse MSC ~₱30,000 |
| ₱17,500 | ₱2,625 | NWS if spouse MSC ~₱35,000 |
| ₱35,000 (maximum) | ₱5,250 | Voluntary maximum |
How to Compute Your SSS Contribution: Step-by-Step
For Employed Members
- Find your MSC: Look up your monthly salary in the Range of Compensation column of the SSS contribution table above. The corresponding MSC is in the “MSC” column.
- Calculate employee share: MSC × 5% = your monthly deduction.
- Calculate employer share: MSC × 10% = employer’s contribution.
- Add EC fee: ₱10 (if MSC < ₱15,000) or ₱30 (if MSC ≥ ₱15,000) — paid by employer only.
- Total contribution: Employee share + Employer share + EC fee.
Example: You earn ₱25,000/month. Your MSC is ₱25,000. Employee share: ₱1,250. Employer share: ₱2,500. EC: ₱30. Total: ₱3,780/month.
For OFWs and Self-Employed
- Choose your MSC: Any amount from ₱8,000 (OFW minimum) or ₱5,000 (self-employed minimum) up to ₱35,000.
- Multiply by 15%: MSC × 0.15 = your total monthly contribution.
Example: You are an OFW in Saudi Arabia earning SAR 5,000/month. You choose MSC of ₱20,000. Your contribution: ₱20,000 × 15% = ₱3,000/month.
How to Pay SSS Contributions from Abroad
As an OFW, you have several convenient options to pay your SSS contributions from anywhere in the world:
Online Payment Methods
- SSS Website (My.SSS): Log in to member.sss.gov.ph, generate a Payment Reference Number (PRN), and pay online using a credit/debit card or online banking.
- SSS Mobile App: Download the SSS app, generate your PRN, and pay directly from your phone.
- GCash: Go to Bills Payment → Government → SSS → enter your SSS number and amount.
- Maya: Navigate to Pay Bills → Government → SSS → enter your details and pay.
- Online Banking (BDO, BPI, UnionBank, etc.): Transfer to SSS through your bank’s bills payment facility.
Remittance and Over-the-Counter
- Bayad Center / Cebuana Lhuillier / M Lhuillier: Available in many countries with large OFW populations. Present your SSS number and pay the exact amount.
- Remittance centers: Many remittance partners abroad accept SSS payments.
Send Money Home at the Mid-Market Rate
When converting your salary from riyals, dollars, or euros to pesos for SSS payments, every centavo matters. Using a service with the real mid-market exchange rate means more pesos reach your SSS account — and more contributions count toward your future pension. Check your rate on Wise
Affiliate disclosure: WorldNgayon may earn a small commission when you use our link, at no extra cost to you.
When to Pay Your SSS Contributions
Deadlines depend on your membership type:
| Member Type | Payment Deadline |
|---|---|
| Employer (for employees) | Last day of the following month |
| Self-Employed / Voluntary | Last day of the following month or quarter |
| OFW (Land-Based) | Anytime during the applicable year (advance payment allowed) |
| OFW – Jan to Sep contributions | December 31 of the same year |
| OFW – Oct to Dec contributions | January 31 of the following year |
Pro tip for OFWs: Pay your entire year’s contributions in January. This ensures you never miss a deadline, and you can focus on your work abroad without worrying about monthly due dates.
What Happens If You Miss SSS Contributions?
Missing contributions has real consequences:
- Loss of benefits: You cannot claim sickness, maternity, or unemployment benefits if you have unpaid contributions.
- Reduced pension: Your retirement pension is calculated based on your total contributions. Fewer contributions = lower monthly pension.
- Loan ineligibility: SSS salary loans require at least 36 posted contributions (including 6 in the last 12 months).
- No retroactive payment for some benefits: Certain benefits cannot be claimed retroactively for periods with missed contributions.
MySSS Pension Booster: Extra Retirement Savings
For members with MSC above ₱20,000, contributions on the excess amount go into the MySSS Pension Booster — a mandatory provident fund that builds separate retirement savings on top of your regular SSS pension.
- Applies to MSC from ₱20,001 to ₱35,000
- For employed members: shared between employee and employer
- For self-employed, voluntary, OFW: member pays the full amount
- Builds retirement savings in addition to your regular SSS pension
- Can be withdrawn upon retirement or permanent disability
Real OFW Scenario: Computing Your SSS Contribution
Ahmed is an OFW construction worker in Dubai earning AED 6,000/month (approximately ₱90,000 at current rates). He wants to maximize his SSS benefits, so he chooses the maximum MSC of ₱35,000.
- Monthly contribution: ₱35,000 × 15% = ₱5,250/month
- Annual contribution: ₱5,250 × 12 = ₱63,000/year
- Pension Booster: Contributions on ₱15,000 (the amount above ₱20,000) go to the Pension Booster fund
- Payment method: Ahmed converts AED to PHP through a service with the mid-market rate and pays via GCash or the SSS mobile app
After 20 years of consistent contributions at this level, Ahmed will qualify for a substantial monthly SSS pension — providing financial security when he returns to the Philippines for good.
7 Tips to Maximize Your SSS Benefits as an OFW
- Pay consistently every month. SSS pension is based on your total contribution history. Every month counts.
- Choose the highest MSC you can afford. Higher contributions = higher pension. Even increasing your MSC by ₱5,000 makes a significant difference over 20+ years.
- Pay in advance at the start of the year. OFWs can pay the full year in January. This eliminates the risk of missed deadlines.
- Keep your contact details updated. Ensure your mobile number, email, and mailing address in My.SSS are current so you receive important announcements.
- Monitor your contributions online. Log in to My.SSS regularly to verify that all your payments are posted correctly.
- Combine SSS with other investments. SSS provides a solid foundation, but it may not be enough for a comfortable retirement. Consider Pag-IBIG MP2, PSE stocks, or PERA accounts to supplement.
- Do not withdraw early unless absolutely necessary. Your SSS contributions are designed for long-term benefits. Early withdrawal means losing future pension credits.
Frequently Asked Questions: SSS Contribution Table 2026
What is the SSS contribution rate for 2026?
The 2026 SSS contribution rate is 15% of the Monthly Salary Credit (MSC). For employed members, this is split 5% (employee) and 10% (employer). For self-employed, OFW, and voluntary members, you pay the full 15% yourself.
What is the minimum SSS contribution for OFWs in 2026?
The minimum MSC for land-based OFWs is ₱8,000, which means the minimum monthly contribution is ₱1,200 (₱8,000 × 15%).
What is the maximum SSS contribution in 2026?
The maximum MSC is ₱35,000 for all member types. At this level, the maximum monthly contribution is ₱5,250 (₱35,000 × 15%).
Can OFWs choose their own MSC?
Yes. OFWs can choose any MSC between ₱8,000 and ₱35,000. Your actual salary does not need to match your declared MSC. Many OFWs choose a higher MSC to maximize future pension benefits.
How do I pay SSS from Saudi Arabia / UAE / Qatar?
You can pay through the SSS website (My.SSS), the SSS mobile app, GCash, Maya, or online banking. Generate a Payment Reference Number (PRN) from the SSS portal and pay using any of these channels. You can also pay at remittance centers that accept SSS payments.
Is the SSS contribution rate going to increase again after 2026?
The 15% rate is the final scheduled increase under the Social Security Act of 2018. No further rate increases are currently mandated. However, the MSC brackets may be adjusted periodically by the SSS Commission.
How many SSS contributions do I need to qualify for a pension?
You need at least 120 monthly contributions (equivalent to 10 years) to qualify for a monthly pension. If you have fewer than 120 contributions, you receive a one-time lump sum instead.
Can I pay missed SSS contributions from previous years?
Yes, you can pay missed contributions retroactively. However, you will not be able to claim benefits for the period covered by the missed payments until they are fully paid.
What is the difference between SSS and Pag-IBIG MP2?
SSS is a mandatory social insurance program providing retirement, sickness, maternity, disability, and death benefits. Pag-IBIG MP2 is a voluntary savings program offering tax-free dividends. Many OFWs contribute to both: SSS for social protection and MP2 for additional savings. They complement each other.
This article is for informational purposes only and does not constitute financial advice. All figures have been sourced from the official SSS website (sss.gov.ph) and the Social Security Act of 2018 (Republic Act No. 11199). Contribution rates and MSC brackets are subject to change. Always verify current rates at sss.gov.ph or call SSS hotline 1455.
Editorial Note: This article was researched and drafted with AI assistance, then reviewed, verified, and approved by Edmon Agron. All financial figures have been cross-checked against official SSS sources.
