Reference tables
Payroll Deduction Tables
The SSS, PhilHealth, and Pag-IBIG contribution rates and the BIR withholding tax brackets that SahodPH uses, with where each one comes from.
Last checked against official sources: 24 September 2026
Summary
| Deduction | Employee | Employer | Based on | Employee maximum |
|---|---|---|---|---|
| SSS | 5% | 10% + EC | Monthly Salary Credit, ₱5,000 to ₱35,000 | ₱1,750 |
| PhilHealth | 2.5% | 2.5% | Monthly basic salary, ₱10,000 to ₱100,000 | ₱2,500 |
| Pag-IBIG | 1% or 2% | 2% | Monthly compensation, up to ₱10,000 | ₱200 |
| Withholding tax | 0% to 35% | None | Taxable compensation after contributions | No cap |
Employee shares are deducted from your pay. Employer shares are paid by your employer on top of your salary and never come out of your pay.
Social Security System
SSS contribution table
The total SSS contribution rate is 15%, in effect since January 2025. That was the final step of the increase schedule set by the Social Security Act of 2018 (Republic Act 11199). The employee pays 5% and the employer pays 10%.
Contributions aren't based on your exact salary. Your pay is mapped to a Monthly Salary Credit (MSC) from ₱5,000 to ₱35,000, in ₱500 steps. Each MSC covers salaries from ₱250 below it to ₱249.99 above it. The employer also pays the Employees' Compensation (EC) contribution: ₱10 when the MSC is below ₱15,000, and ₱30 from ₱15,000 up.
| Monthly compensation | MSC | Employee (5%) | Employer (10%) | EC (employer) | Total |
|---|---|---|---|---|---|
| Below ₱5,250 | ₱5,000 | ₱250 | ₱500 | ₱10 | ₱760 |
| ₱9,750 to ₱10,249.99 | ₱10,000 | ₱500 | ₱1,000 | ₱10 | ₱1,510 |
| ₱14,750 to ₱15,249.99 | ₱15,000 | ₱750 | ₱1,500 | ₱30 | ₱2,280 |
| ₱19,750 to ₱20,249.99 | ₱20,000 | ₱1,000 | ₱2,000 | ₱30 | ₱3,030 |
| ₱24,750 to ₱25,249.99 | ₱25,000 | ₱1,250 | ₱2,500 | ₱30 | ₱3,780 |
| ₱29,750 to ₱30,249.99 | ₱30,000 | ₱1,500 | ₱3,000 | ₱30 | ₱4,530 |
| ₱34,750 and above | ₱35,000 | ₱1,750 | ₱3,500 | ₱30 | ₱5,280 |
Selected rows. Every ₱500 step in between follows the same pattern.
Where the money goes: contributions on the first ₱20,000 of MSC fund the regular SSS benefits (pension, sickness, maternity, and so on). Contributions on the part above ₱20,000 go to your personal account in the Mandatory Provident Fund (the SSS WISP), which you get back with earnings at retirement.
Philippine Health Insurance Corporation
PhilHealth premium
The PhilHealth premium is 5% of monthly basic salary, the rate set for 2024 onward under the Universal Health Care Act (Republic Act 11223). It's split equally, so the employee pays 2.5%. The salary used is at least ₱10,000 and at most ₱100,000.
| Monthly basic salary | Total premium | Employee share | Employer share |
|---|---|---|---|
| ₱10,000 and below | ₱500 | ₱250 | ₱250 |
| ₱10,000.01 to ₱99,999.99 | 5% of salary | 2.5% of salary | 2.5% of salary |
| ₱100,000 and above | ₱5,000 | ₱2,500 | ₱2,500 |
PhilHealth uses basic salary only, so overtime, allowances, and bonuses don't raise it. For example, a ₱30,000 basic salary means ₱750 from the employee, even in a month with ₱5,000 of overtime.
Home Development Mutual Fund
Pag-IBIG contribution
Since February 2024, under HDMF Circular No. 460, the maximum monthly fund salary is ₱10,000, up from ₱5,000. That doubled the standard contribution to ₱200 each for employee and employer.
| Monthly compensation | Employee | Employer |
|---|---|---|
| ₱1,500 and below | 1% | 2% |
| Over ₱1,500 up to ₱10,000 | 2% | 2% |
| Over ₱10,000 | ₱200 (2% of ₱10,000) | ₱200 |
Members can choose to contribute more than ₱200 to their regular savings, or save separately in the voluntary MP2 program. Neither is required, and SahodPH uses the mandatory amount.
Bureau of Internal Revenue
Withholding tax table
Income tax on compensation follows the second schedule of the TRAIN Law (Republic Act 10963), in effect since 1 January 2023. Your employer withholds it each payday from your taxable compensation: gross taxable pay minus your SSS, PhilHealth, and Pag-IBIG contributions.
Monthly table
| Monthly taxable compensation | Withholding tax |
|---|---|
| ₱20,833 and below | ₱0 |
| Over ₱20,833 to ₱33,332 | 15% of the excess over ₱20,833 |
| Over ₱33,333 to ₱66,666 | ₱1,875 + 20% of the excess over ₱33,333 |
| Over ₱66,667 to ₱166,666 | ₱8,541.80 + 25% of the excess over ₱66,667 |
| Over ₱166,667 to ₱666,666 | ₱33,541.80 + 30% of the excess over ₱166,667 |
| Over ₱666,667 | ₱183,541.80 + 35% of the excess over ₱666,667 |
SahodPH derives the monthly brackets from the annual table below, for example ₱102,500 ÷ 12 = ₱8,541.67. Results can therefore differ from BIR's rounded monthly table by a few centavos.
Annual table
| Annual taxable income | Income tax |
|---|---|
| ₱250,000 and below | ₱0 |
| Over ₱250,000 to ₱400,000 | 15% of the excess over ₱250,000 |
| Over ₱400,000 to ₱800,000 | ₱22,500 + 20% of the excess over ₱400,000 |
| Over ₱800,000 to ₱2,000,000 | ₱102,500 + 25% of the excess over ₱800,000 |
| Over ₱2,000,000 to ₱8,000,000 | ₱402,500 + 30% of the excess over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500 + 35% of the excess over ₱8,000,000 |
Worked example: ₱30,000 a month
- Contributions: ₱1,500 SSS + ₱750 PhilHealth + ₱200 Pag-IBIG = ₱2,450
- Taxable compensation: ₱30,000 − ₱2,450 = ₱27,550
- Bracket: over ₱20,833, so 15% of the excess
- Tax: (₱27,550 − ₱20,833.33) × 15% = ₱1,007.50
Income that isn't taxed
- Mandatory contributions: the employee share of SSS, PhilHealth, and Pag-IBIG.
- 13th month pay and other benefits up to ₱90,000 a year combined.
- De minimis benefits within BIR limits, such as a rice subsidy, a laundry allowance, or medical cash allowances for dependents.
- Minimum wage earners' statutory minimum wage, holiday pay, overtime pay, night differential, and hazard pay.
Official sources
Contribution tables do change. Before relying on these figures for payroll, check the agency's own site for any newer circular:
- SSS: sss.gov.ph and the Social Security Act of 2018 (RA 11199)
- PhilHealth: philhealth.gov.ph and the Universal Health Care Act (RA 11223)
- Pag-IBIG Fund: pagibigfund.gov.ph and HDMF Circular No. 460
- BIR: bir.gov.ph and the TRAIN Law (RA 10963)
Spotted a rate that has changed? Let us know. Every change to these tables is logged on the site updates page.