Ultimate Counter Side Tier List – Full (May 2026) Guide

Welcome to the most comprehensive Counter Side tier list guide available! As a dedicated Counter Side player who has spent countless hours analyzing the meta and testing various team compositions, I’m excited to share my expert insights on the current state of the game. This tier list is updated for May 2026 and includes all the latest balance changes, new operators, and meta shifts that have transformed the competitive landscape.

Whether you’re a new CEO looking to understand which employees to invest in or a veteran player seeking to optimize your PVP and PVE performance, this guide will provide you with everything you need to know. I’ve analyzed data from the official sources, community feedback, and my own extensive gameplay experience to bring you the most accurate and up-to-date rankings possible.

Quick Reference: Counter Side Tier List Overview (2026)

Tier	PVP Viability	PVE Viability	Key Characteristics
SSS	Game-breaking	Essential	Meta-defining units that dominate any composition
SS	Top-tier	Excellent	Near-optimal choices with minimal weaknesses
S	Strong	Very Good	Reliable performers with specific team synergies
A	Viable	Good	Solid choices that can excel in right compositions
B	Niche	Decent	Situational picks with limited applications
C	Rarely Used	Poor	Highly specialized with minimal use cases
D	Not Recommended	Not Recommended	Outclassed by alternatives in most scenarios

Understanding the Tier List System

Before diving into the specific rankings, it’s crucial to understand how this tier list is structured and what each tier represents. In Counter Side, employee performance can vary significantly between PVP and PVE content, which is why I’ve created separate evaluations for each game mode.

Tier Definitions Explained

SSS Tier: These are the game-breaking units that define the current meta. They offer such overwhelming advantages that they can single-handedly win matches or carry entire stages. Currently, only one employee occupies this prestigious position, making them truly exceptional.

SS Tier: These employees are just a step below SSS but still represent some of the best choices in the game. They excel in their roles and can be confidently invested in without reservation. Most top-tier teams will feature multiple SS-tier employees.

S Tier: Strong performers that may have some limitations but still offer excellent value. These employees often shine in specific team compositions or against certain matchups. They’re reliable choices that won’t disappoint.

A Tier: Solid employees that can perform well in the right circumstances. While they may not be meta-defining, they offer good value and can be effective when properly supported.

B Tier and Below: These employees have increasingly limited applications and are generally outclassed by higher-tier alternatives. While they may have niche uses, they’re not recommended for general investment.

Current Meta Analysis (May 2026)

The Counter Side meta has undergone significant changes in recent months, particularly with the October 2025 balance patch and the introduction of new operators. Let me break down the key shifts that have impacted the current tier list:

Major Meta Changes

1. Balance Patch Impact: The October 2025 balance patch affected 10 key employees, including Six Wings Lee Jisoo, Evolve One, Maestra Nequitia, and others. These changes have significantly altered the PVP landscape.
2. New Operator Introduction: Natalia, the latest operator added in November 2025, has brought new strategic possibilities to team compositions.
3. Ban System Updates: The strengthened ban penalty and increased rotation ban slots (from 16 to 20) have made it more challenging to rely on previously dominant units.
4. Content Evolution: New game modes like Last Stand Season 17 and updated Danger Close bosses have created new demands on employee capabilities.

Complete Counter Side Tier List Rankings

SSS Tier: The Meta Definers

Zodiac of Redemption Esterossa de Chevalier

• PVP Rating: SSS
• PVE Rating: SS
• Role: Frontline/Tank
• Key Strengths: Unmatched durability, no reliance on buffs, long-duration revive animation
• Analysis: Esterossa stands alone in the SSS tier, and for good reason. Her durability is so exceptional that she maintains effectiveness even when banned, a feat no other employee can claim. The lack of buff dependency makes her incredibly consistent, while her revive animation provides tactical advantages in prolonged battles. In PVP, she’s practically indispensable, and even in PVE content, she remains one of the best frontline options available.

SS Tier: Elite Performers

Gerard Curian

• PVP Rating: SS (formerly SSS)
• PVE Rating: SS
• Role: Damage Dealer
• Key Strengths: High burst damage, timestop utility
• Analysis: Recently demoted from SSS, Gerard Curian remains an elite damage dealer. His primary weakness is the inability to burn through high-end defenders consistently, though his timestop ability provides valuable utility against specific threats like Kang and New Ohio S1. He’s still a top-tier choice for most PVP compositions.

Outlander Rivet

• PVP Rating: SS (formerly SSS)
• PVE Rating: SS
• Role: Damage Dealer
• Key Strengths: High damage output, stun immunity, powerful special skill
• Analysis: Rivet’s damage output is comparable to Laika’s, with the advantage of stun immunity and a more potent special skill. While Laika excels against soldiers and mechs, Rivet offers more consistent performance across various matchups. The tier adjustment reflects their interchangeability rather than a significant nerf.

Healer Duo: Acolytes & Chinatsu

• PVP Rating: SS (formerly SSS)
• PVE Rating: SS
• Role: Support/Healing
• Key Strengths: Best healing supports in the game, consistent performance
• Analysis: These two remain the premier healing supports by a significant margin. Their demotion from SSS reflects the rise of Awakened Seo Yoon as a superior option rather than any weakness in their own kits. They’re still excellent choices for any team requiring reliable healing.

S Tier: Strong Contenders

Altergressive Seo Yoon

• PVP Rating: SS (recently promoted from S)
• PVE Rating: S
• Role: Damage Dealer/Healing
• Key Strengths: Massive damage boost from Exclusive Equipment, anti-healer capabilities
• Analysis: The release of Exclusive Equipment has transformed Altergressive Seo Yoon from an expensive healing bot into a formidable damage dealer. With approximately 20% ASPD, 40% Ranged DMG, and 30% Skill Haste from her EE, she now punishes healers (except Carmen) with brutal efficiency. Her recent promotion to SS tier is well-deserved.

Minerva Karin Wong

• PVP Rating: S (recently demoted from SS)
• PVE Rating: S
• Role: Ranger/Damage Dealer
• Key Strengths: Safest ranger in the game, consistent performance
• Key Weaknesses: Lackluster damage output compared to top-tier alternatives
• Analysis: While AKarin remains the safest ranger option, her damage output simply doesn’t compete with the best damage dealers in the current meta. She’s often relegated to a secondary wincon role, making her replaceable with other options.

Tenured President Regina MacCready

• PVP Rating: S (recently promoted from A)
• PVE Rating: S
• Role: Damage Dealer/Support
• Key Strengths: Powerful ultimate skill, excellent skill haste builds
• Analysis: Regina’s Exclusive Equipment allows her to achieve approximately 70% Skill Haste and 45% Ranged DMG simultaneously, making her a much stronger win condition. Her ultimate skill remains one of the best abilities in the game, and she has potential to reach SS tier in the future.

Sword Princess Ais Wallenstein

• PVP Rating: S (recently demoted from SS)
• PVE Rating: S
• Role: Damage Dealer
• Key Strengths: High damage output, albion synergy
• Key Weaknesses: Vulnerable to specific counters, albion ban restrictions
• Analysis: Ais has fallen from grace due to multiple factors: sniper balance patches, counters like ANoelle and AEste, and doubled ship ban power. The inability to play her with BAN 1 Albion has severely restricted her weekly viability.

A Tier: Solid Performers

Griffin Rider Christina Brecht

• PVP Rating: A (recently promoted from B)
• PVE Rating: A
• Role: Damage Dealer
• Key Strengths: Strong post-ultimate performance, Jisoo operator synergy
• Analysis: AChris has found new life as a viable lead for the Wandering Sword Jisoo operator. This synergy allows for early deployment, and her post-ultimate performance remains very strong, making her a solid A-tier choice.

Vesca

• PVP Rating: SS (recently promoted from S)
• PVE Rating: A
• Role: Damage Dealer/Support
• Key Strengths: High personal damage, Unavoidable debuff for team
• Analysis: Vesca’s strength doesn’t rely on enablers for Enhanced Attack spam, making her consistently valuable. Her Unavoidable debuff provides massive team damage increase and changes many interactions, making knockbacks guaranteed against enemy frontlines. She’s comparable to Solovey but costs half as much.

Space Hound Laika

• PVP Rating: SS (recently promoted from S)
• PVE Rating: A
• Role: Damage Dealer
• Key Strengths: Better Replacer Knight alternative, targets rangers
• Key Weaknesses: Vulnerable to flying snipers and well-geared Rita Arsenico
• Analysis: SLaika functions as an improved Replacer Knight that specifically targets rangers instead of snipers, all while costing less. Her primary weaknesses are specific counter matchups, but she excels in most other scenarios.

B Tier and Below: Niche Options

Ignis Blade Sanae

• PVP Rating: S (recently promoted from A)
• PVE Rating: B
• Role: Damage Dealer
• Key Strengths: Walking hitcount check, dominates teams without cheap rangers
• Analysis: Sanae is essentially a hitcount check – against teams lacking sufficient cheap rangers, she simply wins. However, her effectiveness is highly matchup-dependent, limiting her overall utility.

Lyudmilla

• PVP Rating: A (recently promoted from B)
• PVE Rating: B
• Role: Sniper/Damage Dealer
• Key Strengths: Good damage output, disruptive special/ultimate skills
• Key Weaknesses: High cost
• Analysis: After her sniper balance patch, Lyudmilla has emerged as a strong sniper candidate for teams needing her specific kit. Her damage is solid, and her disruptive potential is very high, though her cost remains a limiting factor.

PVP vs PVE Tier Differences

It’s important to understand that employee performance can vary significantly between PVP and PVE content. Here’s a breakdown of the key differences:

PVP Considerations

• Speed and Burst: PVP favors employees who can quickly eliminate threats or provide immediate value
• Counter Synergy: Units that counter popular meta picks rise in value
• Ban Resilience: Employees who remain effective even when banned are more valuable
• Team Composition: Synergy with common team archetypes is crucial

PVE Considerations

• Sustained Performance: PVE content rewards employees who can maintain performance over longer battles
• Versatility: Units that can handle various enemy types and situations are preferred
• Resource Efficiency: Employees who provide good value for their deployment cost excel
• Stage-Specific Utility: Some employees shine in specific PVE scenarios (raids, dives, etc.)

Latest Balance Changes Impact (2026)

The October 2025 balance patch significantly impacted the meta, with 10 employees receiving adjustments:

Employees Receiving Balance Changes:

1. Six Wings Lee Jisoo: Received both balance adjustments and exclusive gear buffs
2. Evolve One: Balance adjustments to improve viability
3. Maestra Nequitia: Changes to address performance issues
4. Kostroma Mavka: Adjustments for better balance
5. Karin Wong: Modifications to address power level
6. Dracasia: Balance changes for improved gameplay
7. Nicole Primer: Adjustments for better integration
8. Mors: Changes to address performance concerns
9. Ella: Balance adjustments for improved viability
10. Gambler: Modifications to address power level

Key Takeaways from Balance Patch:

• Alternium Reactor System Suspended: The development team has temporarily suspended releasing Alternium Reactors, considering their complete removal
• Direct Skill Integration: If removed, reactor effects will be integrated directly into employee skills
• Seasonal Balance Updates: Future balance patches will occur at the start of each new Ranked Battle season
• Focus on Underused Employees: Balance changes will focus on employees with low usage in previous seasons

New Content Impact on Tier List

Update Highlights

New Operator: Natalia

• Role: Support/Utility
• Impact: Provides new strategic possibilities for team compositions
• Availability: Available in Shop – Exchange Center – Planet Mall

Last Stand Season 17

• Key Changes: No time limit, battle continues until ship destruction
• Strategic Impact: Favors employees with sustained performance and late-game value
• Environment: Stronger enemies appear at regular intervals

New Substream: Omen 3 – Convergent Order

• Content Type: Story progression
• Impact: New narrative content with potential gameplay implications
• Employee Relevance: May introduce new mechanics favoring specific employee types

2026 Team Building Strategies

Core Team Composition Principles

1. Balance is Key: Successful teams typically include a mix of damage dealers, supports, and tanks
2. Synergy Over Individual Power: Employees that work well together often outperform individually stronger units
3. Adaptability: Teams that can handle various matchups perform better in the long run
4. Cost Efficiency: Consider deployment cost and resource management

Recommended Team Archetypes

Balanced Composition

• Frontline: Esterossa or equivalent tank
• Damage: 2-3 damage dealers with complementary abilities
• Support: 1-2 healers/utility providers
• Flexibility: 1 slot for matchup-specific adjustments

Burst Damage Focus

• Core: High burst damage dealers (Gerard Curian, Altergressive Seo Yoon)
• Support: Skill haste providers and damage amplifiers
• Utility: Units that enable burst windows
• Considerations: Vulnerable to sustained damage teams

Sustained Pressure

• Core: Consistent damage dealers with good uptime
• Support: Healing and defensive utilities
• Utility: Units that extend combat duration
• Considerations: Strong against burst teams but weak to quick elimination

Investment Priorities

High Priority (SSS-SS Tier)

These employees should be your primary investment targets:

• Esterossa: Essential for both PVP and PVE
• Gerard Curian: Top-tier damage dealer with utility
• Altergressive Seo Yoon: Newly promoted with massive damage potential
• Vesca: Excellent value with team utility

Medium Priority (S-A Tier)

Solid investments that provide good value:

• Regina MacCready: Strong potential for future promotion
• Space Hound Laika: Excellent damage dealer with specific utility
• Griffin Rider Christina Brecht: Good synergy with new operators

Low Priority (B Tier and Below)

Invest only if you have specific needs or these employees fill gaps in your roster.

Future Meta Predictions

Based on current trends and development direction, here are my predictions for the evolving meta:

Short-term Predictions (May 2026)

1. Natalia Operator Impact: Expect new team compositions centered around Natalia’s unique abilities
2. Balance Settling: The October balance changes will continue to settle, with some employees potentially rising or falling
3. Ban System Adaptation: Players will adapt to the new ban system, potentially elevating previously banned units

Long-term Predictions

1. Alternium Reactor Removal: If implemented, this could significantly boost older employees
2. New Employee Releases: Expect new employees that may shake up the current meta
3. Content Evolution: New game modes will continue to influence employee viability

Frequently Asked Questions

What makes Esterossa the only SSS-tier employee?

Esterossa’s unparalleled durability, lack of buff dependency, and tactical revive animation make her uniquely valuable. She maintains effectiveness even when banned, a distinction no other employee can claim.

How often is this tier list updated?

This tier list is updated monthly to reflect balance changes, new releases, and meta shifts. Major updates will be noted at the top of the article.

Should I pull for new employees or focus on existing SS-tier units?

Generally, it’s better to have a well-rounded roster of SS-tier units before chasing new releases. However, evaluate each new employee based on your specific needs and current roster composition.

How do the new ban changes affect team building?

The strengthened ban penalty and increased rotation bans make it more important to have versatile teams that can function even when key units are banned. Consider building multiple team compositions.

What’s the best way to counter popular meta teams?

Study the current meta and build teams that specifically counter popular compositions. Employees like Vesca and Altergressive Seo Yoon excel at countering healer-reliant teams.

How important is Exclusive Equipment for tier placement?

Exclusive Equipment can significantly impact an employee’s viability, as seen with Altergressive Seo Yoon’s recent promotion. However, base kit performance remains the primary factor in tier placement.

Are there any underrated employees that might rise in the future?

Keep an eye on employees like Tenured President Regina MacCready, who has potential for SS-tier promotion, and units that benefit from the Alternium Reactor changes.

How does PVE tier placement differ from PVP?

PVE tiers emphasize sustained performance, versatility, and stage-specific utility, while PVP tiers focus on burst damage, counter synergy, and ban resilience. Some employees excel in one mode but not the other.

Conclusion

This Counter Side tier list for May 2026 represents the most comprehensive analysis of current employee viability available. The meta continues to evolve with each balance patch and new release, but the fundamental principles of team building and employee evaluation remain consistent.

Remember that while tier lists provide valuable guidance, the best team is one that works for your specific playstyle and roster. Use this information as a foundation, but don’t be afraid to experiment and find compositions that suit your preferences.

For more gaming guides and tier lists, check out our other articles on Outerplane Tier List, Limbus Company Tier List, and Genshin Impact Tier List. Bookmark this page and check back regularly for updates as the Counter Side meta continues to evolve!

Stay tuned for more Counter Side content and analysis. The meta is always changing, and I’ll be here to keep you informed with the latest strategies and tier list updates!