Find your Monthly Salary Credit (MSC) — the ₱500 bracket your salary falls into, between ₱5,000 and ₱35,000 — then multiply it by 15%. If you're employed, you personally pay 5% and your employer pays 10% + a small EC fee. A ₱20,000 salary works out to ₱1,000 from you and ₱2,030 from your employer.
Every SSS member in the Philippines pays the same headline rate in 2026: 15% of the Monthly Salary Credit. That rate is the final step-up under Republic Act 11199 (the Social Security Act of 2018), and no further increase is scheduled. What actually changes from person to person is two things — the salary bracket you land in, and how the 15% is split. This guide walks through both, then shows the exact arithmetic for several salaries.
Prefer to skip the math? The SSS Contribution Calculator does every step below automatically for employees, the self-employed, voluntary members, and OFWs.
The two numbers that decide your contribution
1. Your Monthly Salary Credit (MSC)
SSS does not compute contributions on your exact salary. Instead it snaps your pay to a standardized figure called the Monthly Salary Credit. Salaries are grouped into ₱500 steps, from a floor of ₱5,000 up to a ceiling of ₱35,000. Whatever bracket you fall into becomes your MSC, and everything — both your contributions and your future benefits — is based on it.
2. The 15% rate — and who shares it
Multiply your MSC by 15% and you have the total monthly contribution. The catch is who pays it:
- Employed: you pay 5% of the MSC (deducted from your salary); your employer pays 10% plus the EC fee on top of your pay.
- Self-employed, voluntary, and OFW members: you pay the full 15% yourself — there is no employer to share it.
Step by step
The method is the same for everyone; only the final split differs.
Step 1 — Find your MSC
Match your monthly salary to its ₱500 bracket. The bracket's credit is your MSC. Brackets run from ₱5,000 to ₱35,000; land-based OFWs start higher, at a ₱8,000 minimum.
Step 2 — Multiply by 15%
MSC × 0.15 = total monthly contribution. Contributions on the first ₱20,000 of MSC fund the regular SSS program; anything above ₱20,000 goes into your MPF (Pension Booster) — more on that below.
Step 3 — Split the share
If you're employed, only the 5% employee portion comes out of your paycheck. If you're self-employed, voluntary, or an OFW, you remit the whole thing yourself.
Worked examples (2026)
Here's the full arithmetic at four common salary levels, for an employed member.
| Salary | MSC | You pay (5%) | Employer (10%) | EC | Total |
|---|---|---|---|---|---|
| ₱15,000 | 15,000 | 750 | 1,500 | 30 | 2,280 |
| ₱20,000 | 20,000 | 1,000 | 2,000 | 30 | 3,030 |
| ₱25,000 | 25,000 | 1,250 | 2,500 | 30 | 3,780 |
| ₱35,000+ | 35,000 | 1,750 | 3,500 | 30 | 5,280 |
"You pay" is the amount deducted from your salary. The employer share is paid on top of your pay, not out of it.
Take the ₱25,000 row in detail. The MSC is ₱25,000. Total contribution = ₱25,000 × 15% = ₱3,750, split into ₱1,250 from you (5%) and ₱2,500 from your employer (10%). The employer also adds the ₱30 EC fee, bringing the total remittance to ₱3,780. Only your ₱1,250 touches your take-home pay.
Don't want to do this by hand?
Enter your salary and membership type, and get your exact contribution — employee share, employer share, EC, and Pension Booster — instantly.
Open the SSS Calculator →How the split changes by membership type
- Employed (private sector): 5% you / 10% employer, plus employer-paid EC.
- Self-employed: full 15% self-paid, plus your own EC.
- Voluntary member: full 15%, no EC.
- OFW (land-based): full 15%, no EC, with a higher minimum MSC of ₱8,000 (minimum contribution ₱1,200).
- Kasambahay (household worker): employer shoulders the full contribution if the salary is below ₱5,000; the MSC floor for kasambahay is ₱1,000.
Two line items people miss: EC and MPF
EC — Employees' Compensation
A small fund covering work-related sickness or injury. For employed members the employer pays it, on top of the 10%: ₱10 if the MSC is below ₱15,000, and ₱30 if the MSC is ₱15,000 or higher. It never comes out of your salary.
MPF — the MySSS Pension Booster
Once your MSC goes above ₱20,000, the 15% on that upper slice no longer funds the regular pension — it goes into the Mandatory Provident Fund, a personal account credited to you. It's still "your" money, just earmarked to boost your eventual retirement payout. For an MSC of ₱35,000, that's ₱15,000 × 15% = ₱2,250 per month flowing into the MPF.