Philippines SSS Contributions - Table and Requirements

Employers in the Philippines must remit 10% of Monthly Salary Credit (MSC) and withhold another 5% from the worker.This split forms a mandatory 15% consolidated rate. To resolve this, we map out the exact SSS contributions for standard employees, independent contractors, and voluntary members. The SSS strictly audits these monthly payroll allocations using electronic disbursement registries. 

On top of that, you need to adhere to the remittance schedule as per SSS guidelines. Late filings or under-reporting staff triggers compounding 2% penalties and direct damage liabilities.

SSS Contribution Table 2026 for Employees and Employers

Under SSS Circular No. 2024-006, employers must split the mandatory 15% contribution. As the employer, you cover a 10% share while the employee contributes 5% through automatic payroll withholding. Payroll teams must apply this exact split to each employee's Monthly Salary Credit (MSC). 

Here is the official SSS Contributions Table for employers and employees in 2026: 

Under SSS Circular No. 2024-006, the SSS enforces a minimum PHP 5,000 MSC floor and a PHP 35,000 ceiling. As a result, any employee earning below PHP 5,250 per month maps to the minimum PHP 5,000 MSC. Meanwhile, those earning PHP 34,750 or more are capped at the maximum PHP 35,000 MSC. 

This double limit creates a predictable PHP 760 monthly contribution floor per worker together with a PHP 5,280 maximum. These brackets allow you to project monthly headcount budgets with absolute certainty. 

Other SSS Membership Categories and Contributions

Republic Act No. 11199 also highlights other types of SSS members beyond standard corporate employees. The law governs compulsory coverage for self-employed individuals, voluntary members, overseas workers, and domestic staff.

A. Self-Employed Members (Freelancers and Contractors)

Under Section 9-A of RA 11199, self-employed individuals must comply with compulsory SSS rules as standard employees. This mandate covers independent contractors, freelancers, and single proprietors earning at least PHP 3,000 monthly.

If you’re a self-employed individual, you need to carry the full 15% contribution rate alone since you don’t have an employer. This includes a PHP 10 or PHP 30 EC contribution depending on your bracket.  

Here are SSS contribution brackets for self-employed members:

Learn how to register and remit your dues with our guide on self-employed SSS contributions in the Philippines.

B. Voluntary Members and Non-Working Spouses

Under Rule 13, Section 4 of the SSS IRR, non-employed Filipinos may voluntarily contribute to maintain coverage. This option applies to former employees, non-working spouses, and inactive freelancers. 

If you’re a voluntary member, you must also pay the full 15% contribution similar to self-employed individuals. The difference is you are exempt from the PHP 10 or PHP 30 EC. 

Here are SSS contributions for voluntary members and non-working spouses:

C. Overseas Filipino Workers (OFWs)

Under Section 9-B of RA 11199, active OFWs must contribute to the SSS. This applies to all overseas workers who are not over 60 years old. However, the SSS has different rules based on where the OFW is deployed: 

• Sea-Based OFWs: Rule 14, Section 3 designates licensed manning agencies as employers. As a result, these agencies carry the standard split (10% ER / 5% EE). They also remain jointly and solidarily liable with foreign principals for all monthly remittances.
• Land-Based OFWs: Rule 14, Section 5 treats these workers in the same manner as self-employed individuals. Therefore, land-based members must pay the full 15% rate alone. However, they face a strict minimum PHP 8,000 MSC floor under Rule 14, Section 5.a. If a land-based OFW realizes no income in a given month, they are not required to pay contributions. 

D. Household Employers and Kasambahay SSS Contributions

Under the Batas Kasambahay, household employers pay all SSS contributions for domestic staff earning below PHP 5,000 monthly. If the domestic worker's salary is PHP 5,000 or above, the standard corporate split rate applies. Additionally, SSS regulations set the minimum MSC for domestic workers at PHP 1,000.

SSS Benefits and the MySSS Pension Booster

Under Section 2 of RA 11199, SSS monthly remittances go into two distinct financial programs: 

1. Contributions from earnings up to PHP 20,000 fund the Regular SSS Program. This regular fund administers seven statutory benefits to protect members against life contingencies 
2. Excess remittances up to the PHP 35,000 ceiling flow into the MySSS Pension Booster. Under Section 4(a)(2) of RA 11199, this supplementary provident fund builds tax-free retirement wealth. 

Statutory SSS Benefits 

Under Sections 12 to 14-B of RA 11199, covered employees who meet the contribution thresholds receive seven core benefits:

How MySSS Pension Booster Benefit Employees

The MySSS Pension Booster (formerly WISP and WISP Plus) serves as a secure, tax-free, and government-backed savings program. For employees, this functions like a long-term savings account. SSS pools these contributions and invests them in stable, high-yield financial markets to generate profits. SSS then credits these profits directly back to the member's personal account as interest.

Under the mandatory program, contributions on monthly earnings exceeding PHP 20,000 automatically fund this individual booster account. This automatic routing also applies up to the maximum PHP 35,000 salary credit ceiling. Historically, the average of  6.97% ROI in 2023 according to the Pension Booster Guidelines. Finally, SSS pays these profits as a tax-free supplement on top of the regular retirement pension. 

If an employee does not qualify automatically, they can join the voluntary program. This voluntary pathway is open to any active SSS member with one posted contribution. Members can save additional funds starting at a minimum of PHP 500 per payment. This program has no upper limit, allowing members to build retirement wealth rapidly.

Payment Compliance Calendar

Adhering to the SSS calendar is critical for companies, employees, and non-employed members. Employers face rigid monthly remittance timelines because they act as withholding agents for their workforce. 

Conversely, self-employed and voluntary members do not shoulder this heavy corporate compliance burden. SSS instead grants these non-employed individuals generous annual grace periods to manage their contributions.

Contribution Deadlines for Corporate Employers

Section 22(a) of Republic Act 11199 mandates that corporate employers strictly remit SSS deductions within the last day of the following month. This statutory framework designates the employer as the sole liable party for processing all contributions. Thus, you must deduct the employee's share and remit the consolidated funds to SSS.

Philippine companies typically distribute salaries semi-monthly on the 15th and 30th days of the month. Most payroll teams calculate and deduct these SSS contributions as a single monthly transaction:

• First-Half Payroll (15th): Employees receive their salaries with minimal or zero statutory deductions.
• Second-Half Payroll (30th): Teams calculate final monthly earnings to determine the correct SSS contribution bracket. They then deduct the entire monthly employee share in one lump sum.

This method ensures administrative simplicity and prevents manual reconciliation errors during salary fluctuations (e.g. overtimes, night differentials, etc). 

Deadlines and Grace Periods for Non-Employed Members

SSS extends highly flexible payment deadlines to non-employed members. This deadline is for self-employed freelancers, voluntary members, and land-based OFWs. To prevent cash-flow strain, SSS permits these members to pay in arrears using a highly flexible calendar. Members can pay their contributions under two seasonal windows:

• January to September: You can pay contributions anytime up to December 31 of that calendar year.
• October to December: You can pay contributions up to January 31 of the succeeding year.

This generous grace period allows freelancers or OFWs to pay their contributions annually without late penalties.

Consequences and Penalties for Non-compliance

Under Section 22(a) of RA 11199, SSS enforces a strict penalty on late employer remittances. Rule 36 Section 2 of the SSS IRR mandates a 2% compounding penalty per month. Interest penalty accrues automatically from the exact due date until the firm fully settles the debt. Only the Social Security Commission holds the legal authority to condone these punitive fines under rare conditions.

For example, suppose a company fails to remit PHP 10,000 in SSS contributions on time. The table below outlines how this penalty compounds over a ninety-day period:

This breakdown demonstrates how delay-related interests grow exponentially, adding substantial financial burdens to non-compliant businesses.

Direct Employer Liability for Damages 

Criminal enforcement under RA 11199 extends directly to corporate leaders rather than just the business entity. If a corporation violates SSS rules, the state holds its directors or managing partners personally liable. If found guilty, responsible directors face compulsory prison terms ranging from six to twelve years. Courts can also assess personal fines between PHP 5,000 and PHP 20,000.

Late payments of withheld employee salary deductions face even harsher legal treatment. Under Section 28(h) of RA 11199, delaying these payments for over thirty days is treated as criminal misappropriation. This delay immediately upgrades an administrative late payment to a criminal charge of swindling, locally known as estafa.

Ultimately, you cannot use your company’s limited liability status to escape personal prison sentences if courts find you guilty. 

SSS Risks for Self-Employed and Voluntary Members

Unlike corporate employees, individual SSS members face risks of losing their benefits instead of financial fines. SSS strictly bans retroactive payments once a calendar deadline passes. If an individual misses their payment window, they cannot pay retroactively to cover those blank months. This restriction permanently leaves gaps in their contribution records. Rule 37 Section 5 and Rule 25 Section 2(i) of the SSS IRR outline this framework.

If you’re a self-employed or voluntary contributor, these gaps directly threaten their eligibility for sickness or maternity benefits during emergencies. To receive these cash payouts, you must establish recent, continuous contributions prior to the health event. Furthermore, frequent payment gaps endanger your long-term retirement security. 

A member must reach a strict lifetime threshold of 120 monthly contributions to secure a pension. Failing to hit this milestone forfeits their lifetime pension, resulting in a basic one-time lump-sum refund instead.

How RecruitGo Manages Your SSS Compliance and Payroll

Managing Philippine payroll involves severe administrative overhead and complex statutory calculations. RecruitGo acts as your legal Employer of Record in the Philippines. We assume full responsibility for statutory compliance, protecting your business from administrative errors and late-filing penalties. This model allows your team to focus entirely on core business operations.

Here’s how we can help you manage SSS contributions and compliance: 

• Manage timely employee SSS registrations under R.A. 11199.
• Automate monthly payroll deductions, instantly splitting regular SSS contributions from Pension Booster savings.
• Handle secure bank enrollment setups to ensure seamless benefit payouts for your team. 

RecruitGo helps you expand to the Philippines by mitigating your operational burden. Contact our compliance specialists for a free consultation regarding our EOR services.