Philippines Salary Calculator
Work out take-home pay for any salary in the Philippines. Enter a monthly or annual gross salary to see SSS, PhilHealth, Pag-IBIG and withholding tax deductions, plus what the employer pays on top, using the latest rates.
- SSS: RA 11199
- PhilHealth: RA 11223
- Pag-IBIG: HDMF Circular 460
- Income tax: TRAIN Law
Your salary
Uses 2026 rates: SSS (RA 11199), PhilHealth (5%, ceiling ₱100K), Pag-IBIG (2%, cap ₱200), TRAIN Law tax brackets. For estimation only.
Results
Per month, for a full month worked
- Take-home pay
- SSS
- PhilHealth
- Pag-IBIG
- Withholding tax
| Gross pay | ₱30,000.00 |
|---|---|
| SSS5% of the ₱30,000 salary credit | −₱1,500.00 |
| PhilHealth2.5% employee share | −₱750.00 |
| Pag-IBIG2%, capped at ₱200 | −₱200.00 |
| Withholding tax15% of the excess over ₱20,833 | −₱1,007.55 |
| Take-home pay | ₱26,542.45 |
Excludes 13th month pay, allowances, overtime and night differential. See how each figure is worked out.
What the employer pays
On top of the salary, every month
| Gross salary | ₱30,000.00 |
|---|---|
| SSS employer share10% of the salary credit, plus ₱30 EC | +₱3,030.00 |
| PhilHealth employer share2.5% | +₱750.00 |
| Pag-IBIG employer share2%, capped at ₱200 | +₱200.00 |
| Total employer cost | ₱33,980.00 |
- 13th month pay, in December
- ₱30,000
- Employer cost per year
- ₱437,760
Hiring through RecruitGo
No Philippine entity needed. We employ them for you.
- Employer costSalary plus employer contributions
- ₱33,980.00
- RecruitGo EOR fee (15%, min $99)≈ $99 USD
- +₱6,138.00
- Compliant employment contract and onboarding in 3 to 5 business days
- Payroll, SSS, PhilHealth, Pag-IBIG and BIR filings handled every month
- 13th month pay, leave and final pay managed for you
How it is computed
How these numbers were worked out
Each figure above, computed from a monthly salary of ₱30,000.00 using the 2026 rates.
SSS
- Monthly salary credit (MSC): ₱30,000, the bracket for a ₱30,000 salary.
- You pay 5% of the MSC: ₱1,500.00.
- Your employer pays 10% of the MSC plus ₱30 for Employees' Compensation: ₱3,030.00.
Source: Republic Act 11199 (Social Security Act of 2018), 15% total rate from January 2025.
PhilHealth
- Premium base: ₱30,000, your salary (it sits between the ₱10,000 floor and ₱100,000 ceiling).
- 5% premium: ₱1,500.00, split equally. You pay ₱750.00 and your employer pays ₱750.00.
Source: Republic Act 11223 (Universal Health Care Act), 5% premium from 2024.
Pag-IBIG
- You pay 2% of salary up to the ₱10,000 cap: ₱200.00.
- Your employer pays the same: ₱200.00.
Source: HDMF Circular 460, from February 2024 (₱10,000 maximum fund salary).
Withholding tax
- Taxable income: ₱30,000.00 minus ₱2,450.00 of SSS, PhilHealth and Pag-IBIG = ₱27,550.00.
- It falls in the ₱20,834 to ₱33,333 band: 15% of the amount over ₱20,833.
- Monthly withholding tax: ₱1,007.55.
Source: Republic Act 10963 (TRAIN Law), withholding tax table in effect from January 2023.
13th month pay
- One month of basic salary, ₱30,000.00, paid on or before December 24.
- Tax-free, because it is under the ₱90,000 a year limit for 13th month pay and other benefits.
- Not included in the monthly figures above.
Source: Presidential Decree 851; ₱90,000 exemption under RA 10963 (TRAIN Law).
RecruitGo EOR fee
- Total monthly payroll: ₱33,980.00, the salary plus employer contributions.
- 15% of that is ₱5,097.00. The USD 99 minimum is ₱6,138.00 at 1 USD = ₱62.
- The higher one applies: ₱6,138.00 a month.
- For the full monthly cost including 13th month pay, use the Philippines EOR cost calculator.
Source: RecruitGo EOR pricing: 15% of total monthly payroll or USD 99, whichever is higher.
How it works
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. If you already have a Philippine entity, our payroll service in the Philippines runs these deductions and remittances for you. If you are hiring in the Philippines without a local entity, our Employer of Record cost calculator for the Philippines adds the 13th month pay accrual and the EOR management fee, so you can see the full monthly cost of employing someone through an EOR.
2026 Contribution Rate Summary
| Agency | Employer | Employee | Basis |
|---|---|---|---|
| SSS | ₱510 to ₱3,530 | ₱250 to ₱1,750 | MSC bracket (₱5K to ₱35K) |
| PhilHealth | 2.5% | 2.5% | Salary (floor ₱10K, ceiling ₱100K) |
| Pag-IBIG | 2% (max ₱200) | 2% (max ₱200) | Salary (cap ₱10K) |
| Income Tax | — | 0% to 35% | TRAIN Law brackets |
Monthly Income Tax Brackets (TRAIN Law)
| Monthly taxable income | Tax rate |
|---|---|
| Up to ₱20,833 | 0% (exempt) |
| ₱20,834 to ₱33,333Yours | 15% of the excess over ₱20,833 |
| ₱33,334 to ₱66,666 | 20% of the excess over ₱33,333 |
| ₱66,667 to ₱166,666 | 25% of the excess over ₱66,666 |
| ₱166,667 to ₱666,666 | 30% of the excess over ₱166,666 |
| Over ₱666,666 | 35% of the excess over ₱666,666 |
Highlighted: the bracket for a taxable income of ₱27,550.00, from the salary above.
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 15% of total monthly payroll or USD 99, whichever is higher, where total monthly payroll is gross salary plus employer contributions. The USD 99 minimum is about PHP 6,138 at 1 USD = PHP 62. 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.
