- Regular Employers: Last day of the following month (e.g., March 2026 contributions are due April 30, 2026).
- Self-Employed/Voluntary (Monthly): Last day of the following month.
- Self-Employed/Voluntary (Quarterly):Last day of the month following the quarter.
- OFWs (Jan-Sep 2025): Extended to January 2, 2026.
- OFWs (Oct-Dec 2025): January 31, 2026.
- Weekends/Holidays: If the deadline falls on a weekend or holiday, payment is accepted on the next working day.
- PRN Usage: Mandatory use of the Payment Reference Number (PRN) via the My.SSS portal is required for timely posting.
- Penalties: Late payments for employers incur penalties. Self-employed and voluntary members cannot pay for missed periods once the deadline passes.
As an employer, How to pay the SSS contributions of your employees? 2026
Absolutely! Let’s go step by step on how, as an employer, you pay your employees’ SSS contributions in 2026, including the TRN system and all the details you need for a small shop.
Step 1: Register as an SSS Employer
Before you can remit contributions, your business must be registered with SSS.
-
Employer Registration (Form R-1)
- Fill out the SSS R-1 form at the nearest branch or online.
- You will get an Employer ID Number (EIN).
- Register your employees (Form E-1)
- Each employee must have an SSS Number.
- If they are not yet registered, you submit Form E-1 for each employee.
Step 2: Determine employee contributions
SSS contributions are shared between employer and employee, plus EC (Employee Compensation) Fund paid by employer only.
Contribution rates for 2026
| Component | Rate | Paid by |
|---|---|---|
| Pension & Benefits | 14% of Monthly Salary Credit (MSC) | Employer: 8.5%, Employee: 5.5% |
| Employee Compensation (EC) Fund | 1% of MSC | Employer only |
| Total | 15% | Split as above |
Example: Employee earning ₱12,000/month
- MSC = ₱12,000
- Total contribution = 15% × 12,000 = ₱1,800
- Employer portion = 8.5% + 1% = ₱1,020 + 120 = ₱1,140
- Employee portion = 5.5% × 12,000 = ₱660
- Total remittance by employer = ₱1,800
Note= Pls see updated 2025 SSS Contribution Table
Step 3: Generate a TRN (Transaction Reference Number)
The TRN ensures that your payment is credited to your employees’ accounts correctly.
How to generate TRN:
- Log in to My.SSS Employer Portal.
- Go to Payments → Generate TRN.
-
Enter:
- Coverage period (month you are paying for)
- Employee contributions (employer and employee share)
- The system generates a unique TRN.
You can generate a TRN for all employees in one batch, making it easy for small shops.
Step 4: Remit the payment using the TRN
Once you have a TRN, you can pay through:
- Online banking – using SSS-accredited banks
- Over-the-counter – in SSS-accredited banks or payment centers
- Through payroll service provider – optional if you have many employees
Always keep the proof of payment and TRN number for your records.
Step 5: Reporting and compliance
- You must remit contributions monthly, on or before the 10th of the following month.
- Example: Contributions for January 2026 → due February 10, 2026.
- Submit Remittance Report of Premium Payments (R-3) if required.
✅ Summary Workflow for a Small Shop
- Register as employer (R-1) → get Employer ID
- Register your employees (E-1) → ensure each has SSS Number
- Calculate contributions based on MSC
- Generate TRN on My.SSS portal
- Pay employer + employee share + EC via bank or online using TRN
- Keep proof of payment for records
๐ก Tip: For a small shop, you can simplify by:
- Using My.SSS to compute contributions automatically
- Generating one TRN for all employees each month
- Keeping a monthly record sheet for easy audit
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