SSS Contribution Calculator

Private-sector employees pay SSS on a Monthly Salary Credit (MSC), not on the exact peso of basic pay. Under SSS Circular No. 2024-006, which took effect on 1 January 2025 and remains the schedule used for 2026, the total contribution is 15% of the MSC: 5% from the employee and 10% from the employer. Republic Act 11199 is the law behind that gradual increase.

The MSC runs from ₱5,000 to ₱35,000 in steps of ₱500. Pay below the first step still uses the ₱5,000 credit, so the employee share is ₱250. Pay above ₱35,000 stays on the ceiling: ₱1,750 from the employee and ₱3,500 from the employer. That ceiling is why a raise sometimes leaves the SSS line on the payslip unchanged.

What comes out of your pay

Enter monthly basic salary above. The employee share is the deduction. The employer share is paid on top of gross and does not reduce take-home pay. Government employees contribute to GSIS instead of SSS. Use the net pay calculator and switch Employee Type to Government for that path.

The figures match the SSS line on the net pay calculator for a private employee. The full bracket table is on the contributions guide, and the longer explanation is in the SSS contribution guide.

Two salaries on the current table

At ₱50,000 the credit has already hit ₱35,000, so the employee share is the same ₱1,750 it would be at the ceiling. Confirm a live deduction against your payslip or with SSS before treating this as an official posting.