Salary Calculator 2026
Calculate net salary after SSS, PhilHealth, Pag-IBIG, and income tax. See total employer cost with optional EOR fees.
Uses 2026 rates: SSS (RA 11199), PhilHealth (5%, ceiling PHP 100K), Pag-IBIG (2%, cap PHP 200), TRAIN Law tax brackets. For estimation only.
Understanding Philippine Payroll Deductions
Philippine payroll requires mandatory contributions to four government agencies: SSS (Social Security System), PhilHealth (Philippine Health Insurance), Pag-IBIG (Home Development Mutual Fund), and BIR (Bureau of Internal Revenue for income tax). Both employer and employee contribute, with different rates for each agency.
Net salary is calculated by deducting the employee's share of SSS, PhilHealth, and Pag-IBIG from gross salary, then applying the TRAIN Law progressive income tax brackets to the resulting taxable income. The employer pays their own share of SSS, PhilHealth, and Pag-IBIG on top of the gross salary.
2026 Contribution Rate Summary
| Agency | Employer | Employee | Basis |
|---|---|---|---|
| SSS | PHP 510–PHP 3,560 | PHP 250–PHP 1,750 | MSC bracket (PHP 5K–35K) |
| PhilHealth | 2.5% | 2.5% | Salary (floor 10K, ceiling 100K) |
| Pag-IBIG | 2% (max PHP 200) | 2% (max PHP 200) | Salary (cap PHP 10K) |
| Income Tax | — | 0%–35% | TRAIN Law brackets |
Monthly Income Tax Brackets (TRAIN Law)
| Monthly Taxable Income | Tax Rate |
|---|---|
| Up to PHP 20,833 | 0% (exempt) |
| PHP 20,834 – PHP 33,333 | 15% of excess over PHP 20,833 |
| PHP 33,334 – PHP 66,666 | 20% of excess over PHP 33,333 |
| PHP 66,667 – PHP 166,666 | 25% of excess over PHP 66,666 |
| PHP 166,667 – PHP 666,666 | 30% of excess over PHP 166,666 |
| Over PHP 666,666 | 35% of excess over PHP 666,666 |
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Frequently Asked Questions
PhilHealth contributions are 5% of monthly salary, split equally between employer and employee (2.5% each). The income floor is PHP 10,000 and the ceiling is PHP 100,000. If your salary is below PHP 10,000, the base is set to PHP 10,000. If above PHP 100,000, the base is capped at PHP 100,000.
SSS contributions are based on Monthly Salary Credit (MSC) brackets. Your salary falls into a bracket, and the contribution is fixed for that bracket. The MSC ranges from PHP 5,000 to PHP 35,000 in PHP 500 increments. The employer also pays an additional Employees’ Compensation (EC) fee of PHP 10 (if MSC < 15,000) or PHP 30 (if MSC ≥ 15,000).
For salaries above PHP 1,500, both employer and employee contribute 2% of salary, capped at PHP 200 each per month. For salaries at or below PHP 1,500, the rate is 1%. The maximum monthly contribution is PHP 200 per party.
Income tax uses the TRAIN Law progressive brackets. Taxable income is your gross salary minus employee SSS, PhilHealth, and Pag-IBIG contributions. Monthly taxable income up to PHP 20,833 is tax-exempt. The rates then range from 15% to 35% across five brackets.
The Employer of Record (EOR) fee covers RecruitGo’s service for managing payroll, compliance, and employment on your behalf. It is calculated as 10% of total employer cost (gross salary + employer contributions), capped at PHP 13,800 per month. This is optional and only applies if you hire through an EOR.
This calculator shows monthly figures only. The mandatory 13th month pay in the Philippines is calculated separately as 1/12 of total basic salary earned during the year. It is tax-exempt up to PHP 90,000. For annual cost planning, add one month’s salary to the yearly total.
This calculator computes monthly net salary and employer cost for an active employee. The Separation Pay calculator computes the one-time payment owed when an employee is terminated for authorized causes (redundancy, retrenchment, etc.). They serve different purposes.
