Kasambahay
While a kasambahay earns less than ₱5,000 a month, the household employer pays all of it: 3% of pay of ₱1,500 and below, 4% above. From ₱5,000 up, the kasambahay and the employer each pay 2%.
HDMF Circular No. 460
Pag-IBIG · Updated for 2026Last checked
Pag-IBIG Contribution Table 2026
Pag-IBIG (HDMF) contributions in 2026 follow HDMF Circular No. 460, in force since February 2024 and unchanged in 2025: 2% from the employee and 2% from the employer, on monthly compensation of up to ₱10,000. Employees earning ₱1,500 or less pay 1%. The most an employee pays is ₱200 a month, matched by ₱200 from the employer.
Find my Pag-IBIG contribution
Type your monthly compensation.
₱
You pay (employee share)
₱200.00
Employee rate: 2%
Employer pays
₱200.00
2%
Total a month
₱400.00
Salary used: ₱10,000.00
Pay above ₱10,000 is counted as ₱10,000.
For guidance. Your agency statement or payroll remittance is the final figure.
- employee + employer
- 2% + 2%
- employee rate at ₱1,500 and below
- 1%
- maximum fund salary
- ₱10,000
- most a month (₱200 + ₱200)
- ₱400
Pag-IBIG contribution table 2026
Monthly contributions by compensation, in pesos. Pay between two rows is 2% each (1% for the employee at ₱1,500 and below); from ₱10,000 up, the amounts stay at the cap.
| Monthly compensation | Employee rate | Employee share | Employer share | Total |
|---|---|---|---|---|
| ₱1,000 | 1% | ₱10.00 | ₱20.00 | ₱30.00 |
| ₱1,500 | 1% | ₱15.00 | ₱30.00 | ₱45.00 |
| ₱2,000 | 2% | ₱40.00 | ₱40.00 | ₱80.00 |
| ₱3,000 | 2% | ₱60.00 | ₱60.00 | ₱120.00 |
| ₱4,000 | 2% | ₱80.00 | ₱80.00 | ₱160.00 |
| ₱5,000 | 2% | ₱100.00 | ₱100.00 | ₱200.00 |
| ₱7,500 | 2% | ₱150.00 | ₱150.00 | ₱300.00 |
| ₱10,000 and above | 2% | ₱200.00 | ₱200.00 | ₱400.00 |
Worked example
How to compute your Pag-IBIG contribution
Cap the monthly compensation at ₱10,000, then apply the rates.
- 1Cap the salary
A monthly compensation of ₱25,000 is above the cap, so ₱10,000 is used.
- 2Employee: 2%
₱10,000 × 2% = ₱200.00, deducted from pay.
- 3Employer: 2%
₱10,000 × 2% = ₱200.00, for ₱400.00 in total.
At ₱1,200, the employee pays 1% (₱12.00) and the employer still pays 2% (₱24.00).
Other members
Kasambahay, self-employed and voluntary savings
Self-employed members
You count as both employee and employer, so you pay both shares: 4% of your monthly earnings up to ₱10,000, at most ₱400 a month.
HDMF Circular No. 460
Saving more than the minimum
Any member may contribute more than the required amount. The employer only has to pay its required share, unless it agrees to match the higher savings.
HDMF Circular No. 460
FAQ
Frequently asked questions
Did the Pag-IBIG contribution change in 2026?
No. The rates and the ₱10,000 maximum fund salary set by HDMF Circular No. 460 in February 2024 still apply in 2026, as they did in 2025.
How much is the Pag-IBIG contribution in 2026?
2% of monthly compensation from the employee and 2% from the employer, on pay of up to ₱10,000. Employees earning ₱1,500 or less pay 1%.
What is the maximum Pag-IBIG contribution?
₱200 from the employee and ₱200 from the employer, ₱400 a month, for anyone earning ₱10,000 or more.
Which pay counts for Pag-IBIG?
The monthly fund salary: basic salary and other allowances, meaning the pay for work received in the month, however it is computed (HDMF Circular No. 460).
Can I pay more than ₱200 a month?
Yes. Members may contribute more than the required amount; the employer only has to match the required share unless it agrees to match more.
Who pays Pag-IBIG for a kasambahay?
The household employer pays everything while the kasambahay earns less than ₱5,000 a month. From ₱5,000 up, each pays 2%.
Sources
Sources
Sources
Checked against the agency’s own circulars. The amounts on this page are computed by the same rates and engine our payroll runs use.
- HDMF Circular No. 460Maximum Fund Salary raised to ₱10,000 from February 2024 (RA 9679, Sec. 7); rates by fund salary, kasambahay, self-employed and voluntary members
Rule in our payroll engine
- Rule
- Pag-IBIG contribution, Feb 2024 onward
- Effective
- February 1, 2024
- Legal basis
- HDMF Circular No. 460
Last checked:
Set up your payroll — contributions computed every cutoff
SSS, PhilHealth, Pag-IBIG and withholding tax on every payslip, from the same rules as these tables. Bring your employees in a spreadsheet and run your first payroll the same day.