SSS Contribution Calculator
Updated November 2026 · Free · No sign-up
Calculate your SSS contribution — the 15% rate split (5% employee / 10% employer) on your Monthly Salary Credit, the ₱35,000 MSC ceiling, the MPF tier, and voluntary/self-employed amounts.
Quick answer: SSS = 15% of your Monthly Salary Credit: employees pay 5%, employers 10%. MSC band runs ₱5,000-35,000 — above ₱20,000, the excess flows to the Mandatory Provident Fund (WISP). A ₱25,000 earner contributes ₱1,250/month; the employer adds ₱2,500 (+ ₱30 EC).
How SSS Contributions Work (2026)
The rate reached its legislated ceiling of 15% in January 2025 and stays there. It applies to your Monthly Salary Credit (MSC) — your salary slotted into ₱500 bands between the ₱5,000 floor and ₱35,000 ceiling. Two buckets:
- Regular SSS: the first ₱20,000 of MSC — funds pensions, sickness, maternity, disability benefits.
- MPF/WISP: MSC between ₱20,000-35,000 — a provident (investment) account stacked automatically for higher earners.
Worked Examples
Example 1 — ₱25,000 employee. MSC 25,000: employee 5% = ₱1,250 (₱1,000 regular + ₱250 MPF); employer ₱2,500 + ₱30 EC. Total flowing to your name: ₱3,780/month.
Example 2 — at the ceiling. ₱80,000 earner: MSC caps at 35,000 → employee ₱1,750, employer ₱3,500 — contributions stop scaling above ₱35k salary.
Example 3 — self-employed. Declared ₱25,000: the full 15% = ₱3,750/month is yours to pay — the reason many self-employed under-declare MSC, then regret it at benefit time (benefits key off MSC history).
What Your Contributions Buy
| Benefit | Driver |
|---|---|
| Retirement pension | Average MSC + credited years (minimum 120 months for pension) |
| Sickness benefit | 90% of average daily salary credit, up to 120 days/yr |
| Maternity benefit | 100% of average daily salary credit × 105 days |
| Disability, funeral, death | MSC-linked amounts |
| Salary/calamity loans | Eligibility from contribution count |
| MPF payout | Your ₱20k+ tier + investment earnings, at retirement |
Checking Your Posting (The Part Everyone Skips)
Deducted ≠ remitted: verify contributions actually post via My.SSS monthly. Unposted employer deductions are rampant in small firms — report gaps early (employers face penalties + criminal liability for pocketing deductions). Your net pay math assumes the money reaches the fund; the posting record is what pays your pension, not the payslip line.
Strategy Notes
- 120-month pension floor: below it you get a lump sum, not a lifetime pension — gig-economy members near 100 months should finish the run voluntarily.
- Last-60-months rule: pension averages weight late-career MSC — voluntary members can raise declared MSC approaching retirement (within the anti-abuse rules on big jumps).
- Maternity timing: the 105-day benefit requires 3 contributions in the 12 months before the semester of delivery — the leave-date math starts with posted contributions.
Frequently Asked Questions
How much is the SSS contribution in 2026?
15% of the Monthly Salary Credit — employees pay 5% (max ₱1,750 at the ₱35,000 ceiling), employers 10% (+₱10-30 EC). Self-employed/voluntary members pay the full 15%.
What is the MSC ceiling?
₱35,000 since January 2025 — salary above it contributes nothing more. The slice above ₱20,000 goes to the MPF/WISP provident account.
What is MPF or WISP?
The Mandatory Provident Fund: contributions on MSC between ₱20,000-35,000 flow to an individual investment account, paid out at retirement on top of the pension.
How many contributions do I need for an SSS pension?
120 posted monthly contributions minimum — fewer gets a lump-sum refund instead of a lifetime pension.
My employer deducts SSS but doesn't remit — what do I do?
Check My.SSS postings monthly; report gaps to SSS — non-remittance carries employer penalties and criminal liability, and SSS can credit you upon proof of deduction.
Can voluntary members choose their MSC?
Yes, within rules — declared MSC sets both the contribution and future benefits; large late-career jumps face anti-abuse averaging limits.
✓ Formula verified • Last updated: November 3, 2026