SSS, PhilHealth & Pag-IBIG Contribution Tables 2026 + Salary Calculator
Free Philippines take-home pay and total employer cost calculator — SSS, PhilHealth, Pag-IBIG, withholding tax and 13th-month accrual included
All three statutory schedules are at their final legislated rates in 2026 — SSS 15% (MSC cap ₱35,000, RA 11199), PhilHealth 5% (ceiling ₱100,000, RA 11223) and Pag-IBIG 2% (₱200 cap) — which makes 2026 an unusually stable year for Philippine payroll budgeting. Enter a monthly basic salary below to see the employee's take-home pay and the employer's true total cost, or jump to the full 2026 contribution tables. Rates verified 10 August 2026 against SSS, PhilHealth, HDMF and BIR schedules.
| SSS Monthly Salary Credit (MSC) | — |
| SSS employee (5% of MSC) | — |
| PhilHealth employee (2.5%) | — |
| Pag-IBIG employee | — |
| Total employee contributions | — |
| Taxable income | — |
| Withholding tax (BIR table) | — |
| Net take-home / month | — |
| SSS employer (10% of MSC) | — |
| Employees' Compensation (EC) | — |
| PhilHealth employer (2.5%) | — |
| Pag-IBIG employer (2%) | — |
| Total employer contributions | — |
| 13th-month accrual (basic ÷ 12) | — |
| Total employer cost / month | — |
Statutory employer contributions stop growing once salary passes the caps: SSS maxes at ₱3,530 (MSC ₱35,000, incl. ₱30 EC), PhilHealth at ₱2,500 (salary ₱100,000+) and Pag-IBIG at ₱200 — a hard ceiling of roughly ₱6,230/month regardless of salary. Only the 13th-month accrual scales with pay. Few markets in Asia make high-salary payroll this predictable.
SSS contribution table 2026
Short answer: 15% of the Monthly Salary Credit — 10% employer, 5% employee — unchanged in 2026 (the final RA 11199 tranche took effect January 2025). MSC runs ₱5,000–₱35,000 in ₱500 steps; MSC above ₱20,000 is credited to the mandatory provident fund (WISP/MPF) at the same split. Employers add ₱10–30 Employees' Compensation.
| Monthly salary range | MSC | Employer 10% (+EC) | Employee 5% | Total |
|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱500 + ₱10 | ₱250 | ₱760 |
| ₱9,750 – 10,249.99 | ₱10,000 | ₱1,000 + ₱10 | ₱500 | ₱1,510 |
| ₱14,750 – 15,249.99 | ₱15,000 | ₱1,500 + ₱30 | ₱750 | ₱2,280 |
| ₱19,750 – 20,249.99 | ₱20,000 | ₱2,000 + ₱30 | ₱1,000 | ₱3,030 |
| ₱24,750 – 25,249.99 | ₱25,000 | ₱2,500 + ₱30 | ₱1,250 | ₱3,780 |
| ₱29,750 – 30,249.99 | ₱30,000 | ₱3,000 + ₱30 | ₱1,500 | ₱4,530 |
| ₱34,750 and above | ₱35,000 | ₱3,500 + ₱30 | ₱1,750 | ₱5,280 |
Rule for any salary: round to the nearest ₱500 bracket (salary below ₱5,250 → MSC ₱5,000; each ₱500 range steps the MSC by ₱500; ₱34,750+ → MSC ₱35,000). EC is ₱10 for MSC below ₱15,000 and ₱30 from ₱15,000. The calculator above applies the exact bracket automatically.
PhilHealth contribution table 2026
Short answer: 5% of basic monthly salary, shared 50/50, floor ₱10,000 and ceiling ₱100,000 — PhilHealth confirmed the 5% rate is retained for 2026 (final UHC Act rate).
| Basic monthly salary | Monthly premium (5%) | Employer | Employee |
|---|---|---|---|
| ₱10,000 and below | ₱500 | ₱250 | ₱250 |
| ₱10,000.01 – 99,999.99 | salary × 5% | half | half |
| ₱100,000 and above | ₱5,000 | ₱2,500 | ₱2,500 |
Pag-IBIG (HDMF) contribution table 2026
Short answer: employee 1% (if earning ≤₱1,500/month) or 2%, employer always 2% — both on a fund salary capped at ₱10,000, so the practical maximum is ₱200 + ₱200.
| Monthly compensation | Employee | Employer |
|---|---|---|
| ₱1,500 and below | 1% (max ₱15) | 2% (max ₱30) |
| Over ₱1,500 | 2%, max ₱200 | 2%, max ₱200 |
BIR monthly withholding tax table (2023–present)
Short answer: the TRAIN-law monthly table in force since 1 January 2023 still applies in 2026. Taxable base = gross taxable compensation minus mandatory employee SSS, PhilHealth and Pag-IBIG contributions.
| Monthly taxable compensation | Withholding tax |
|---|---|
| ₱20,833 and below | None (0%) |
| ₱20,833 – 33,332 | 15% of excess over ₱20,833 |
| ₱33,333 – 66,666 | ₱2,500.00 + 20% of excess over ₱33,333 |
| ₱66,667 – 166,666 | ₱10,833.33 + 25% of excess over ₱66,667 |
| ₱166,667 – 666,666 | ₱40,833.33 + 30% of excess over ₱166,667 |
| ₱666,667 and above | ₱200,833.33 + 35% of excess over ₱666,667 |
Worked example — ₱30,000 basic salary
SSS MSC ₱30,000 → employee ₱1,500, employer ₱3,000 + ₱30 EC. PhilHealth ₱750 each. Pag-IBIG ₱200 each. Employee contributions total ₱2,450 → taxable income ₱27,550 → withholding tax ₱1,007.55 → net take-home ₱26,542.45. Employer side: ₱3,980 contributions + ₱2,500 13th-month accrual → total employer cost ₱36,480/month (≈21.6% on top of basic salary).
Sources (official)
Philippines payroll 2026 — frequently asked questions
What is the SSS contribution rate for 2026?
15% of the Monthly Salary Credit — 10% employer, 5% employee — with MSC from ₱5,000 to ₱35,000. This is the final RA 11199 tranche (since January 2025); no increase is scheduled for 2026. MSC above ₱20,000 goes to the mandatory provident fund (WISP/MPF).
Did PhilHealth increase in 2026?
No. PhilHealth confirmed the premium stays at 5% — the terminal rate under the Universal Health Care Act — with the income ceiling at ₱100,000. Maximum premium is ₱5,000/month, split ₱2,500 employer / ₱2,500 employee.
What is the maximum an employer pays in statutory contributions?
About ₱6,230/month: SSS ₱3,500 + EC ₱30 + PhilHealth ₱2,500 + Pag-IBIG ₱200. Only the 13th-month accrual (basic ÷ 12) grows with salary — Philippine employer costs are effectively capped for high earners.
Are contributions deducted before tax?
Yes. Mandatory employee shares of SSS (including MPF), PhilHealth and Pag-IBIG are excluded from taxable compensation before the BIR withholding table is applied. 13th-month pay and other benefits are exempt up to ₱90,000/year; qualifying de minimis benefits are exempt on top of that.
What's happening with the NCR minimum wage?
Wage Order NCR-27 raised the NCR non-agriculture rate ₱695 → ₱755 on 25 July 2026, with ₱780 due 20 January 2027. A court TRO issued 30 July 2026 paused enforcement while litigation runs; increases already paid are not refundable. Track DOLE advisories for the outcome.
Is night shift differential mandatory?
Yes — +10% of the regular hourly wage for each hour worked between 10:00 PM and 6:00 AM (Labor Code Art. 86), on top of overtime premiums (+25% on ordinary days) where applicable. Relevant for BPO and support teams on night shifts serving US/EU hours.
How do I hire in the Philippines without a local entity?
Use an Employer of Record. Aniday employs your Philippine team members through its local infrastructure, runs the exact payroll in this calculator — SSS, PhilHealth, Pag-IBIG, withholding tax, 13th month — and handles contracts and DOLE compliance, from US$80 per employee per month. You manage the work; we carry the employment. See Employer of Record Philippines.
