SSS, PhilHealth and Pag-IBIG contributions
Three contributions come out of a Philippine employee's pay: at most ₱1,750 to SSS, ₱2,500 to PhilHealth and ₱200 to Pag-IBIG a month. Your employer pays its own share on top.
Of your salary credit, from ₱5,000 to ₱35,000. Your employer pays 10% plus ₱10 or ₱30.
Half of 5%, on basic salary from ₱10,000 to ₱100,000.
On pay up to ₱10,000, so ₱200 at most. 1% if you earn ₱1,500 or less. Your employer pays 2%.
PhilHealth
The premium is 5% of your basic salary, shared equally. A basic salary of ₱30,000 means ₱1,500.00 in all, ₱750.00 from you. Below ₱10,000 you pay on ₱10,000 (₱250.00), and above ₱100,000 you pay on ₱100,000 (₱2,500.00). Commission, overtime, allowances, 13th month pay and bonuses are not counted. The law's schedule of rates ended in 2025; we found no later change, and PhilHealth's 2026 advisory for direct contributors still states 5%.
Pag-IBIG
Unlike PhilHealth, the Pag-IBIG fund salary includes other allowances as well as basic pay. It stops at ₱10,000, so anyone with a fund salary of ₱10,000 or more pays ₱200, and their employer ₱200.
SSS contribution table
Find your monthly compensation. Salary credit above ₱20,000 goes to the Mandatory Provident Fund (MPF), your own retirement account. Benefits such as sickness, maternity, unemployment and the pension are worked out on the first ₱20,000.
| Monthly compensation | Salary credit | You pay | Employer pays | Total |
|---|---|---|---|---|
| Below ₱5,250 | ₱5,000.00 | ₱250.00 | ₱510.00 | ₱760.00 |
| ₱5,250 to ₱5,749.99 | ₱5,500.00 | ₱275.00 | ₱560.00 | ₱835.00 |
| ₱5,750 to ₱6,249.99 | ₱6,000.00 | ₱300.00 | ₱610.00 | ₱910.00 |
| ₱6,250 to ₱6,749.99 | ₱6,500.00 | ₱325.00 | ₱660.00 | ₱985.00 |
| ₱6,750 to ₱7,249.99 | ₱7,000.00 | ₱350.00 | ₱710.00 | ₱1,060.00 |
| ₱7,250 to ₱7,749.99 | ₱7,500.00 | ₱375.00 | ₱760.00 | ₱1,135.00 |
| ₱7,750 to ₱8,249.99 | ₱8,000.00 | ₱400.00 | ₱810.00 | ₱1,210.00 |
| ₱8,250 to ₱8,749.99 | ₱8,500.00 | ₱425.00 | ₱860.00 | ₱1,285.00 |
| ₱8,750 to ₱9,249.99 | ₱9,000.00 | ₱450.00 | ₱910.00 | ₱1,360.00 |
| ₱9,250 to ₱9,749.99 | ₱9,500.00 | ₱475.00 | ₱960.00 | ₱1,435.00 |
| ₱9,750 to ₱10,249.99 | ₱10,000.00 | ₱500.00 | ₱1,010.00 | ₱1,510.00 |
| ₱10,250 to ₱10,749.99 | ₱10,500.00 | ₱525.00 | ₱1,060.00 | ₱1,585.00 |
| ₱10,750 to ₱11,249.99 | ₱11,000.00 | ₱550.00 | ₱1,110.00 | ₱1,660.00 |
| ₱11,250 to ₱11,749.99 | ₱11,500.00 | ₱575.00 | ₱1,160.00 | ₱1,735.00 |
| ₱11,750 to ₱12,249.99 | ₱12,000.00 | ₱600.00 | ₱1,210.00 | ₱1,810.00 |
| ₱12,250 to ₱12,749.99 | ₱12,500.00 | ₱625.00 | ₱1,260.00 | ₱1,885.00 |
| ₱12,750 to ₱13,249.99 | ₱13,000.00 | ₱650.00 | ₱1,310.00 | ₱1,960.00 |
| ₱13,250 to ₱13,749.99 | ₱13,500.00 | ₱675.00 | ₱1,360.00 | ₱2,035.00 |
| ₱13,750 to ₱14,249.99 | ₱14,000.00 | ₱700.00 | ₱1,410.00 | ₱2,110.00 |
| ₱14,250 to ₱14,749.99 | ₱14,500.00 | ₱725.00 | ₱1,460.00 | ₱2,185.00 |
| ₱14,750 to ₱15,249.99 | ₱15,000.00 | ₱750.00 | ₱1,530.00 | ₱2,280.00 |
| ₱15,250 to ₱15,749.99 | ₱15,500.00 | ₱775.00 | ₱1,580.00 | ₱2,355.00 |
| ₱15,750 to ₱16,249.99 | ₱16,000.00 | ₱800.00 | ₱1,630.00 | ₱2,430.00 |
| ₱16,250 to ₱16,749.99 | ₱16,500.00 | ₱825.00 | ₱1,680.00 | ₱2,505.00 |
| ₱16,750 to ₱17,249.99 | ₱17,000.00 | ₱850.00 | ₱1,730.00 | ₱2,580.00 |
| ₱17,250 to ₱17,749.99 | ₱17,500.00 | ₱875.00 | ₱1,780.00 | ₱2,655.00 |
| ₱17,750 to ₱18,249.99 | ₱18,000.00 | ₱900.00 | ₱1,830.00 | ₱2,730.00 |
| ₱18,250 to ₱18,749.99 | ₱18,500.00 | ₱925.00 | ₱1,880.00 | ₱2,805.00 |
| ₱18,750 to ₱19,249.99 | ₱19,000.00 | ₱950.00 | ₱1,930.00 | ₱2,880.00 |
| ₱19,250 to ₱19,749.99 | ₱19,500.00 | ₱975.00 | ₱1,980.00 | ₱2,955.00 |
| ₱19,750 to ₱20,249.99 | ₱20,000.00 | ₱1,000.00 | ₱2,030.00 | ₱3,030.00 |
| ₱20,250 to ₱20,749.99 | ₱20,500.00 | ₱1,025.00 | ₱2,080.00 | ₱3,105.00 |
| ₱20,750 to ₱21,249.99 | ₱21,000.00 | ₱1,050.00 | ₱2,130.00 | ₱3,180.00 |
| ₱21,250 to ₱21,749.99 | ₱21,500.00 | ₱1,075.00 | ₱2,180.00 | ₱3,255.00 |
| ₱21,750 to ₱22,249.99 | ₱22,000.00 | ₱1,100.00 | ₱2,230.00 | ₱3,330.00 |
| ₱22,250 to ₱22,749.99 | ₱22,500.00 | ₱1,125.00 | ₱2,280.00 | ₱3,405.00 |
| ₱22,750 to ₱23,249.99 | ₱23,000.00 | ₱1,150.00 | ₱2,330.00 | ₱3,480.00 |
| ₱23,250 to ₱23,749.99 | ₱23,500.00 | ₱1,175.00 | ₱2,380.00 | ₱3,555.00 |
| ₱23,750 to ₱24,249.99 | ₱24,000.00 | ₱1,200.00 | ₱2,430.00 | ₱3,630.00 |
| ₱24,250 to ₱24,749.99 | ₱24,500.00 | ₱1,225.00 | ₱2,480.00 | ₱3,705.00 |
| ₱24,750 to ₱25,249.99 | ₱25,000.00 | ₱1,250.00 | ₱2,530.00 | ₱3,780.00 |
| ₱25,250 to ₱25,749.99 | ₱25,500.00 | ₱1,275.00 | ₱2,580.00 | ₱3,855.00 |
| ₱25,750 to ₱26,249.99 | ₱26,000.00 | ₱1,300.00 | ₱2,630.00 | ₱3,930.00 |
| ₱26,250 to ₱26,749.99 | ₱26,500.00 | ₱1,325.00 | ₱2,680.00 | ₱4,005.00 |
| ₱26,750 to ₱27,249.99 | ₱27,000.00 | ₱1,350.00 | ₱2,730.00 | ₱4,080.00 |
| ₱27,250 to ₱27,749.99 | ₱27,500.00 | ₱1,375.00 | ₱2,780.00 | ₱4,155.00 |
| ₱27,750 to ₱28,249.99 | ₱28,000.00 | ₱1,400.00 | ₱2,830.00 | ₱4,230.00 |
| ₱28,250 to ₱28,749.99 | ₱28,500.00 | ₱1,425.00 | ₱2,880.00 | ₱4,305.00 |
| ₱28,750 to ₱29,249.99 | ₱29,000.00 | ₱1,450.00 | ₱2,930.00 | ₱4,380.00 |
| ₱29,250 to ₱29,749.99 | ₱29,500.00 | ₱1,475.00 | ₱2,980.00 | ₱4,455.00 |
| ₱29,750 to ₱30,249.99 | ₱30,000.00 | ₱1,500.00 | ₱3,030.00 | ₱4,530.00 |
| ₱30,250 to ₱30,749.99 | ₱30,500.00 | ₱1,525.00 | ₱3,080.00 | ₱4,605.00 |
| ₱30,750 to ₱31,249.99 | ₱31,000.00 | ₱1,550.00 | ₱3,130.00 | ₱4,680.00 |
| ₱31,250 to ₱31,749.99 | ₱31,500.00 | ₱1,575.00 | ₱3,180.00 | ₱4,755.00 |
| ₱31,750 to ₱32,249.99 | ₱32,000.00 | ₱1,600.00 | ₱3,230.00 | ₱4,830.00 |
| ₱32,250 to ₱32,749.99 | ₱32,500.00 | ₱1,625.00 | ₱3,280.00 | ₱4,905.00 |
| ₱32,750 to ₱33,249.99 | ₱33,000.00 | ₱1,650.00 | ₱3,330.00 | ₱4,980.00 |
| ₱33,250 to ₱33,749.99 | ₱33,500.00 | ₱1,675.00 | ₱3,380.00 | ₱5,055.00 |
| ₱33,750 to ₱34,249.99 | ₱34,000.00 | ₱1,700.00 | ₱3,430.00 | ₱5,130.00 |
| ₱34,250 to ₱34,749.99 | ₱34,500.00 | ₱1,725.00 | ₱3,480.00 | ₱5,205.00 |
| ₱34,750 and over | ₱35,000.00 | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 |
The employer's figure includes Employees' Compensation: ₱10 below ₱14,750, ₱30 from there. See all three together in the take-home pay calculator.
Sources: SSS Circular 2024-006, effective January 2025 (no newer schedule found on 2 November 2026); RA 11223 s.10; PhilHealth Advisories 2025-0002 and 2026-0042; equal share as quoted in the DOLE Handbook 2024 p.57; Pag-IBIG Fund Circular 460, as quoted in the DOLE Handbook 2024 p.63. Sources and method.