SSS, PhilHealth and Pag-IBIG contribution tables 2026
Every employer and employee contribution rate, salary bracket, ceiling, and remittance deadline — current as of 2026. The reference sheet your payroll team keeps open every cut-off.
In this guide
- SSS contribution table 2026
- PhilHealth contribution table 2026
- Pag-IBIG contribution table 2026
- Remittance deadlines
- Penalties for late payment
- Registration requirements
- Common mistakes
- FAQs
SSS contribution table 2026
The Social Security System contribution rate for 2026 is 15% of the Monthly Salary Credit (MSC) — with the employer shouldering 10% and the employee 5%. The MSC ceiling is ₱35,000. Contributions are based on the employee's MSC bracket, not on exact gross salary.
| Monthly salary range | Monthly Salary Credit (MSC) | Employee share | Employer share | Total |
|---|---|---|---|---|
| Below ₱4,250 | ₱4,000 | ₱200 | ₱400 | ₱600 |
| ₱4,250 – ₱4,749.99 | ₱4,500 | ₱225 | ₱450 | ₱675 |
| ₱4,750 – ₱5,249.99 | ₱5,000 | ₱250 | ₱500 | ₱750 |
| ₱8,750 – ₱9,249.99 | ₱9,000 | ₱450 | ₱900 | ₱1,350 |
| ₱14,750 – ₱15,249.99 | ₱15,000 | ₱750 | ₱1,500 | ₱2,250 |
| ₱19,750 – ₱20,249.99 | ₱20,000 | ₱1,000 | ₱2,000 | ₱3,000 |
| ₱24,750 – ₱25,249.99 | ₱25,000 | ₱1,250 | ₱2,500 | ₱3,750 |
| ₱34,750 and above | ₱35,000 (ceiling) | ₱1,750 | ₱3,500 | ₱5,250 |
EC contribution
Employers also pay the Employees' Compensation (EC) contribution: ₱10/month for employees with MSC below ₱15,000; ₱30/month for ₱15,000 and above. EC is 100% employer-funded — no employee deduction.
PhilHealth contribution table 2026
PhilHealth contributions for 2026 are set at 5% of monthly basic salary — split equally at 2.5% each for employee and employer. The salary floor is ₱10,000 and the ceiling is ₱100,000.
| Monthly basic salary | Employee share (2.5%) | Employer share (2.5%) | Total monthly premium |
|---|---|---|---|
| ₱10,000 (floor) | ₱250 | ₱250 | ₱500 |
| ₱20,000 | ₱500 | ₱500 | ₱1,000 |
| ₱30,000 | ₱750 | ₱750 | ₱1,500 |
| ₱50,000 | ₱1,250 | ₱1,250 | ₱2,500 |
| ₱75,000 | ₱1,875 | ₱1,875 | ₱3,750 |
| ₱100,000 (ceiling) | ₱2,500 | ₱2,500 | ₱5,000 |
| Above ₱100,000 | ₱2,500 (capped) | ₱2,500 (capped) | ₱5,000 (max) |
2026 rate confirmed
The 5% premium rate was confirmed under the UHC Law (RA 11223) schedule. PhilHealth has periodically announced increases — always verify the current rate against the latest PhilHealth Circular before processing payroll.
Pag-IBIG (HDMF) contribution table 2026
Pag-IBIG Fund contributions are 2% of monthly compensation for both employer and employee, based on a monthly compensation ceiling of ₱10,000. For salaries above ₱10,000, the contribution is capped at ₱200 each — ₱400 total.
| Monthly compensation | Employee share | Employer share | Total |
|---|---|---|---|
| ₱1,500 and below | 1% of salary | 2% of salary | 3% of salary |
| ₱1,501 – ₱10,000 | 2% of salary | 2% of salary | 4% of salary |
| Above ₱10,000 | ₱200 (capped) | ₱200 (capped) | ₱400 (max) |
Voluntary contributions
Employees may choose to contribute more than the mandatory ₱200 — up to ₱5,000/month voluntarily. Employer matching is not required for voluntary amounts above the mandatory ceiling.
Remittance deadlines
Deadlines falling on a Saturday, Sunday, or holiday are moved to the next working day.
Penalties for late payment
| Agency | Penalty for late remittance |
|---|---|
| SSS | 3% per month of delay on unpaid contributions + 20% per annum interest on amount due |
| PhilHealth | 2% per month surcharge on unpaid premiums |
| Pag-IBIG | 1/10 of 1% per day of delay + additional penalties for criminal liability |
Criminal liability
Under the SSS Law (RA 11199), failure to remit SSS contributions that were deducted from employees is a criminal offense — punishable by a fine of not less than ₱5,000 nor more than ₱20,000, or imprisonment of 6 years and 1 day to 12 years, or both. This applies to the employer, officers, and directors responsible for the default.
SSS, PhilHealth, and Pag-IBIG — computed and remitted automatically.
KAMI Payroll applies the correct contribution brackets, deducts both employer and employee shares, and tracks remittance deadlines for every agency. Rate table changes are updated in the system — you don't chase circulars.
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Frequently asked questions
What is the Monthly Salary Credit (MSC) and why does it matter?
The MSC is the government-assigned bracket value used to compute SSS contributions — it is not the exact salary. Two employees with different salaries can fall in the same MSC bracket and pay identical contributions. The ceiling MSC in 2026 is ₱35,000.
Are SSS contributions based on gross or basic salary?
SSS contributions are based on total monthly compensation — including regular pay, allowances, and other earnings — not just basic salary. The contribution is then matched to the applicable MSC bracket.
What happens if an employee is on unpaid leave?
Employers are still required to remit the employer share of SSS, PhilHealth, and Pag-IBIG contributions for the period. The employee share may be deducted from other earnings or collected upon return.
Can contributions be deducted in advance?
No. Employer deductions of the employee share must correspond to the period the salary covers. Advance deductions for future months are not permitted.
This guide reflects Philippine law and DOLE/BIR guidelines current as of May 2026. Regulations change — always verify against the latest government issuances, or consult a licensed Philippine labour lawyer for specific situations. Published by KAMI Workforce.
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