SSS Contribution Table 2026: Complete Guide to the 15% Rate & WISP2
The final phase of the Social Security Act of 2018 (Republic Act No. 11199) has arrived. As of January 2026, the SSS contribution rate has officially reached its 15% peak. This long-term reform ensures the viability of the pension fund for decades to come.
Understanding these changes is vital for both employees and employers, as the update affects net take-home pay and increases mandatory retirement savings through the WISP program.
The 15% Contribution Structure
The 15% contribution rate for 2026 is shared between the employer and the employee:
- Employer Share: 10% (Up from 9.5% in 2025)
- Employee Share: 5% (Steady from 2025)
- Total Rate: 15%
2026 SSS Contribution Table — Full Reference
| Monthly Salary Range | Salary Credit (MSC) | EE Share (5%) | ER Share (10%) | Total (15%) |
|---|---|---|---|---|
| Below ₱4,250 | ₱4,000 | ₱200.00 | ₱400.00 | ₱600.00 |
| ₱4,250 – ₱4,749 | ₱4,500 | ₱225.00 | ₱450.00 | ₱675.00 |
| ₱9,750 – ₱10,249 | ₱10,000 | ₱500.00 | ₱1,000.00 | ₱1,500.00 |
| ₱14,750 – ₱15,249 | ₱15,000 | ₱750.00 | ₱1,500.00 | ₱2,250.00 |
| ₱19,750 – ₱20,249 | ₱20,000 | ₱1,000.00 | ₱2,000.00 | ₱3,000.00 |
| ₱24,750 – ₱25,249 | ₱25,000 | ₱1,250.00 | ₱2,500.00 | ₱3,750.00 |
| ₱29,750 – ₱30,249 | ₱30,000 | ₱1,500.00 | ₱3,000.00 | ₱4,500.00 |
| ₱34,750 and above | ₱35,000 | ₱1,750.00 | ₱3,500.00 | ₱5,250.00 |
Source: SSS Circular No. 2024-001. The ₱35,000 MSC is the maximum — employees earning above ₱34,750 are capped at this bracket.
Understanding WISP and WISP Plus
The Worker's Investment and Savings Program (WISP) is a mandatory provident fund for members with an MSC above ₱20,000. In 2026, a portion of your contribution goes toward this individual savings account.
Unlike the regular SSS program, WISP is individually tracked. Contributions earn investment income, and the total accumulated value is paid as a lump sum or additional pension upon retirement, total disability, or death.
Impact on OFWs and Voluntary Members
For land-based OFWs and Voluntary members, the full 15% is paid individually. The minimum MSC for OFWs remains at ₱4,000 in 2026, with the minimum monthly payment of ₱600. For seafarers and household service workers, different MSC floors apply — verify with the SSS portal for your specific category.
Maximizing Your SSS Benefits in 2026
- Monitor via My.SSS: Check your contributions through the SSS Mobile App or Portal to ensure your employer is remitting the correct amounts on time.
- Claim Sickness Benefits: You are entitled to a daily cash allowance if unable to work due to illness or injury for at least four consecutive days.
- Salary Loans: Once you have 36 monthly contributions (6 of which are in the last 12 months), you are eligible for a one-month salary loan at 10% annual interest.
- Maternity Benefits: Female members are entitled to 105 days of paid maternity leave benefit (120 days for solo parents), paid by SSS.
- Death & Funeral Benefits: Beneficiaries of a deceased member can claim a monthly pension or lump-sum death benefit plus a ₱40,000 funeral grant.
Curious how the 2026 SSS and PhilHealth updates affect your specific salary? Use our 2026 Philippine Salary Calculator for an instant, detailed breakdown.
Transparency & Data Sources
This guide is based on SSS Circular No. 2024-001 and the Social Security Act of 2018 (RA 11199). Rates are verified against the official SSS contribution schedule. SmartSalaryTool.com is not affiliated with or endorsed by the SSS or any Philippine government agency.