Sources and method: Philippines
Every figure on these pages comes from a published rule. Rules last checked 2 November 2026.
Where the rules come from
| Rule | Source | How it was read |
|---|---|---|
| SSS contributions | SSS Circular 2024-006, 19 December 2024, effective January 2025 | Official table read. No newer schedule among the 2026 circulars we could read. |
| PhilHealth: base, floor, ceiling | RA 11223 s.10; PhilHealth Advisory 2025-0002 | Official text read: basic salary, floor, ceiling, table for 2025. Equal share as quoted in the DOLE Handbook 2024 p.57. |
| PhilHealth: the 5% rate in 2026 | PhilHealth Advisory 2026-0042, 21 July 2026 | 5% and the ₱500 minimum still stated in 2026, in an advisory written for OFWs and other direct contributors. The law's schedule ended in 2025; we found no later change. |
| Pag-IBIG | Pag-IBIG Fund Circular 460, 15 January 2024 | Read as quoted in the DOLE Handbook 2024, p.63. The fund's own site could not be read by our tools. |
| Income tax, annual | RA 10963 (TRAIN) s.5, NIRC 24(A)(2)(a) | Text of the law read on Lawphil, a law library; the Official Gazette could not be read by our tools. |
| Income tax, monthly | BIR Annex E to RR 11-2018 | Official text read. |
| Union dues as a deduction | NIRC 32(B)(7)(f), RA 8424 | Text of the law read on Lawphil. |
| No other deductions for employees | RA 10963 s.11 | Text of the law read on Lawphil. |
| Year-end settlement of tax | NIRC 79; RR 11-2018 s.2.79(B) | Official text read. |
| Government staff pay GSIS, not SSS | DOLE Handbook 2024, p.52 | Official handbook read. GSIS rules themselves are not covered here. |
| No exemption for dependants | RA 10963 s.12, repealing NIRC Section 35 | Text of the law read on Lawphil. |
| Benefits tax-free up to ₱90,000 | NIRC 32(B)(7)(e); DOLE Handbook 2024, p.43 | Handbook read; law read on Lawphil. No increase found. |
| Allowances that are not taxed (de minimis) | BIR Revenue Regulations 29-2025 | Official text read. It takes effect 15 days after publication; the date of publication was not confirmed from an official source. |
| Minimum wage earners and income tax | RR 11-2018 s.2.78.1(B)(13); DOLE Handbook 2024, p.14-15 | Official texts read. |
| Kasambahay and 13th month pay | RA 10361 s.25 | Text of the law read on Lawphil. |
| Daily to monthly factors (313, 261) | DOLE Handbook 2024, p.9-11 | Official handbook read. The handbook calls them suggestions. |
| 13th month pay | Presidential Decree 851; DOLE Handbook 2024, p.40-44 | Official handbook read. |
| Minimum wage | Regional wage orders, as listed by the National Wages and Productivity Commission | Commission's regional pages read, and the order itself for Region IV-A. The other orders were not each read, so any coverage question goes to the order. |
How take-home pay is calculated
- SSS: the employee's 5% of the salary credit for the pay's range.
- PhilHealth: half of 5% of basic salary, held between ₱10,000 and ₱100,000.
- Pag-IBIG: 2% of pay up to ₱10,000 (1% at ₱1,500 or less).
- Taxable pay: pay less those three.
- Tax: the BIR's monthly table on taxable pay.
- Take-home: pay less the three contributions and the tax, to the centavo.
Net to gross finds the smallest gross pay whose take-home reaches your figure. Take-home drops by about ₱21 to ₱25 at the start of each SSS range, so two different gross figures can sometimes give the same net.
Rounding and the two tax tables
The monthly table and the annual table can differ by a few centavos: taxable pay of ₱27,550 gives ₱1,007.55 by the monthly table and ₱1,007.50 by the annual one. Monthly figures here use the monthly table, as payslips do. Rounding to the centavo is our own step; we found no legal rule on it.
How it is tested
Calculations are checked against figures worked by hand from the rules and against the official SSS table. Pages are then run in a real browser, at phone width, and reviewed again before they are published.
What is left out
A rule we could not confirm from a source we read does not go on a page. Government staff, who pay GSIS, are not covered. Rules change: if you are making a decision about real money, check with your employer or the agency concerned.
These pages are not legal or tax advice, and this is not a government site.