Kodigo Labs Tools2026 contribution rates at a glance
| Agency | Who pays it | Rate | Salary range used | Employee / employer |
|---|---|---|---|---|
| SSS | Private sector | 15% of MSC | MSC ₱5,000 – ₱35,000 | 5% / 10% + EC ₱10 or ₱30 |
| GSIS | Government | 21% of basic salary | Full basic salary (no ceiling) | 9% / 12% + EC ₱100 |
| PhilHealth | Everyone | 5% of basic salary | ₱10,000 – ₱100,000 | 2.5% / 2.5% |
| Pag-IBIG | Everyone | 4% (2% + 2%) | Up to ₱10,000 | 2% / 2% (1% employee if ₱1,500 or less) |
SSS or GSIS: which one applies to you?
It depends on who employs you. If you work for a private company, a household or a business, or you are self-employed, you are covered by SSS. If you hold a permanent, temporary or casual appointment in a national government agency, local government unit, state university or government-owned corporation with an original charter, you are covered by GSIS instead, and you do not pay SSS. Job order and contract of service workers in government are not GSIS members and usually pay SSS on their own. The biggest difference on your payslip: SSS stops at a ₱35,000 salary credit, while GSIS takes 9% of your whole basic salary, so higher-paid government employees have larger deductions (and build larger retirement benefits). PhilHealth and Pag-IBIG work the same way in both sectors.
How the contributions are computed
- SSS (private sector): Your salary is matched to a Monthly Salary Credit in steps of ₱500. Salaries below ₱5,250 use the minimum MSC of ₱5,000, and ₱34,750 or more uses the maximum of ₱35,000. The 15% rate is applied to the MSC. The part above ₱20,000 goes to your MPF (MySSS Pension Booster) account. Employers also pay EC: ₱10 if the MSC is below ₱15,000, otherwise ₱30.
- GSIS (government): 9% of your monthly basic salary is deducted as your personal share, and your agency adds a 12% government share. There is no salary bracket and no maximum. Your agency also pays ₱100 a month for Employees' Compensation (EC).
- PhilHealth: 5% of your monthly basic salary, using at least ₱10,000 and at most ₱100,000. Employees and employers each pay half.
- Pag-IBIG: 2% from you and 2% from your employer, based on salary up to ₱10,000. If you earn ₱1,500 or less, your share is 1%.
Private-sector example: Ana earns ₱30,000 a month. Her SSS MSC is ₱30,000, so she pays 5% = ₱1,500 (₱1,000 regular SSS + ₱500 MPF) and her employer pays ₱3,000 + ₱30 EC. PhilHealth is 5% × ₱30,000 = ₱1,500, split ₱750 each. Pag-IBIG is ₱200 each. Ana's total deduction is ₱2,450 a month, and her employer pays ₱3,980.
Government example: Ben is a government employee with a basic salary of ₱30,000. His GSIS personal share is 9% = ₱2,700, and his agency pays 12% = ₱3,600 + ₱100 EC. PhilHealth (₱750 each) and Pag-IBIG (₱200 each) are the same as Ana's. Ben's total deduction is ₱3,650 a month, and his agency pays ₱4,650.
Official sources
- SSS: SSS Contribution Table (SSS Circular No. 2024-006 for employers and employees, 2024-008 and 2024-009 for self-employed and voluntary members, effective January 2025).
- GSIS: gsis.gov.ph (Section 5 of RA 8291, the GSIS Act of 1997: 9% personal share and 12% government share of monthly compensation). EC for government employees is ₱100 a month per employee, paid by the agency, according to the Employees' Compensation Commission.
- PhilHealth: philhealth.gov.ph (5% premium under the Universal Health Care Act, RA 11223; PhilHealth's 2026 advisory kept the rate at 5%, as reported by the Philippine Information Agency).
- Pag-IBIG Fund: pagibigfund.gov.ph (HDMF Circular No. 460, maximum fund salary raised to ₱10,000 effective February 2024).
Want to know what lands in your bank account? Use the Take-Home Pay Calculator, which subtracts these contributions and withholding tax from your salary for both private and government employees. See also the Philippine Income Tax Calculator.
Frequently asked questions
How much is the SSS contribution in 2026?
The SSS contribution rate is 15% of your Monthly Salary Credit (MSC), which ranges from ₱5,000 to ₱35,000. For employees, you pay 5% and your employer pays 10%, plus a small Employees' Compensation (EC) amount of ₱10 or ₱30 that only the employer pays. This schedule took effect in January 2025 and is still the one in force for 2026.
What is the MPF or MySSS Pension Booster part of my SSS contribution?
If your MSC is above ₱20,000, the part of your contribution on the amount from ₱20,000 up to ₱35,000 goes to the Mandatory Provident Fund (also called WISP, now branded the MySSS Pension Booster). It is a separate savings account in your name that you get back with earnings on top of your regular SSS pension.
How much is PhilHealth in 2026?
PhilHealth premium is 5% of your monthly basic salary. Salaries below ₱10,000 are treated as ₱10,000 and salaries above ₱100,000 are capped at ₱100,000, so the total premium is between ₱500 and ₱5,000 a month. Employees and employers split it equally.
Why is my Pag-IBIG contribution only ₱200?
Pag-IBIG contributions are 2% of your monthly salary, but only up to a maximum fund salary of ₱10,000. So most employees pay ₱200 and their employer also pays ₱200. You can voluntarily save more than the required amount if you want a bigger Pag-IBIG fund or loan eligibility.
I am self-employed or a voluntary member. How much do I pay?
You pay both shares yourself: 15% of your MSC for SSS (without the EC part) and the full 5% for PhilHealth. For Pag-IBIG, self-employed members pay at least 2% of their monthly income up to ₱10,000, or ₱200. Choose "Self-employed / voluntary (SSS)" above to see your amounts.
Do government employees pay SSS?
No. Government employees are covered by GSIS (Government Service Insurance System) instead of SSS. Choose "Government employee (GSIS)" above: you pay 9% of your monthly basic salary to GSIS and your agency pays 12%, with no salary ceiling. Your PhilHealth and Pag-IBIG follow the same rates as private-sector employees.
How much is the GSIS contribution in 2026?
Regular GSIS members pay a personal share of 9% of their monthly basic salary, and the government agency pays a government share of 12%, for a total of 21%. Unlike SSS, the rate is applied to your full basic salary with no maximum. The agency also pays Employees' Compensation (EC) of ₱100 a month for each employee. Judges and constitutional commissioners follow a different scheme.