A Guide to Calculating SSS Contributions
As an employer you are responsible for computing and remitting your employees' SSS contributions correctly and on time. The rate and salary brackets are set by SSS circular and have changed in recent years, so this reflects the schedule in force for 2026.
The current rate
Under the schedule that took full effect in January 2025 and continues into 2026, the total SSS contribution is 15% of the Monthly Salary Credit (MSC), split as 5% employee and 10% employer. The MSC ranges from a floor of ₱5,000 to a ceiling of ₱35,000. Self-employed, voluntary, and OFW members shoulder the full 15% themselves.
How to compute it, step by step
- Determine the employee's monthly compensation and find the matching MSC bracket in the official SSS table.
- Employee share: 5% of the MSC. At an MSC of ₱20,000 that is ₱1,000.
- Employer share: 10% of the MSC. At an MSC of ₱20,000 that is ₱2,000.
- Employees' Compensation (EC): an employer-only add-on, ₱10 for lower MSC brackets and ₱30 once the MSC reaches ₱15,000 and above.
- WISP (the mandatory provident fund): for an MSC above ₱20,000, the portion of the contribution on the excess funds the Workers' Investment and Savings Program automatically.
- Remit monthly to SSS, online or at a branch, and keep the receipts as proof of remittance.
Keep in mind
- The exact peso amounts follow the official SSS contribution table for the applicable year; always compute from the current circular.
- Late or short remittance carries penalties and interest for the employer, not the employee.
- Members earning above ₱20,000 MSC are automatically enrolled in WISP as an added retirement savings layer.
Zalamea's payroll service computes SSS, PhilHealth, Pag-IBIG, and withholding tax automatically and handles remittance and reporting. See our payroll and HR solutions.
Frequently asked questions
What is the SSS contribution rate for 2026?
The total contribution is 15% of the Monthly Salary Credit, split 5% employee and 10% employer. This rate took full effect in January 2025 and continues in 2026. Self-employed, voluntary, and OFW members pay the full 15%.
What is the minimum and maximum SSS Monthly Salary Credit?
For 2026 the MSC ranges from a floor of P5,000 to a ceiling of P35,000. Contributions are computed on the MSC, not directly on gross salary.
How is the employee share of SSS computed?
Multiply the Monthly Salary Credit by 5%. For an MSC of P20,000 the employee share is P1,000. The employer adds 10% plus the Employees' Compensation contribution.
What is WISP in SSS contributions?
WISP, the Workers' Investment and Savings Program, is a mandatory provident fund. For members whose MSC exceeds P20,000, the contribution on the excess automatically funds their WISP account as additional retirement savings.
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