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Payroll calculator, Philippines 2026.
Type a monthly salary. Get the SSS, PhilHealth, Pag-IBIG and BIR figures for the employee and the employer, and how each one was worked out.
Calculator
Philippine payroll calculator
Take-home pay
₱22,611.20
On a ₱25,000 monthly salary in the Philippines in 2026, the employee pays ₱1,250.00 to SSS, ₱625.00 to PhilHealth, ₱200.00 to Pag-IBIG and ₱313.80 in withholding tax, and takes home ₱22,611.20.
| SSS | ₱1,250.00 |
|---|---|
| PhilHealth | ₱625.00 |
| Pag-IBIG | ₱200.00 |
| Withholding tax (BIR) | ₱313.80 |
| Take-home pay | ₱22,611.20 |
| SSS | ₱2,500.00 |
|---|---|
| SSS EC | ₱30.00 |
| PhilHealth | ₱625.00 |
| Pag-IBIG | ₱200.00 |
| Employer total | ₱3,355.00 |
How it was worked out
- SSS. A salary of ₱25,000.00 falls in the ₱25,000 monthly salary credit (₱20,000 regular, ₱5,000 to the MPF). The employee pays 5% of it, ₱1,250.00; the employer pays 10%, ₱2,500.00, plus ₱30.00 EC (₱10 when the credit is under ₱15,000, ₱30 from ₱15,000). (SSS Circular No. 2024-006, schedule of contributions from January 2025)
- PhilHealth. The premium is 5% of the salary, counted between ₱10,000 and ₱100,000: 5% of ₱25,000.00 is ₱1,250.00, split equally, ₱625.00 each. (PhilHealth Circular No. 2020-0005, premium contribution schedule)
- Pag-IBIG. The fund salary is capped at ₱10,000, so the base is ₱10,000.00. The employee pays 2%, ₱200.00; the employer pays 2%, ₱200.00. (HDMF Circular No. 460, Pag-IBIG fund salary ceiling of ₱10,000)
- Withholding tax. Taxable pay is the salary less the employee's contributions: ₱25,000.00 − ₱2,075.00 = ₱22,925.00. It is over ₱20,833.00, so the tax is ₱0.00 plus 15% of the ₱2,092.00 above it: ₱313.80. (BIR Revenue Regulations No. 11-2018, withholding tax table from 2023)
- Take-home pay. ₱25,000.00 − ₱2,075.00 contributions − ₱313.80 tax = ₱22,611.20.
- Monthly basic salary only: overtime, allowances, de minimis benefits and the 13th month pay are left out.
- Paid twice a month, most employers split each figure in half across the two payrolls.
Rates and rules as of November 8, 2026. A guide, not legal or tax advice.
Rate changes
Know the day the rates change.
Questions
Asked and answered.
How much is the SSS contribution in 2026?
15% of the monthly salary credit: the employee pays 5% and the employer 10%, plus ₱10 or ₱30 EC from the employer. The credit runs from ₱5,000 to ₱35,000, so the most an employee pays is ₱1,750 a month.
How much is the PhilHealth contribution in 2026?
5% of the monthly basic salary, split equally between employee and employer. The salary is counted between ₱10,000 and ₱100,000, so each side pays between ₱250 and ₱2,500 a month.
How much is the Pag-IBIG contribution in 2026?
2% each from the employee and the employer on a fund salary capped at ₱10,000, so ₱200 each at most. An employee earning ₱1,500 a month or less pays 1%.
How is withholding tax computed on a salary?
Take the monthly salary, subtract the employee's SSS, PhilHealth and Pag-IBIG, and apply the BIR table: nothing up to ₱20,833, then 15% of the excess up to ₱33,332, rising to 35% above ₱666,667.
Is a minimum wage earner taxed?
No. The statutory minimum wage, and the holiday, overtime, night shift and hazard pay on it, are exempt from income tax.
From Talaan
This is one figure Talaan works out for you.
Talaan is Tekhx's ready-made hr and payroll system for Philippine businesses. It does this, and everything around it, for every record, every day.
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