SSS Contribution Table Philippines 2026: What's Deducted from Your Salary and What You Actually Get Back

Every month, a chunk of your salary goes to SSS before you even see it. Most employees just accept it without fully understanding what they're paying into — or what they're entitled to claim back. This is that explanation.

SSS — the Social Security System — is a mandatory benefit program under Republic Act 11199 (Social Security Act of 2018). Every private sector employee in the Philippines is required to contribute, and so is every employer. It's not optional, and it's not a tax — it's more like a forced savings and insurance plan that you can actually use.

Let's go through exactly how the contributions work, then what you actually get from them.

Why Your SSS Deduction Isn't a Flat Percentage

A lot of people expect SSS to work like PhilHealth — just multiply your salary by a percentage and you're done. But SSS uses a bracket system based on something called the Monthly Salary Credit (MSC).

Here's what that means in plain terms: your salary gets rounded down to the nearest bracket, and your contribution is based on that rounded figure — not your exact salary. The brackets go up in ₱500 increments, and the MSC is capped at ₱30,000. So even if you earn ₱80,000 a month, your SSS contribution is calculated as if your salary is ₱30,000.

The effective contribution rate works out to approximately 4.5% for employees and 9.5% for employers, for a combined rate of 14%. But because of the bracket rounding and the ₱30,000 cap, the actual peso amount doesn't scale perfectly with your salary at every point.

Quick Reference: SSS Contributions for Common Salaries

Here are the actual deductions for the salary levels most readers will fall into:

Notice that the ₱30,000+ row is the ceiling — employees earning ₱30,000 and above all pay the same ₱1,350 regardless of whether their salary is ₱35,000, ₱60,000, or ₱150,000. The cap is fixed by law.

For the complete table with every bracket, check the SSS contribution table on our contributions page.

How to Find Your Exact Bracket

The rule is straightforward: find the range your salary falls into, and that row tells you your contribution amount. You don't compute a percentage yourself — you just look up the table.

For example, if you earn ₱22,000 a month:

One thing that trips people up: the bracket table is based on your basic salary, not your total compensation. If you receive allowances, commissions, or overtime pay on top of your basic, those generally don't factor into your SSS MSC — though your employer should clarify this based on how your compensation is structured.

What You're Actually Paying For

Here's where most employees check out — they see the deduction, feel the sting, and don't think about it again. That's a mistake, because SSS has real, usable benefits that a lot of people never claim simply because they don't know they exist.

Retirement Benefit

If you've contributed for at least 120 months (10 years) by the time you retire, you're entitled to a monthly pension for life. The amount depends on how much you contributed and for how long — but the key word is for life. This is money you'd receive every single month after you stop working, as long as you live.

Most people mentally write off retirement as something they'll think about later. But every month you contribute to SSS, you're building toward that pension. The earlier you start working and contributing, the higher your eventual monthly benefit.

Sickness Benefit

If you're hospitalized or confined to rest at home for at least four consecutive days, and you've made at least three monthly contributions in the 12 months before you got sick, SSS will pay you 90% of your average daily salary credit for every day you're unable to work — up to 120 days per year.

Your employer advances this benefit to you first, then files with SSS for reimbursement. So practically, you just file with HR when you get sick, and you should still receive pay.

Maternity Benefit

This one is significant. Under Republic Act 11210 (105-Day Expanded Maternity Leave Law), female SSS members are entitled to 105 days of paid maternity leave for live births — and 60 days for miscarriage or emergency termination of pregnancy. Solo parents get an additional 15 days.

The benefit amount is based on your average monthly salary credit. SSS pays this directly to your employer, who then passes it to you. If you're self-employed or on a leave of absence, SSS pays you directly.

Unemployment Benefit

This one was added relatively recently. If you lose your job involuntarily — meaning you were laid off, retrenched, or the company closed — and you've made at least 36 monthly contributions with 12 of them in the 18 months before separation, you can file for an unemployment benefit worth 50% of your average monthly salary credit, paid for up to two months.

It's not a lot, but it helps bridge the gap while you're job hunting.

SSS Salary Loan

If you've made at least 36 monthly contributions, you can borrow up to one month of your average monthly salary credit. With 72 contributions, you can borrow up to two months' worth. The interest rate is 10% per year, which is lower than most personal loans from banks.

The repayment is deducted from your salary in installments over 24 months. It's a useful option for emergency expenses — just be aware that if you resign before it's fully paid, the outstanding balance gets deducted from your final pay.

Things That Confuse People About SSS

"My contribution went up but I got no raise"

SSS periodically adjusts its contribution table — the last major adjustment took effect in January 2023. When the table changes, the deduction from your payslip changes even if your salary didn't. This catches people off guard because the payslip amount suddenly looks different.

Your HR should notify you before any such change, but in reality that doesn't always happen clearly. If your SSS deduction suddenly changed and you didn't get a raise, this is likely why.

"Can I opt out?"

No. SSS contributions are mandatory for all private sector employees. Your employer is legally required to deduct and remit them. If your employer is not remitting your contributions — meaning they deduct from your salary but don't pay SSS — that's illegal. You can verify your contributions anytime through the My.SSS online portal or the SSS mobile app. If you find missing months, flag it with your employer first, then report to SSS if necessary.

"What happens to my SSS when I resign?"

Your contributions don't disappear. Your SSS record and accumulated contributions stay in your account regardless of how many times you change employers. When you start a new job, your new employer just continues contributing under the same SSS number.

If you go freelance or start a business after resigning, you can continue contributing as a voluntary member. The contribution amount is up to you, but staying active keeps your benefits intact — especially maternity and sickness benefits, which require recent contributions to qualify.

"My salary is above ₱30,000. Why is the maximum contribution only ₱1,350?"

That's the ₱30,000 MSC cap set by SSS. It means higher earners contribute proportionally less relative to their salary — someone earning ₱100,000 pays the same ₱1,350 as someone earning ₱30,000. The trade-off is that their retirement benefit is also calculated based on ₱30,000 MSC, not their actual salary. This is a known limitation of the current SSS structure.

How to Check Your SSS Contributions

You shouldn't just trust that your employer is remitting correctly. It's worth checking your SSS record at least once a year.

1. My.SSS Portal — Register at my.sss.gov.ph. Once logged in, go to “Inquiry” → “Contributions” to see every month that was posted. If a month shows zero or is missing, it means your employer either didn't remit or the remittance is delayed.
2. SSS Mobile App — The official SSS app lets you check contributions, loan balance, and benefit eligibility from your phone. Available on both Android and iOS.
3. SSS Branch — If you prefer in-person, you can visit any SSS branch and ask for a contribution printout. Bring a valid ID.

Discrepancies in your contribution record can affect your benefit eligibility — especially the salary loan, which requires a minimum number of posted contributions. Don't assume everything is fine just because your payslip shows the deduction.

See Your Complete Deductions in One Place

SSS is just one piece of what comes out of your payslip. To see how it combines with PhilHealth, Pag-IBIG, and withholding tax for your specific salary — and to get the actual net amount you take home — use the calculator.

The bottom line on SSS: it's not money you're losing. It's money that comes back to you — as a pension when you retire, as cash when you're sick or on maternity leave, as a loan when you're in a pinch, and as an unemployment buffer when things go sideways at work. The deduction stings a little every paycheck, but the coverage it buys is real.