Philippines Salary Calculator
See exactly what an employee in the Philippines takes home. Enter a monthly or annual gross salary to break down SSS, PhilHealth, Pag-IBIG and withholding tax, and what the employer pays on top.
SSS · RA 11199
PhilHealth · RA 11223
Pag-IBIG · HDMF Circular 460
Income tax · TRAIN Law
Step 1
Your salary
Monthly gross salary
Based on 2026 rates: SSS 15% total (RA 11199), PhilHealth 5% total with a ₱100K ceiling, Pag-IBIG 2% capped at ₱200, and TRAIN Law withholding tax. Estimates only, not tax advice.
Step 2
Results
Per month, for a full month worked
Take-home pay · per month
₱0.00
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Monthly salary breakdown
Excludes 13th month pay, allowances, overtime and night differential.
Employer side
What the employer pays
On top of the salary, every month
13th month pay, due in December
₱0
Employer cost per year
₱0
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SSS, PhilHealth, Pag-IBIG and BIR withholding computed each cycle
13th month pay, leave and final pay handled in one platform
Self-service payslips for every employee
How these numbers were worked out
Every figure above, worked out from your salary using 2026 rates.
Philippine payroll deductions, explained
Every Philippine payroll involves four government bodies: the Social Security System (SSS), the Philippine Health Insurance Corporation (PhilHealth), the Home Development Mutual Fund (Pag-IBIG) and the Bureau of Internal Revenue (BIR), which collects income tax. SSS, PhilHealth and Pag-IBIG contributions are split between employee and employer. The employee’s share is deducted from their pay, and the employer pays its own share on top.
To get net pay, the employee's three contributions are taken off gross salary first. What remains is taxable income, which is taxed using the TRAIN Law's progressive monthly brackets. The employer's contributions don't affect take-home pay, but they do raise the true cost of each hire.
2026 contribution rates at a glance
Agency
Employer
Employee
Based on
SSS
₱510 to ₱3,530
₱250 to ₱1,750
Monthly salary credit (₱5K to ₱35K)
PhilHealth
2.5%
2.5%
Salary, floor ₱10K and ceiling ₱100K
Pag-IBIG
2% (max ₱200)
2% (max ₱200)
Salary, up to ₱10K
Income tax
—
0% to 35%
TRAIN Law brackets
Monthly withholding tax brackets (TRAIN Law)
Monthly taxable income
Tax due
Up to ₱20,833
0% (exempt)
₱20,834 to ₱33,332
15% of the excess over ₱20,833
₱33,333 to ₱66,666
₱1,875.00 + 20% of the excess over ₱33,333
₱66,667 to ₱166,666
₱8,541.80 + 25% of the excess over ₱66,667
₱166,667 to ₱666,666
₱33,541.80 + 30% of the excess over ₱166,667
₱666,667 and above
₱183,541.80 + 35% of the excess over ₱666,667
Frequently asked questions
How is PhilHealth calculated in 2026?
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The premium is 5% of monthly basic salary, shared equally: 2.5% from the employee and 2.5% from the employer. Salaries under ₱10,000 are treated as ₱10,000, and salaries over ₱100,000 are capped at ₱100,000, so the employee share ranges from ₱250 to ₱2,500 a month.
How does the SSS bracket system work?
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SSS doesn't use your exact salary. Your pay is mapped to a Monthly Salary Credit (MSC) between ₱5,000 and ₱35,000 in ₱500 steps, and contributions are 15% of that credit: 5% from the employee and 10% from the employer. The employer also pays an Employees' Compensation premium of ₱10 when the MSC is below ₱15,000, or ₱30 at ₱15,000 and above.
What is the Pag-IBIG contribution rate?
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Both employee and employer contribute 2% of monthly salary, counted up to ₱10,000, so each side pays at most ₱200 a month. Employees earning ₱1,500 or less contribute 1% instead.
How is withholding tax calculated?
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Start with gross salary and subtract the employee's SSS, PhilHealth and Pag-IBIG contributions to get taxable income. Monthly taxable income up to ₱20,833 is exempt; above that, the TRAIN Law applies rising rates from 15% to 35% across five brackets.
Is 13th month pay included?
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No, the figures above are for a regular month. 13th month pay is a legal requirement equal to one-twelfth of the basic salary earned in the year, paid by 24 December. It's tax-free up to ₱90,000 combined with other bonuses and benefits. The employer cost per year figure does include it.
Are minimum wage earners taxed?
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Statutory minimum wage earners are exempt from income tax on their minimum wage, holiday pay, overtime and night differential. This calculator applies the regular brackets, so check the applicable regional wage order for minimum wage employees.
Can ZingHR run these calculations for my whole team?
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Yes. ZingHR's payroll computes SSS, PhilHealth, Pag-IBIG and withholding tax for every employee each pay cycle, alongside 13th month pay and final pay. Request a demo to see it with your own data.
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