SSS Contribution Calculator 2026 Philippines
Use this calculator to find out exactly how much you and your employer contribute to the Social Security System (SSS) every month. Just enter your monthly salary and the calculator will look up your Monthly Salary Credit (MSC) and compute the exact breakdown — including employee share, employer share, EC, and WISP (if your salary is above ₱20,000).
How to Use This Calculator
- Select your member type — "Employed" if you have an employer who deducts SSS from your paycheck. "Self-Employed / Voluntary / OFW" if you pay contributions yourself.
- Enter your monthly salary — use your gross basic salary or compensation, before any deductions. The calculator will automatically show your MSC bracket as you type.
- Add your SSS loan (optional) — if you have an active SSS salary loan, enter the monthly amortization amount to see your total net deduction from salary.
- Click Calculate — view your full contribution breakdown, including employee share, employer share, WISP (if applicable), and EC.
2026 SSS Contribution Rates
- Total Contribution Rate: 15% of MSC
- Employee Share: 5% of MSC
- Employer Share: 10% of MSC (+ EC)
- Self-Employed / Voluntary / OFW: 15% of chosen MSC (full rate, no employer)
- Minimum MSC: ₱5,000
- Maximum MSC: ₱35,000
What Is the Monthly Salary Credit (MSC)?
Your MSC is not exactly your salary — it's the nearest ₱500 bracket that your salary falls into, based on the official SSS table. For example, a ₱25,000 salary maps to an MSC of ₱25,000, while ₱25,200 maps to ₱25,000 (since 200 < 250), and ₱25,300 maps to ₱25,500 (since 300 ≥ 250). Your MSC determines your exact contribution amounts.
Employer Share = 10% × MSC + EC (₱10 or ₱30)
Self-Employed Total = 15% × MSC
Key Definitions
- Monthly Salary Credit (MSC)
- The standardized salary bracket used to compute your contribution. It is determined by your actual monthly salary and rounded to the nearest ₱500 per the SSS table, subject to a minimum of ₱5,000 and maximum of ₱35,000.
- SS Contribution
- The regular Social Security contribution that goes into your individual SS account. It funds your retirement pension, sickness, maternity, disability, and death benefits.
- WISP (Workers' Investment and Savings Program)
- A mandatory provident fund on top of your regular SS contribution. Applies when your MSC exceeds ₱20,000. Contributions earn investment returns and are paid out as a lump sum upon retirement, permanent disability, or death.
- EC (Employees' Compensation)
- Paid entirely by the employer. Funds benefits for work-related injuries, sickness, disability, and death under the State Insurance Fund. Amount is ₱10/month (MSC ≤ ₱14,750) or ₱30/month (MSC > ₱14,750).
What Is WISP?
WISP (Workers' Investment and Savings Program) is a mandatory savings component that applies when your MSC exceeds ₱20,000. It's part of the same 15% total rate — the contribution on the amount above ₱20,000 goes into your WISP account instead of the regular SS fund. WISP grows with investment returns and is paid out as a lump sum when you retire or upon other qualifying events.
What Is the EC Contribution?
The Employees' Compensation (EC) fund covers work-related injuries and sickness. It is paid entirely by the employer — your take-home pay is not affected. The EC amount is ₱10/month if your MSC is ₱14,750 or below, and ₱30/month for MSC above ₱14,750.
Frequently Asked Questions
Magkano ang SSS contribution ko sa 2026?
For employed members, your monthly deduction is 5% of your Monthly Salary Credit. For example, a ₱20,000 MSC means ₱1,000 is deducted from your salary. Your employer separately pays ₱2,000 (10%) plus EC. Use the calculator above for your exact amount.
Ano ang maximum SSS contribution sa 2026?
The maximum MSC is ₱35,000. At this bracket, the employee pays ₱1,750/month (₱1,000 Regular SS + ₱750 WISP), and the employer pays ₱3,530/month (₱2,000 Regular SS + ₱1,500 WISP + ₱30 EC).
Self-employed ako — magkano ang babayaran ko?
Self-employed, voluntary, and OFW members pay the full 15% themselves since there is no employer to share the cost. You choose your own MSC between ₱5,000 and ₱35,000, and your monthly contribution is 15% of that amount (minimum ₱750/month).
What happens if my employer does not pay SSS?
Under RA 11199 (Social Security Act of 2018), SSS registration and contribution is mandatory for all employers. If your employer fails to remit, they are liable for penalties and can face criminal charges. You can file a complaint directly with SSS, and your benefits will still be protected based on contributions on record.
What is WISP in SSS and will I get it back?
Yes — your WISP contributions are returned to you with earnings when you reach the age of 60, become permanently disabled, or in case of death (paid to your beneficiaries). It functions like a provident fund within SSS, separate from your regular SS pension.
Kasama na ba ang SSS sa sweldo ko or additional pa ito?
Your SSS contribution is deducted from your gross salary — it is not an additional cost to you. Only the employer share (10% + EC) is an additional cost on top of your salary that the employer pays. Your take-home pay reflects your salary minus SSS, PhilHealth, Pag-IBIG, and withholding tax.
Effective kailan ang 15% SSS contribution rate?
The 15% total contribution rate has been in effect since January 2023 under the SSS contribution schedule roadmap. It remains the applicable rate for 2025 under SSS Circular 2024-009. The next scheduled increase to 15% was the final step in the roadmap — the rate is expected to remain at 15% for the foreseeable future.