What Does a Philippines Salary Calculator Compute?
A salary calculator for the Philippines breaks down your gross monthly pay into four mandatory deductions and shows your estimated take-home (net) pay:
- PhilHealth — 5% premium (2.5% employee / 2.5% employer), salary floor ₱10,000, ceiling ₱100,000
- SSS — Bracket-based contribution, 5% employee share (10% employer), MSC ₱5,000–₱35,000
- Pag-IBIG / HDMF — 2% employee (max ₱200/mo), 2% employer (max ₱200/mo), MFS cap ₱10,000
- BIR Withholding Tax — TRAIN Law 2023+ brackets, 0% for annual taxable income up to ₱250,000
2026 Salary Deduction Reference Table
Sample deductions for common salary levels in the Philippines (employed private sector, 2026 rates). BIR tax excluded.
| Gross Monthly Salary | PhilHealth (EE) | SSS (EE) | Pag-IBIG (EE) | Total Deducted | Est. Net Pay |
|---|---|---|---|---|---|
| ₱10,000 | ₱250.00 | ₱250.00 | ₱100.00 | ₱600.00 | ₱9,400.00 |
| ₱15,000 | ₱375.00 | ₱675.00 | ₱100.00 | ₱1,150.00 | ₱13,850.00 |
| ₱20,000 | ₱500.00 | ₱900.00 | ₱100.00 | ₱1,500.00 | ₱18,500.00 |
| ₱25,000 | ₱625.00 | ₱1,125.00 | ₱100.00 | ₱1,850.00 | ₱23,150.00 |
| ₱30,000 | ₱750.00 | ₱1,350.00 | ₱100.00 | ₱2,200.00 | ₱27,800.00 |
| ₱40,000 | ₱1,000.00 | ₱1,600.00 | ₱200.00 | ₱2,800.00 | ₱37,200.00 |
| ₱50,000 | ₱1,250.00 | ₱1,750.00 | ₱200.00 | ₱3,200.00 | ₱46,800.00 |
| ₱75,000 | ₱1,875.00 | ₱1,750.00 | ₱200.00 | ₱3,825.00 | ₱71,175.00 |
| ₱100,000 | ₱2,500.00 | ₱1,750.00 | ₱200.00 | ₱4,450.00 | ₱95,550.00 |
SSS EE share is from the 2024–2026 MSC bracket table (5% rate). Pag-IBIG capped at ₱200 for salary ≥ ₱10,000. For exact figures including BIR tax, use the full calculator.
Salary Computation by Employment Type
The Philippines has six distinct employment classifications — each with different contribution rules:
🏢 Private Sector Employee (SSS)
The most common type. Deductions are split between employee and employer. SSS uses a bracket table (MSC ₱5k–₱35k). BIR withholding is computed by the employer.
🏛️ Government Employee (GSIS)
Government workers are covered by GSIS, not SSS. Contribution: 9% employee + 12% government share of gross basic salary — no bracket table, no MSC cap. PhilHealth and Pag-IBIG rules are identical to private sector.
💼 Self-Employed / Freelancer
Self-employed individuals pay both the employee and employer share for SSS and Pag-IBIG, and the full 5% PhilHealth premium. Total mandatory contributions are approximately ₱3,400–₱3,600/mo for mid-range incomes. You remit directly to each agency.
🌏 OFW (Land-based)
OFWs can maintain SSS coverage as voluntary members. The minimum MSC for OFWs is ₱8,250 (SSS Circular 2023-010). PhilHealth overseas contributions are ₱2,400/year flat. Pag-IBIG accepts OFW voluntary members.
🏠 Kasambahay (Household Worker)
Under RA 10361 (Batas Kasambahay): if the kasambahay earns below ₱5,000/month, the household employer shoulders all contributions. Above ₱5,000, the normal employee/employer split applies.
🤝 Voluntary / Non-working Spouse
Voluntary members pay both sides of SSS and Pag-IBIG. PhilHealth voluntary rate: full 5% directly. SSS contributions are based on last posted salary credit.
BIR TRAIN Law Income Tax — 2026
The Tax Reform for Acceleration and Inclusion (TRAIN) Law (RA 10963) sets these annual income tax brackets effective 2023 onward:
| Annual Taxable Income | Tax Rate | Monthly Withholding (approx.) |
|---|---|---|
| ₱0 – ₱250,000 | 0% | ₱0.00 |
| ₱250,001 – ₱400,000 | 15% of excess over ₱250k | ₱0 – ₱1,875 |
| ₱400,001 – ₱800,000 | ₱22,500 + 20% | ₱1,875 – ₱6,042 |
| ₱800,001 – ₱2,000,000 | ₱102,500 + 25% | ₱6,042 – ₱25,208 |
| ₱2,000,001 – ₱8,000,000 | ₱402,500 + 30% | ₱25,208 – ₱183,542 |
| Over ₱8,000,000 | ₱2,202,500 + 35% | ₱183,542+ |
Related Calculators & Guides
Learn more about each component of your Philippine salary deductions:
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