What is the Monthly Salary Credit (MSC) for SSS?

The Monthly Salary Credit (MSC) is the basis for computing SSS contributions. It is determined by salary brackets — your actual monthly salary is mapped to a corresponding MSC value. The minimum MSC is P4,000 and the maximum is P30,000.

Who pays the EC (Employees' Compensation) contribution?

The EC contribution is paid entirely by the employer. It is an additional 1% on top of the employer's regular SSS share. Employees do not contribute to EC.

What is the maximum SSS contribution for 2026?

At the maximum MSC of P30,000, the total monthly SSS contribution is P4,200 — P1,350 employee share (4.5%) and P2,850 employer share (9.5%). The employer also pays an additional P300 for EC (1%), bringing the total employer cost to P3,150.

When should employers remit SSS contributions?

SSS contributions must be remitted by the 10th of the month following the applicable period for household employers. For business employers, the deadline follows the SSS payment schedule based on the last digit of the employer's SSS number. Late remittance incurs a 2% per month penalty.

How are SSS salary loan deductions handled in payroll?

SSS salary loan amortizations are deducted from the employee's pay each period and remitted to SSS along with the regular contributions. The deduction amount is based on the loan terms. TalinoHR automatically tracks loan balances and creates payment records for each payroll run.

SSS Contribution Table 2026: Complete Guide to Computing SSS Contributions

The Social Security System (SSS) is the Philippines' social insurance program that provides retirement, disability, sickness, maternity, and death benefits to private-sector employees. Every employer is required to register employees and remit monthly contributions.

This guide explains exactly how SSS contributions are computed for 2026.

How SSS Contributions Work

SSS contributions are based on the Monthly Salary Credit (MSC) — not the actual salary. Your monthly salary is mapped to a bracket, and the corresponding MSC determines the contribution amount.

Contribution Rates

The total SSS contribution rate is 14% of the MSC, split between employer and employee:

Component	Rate	Paid By
SS (Social Security)	4.5%	Employee
SS (Social Security)	9.5%	Employer
EC (Employees' Compensation)	1.0%	Employer only
Total	14% + 1% EC

MSC Range

Minimum MSC: P4,000
Maximum MSC: P30,000

If an employee's monthly salary is below P4,000, the minimum bracket applies. If above P30,000, the maximum bracket caps the contribution.

Sample SSS Contribution Table

Here are selected brackets to illustrate how contributions scale:

Monthly Salary Range	MSC	Employee Share (4.5%)	Employer Share (9.5%)	EC (1%)	Total
P4,000 – P4,249	P4,000	P180.00	P380.00	P40.00	P600.00
P9,750 – P10,249	P10,000	P450.00	P950.00	P100.00	P1,500.00
P14,750 – P15,249	P15,000	P675.00	P1,425.00	P150.00	P2,250.00
P19,750 – P20,249	P20,000	P900.00	P1,900.00	P200.00	P3,000.00
P24,750 – P25,249	P25,000	P1,125.00	P2,375.00	P250.00	P3,750.00
P29,750 – P30,000	P30,000	P1,350.00	P2,850.00	P300.00	P4,500.00

Worked Example

Employee monthly salary: P22,000

Find the bracket: P21,750 – P22,249
MSC = P22,000
Employee share: P22,000 x 4.5% = P990.00
Employer share: P22,000 x 9.5% = P2,090.00
EC: P22,000 x 1% = P220.00
Total contribution: P3,300.00

For semi-monthly payroll, the employee deduction per cutoff is P990 / 2 = P495.00.

Remittance Deadlines

Employers must remit SSS contributions based on the last digit of their SSS employer number:

Last Digit	Deadline
1 and 2	10th of the following month
3 and 4	15th of the following month
5 and 6	20th of the following month
7 and 8	25th of the following month
9 and 0	End of the following month

Late payment incurs a 2% per month penalty on the unpaid amount.

SSS Salary Loans

Qualified SSS members can avail of salary loans. The amortization is typically deducted from payroll and remitted to SSS along with regular contributions.

Key points:

One-month salary loan: 36 monthly amortizations
Two-month salary loan: 24 monthly amortizations
Interest rate: 10% per annum
Employers are responsible for deducting and remitting loan amortizations

Common SSS Compliance Issues

Using the wrong MSC bracket — Always verify the employee's salary falls within the correct range before looking up the contribution.
Forgetting EC — EC is an additional employer-only cost. It's separate from the regular 9.5% employer share.
Late remittance — The 2% monthly penalty adds up quickly. Set up automated reminders or use payroll software that tracks deadlines.
Not reporting salary changes — When an employee gets a raise, their MSC bracket may change. Update SSS records accordingly.
Missing semi-monthly splits — For semi-monthly payroll, contributions are split across two cutoffs. Ensure the total monthly contribution matches the bracket amount.

How TalinoHR Computes SSS

TalinoHR's payroll engine automatically handles SSS computation:

Database-driven bracket lookup — Contribution tables are stored in the database and can be updated when SSS revises brackets, without code changes
Automatic MSC mapping — The engine matches each employee's monthly salary to the correct bracket
Employee + employer split — Both shares are computed and recorded separately
EC included — The 1% EC contribution is automatically added to the employer's share
Semi-monthly splitting — For semi-monthly payroll, contributions are automatically divided across cutoffs
Salary loan tracking — Loan deductions are tracked per payroll run with running balance updates

No manual bracket lookups. No spreadsheet formulas. Book a demo to see automated SSS computation in action.