There is no new SSS contribution table for 2026. On the checked date, SSS had issued no schedule after the ones in force since January 2025, so those 2025 tables are the ones you pay in 2026. The rate is 15% of your monthly salary credit (MSC) for both groups:
- Land-based OFW, MSC PHP 8,000 to 35,000
- PHP 1,200 to 5,250
- Voluntary member, MSC PHP 5,000 to 35,000
- PHP 750 to 5,250
These amounts are a month, in Philippine pesos. This page changes when SSS publishes a new schedule.
Table for land-based OFWs
From SSS Circular 2024-010, in force from January 2025. “Salary range” is the monthly earnings you declare. The regular SS part is on salary credit up to PHP 20,000; the MPF part is on the salary credit above it. All amounts in PHP a month.
| Salary range | MSC | Regular SS | MPF | Total |
|---|---|---|---|---|
| Below 8,250 | 8,000 | 1,200.00 | 0.00 | 1,200.00 |
| 8,250 to 8,749.99 | 8,500 | 1,275.00 | 0.00 | 1,275.00 |
| 8,750 to 9,249.99 | 9,000 | 1,350.00 | 0.00 | 1,350.00 |
| 9,250 to 9,749.99 | 9,500 | 1,425.00 | 0.00 | 1,425.00 |
| 9,750 to 10,249.99 | 10,000 | 1,500.00 | 0.00 | 1,500.00 |
| 10,250 to 10,749.99 | 10,500 | 1,575.00 | 0.00 | 1,575.00 |
| 10,750 to 11,249.99 | 11,000 | 1,650.00 | 0.00 | 1,650.00 |
| 11,250 to 11,749.99 | 11,500 | 1,725.00 | 0.00 | 1,725.00 |
| 11,750 to 12,249.99 | 12,000 | 1,800.00 | 0.00 | 1,800.00 |
| 12,250 to 12,749.99 | 12,500 | 1,875.00 | 0.00 | 1,875.00 |
| 12,750 to 13,249.99 | 13,000 | 1,950.00 | 0.00 | 1,950.00 |
| 13,250 to 13,749.99 | 13,500 | 2,025.00 | 0.00 | 2,025.00 |
| 13,750 to 14,249.99 | 14,000 | 2,100.00 | 0.00 | 2,100.00 |
| 14,250 to 14,749.99 | 14,500 | 2,175.00 | 0.00 | 2,175.00 |
| 14,750 to 15,249.99 | 15,000 | 2,250.00 | 0.00 | 2,250.00 |
| 15,250 to 15,749.99 | 15,500 | 2,325.00 | 0.00 | 2,325.00 |
| 15,750 to 16,249.99 | 16,000 | 2,400.00 | 0.00 | 2,400.00 |
| 16,250 to 16,749.99 | 16,500 | 2,475.00 | 0.00 | 2,475.00 |
| 16,750 to 17,249.99 | 17,000 | 2,550.00 | 0.00 | 2,550.00 |
| 17,250 to 17,749.99 | 17,500 | 2,625.00 | 0.00 | 2,625.00 |
| 17,750 to 18,249.99 | 18,000 | 2,700.00 | 0.00 | 2,700.00 |
| 18,250 to 18,749.99 | 18,500 | 2,775.00 | 0.00 | 2,775.00 |
| 18,750 to 19,249.99 | 19,000 | 2,850.00 | 0.00 | 2,850.00 |
| 19,250 to 19,749.99 | 19,500 | 2,925.00 | 0.00 | 2,925.00 |
| 19,750 to 20,249.99 | 20,000 | 3,000.00 | 0.00 | 3,000.00 |
| 20,250 to 20,749.99 | 20,500 | 3,000.00 | 75.00 | 3,075.00 |
| 20,750 to 21,249.99 | 21,000 | 3,000.00 | 150.00 | 3,150.00 |
| 21,250 to 21,749.99 | 21,500 | 3,000.00 | 225.00 | 3,225.00 |
| 21,750 to 22,249.99 | 22,000 | 3,000.00 | 300.00 | 3,300.00 |
| 22,250 to 22,749.99 | 22,500 | 3,000.00 | 375.00 | 3,375.00 |
| 22,750 to 23,249.99 | 23,000 | 3,000.00 | 450.00 | 3,450.00 |
| 23,250 to 23,749.99 | 23,500 | 3,000.00 | 525.00 | 3,525.00 |
| 23,750 to 24,249.99 | 24,000 | 3,000.00 | 600.00 | 3,600.00 |
| 24,250 to 24,749.99 | 24,500 | 3,000.00 | 675.00 | 3,675.00 |
| 24,750 to 25,249.99 | 25,000 | 3,000.00 | 750.00 | 3,750.00 |
| 25,250 to 25,749.99 | 25,500 | 3,000.00 | 825.00 | 3,825.00 |
| 25,750 to 26,249.99 | 26,000 | 3,000.00 | 900.00 | 3,900.00 |
| 26,250 to 26,749.99 | 26,500 | 3,000.00 | 975.00 | 3,975.00 |
| 26,750 to 27,249.99 | 27,000 | 3,000.00 | 1,050.00 | 4,050.00 |
| 27,250 to 27,749.99 | 27,500 | 3,000.00 | 1,125.00 | 4,125.00 |
| 27,750 to 28,249.99 | 28,000 | 3,000.00 | 1,200.00 | 4,200.00 |
| 28,250 to 28,749.99 | 28,500 | 3,000.00 | 1,275.00 | 4,275.00 |
| 28,750 to 29,249.99 | 29,000 | 3,000.00 | 1,350.00 | 4,350.00 |
| 29,250 to 29,749.99 | 29,500 | 3,000.00 | 1,425.00 | 4,425.00 |
| 29,750 to 30,249.99 | 30,000 | 3,000.00 | 1,500.00 | 4,500.00 |
| 30,250 to 30,749.99 | 30,500 | 3,000.00 | 1,575.00 | 4,575.00 |
| 30,750 to 31,249.99 | 31,000 | 3,000.00 | 1,650.00 | 4,650.00 |
| 31,250 to 31,749.99 | 31,500 | 3,000.00 | 1,725.00 | 4,725.00 |
| 31,750 to 32,249.99 | 32,000 | 3,000.00 | 1,800.00 | 4,800.00 |
| 32,250 to 32,749.99 | 32,500 | 3,000.00 | 1,875.00 | 4,875.00 |
| 32,750 to 33,249.99 | 33,000 | 3,000.00 | 1,950.00 | 4,950.00 |
| 33,250 to 33,749.99 | 33,500 | 3,000.00 | 2,025.00 | 5,025.00 |
| 33,750 to 34,249.99 | 34,000 | 3,000.00 | 2,100.00 | 5,100.00 |
| 34,250 to 34,749.99 | 34,500 | 3,000.00 | 2,175.00 | 5,175.00 |
| 34,750 and over | 35,000 | 3,000.00 | 2,250.00 | 5,250.00 |
Scroll the table sideways for more
Table for voluntary members and non-working spouses
From SSS Circular 2024-009, in force from January 2025. It covers voluntary members, including OFWs whose overseas job has ended and who keep paying, and non-working spouses. A non-working spouse’s salary credit is based on half of the working spouse’s declared monthly income, rounded up to the next salary credit in the table. Who can join as a non-working spouse is in our non-working spouse guide.
| Salary range | MSC | Regular SS | MPF | Total |
|---|---|---|---|---|
| Below 5,250 | 5,000 | 750.00 | 0.00 | 750.00 |
| 5,250 to 5,749.99 | 5,500 | 825.00 | 0.00 | 825.00 |
| 5,750 to 6,249.99 | 6,000 | 900.00 | 0.00 | 900.00 |
| 6,250 to 6,749.99 | 6,500 | 975.00 | 0.00 | 975.00 |
| 6,750 to 7,249.99 | 7,000 | 1,050.00 | 0.00 | 1,050.00 |
| 7,250 to 7,749.99 | 7,500 | 1,125.00 | 0.00 | 1,125.00 |
| 7,750 to 8,249.99 | 8,000 | 1,200.00 | 0.00 | 1,200.00 |
| 8,250 to 8,749.99 | 8,500 | 1,275.00 | 0.00 | 1,275.00 |
| 8,750 to 9,249.99 | 9,000 | 1,350.00 | 0.00 | 1,350.00 |
| 9,250 to 9,749.99 | 9,500 | 1,425.00 | 0.00 | 1,425.00 |
| 9,750 to 10,249.99 | 10,000 | 1,500.00 | 0.00 | 1,500.00 |
| 10,250 to 10,749.99 | 10,500 | 1,575.00 | 0.00 | 1,575.00 |
| 10,750 to 11,249.99 | 11,000 | 1,650.00 | 0.00 | 1,650.00 |
| 11,250 to 11,749.99 | 11,500 | 1,725.00 | 0.00 | 1,725.00 |
| 11,750 to 12,249.99 | 12,000 | 1,800.00 | 0.00 | 1,800.00 |
| 12,250 to 12,749.99 | 12,500 | 1,875.00 | 0.00 | 1,875.00 |
| 12,750 to 13,249.99 | 13,000 | 1,950.00 | 0.00 | 1,950.00 |
| 13,250 to 13,749.99 | 13,500 | 2,025.00 | 0.00 | 2,025.00 |
| 13,750 to 14,249.99 | 14,000 | 2,100.00 | 0.00 | 2,100.00 |
| 14,250 to 14,749.99 | 14,500 | 2,175.00 | 0.00 | 2,175.00 |
| 14,750 to 15,249.99 | 15,000 | 2,250.00 | 0.00 | 2,250.00 |
| 15,250 to 15,749.99 | 15,500 | 2,325.00 | 0.00 | 2,325.00 |
| 15,750 to 16,249.99 | 16,000 | 2,400.00 | 0.00 | 2,400.00 |
| 16,250 to 16,749.99 | 16,500 | 2,475.00 | 0.00 | 2,475.00 |
| 16,750 to 17,249.99 | 17,000 | 2,550.00 | 0.00 | 2,550.00 |
| 17,250 to 17,749.99 | 17,500 | 2,625.00 | 0.00 | 2,625.00 |
| 17,750 to 18,249.99 | 18,000 | 2,700.00 | 0.00 | 2,700.00 |
| 18,250 to 18,749.99 | 18,500 | 2,775.00 | 0.00 | 2,775.00 |
| 18,750 to 19,249.99 | 19,000 | 2,850.00 | 0.00 | 2,850.00 |
| 19,250 to 19,749.99 | 19,500 | 2,925.00 | 0.00 | 2,925.00 |
| 19,750 to 20,249.99 | 20,000 | 3,000.00 | 0.00 | 3,000.00 |
| 20,250 to 20,749.99 | 20,500 | 3,000.00 | 75.00 | 3,075.00 |
| 20,750 to 21,249.99 | 21,000 | 3,000.00 | 150.00 | 3,150.00 |
| 21,250 to 21,749.99 | 21,500 | 3,000.00 | 225.00 | 3,225.00 |
| 21,750 to 22,249.99 | 22,000 | 3,000.00 | 300.00 | 3,300.00 |
| 22,250 to 22,749.99 | 22,500 | 3,000.00 | 375.00 | 3,375.00 |
| 22,750 to 23,249.99 | 23,000 | 3,000.00 | 450.00 | 3,450.00 |
| 23,250 to 23,749.99 | 23,500 | 3,000.00 | 525.00 | 3,525.00 |
| 23,750 to 24,249.99 | 24,000 | 3,000.00 | 600.00 | 3,600.00 |
| 24,250 to 24,749.99 | 24,500 | 3,000.00 | 675.00 | 3,675.00 |
| 24,750 to 25,249.99 | 25,000 | 3,000.00 | 750.00 | 3,750.00 |
| 25,250 to 25,749.99 | 25,500 | 3,000.00 | 825.00 | 3,825.00 |
| 25,750 to 26,249.99 | 26,000 | 3,000.00 | 900.00 | 3,900.00 |
| 26,250 to 26,749.99 | 26,500 | 3,000.00 | 975.00 | 3,975.00 |
| 26,750 to 27,249.99 | 27,000 | 3,000.00 | 1,050.00 | 4,050.00 |
| 27,250 to 27,749.99 | 27,500 | 3,000.00 | 1,125.00 | 4,125.00 |
| 27,750 to 28,249.99 | 28,000 | 3,000.00 | 1,200.00 | 4,200.00 |
| 28,250 to 28,749.99 | 28,500 | 3,000.00 | 1,275.00 | 4,275.00 |
| 28,750 to 29,249.99 | 29,000 | 3,000.00 | 1,350.00 | 4,350.00 |
| 29,250 to 29,749.99 | 29,500 | 3,000.00 | 1,425.00 | 4,425.00 |
| 29,750 to 30,249.99 | 30,000 | 3,000.00 | 1,500.00 | 4,500.00 |
| 30,250 to 30,749.99 | 30,500 | 3,000.00 | 1,575.00 | 4,575.00 |
| 30,750 to 31,249.99 | 31,000 | 3,000.00 | 1,650.00 | 4,650.00 |
| 31,250 to 31,749.99 | 31,500 | 3,000.00 | 1,725.00 | 4,725.00 |
| 31,750 to 32,249.99 | 32,000 | 3,000.00 | 1,800.00 | 4,800.00 |
| 32,250 to 32,749.99 | 32,500 | 3,000.00 | 1,875.00 | 4,875.00 |
| 32,750 to 33,249.99 | 33,000 | 3,000.00 | 1,950.00 | 4,950.00 |
| 33,250 to 33,749.99 | 33,500 | 3,000.00 | 2,025.00 | 5,025.00 |
| 33,750 to 34,249.99 | 34,000 | 3,000.00 | 2,100.00 | 5,100.00 |
| 34,250 to 34,749.99 | 34,500 | 3,000.00 | 2,175.00 | 5,175.00 |
| 34,750 and over | 35,000 | 3,000.00 | 2,250.00 | 5,250.00 |
Scroll the table sideways for more
Neither table includes Employees’ Compensation, which applies to employed and self-employed members only.
How to pick your MSC
Your monthly salary credit decides two things: what you pay now and what SSS pays you later.
- Up to PHP 20,000, a higher MSC raises your regular pension and cash benefits, since SSS works them out on salary credits up to that amount.
- Above PHP 20,000, the extra goes to your Mandatory Provident Fund (MPF) account. It builds your own savings in SSS but does not raise the regular pension.
Land-based OFWs under 55 can change their MSC as often as they like, never below PHP 8,000. From 55, you can raise it only once a year and by one bracket, with some exceptions (SSS OFW members page). So it is worth deciding before 55.
The SSS contribution calculator shows the split for any salary credit, and the SSS pension calculator shows what it means for your pension.
Not sure which row fits the retirement you're aiming for? Talk it through with us.
Talk through your contributionWhen and how to pay
Land-based OFWs pay January to September contributions by 31 December of the same year, and October to December by 31 January of the following year. How to pay, from the Philippines or abroad, is in how land-based OFWs pay SSS and voluntary SSS contributions. Back to the SSS guide for OFWs.
Questions people ask
How much is the voluntary contribution in SSS?
15% of the monthly salary credit you choose, from PHP 750 a month at the lowest salary credit of PHP 5,000 to PHP 5,250 a month at the highest, PHP 35,000. The schedule in force is SSS Circular 2024-009, in effect since January 2025.
How much should I contribute to SSS as a voluntary member?
It depends on what you want from it. Your regular pension and cash benefits are worked out on salary credits up to PHP 20,000, which costs PHP 3,000 a month. Paying on more than PHP 20,000 adds to your MPF savings account, not to the regular pension. Paying on less costs less but gives a lower pension.
How much is the minimum SSS contribution for an OFW?
PHP 1,200 a month. Land-based OFWs have a minimum salary credit of PHP 8,000, and the rate is 15% (SSS Circular 2024-010).
Is there an increase in SSS contributions for 2026?
No. On the checked date, the SSS circulars list showed no contribution schedule after the ones in force since January 2025, and SSS's contribution table page was still marked effective January 2025. The rate stays at 15% of the monthly salary credit.
Talk it through
Talk through your contribution levelSources
- SSS Circular 2024-010 (land-based OFWs) and 2024-009 (voluntary and non-working spouse), schedules from January 2025 (PDF) (checked 20 October 2026)
- SSS contribution table page (still marked effective January 2025) (checked 20 October 2026)
- SSS circulars list (no 2026 contribution schedule) (checked 20 October 2026)
- SSS land-based OFW members page (minimum MSC, changing your MSC, deadlines) (checked 20 October 2026)
- SSS non-working spouse page (MSC from half the working spouse's income) (checked 20 October 2026)