SSS Contribution for Kasambahay 2026: Rates, Forms, Deadlines

TL;DR: A household employer pays SSS on a monthly salary credit set by the kasambahay wage bracket, under Circular No. 2024-007, which took effect in January 2025 and is still the schedule SSS publishes as current. At the ₱7,800 Metro Manila kasambahay minimum the salary credit is ₱8,000, so you remit ₱810 and deduct ₱400 from her salary, for ₱1,210 a month. The old "employer pays everything" rule only bites below ₱5,000, and no regional kasambahay minimum wage is that low any more.

Most families get one thing wrong about kasambahay SSS, and it is the same thing every time. They read that the employer shoulders the contribution when the salary is below ₱5,000, decide that sounds generous, and then never check whether their own kasambahay is below ₱5,000. She almost certainly is not. The lowest kasambahay minimum wage anywhere in the country is ₱5,500, in BARMM. Everywhere else it is higher.

So the practical answer for nearly every household in 2026 is the shared one. This guide says "she" because most kasambahay are women; every rule applies the same way to men. You remit the full amount to SSS and deduct her share from her pay. This guide walks the whole thing: coverage, the current table, four worked salaries, the forms, the monthly deadline, and what SSS does to households that skip it.

Who must be covered, and from when

Section 30 of Republic Act 10361, the Batas Kasambahay, says a domestic worker who has rendered at least one month of service is covered by SSS, PhilHealth and Pag-IBIG, and is entitled to all the benefits under those laws. That covers general househelp, yaya, cook, gardener and laundry person. It excludes anyone who does domestic work only occasionally and not as an occupation.

SSS sets the age boundaries. Its compulsory coverage page lists kasambahay among private-sector employees who are not over sixty years of age, with coverage available up to the sixtieth birthday if this is her first time. At the other end, Section 16 of the same law makes it unlawful to employ anyone below fifteen as a domestic worker.

There is a small timing wrinkle worth knowing. The law describes coverage after one month of service, but SSS tells household employers to require house helpers to register and present their SS numbers for reporting within 30 days from the hiring date. Do not treat that as a grace month to stay silent. Get her SS number in week one and file the report before day 30, so her first month is credited rather than argued about later.

One exception families miss. Family drivers sit outside the kasambahay wage orders, and SSS says a family driver registration is submitted separately to each agency instead of going through the unified kasambahay form. A driver in a real employer relationship is still an SSS-covered employee. See our family driver salary guide for how that role is priced and structured.

Who pays what, and why the ₱5,000 rule barely applies now

Section 30 puts the contribution on the employer, then adds one condition. If the domestic worker receives a wage of ₱5,000 and above per month, she pays the proportionate share.

Here is why that condition has quietly stopped mattering. The NWPC summary of current domestic worker minimum wages as of 9 July 2026 shows every region at ₱5,500 or above, with Metro Manila at ₱7,800 under Wage Order No. NCR-DW-06, effective 7 February 2026. A kasambahay paid the legal minimum is above the ₱5,000 line no matter where she works. Our regional kasambahay minimum wage guide has the region-by-region figures.

If you are paying below ₱5,000, the SSS question is the smaller of your problems. Fix the wage first.

Now the part that surprises people. Crossing ₱5,000 does not raise your SSS bill. It lowers it. Below the line the employer carries ₱750 of regular SS plus ₱10 of Employees Compensation, so ₱760. At ₱5,000 the total is still ₱760, but it is split ₱510 from you and ₱250 from her. Same household total, ₱250 less out of your pocket.

Two more mechanics from the circular. The Employees Compensation charge is always employer-only, ₱10 a month up to a ₱14,500 salary credit and ₱30 from ₱15,000 upward. And the Mandatory Provident Fund column is blank for every bracket at or below a ₱20,000 salary credit. SSS tells household employers to deduct a provident fund share only from house helpers earning over ₱20,000, so at ordinary kasambahay pay there is no MPF or WISP portion to compute.

The 2026 SSS contribution table for household employers

The rate is 15 percent and the maximum salary credit is ₱35,000, both of which took effect in 2025 under Republic Act 11199. SSS published the household employer version as Circular No. 2024-007, signed 19 December 2024. Checking the SSS circulars list on 4 September 2026, nothing issued in 2025 or 2026 replaces it, and the SSS contribution table page still carries it as the current schedule.

Read the table by bracket, not by wage. Your kasambahay salary picks a row, and the row sets the monthly salary credit. A ₱7,800 salary does not produce a ₱7,800 salary credit. It falls in the ₱7,750 to ₱8,249.99 bracket, so the salary credit is ₱8,000.

| Monthly salary | Salary credit | Employer share | Kasambahay share | Total | | -------------------- | ------------- | -------------- | ---------------- | ------ | | ₱4,750 to ₱4,999.99 | ₱5,000 | ₱760 | none | ₱760 | | ₱5,000 to ₱5,249.99 | ₱5,000 | ₱510 | ₱250 | ₱760 | | ₱5,250 to ₱5,749.99 | ₱5,500 | ₱560 | ₱275 | ₱835 | | ₱5,750 to ₱6,249.99 | ₱6,000 | ₱610 | ₱300 | ₱910 | | ₱6,250 to ₱6,749.99 | ₱6,500 | ₱660 | ₱325 | ₱985 | | ₱6,750 to ₱7,249.99 | ₱7,000 | ₱710 | ₱350 | ₱1,060 | | ₱7,250 to ₱7,749.99 | ₱7,500 | ₱760 | ₱375 | ₱1,135 | | ₱7,750 to ₱8,249.99 | ₱8,000 | ₱810 | ₱400 | ₱1,210 | | ₱8,250 to ₱8,749.99 | ₱8,500 | ₱860 | ₱425 | ₱1,285 | | ₱8,750 to ₱9,249.99 | ₱9,000 | ₱910 | ₱450 | ₱1,360 | | ₱9,250 to ₱9,749.99 | ₱9,500 | ₱960 | ₱475 | ₱1,435 | | ₱9,750 to ₱10,249.99 | ₱10,000 | ₱1,010 | ₱500 | ₱1,510 |

Every employer figure above already includes the ₱10 Employees Compensation charge. Benefits are computed on the salary credit, which the circular caps at ₱20,000 for the regular SS and EC programs.

Four salaries, worked out

1. ₱5,500 in BARMM, the national floor. Salary credit ₱5,500. You send ₱835, of which ₱275 is deducted from her pay.
2. ₱6,500 in a provincial city. Salary credit ₱6,500. You send ₱985 and deduct ₱325.
3. ₱7,800, the Metro Manila minimum. Salary credit rounds up to ₱8,000. You send ₱1,210 and deduct ₱400.
4. ₱10,000 for an experienced yaya. Salary credit ₱10,000. You send ₱1,510 and deduct ₱500.

Budget the employer figure alongside the salary, not out of it. If you are still setting the number, run it through the salary calculator first, then come back and read the bracket.

SSS online registration for employers: getting your HR number

You need your own Household Employer ID number, and SSS is explicit that it is separate and distinct from your personal SS number. Using your member number to pay her contributions posts the money to the wrong record.

The SSS household employer page sets out the path:

1. Fill out one Household Employer Unified Registration Form, PPS-HEUR1, and submit it at any branch or service office of SSS, PhilHealth or Pag-IBIG, with a Specimen Signature Card, SS Form L-501. No supporting documents are needed if you submit it yourself. Sending a representative means attaching a signed letter of authorization and presenting both your original valid ID and theirs.
2. That single form gets you three employer numbers at once: your SS number, PhilHealth PIN, and Pag-IBIG MID or RTN.
3. Report her employment using the Household Employment Unified Report Form, PPS-HEUR2.
4. Create your My.SSS account at sss.gov.ph. Choose "Create account", select "Household Employer", complete the household employer information form, confirm through the emailed link, add your address, then set your password from the second email.
5. Enrol a bank account through the Disbursement Account Enrollment Module inside My.SSS. Do this before you need it. It is how sickness and maternity reimbursements reach you by transfer instead of a cheque in the post, and the registered SSS name has to match the bank account name exactly.

Submit a fresh Specimen Signature Card every year, and file an Employer Data Change Request, SS Form R-8, whenever your details change.

Getting your kasambahay an SS number without trapping her in Temporary status

She files a Kasambahay Unified Registration Form, PPS-KUR, at any SSS, PhilHealth or Pag-IBIG office, and receives all three membership numbers from that one form. For SSS she presents one primary document, a birth or baptismal certificate, driver licence, passport, PRC card or seaman book. Without one, she can present two secondary documents such as an ATM card, bank passbook, marriage contract, NBI or police clearance, postal ID, voter ID, school records, or a barangay or city ID, both bearing her name and at least one showing her date of birth.

Now the trap, and it is a real one. The SSS kasambahay page says an SS number is still issued when documents are missing, when registration happens at PhilHealth or Pag-IBIG, or when the registrant cannot sign. That membership is flagged Temporary. A Temporary number works for contribution payment and employer reporting and nothing else. She cannot claim a benefit or take a loan on it until it is converted to Permanent by filing a Member Data Amendment Form, SS Form E-4, with the missing document or signature.

So the household that dutifully remits for three years while her record sits Temporary has paid for a maternity benefit she cannot claim. Ask her to check her status early and help her get the document. Help means paying for the PSA copy and giving her the time off to queue.

What help does not mean: holding her originals. An employer keeping a worker's identity documents is a control tactic, and it turns up in trafficking and forced labour cases. Photocopy what you need and hand the originals straight back the same day.

Kasambahay Unified Registration System, the one-form shortcut

The unified system exists because the Batas Kasambahay implementing rules required one. SSS describes the Kasambahay Unified Registration System as a one stop shop that integrates SSS, PhilHealth and Pag-IBIG registration into a single web service, so an employer or a kasambahay can walk into any one of the three agencies and come out registered with all three.

Three forms carry the whole system, and all three can be downloaded from sss.gov.ph, philhealth.gov.ph or pagibigfund.gov.ph:

• PPS-HEUR1, Household Employer Unified Registration Form.
• PPS-HEUR2, Household Employment Unified Report Form.
• PPS-KUR, Kasambahay Unified Registration Form.

Two caveats. Registration is unified, but the contributions are not, so PhilHealth and Pag-IBIG each have their own rates and their own remittance. And updates to personal information, dependants or beneficiaries have to be filed at each agency separately, as does a family driver registration.

Paying every month: PRN, deadline, channels

Every payment needs a Payment Reference Number. Since 2018 SSS has run real-time posting, and the PRN is what routes the money to the right member and the right month. Generate it from your My.SSS employer account or the MySSS mobile app, where you can view and download the pre-generated collection list carrying the PRN.

The deadline for household employers, from the SSS pay contributions page, is the last day of the month following the applicable month, or the calendar quarter as the case may be. January is due by the last day of February. There is no schedule keyed to the last digit of your employer number for household employers, whatever the older blog posts say. If the deadline lands on a Saturday, Sunday or holiday, pay on the next working day. You may also pay ahead for at most one calendar year.

Where to pay:

• Over the counter at SSS branches with tellering facilities, accredited banks and non-bank collecting partners. Present the PRN.
• Through a partner bank or collecting partner website or app, or the Bancnet e-Gov facility. Choose SSS as biller and enter the PRN as the account or reference number.
• Through the MySSS mobile app, which handles GCash, Maya, debit and credit cards.
• By automatic debit arrangement, if you would rather not remember.

Two things ride alongside the contribution. If she has an SSS salary loan, deduct the amortisation and remit it with the Loans Collection List using a separate loans PRN, and ask any new hire to disclose existing loans with an updated statement of loan account. And you advance her SS or EC sickness benefit and her maternity benefit against an approved SSS notification, then get reimbursed to the bank account you enrolled.

What happens if you skip it

SSS is blunt about this. A household employer who fails to report and remit can be sued under two laws at once, Section 40 of Republic Act 10361 and Section 28 of Republic Act 11199. If found liable you pay the benefits of a kasambahay who dies, becomes disabled, gets sick or reaches retirement age, you pay all unpaid contributions plus a penalty of two percent per month, and you face a criminal offence punishable by fine, imprisonment or both. Section 40 of the Batas Kasambahay sets its fine at ₱10,000 to ₱40,000.

Then the line that should end the debate in any household: the kasambahay is still entitled to SSS benefits even if the household employer fails or refuses to report and remit. Skipping does not save the money. It moves the entire bill onto you, later, with a penalty attached, at the worst possible moment.

Keep the paper. SSS requires household employers to maintain employment and payroll records, official receipts for contributions and loan payments, amounts deducted from salary, and a logbook of sickness, injury or death for work-connected incidents, and to produce them on inspection. Separately, Section 17 of the Batas Kasambahay requires you to register her in the Registry of Domestic Workers at the barangay where you live. Both of those sit inside the wider set of duties covered in our Batas Kasambahay explainer.

For the kasambahay: check that your employer is actually paying

You do not have to take anyone's word for it. Create a My.SSS account on sss.gov.ph or install the MySSS mobile app, where you can view your membership details and your monthly contributions. Posting is real time, so a payment made this week should appear.

Read three things on each line: the month, the salary credit, and the amount. A missing month means nothing was remitted for that month. A salary credit lower than your salary bracket means someone declared you at a lower wage, which shrinks every future benefit.

Three more points for your own protection:

• Check whether your membership says Temporary. If it does, file the Member Data Amendment Form, SS Form E-4, with a birth certificate or a signature before you need a loan or a maternity claim, not after.
• Your employer is allowed to deduct only your share. If a deduction appears that is larger than the table figure for your bracket, ask for it in writing on your payslip.
• Never surrender your original documents, your UMID or your SS number to a recruiter or an agency as a condition of placement. No legitimate employer needs to hold them, and no placement fee should be charged to you.

If a month is missing, ask your employer for the receipt first. If nothing changes, call the SSS hotline 1455 or visit a branch. You keep the entitlement either way, and the record you build now is what pays for your retirement.

Your monthly checklist

• [ ] HR number secured through PPS-HEUR1, separate from your personal SS number
• [ ] Kasambahay reported within 30 days of hiring, using PPS-HEUR2
• [ ] Her membership status confirmed as Permanent, not Temporary
• [ ] Correct bracket read from the current schedule for her actual salary
• [ ] PRN generated in My.SSS before payday
• [ ] Her share deducted and shown on her payslip, never more than the table figure
• [ ] Paid by the last day of the following month, receipt filed
• [ ] Bank account enrolled through DAEM for reimbursements

Set a recurring reminder for the 25th. That is the single highest-value habit in this whole guide, because every problem above starts with a month nobody paid.

Frequently Asked Questions

How much is the SSS contribution for a kasambahay in 2026?

It depends on the salary bracket in SSS Circular No. 2024-007, which took effect in January 2025 and is still the schedule SSS publishes as current. A kasambahay earning the ₱7,800 NCR minimum falls in the ₱8,000 monthly salary credit bracket, so the household employer remits ₱810 and the kasambahay share is ₱400, or ₱1,210 in total. At a ₱5,500 salary the total is ₱835, split ₱560 and ₱275.

Who pays the SSS contribution of a kasambahay, the employer or the kasambahay?

Section 30 of Republic Act 10361 says the employer shoulders the contribution, and the kasambahay pays a proportionate share once the wage reaches ₱5,000 a month. Every regional kasambahay minimum wage is now above ₱5,000, so in practice almost every household splits the bill. The employer still remits the whole amount to SSS and deducts the worker share from salary.

How do I register as a household employer with SSS?

File one Household Employer Unified Registration Form, PPS-HEUR1, at any SSS, PhilHealth or Pag-IBIG branch together with a Specimen Signature Card, SS Form L-501. You are issued a Household Employer ID number that is separate from your personal SS number. Then create a My.SSS account online, choosing Household Employer, so you can generate a Payment Reference Number every month.

When is the SSS payment deadline for a household employer?

SSS gives household employers the last day of the month following the applicable month, or the calendar quarter as the case may be. So the contribution for January is due by the last day of February. There is no deadline schedule based on the last digit of the employer number for household employers, and if the deadline falls on a weekend or holiday you may pay on the next working day.

What happens if I do not pay my kasambahay SSS contributions?

SSS says a household employer who fails to report and remit can be sued under Section 40 of Republic Act 10361 and Section 28 of Republic Act 11199. You would owe the unpaid contributions plus a two percent penalty per month, the value of any benefit your kasambahay would have received, and a fine of ₱10,000 to ₱40,000 with possible imprisonment. The kasambahay stays entitled to SSS benefits either way, so the cost lands on the household.

Start with a helper whose paperwork is already in order

Half the friction here disappears when your kasambahay already has a Permanent SS number and knows her own record. On Helpers, browse verified helpers and start hiring with candidates whose identity and references have been checked, then use Helpers Manage to keep payroll and contribution reminders on one schedule instead of in your head. If this is your first hire, our first-yaya walkthrough covers the interview and contract side. When you are ready, create a family account and post the role.