SSS Contribution Table 2026: Employer Guide for Coffee Shops
By Robin Salvador, co-founder, Caffeine Brothers
Last updated: October 30, 2026
Quick answer: There is no new SSS contribution table for 2026. Employers still use the schedule in SSS Circular No. 2024-006, effective January 2025: a total rate of 15% of the monthly salary credit (MSC), with 10% paid by the employer and 5% by the employee, on credits from ₱5,000 to ₱35,000. The employer also pays ₱10 or ₱30 for Employees’ Compensation. Credits above ₱20,000 go to the Mandatory Provident Fund. For a Metro Manila crew member on ₱755 a day, the monthly SSS cost is ₱1,980 for the employer and ₱975 for the employee.
Key takeaways
- Republic Act No. 11199 raised the SSS rate in steps from 12% in 2019 to 15% in 2025 and lists no step after 2025.
- SSS Circular No. 2024-006, dated December 19, 2024, is still the business employer schedule shown on sss.gov.ph as of October 30, 2026: 61 brackets, MSC ₱5,000 to ₱35,000.
- Employer share is 10% of the MSC plus ₱10 (MSC below ₱15,000) or ₱30 (₱15,000 and up); the employee share is 5%.
- At 26 paid days, Wage Order NCR-28 (effective September 26, 2026) moved a ₱755 worker from the ₱18,000 to the ₱19,500 credit, adding ₱150 a month to the employer share and ₱75 to the employee share.
- Late remittance costs 2% a month on top of the unpaid contributions under Section 22 of RA 11199.
Every December, café owners redo their payroll budget for the new year, and the first question is usually whether SSS is going up again. We run a roastery that supplies cafés and offices, and we pay SSS for our own team, so we checked the official sources instead of the many copied tables online. This guide reads the SSS Charter (RA 11199), the current SSS circulars and the official contribution table, then works the numbers for typical coffee shop pay. It is a plain-language summary, not legal or accounting advice.
Is there a new SSS contribution table for 2026?
No. As of October 30, 2026, the official SSS contribution table page is headed “Effective January 2025” and links the five schedules issued in December 2024: Circular No. 2024-006 for business employers and employees, 2024-007 for household employers and kasambahay, 2024-008 for self-employed members, 2024-009 for voluntary members and non-working spouses, and 2024-010 for land-based OFWs. The SSS circulars index lists five circulars for 2026 (2026-001 to 2026-005), and none of them changes contributions. They cover benefit payouts to persons deprived of liberty, the pension reform program, emergency loans, OFW contact updates and the LoanLite micro loan.
The reason is in the law. Section 4 of RA 11199, approved February 7, 2019, set the contribution rate and salary credit limits year by year, and the schedule ends at 2025. In a Gulf News report updated February 28, 2026, SSS President and CEO Robert Joseph de Claro said, “The last contribution increase was January last year.” So the 2025 table is the 2026 table. If SSS issues a new circular, it would appear on the same circulars page, and we will update this article.
| Year | Total rate | Employer | Employee | Minimum MSC | Maximum MSC |
|---|---|---|---|---|---|
| 2019 | 12% | 8% | 4% | ₱2,000 | ₱20,000 |
| 2020 | 12% | 8% | 4% | ₱2,000 | ₱20,000 |
| 2021 | 13% | 8.5% | 4.5% | ₱3,000 | ₱25,000 |
| 2022 | 13% | 8.5% | 4.5% | ₱3,000 | ₱25,000 |
| 2023 | 14% | 9.5% | 4.5% | ₱4,000 | ₱30,000 |
| 2024 | 14% | 9.5% | 4.5% | ₱4,000 | ₱30,000 |
| 2025 onward | 15% | 10% | 5% | ₱5,000 | ₱35,000 |
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SSS does not take a percentage of the exact salary. It first places the employee’s monthly compensation in a bracket, and each bracket has a fixed monthly salary credit. Under Circular No. 2024-006, the brackets are ₱500 wide: pay below ₱5,250 gets the ₱5,000 minimum credit, pay from ₱5,250 to ₱5,749.99 gets ₱5,500, and so on up to ₱34,750 and over, which gets the ₱35,000 maximum.
- The employer pays 10% of the MSC and the employee pays 5%, for 15% in total.
- The employer alone pays the Employees’ Compensation (EC) premium: ₱10 a month when the MSC is below ₱15,000, and ₱30 from ₱15,000 up.
- Only the first ₱20,000 of the MSC counts for regular SSS benefits such as sickness, maternity, retirement and death. The part from ₱20,000 to ₱35,000 goes to the Mandatory Provident Fund (MPF), a personal savings account credited to the member.
- Section 19 of RA 11199 says the employer may not deduct its own share from the employee’s pay, directly or indirectly.
For example, a barista earning ₱19,630 in a month falls in the ₱19,250 to ₱19,749.99 bracket, so the credit is ₱19,500. The employer owes ₱1,950 plus ₱30 EC, which is ₱1,980, and ₱975 is deducted from the barista’s pay. The total remittance is ₱2,955.
SSS contribution table 2026 for employers and employees
This is the full business employer schedule from Circular No. 2024-006, rebuilt from the official image and checked against it row by row. “Employer SS + MPF” is the employer’s 10% share; the employer total adds EC.
| Monthly compensation (₱) | MSC (₱) | of which MPF (₱) | Employer SS + MPF (₱) | EC (₱) | Employer total (₱) | Employee (₱) | Total (₱) |
|---|---|---|---|---|---|---|---|
| Below 5,250 | 5,000.00 | 0.00 | 500.00 | 10.00 | 510.00 | 250.00 | 760.00 |
| 5,250 to 5,749.99 | 5,500.00 | 0.00 | 550.00 | 10.00 | 560.00 | 275.00 | 835.00 |
| 5,750 to 6,249.99 | 6,000.00 | 0.00 | 600.00 | 10.00 | 610.00 | 300.00 | 910.00 |
| 6,250 to 6,749.99 | 6,500.00 | 0.00 | 650.00 | 10.00 | 660.00 | 325.00 | 985.00 |
| 6,750 to 7,249.99 | 7,000.00 | 0.00 | 700.00 | 10.00 | 710.00 | 350.00 | 1,060.00 |
| 7,250 to 7,749.99 | 7,500.00 | 0.00 | 750.00 | 10.00 | 760.00 | 375.00 | 1,135.00 |
| 7,750 to 8,249.99 | 8,000.00 | 0.00 | 800.00 | 10.00 | 810.00 | 400.00 | 1,210.00 |
| 8,250 to 8,749.99 | 8,500.00 | 0.00 | 850.00 | 10.00 | 860.00 | 425.00 | 1,285.00 |
| 8,750 to 9,249.99 | 9,000.00 | 0.00 | 900.00 | 10.00 | 910.00 | 450.00 | 1,360.00 |
| 9,250 to 9,749.99 | 9,500.00 | 0.00 | 950.00 | 10.00 | 960.00 | 475.00 | 1,435.00 |
| 9,750 to 10,249.99 | 10,000.00 | 0.00 | 1,000.00 | 10.00 | 1,010.00 | 500.00 | 1,510.00 |
| 10,250 to 10,749.99 | 10,500.00 | 0.00 | 1,050.00 | 10.00 | 1,060.00 | 525.00 | 1,585.00 |
| 10,750 to 11,249.99 | 11,000.00 | 0.00 | 1,100.00 | 10.00 | 1,110.00 | 550.00 | 1,660.00 |
| 11,250 to 11,749.99 | 11,500.00 | 0.00 | 1,150.00 | 10.00 | 1,160.00 | 575.00 | 1,735.00 |
| 11,750 to 12,249.99 | 12,000.00 | 0.00 | 1,200.00 | 10.00 | 1,210.00 | 600.00 | 1,810.00 |
| 12,250 to 12,749.99 | 12,500.00 | 0.00 | 1,250.00 | 10.00 | 1,260.00 | 625.00 | 1,885.00 |
| 12,750 to 13,249.99 | 13,000.00 | 0.00 | 1,300.00 | 10.00 | 1,310.00 | 650.00 | 1,960.00 |
| 13,250 to 13,749.99 | 13,500.00 | 0.00 | 1,350.00 | 10.00 | 1,360.00 | 675.00 | 2,035.00 |
| 13,750 to 14,249.99 | 14,000.00 | 0.00 | 1,400.00 | 10.00 | 1,410.00 | 700.00 | 2,110.00 |
| 14,250 to 14,749.99 | 14,500.00 | 0.00 | 1,450.00 | 10.00 | 1,460.00 | 725.00 | 2,185.00 |
| 14,750 to 15,249.99 | 15,000.00 | 0.00 | 1,500.00 | 30.00 | 1,530.00 | 750.00 | 2,280.00 |
| 15,250 to 15,749.99 | 15,500.00 | 0.00 | 1,550.00 | 30.00 | 1,580.00 | 775.00 | 2,355.00 |
| 15,750 to 16,249.99 | 16,000.00 | 0.00 | 1,600.00 | 30.00 | 1,630.00 | 800.00 | 2,430.00 |
| 16,250 to 16,749.99 | 16,500.00 | 0.00 | 1,650.00 | 30.00 | 1,680.00 | 825.00 | 2,505.00 |
| 16,750 to 17,249.99 | 17,000.00 | 0.00 | 1,700.00 | 30.00 | 1,730.00 | 850.00 | 2,580.00 |
| 17,250 to 17,749.99 | 17,500.00 | 0.00 | 1,750.00 | 30.00 | 1,780.00 | 875.00 | 2,655.00 |
| 17,750 to 18,249.99 | 18,000.00 | 0.00 | 1,800.00 | 30.00 | 1,830.00 | 900.00 | 2,730.00 |
| 18,250 to 18,749.99 | 18,500.00 | 0.00 | 1,850.00 | 30.00 | 1,880.00 | 925.00 | 2,805.00 |
| 18,750 to 19,249.99 | 19,000.00 | 0.00 | 1,900.00 | 30.00 | 1,930.00 | 950.00 | 2,880.00 |
| 19,250 to 19,749.99 | 19,500.00 | 0.00 | 1,950.00 | 30.00 | 1,980.00 | 975.00 | 2,955.00 |
| 19,750 to 20,249.99 | 20,000.00 | 0.00 | 2,000.00 | 30.00 | 2,030.00 | 1,000.00 | 3,030.00 |
| 20,250 to 20,749.99 | 20,500.00 | 500.00 | 2,050.00 | 30.00 | 2,080.00 | 1,025.00 | 3,105.00 |
| 20,750 to 21,249.99 | 21,000.00 | 1,000.00 | 2,100.00 | 30.00 | 2,130.00 | 1,050.00 | 3,180.00 |
| 21,250 to 21,749.99 | 21,500.00 | 1,500.00 | 2,150.00 | 30.00 | 2,180.00 | 1,075.00 | 3,255.00 |
| 21,750 to 22,249.99 | 22,000.00 | 2,000.00 | 2,200.00 | 30.00 | 2,230.00 | 1,100.00 | 3,330.00 |
| 22,250 to 22,749.99 | 22,500.00 | 2,500.00 | 2,250.00 | 30.00 | 2,280.00 | 1,125.00 | 3,405.00 |
| 22,750 to 23,249.99 | 23,000.00 | 3,000.00 | 2,300.00 | 30.00 | 2,330.00 | 1,150.00 | 3,480.00 |
| 23,250 to 23,749.99 | 23,500.00 | 3,500.00 | 2,350.00 | 30.00 | 2,380.00 | 1,175.00 | 3,555.00 |
| 23,750 to 24,249.99 | 24,000.00 | 4,000.00 | 2,400.00 | 30.00 | 2,430.00 | 1,200.00 | 3,630.00 |
| 24,250 to 24,749.99 | 24,500.00 | 4,500.00 | 2,450.00 | 30.00 | 2,480.00 | 1,225.00 | 3,705.00 |
| 24,750 to 25,249.99 | 25,000.00 | 5,000.00 | 2,500.00 | 30.00 | 2,530.00 | 1,250.00 | 3,780.00 |
| 25,250 to 25,749.99 | 25,500.00 | 5,500.00 | 2,550.00 | 30.00 | 2,580.00 | 1,275.00 | 3,855.00 |
| 25,750 to 26,249.99 | 26,000.00 | 6,000.00 | 2,600.00 | 30.00 | 2,630.00 | 1,300.00 | 3,930.00 |
| 26,250 to 26,749.99 | 26,500.00 | 6,500.00 | 2,650.00 | 30.00 | 2,680.00 | 1,325.00 | 4,005.00 |
| 26,750 to 27,249.99 | 27,000.00 | 7,000.00 | 2,700.00 | 30.00 | 2,730.00 | 1,350.00 | 4,080.00 |
| 27,250 to 27,749.99 | 27,500.00 | 7,500.00 | 2,750.00 | 30.00 | 2,780.00 | 1,375.00 | 4,155.00 |
| 27,750 to 28,249.99 | 28,000.00 | 8,000.00 | 2,800.00 | 30.00 | 2,830.00 | 1,400.00 | 4,230.00 |
| 28,250 to 28,749.99 | 28,500.00 | 8,500.00 | 2,850.00 | 30.00 | 2,880.00 | 1,425.00 | 4,305.00 |
| 28,750 to 29,249.99 | 29,000.00 | 9,000.00 | 2,900.00 | 30.00 | 2,930.00 | 1,450.00 | 4,380.00 |
| 29,250 to 29,749.99 | 29,500.00 | 9,500.00 | 2,950.00 | 30.00 | 2,980.00 | 1,475.00 | 4,455.00 |
| 29,750 to 30,249.99 | 30,000.00 | 10,000.00 | 3,000.00 | 30.00 | 3,030.00 | 1,500.00 | 4,530.00 |
| 30,250 to 30,749.99 | 30,500.00 | 10,500.00 | 3,050.00 | 30.00 | 3,080.00 | 1,525.00 | 4,605.00 |
| 30,750 to 31,249.99 | 31,000.00 | 11,000.00 | 3,100.00 | 30.00 | 3,130.00 | 1,550.00 | 4,680.00 |
| 31,250 to 31,749.99 | 31,500.00 | 11,500.00 | 3,150.00 | 30.00 | 3,180.00 | 1,575.00 | 4,755.00 |
| 31,750 to 32,249.99 | 32,000.00 | 12,000.00 | 3,200.00 | 30.00 | 3,230.00 | 1,600.00 | 4,830.00 |
| 32,250 to 32,749.99 | 32,500.00 | 12,500.00 | 3,250.00 | 30.00 | 3,280.00 | 1,625.00 | 4,905.00 |
| 32,750 to 33,249.99 | 33,000.00 | 13,000.00 | 3,300.00 | 30.00 | 3,330.00 | 1,650.00 | 4,980.00 |
| 33,250 to 33,749.99 | 33,500.00 | 13,500.00 | 3,350.00 | 30.00 | 3,380.00 | 1,675.00 | 5,055.00 |
| 33,750 to 34,249.99 | 34,000.00 | 14,000.00 | 3,400.00 | 30.00 | 3,430.00 | 1,700.00 | 5,130.00 |
| 34,250 to 34,749.99 | 34,500.00 | 14,500.00 | 3,450.00 | 30.00 | 3,480.00 | 1,725.00 | 5,205.00 |
| 34,750 and over | 35,000.00 | 15,000.00 | 3,500.00 | 30.00 | 3,530.00 | 1,750.00 | 5,280.00 |
What does SSS cost a coffee shop per employee?
Café payroll sits mostly in the ₱15,000 to ₱25,000 range, so most crew land in the ₱15,000 to ₱20,000 credits where EC is ₱30 and no MPF applies yet. The Metro Manila figures below use Wage Order NCR-28, which took effect September 26, 2026, and set the daily minimum at ₱755 for non-agriculture and ₱718 for retail and service establishments employing 15 workers or less (GMA News, September 26, 2026). We multiplied by 26 paid days, the same Monday to Saturday assumption used in our barista salary guide. Your own count of paid days may differ.
| Employee | MSC (₱) | Employer incl. EC (₱) | Employee (₱) | Total (₱) | Employer per year (₱) |
|---|---|---|---|---|---|
| Part-time or trainee, ₱10,000 a month | 10,000.00 | 1,010.00 | 500.00 | 1,510.00 | 12,120.00 |
| Crew, ₱15,000 a month | 15,000.00 | 1,530.00 | 750.00 | 2,280.00 | 18,360.00 |
| NCR crew at ₱718 a day (26 days = ₱18,668) | 18,500.00 | 1,880.00 | 925.00 | 2,805.00 | 22,560.00 |
| NCR crew at ₱755 a day (26 days = ₱19,630) | 19,500.00 | 1,980.00 | 975.00 | 2,955.00 | 23,760.00 |
| Shift supervisor, ₱25,000 a month | 25,000.00 | 2,530.00 | 1,250.00 | 3,780.00 | 30,360.00 |
| Café manager, ₱35,000 or more | 35,000.00 | 3,530.00 | 1,750.00 | 5,280.00 | 42,360.00 |
The wage hike moved crew into higher brackets. Before NCR-28, the old ₱695 rate gave ₱18,070 a month at 26 days, which sits under the ₱18,000 credit (employer ₱1,830, employee ₱900). At ₱755 the credit is ₱19,500, so the employer pays ₱150 more and the employee ₱75 more each month. The ₱718 rate moved from the ₱17,000 credit (old ₱658 rate) to ₱18,500, the same ₱150 and ₱75 increase.
For a small café with six crew on ₱718, the employer’s SSS share is ₱1,880 × 6 = ₱11,280 a month, or ₱135,360 a year. At ₱755 it is ₱11,880 a month and ₱142,560 a year. Remember that PhilHealth and Pag-IBIG are separate contributions, and SSS is not part of the basis for the 13th month pay computation, which uses basic salary only.
How much do café owners pay as self-employed members?
If you run your coffee shop as a sole proprietor, you are a self-employed member for your own SSS. Circular No. 2024-008 uses the same brackets, but you pay the whole 15% plus EC yourself, based on the monthly earnings you declared. Declaring ₱20,000 a month means ₱3,000 for regular SS plus ₱30 EC, or ₱3,030. Declaring ₱35,000 or more means ₱3,000 regular SS, ₱2,250 MPF and ₱30 EC, or ₱5,280. The minimum, below ₱5,250 of earnings, is ₱760.
| Declared monthly earnings | MSC (₱) | Regular SS (₱) | MPF (₱) | EC (₱) | Total (₱) |
|---|---|---|---|---|---|
| Below ₱5,250 | 5,000.00 | 750.00 | 0.00 | 10.00 | 760.00 |
| ₱10,000 | 10,000.00 | 1,500.00 | 0.00 | 10.00 | 1,510.00 |
| ₱15,000 | 15,000.00 | 2,250.00 | 0.00 | 30.00 | 2,280.00 |
| ₱20,000 | 20,000.00 | 3,000.00 | 0.00 | 30.00 | 3,030.00 |
| ₱25,000 | 25,000.00 | 3,000.00 | 750.00 | 30.00 | 3,780.00 |
| ₱35,000 and over | 35,000.00 | 3,000.00 | 2,250.00 | 30.00 | 5,280.00 |
When is SSS due, and what happens if you pay late?
Section 22 of RA 11199 says contributions are remitted within the first ten days of the calendar month following the month they apply to, “or within such time as the Commission may prescribe.” SSS has used staggered deadlines based on the employer number. Grant Thornton Philippines summarised Circular No. 2018-022 in October 2018: the deadline depends on the 10th digit of the employer number, from the 10th of the month for digits 1 and 2 to the last day of the month for 9 and 0. Your payment reference number (PRN) in My.SSS shows the deadline that applies to you, so check it there.
Late payment is expensive. Section 22 charges the delinquent employer a penalty of 2% a month on the unpaid contribution from the due date until paid. For the six-crew café above, the October remittance is ₱2,805 × 6 = ₱16,830. Paid three months late, the penalty is 6% of that, or ₱1,009.80. The employer also stays liable for the employee share it already deducted.
A five-step SSS payroll routine for coffee shops
- Work out each person’s monthly compensation. Section 8 of RA 11199 defines compensation as “all actual remuneration for employment,” including the mandated cost-of-living allowance. Total what you paid for the month, then find the bracket in the table above.
- Read off the MSC and both shares. Use the employer total (with EC) for your cost and the employee figure for the payslip deduction.
- Generate the PRN in My.SSS. The contribution collection list and PRN show the amount and deadline for your employer number.
- Pay through an SSS payment channel before the deadline. Keep the receipt with the payroll register for the month.
- Check again in January. Look at the SSS circulars page for any new schedule, and update the bracket when pay changes, as it did for many cafés after NCR-28.
If you are budgeting for the holidays as well, our guide to holiday pay in December covers the premium rates for worked holidays, which add to the month’s remuneration and can move an employee into a higher bracket.
Frequently asked questions
Is there a new SSS contribution table for 2026?
No new schedule had been issued as of October 30, 2026. The SSS contribution table page is still headed “Effective January 2025,” the circulars index lists no 2026 circular on contributions, and RA 11199 set its last scheduled increase for 2025. Employers keep using Circular No. 2024-006.
How much is the SSS contribution rate in 2026?
The total rate is 15% of the monthly salary credit: 10% paid by the employer and 5% by the employee. The employer also pays the Employees’ Compensation premium of ₱10 when the credit is below ₱15,000 and ₱30 from ₱15,000 up.
How much SSS does a minimum wage worker pay in Metro Manila?
Taking 26 paid days a month, a ₱755 worker earns ₱19,630 and falls under the ₱19,500 salary credit: the employee pays ₱975 and the employer ₱1,980. A ₱718 worker earns ₱18,668, falls under ₱18,500 and pays ₱925, with ₱1,880 from the employer.
What is the penalty for late SSS remittance?
RA 11199 Section 22 charges the delinquent employer a penalty of 2% a month on the unpaid contributions from the due date until paid. For a ₱16,830 monthly remittance paid three months late, that is ₱1,009.80 on top of the contributions.
Sources
- SSS Contribution Table. Social Security System, page headed “Effective January 2025,” read October 30, 2026. Used to confirm the current schedules
- SSS Circular No. 2024-006: Schedule of SSS Contributions Effective January 2025 (business employers and employees). Social Security System, December 19, 2024. Used for all 61 brackets, the EC amounts, the MPF split and the benefit rules
- SSS Circular No. 2024-008: Schedule of SSS Contributions Effective January 2025 (self-employed members). Social Security System, December 19, 2024. Used for the self-employed rows
- SSS Circulars. Social Security System, read October 30, 2026. Used to confirm that the 2026 circulars (2026-001 to 2026-005) do not change contributions
- Republic Act No. 11199 (Social Security Act of 2018). LawPhil, approved February 7, 2019. Used for the definition of compensation (Section 8), the 2019 to 2025 schedule (Section 4), the ban on deducting the employer share (Section 19) and the remittance rule and 2% monthly penalty (Section 22)
- Philippines pension boost: 10% hike this year, no contribution increase. Gulf News, updated February 28, 2026. Used for the SSS CEO’s statement that the last increase was in January 2025
- DOLE: P60 wage hike in NCR takes effect Sept. 26. GMA News, September 26, 2026. Used for the NCR-28 rates of ₱755 and ₱718 and the old rates of ₱695 and ₱658
- New payment deadlines for SSS contributions starting September 2018. Grant Thornton Philippines, October 24, 2018. Used for the staggered deadlines under Circular No. 2018-022
Cite this article: Caffeine Brothers. “SSS Contribution Table 2026: Employer Guide for Coffee Shops.” Caffeine Brothers Coffee Blog, October 2026. https://caffeinebrothers.co/sss-contribution-table-2026/
You are welcome to reference the charts and frameworks in this article with a link back to this page.
Running a café on a tight payroll budget? Our wholesale coffee comes in 10 kg boxes with free Metro Manila delivery, and our financial fundamentals for café owners and Coffee Lab calculators help you cost every cup. For a quote, contact us.
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