Recently, the Internet telephony has been used rather than the traditional telephony by many Internet users, with low cost. Session Initiation Protocol(SIP) is the standard of application layer protocol for establishment and disconnection of the session for Internet telephony. SIP mainly runs over the UDP for transport. So in case of the loss of the INVITE request message, the message is retransmitted by an appropriate timer for reliable transmission of the UDP message. Though the retransmission is useful for ensuring the reliability of SIP messages sent by the users, it may cause the overload traffic in the SIP proxy server. The overload in SIP proxy servers results in the loss of many input messages. This paper presents a non-linear overload control algorithm to resolve the overload condition of the server. we simulate our proposed algorithm using the network simulator ns-2. The simulation results show that the throughput of the server with the proposed algorithm have been improved about 12% compared to the existing linear control algorithm.