Salary calculator Philippines 2026
Enter a salary to see the take-home pay after SSS, PhilHealth, Pag-IBIG and withholding tax, per cutoff and per month. It runs the same engine as our payroll, on the tables in force today.
Your salary
Basic pay, holiday pay, overtime and night differential are exempt from income tax. SSS, PhilHealth and Pag-IBIG still apply.
- Take-home pay
- SSS
- PhilHealth
- Pag-IBIG
- Withholding tax
| Item | Month |
|---|---|
| Basic pay | ₱30,000.00 |
| Gross pay | ₱30,000.00 |
| SSSRegular ₱1,000.00 + MPF ₱500.00 | −₱1,500.00 |
| PhilHealth | −₱750.00 |
| Pag-IBIG | −₱200.00 |
| Withholding tax | −₱1,007.55 |
| Take-home pay | ₱26,542.45 |
Estimates for a full month worked. Actual pay depends on attendance, leave, overtime and how your employer splits deductions between cutoffs.
What the employer pays
On top of the salary, every month
- SSS employer share
- ₱2,000.00
- SSS MPF, employer
- ₱1,000.00
- SSS EC (employees’ compensation)
- ₱30.00
- PhilHealth employer share
- ₱750.00
- Pag-IBIG employer share
- ₱200.00
- Employer contributions
- ₱3,980.00
Your year
Twelve months plus the 13th month
- Salary and allowances, 12 months
- ₱360,000.00
- 13th month payTax-free: under the ₱90,000 ceiling
- ₱30,000.00
- SSS, PhilHealth and Pag-IBIG
- −₱29,400.00
- Income tax for the year
- −₱12,090.00
Every line, and the rule behind it
The numbers above come from these rules, in force on 29 September 2026. Change the salary and they follow.
- Monthly salary credit (MSC): ₱30,000.00, the bracket for a ₱30,000.00 salary.
- Regular: ₱20,000.00 × 5% = ₱1,000.00.
- MPF: the ₱10,000.00 of MSC above ₱20,000 × 5% = ₱500.00.
- Employer: 10% of the MSC plus ₱30 EC = ₱3,030.00.
Source: SSS contribution schedule 2025 · RA 11199 (Social Security Act of 2018), SSS Circular 2024-006
- Base: ₱30,000.00, the basic salary kept between ₱10,000 and ₱100,000.
- Premium: ₱30,000.00 × 5% = ₱1,500.00, split equally: ₱750.00 you, ₱750.00 the employer.
Source: PhilHealth premium 2024 onward · RA 11223 (UHC Act) premium schedule; PhilHealth Advisory No. 2025-0002
- Base: ₱10,000.00, the salary up to ₱10,000.
- You: 2% = ₱200.00. Employer: 2% = ₱200.00.
Source: Pag-IBIG contribution, Feb 2024 onward · HDMF Circular No. 460
- Taxable income = gross pay − SSS, PhilHealth and Pag-IBIG − non-taxable pay = ₱27,550.00 for the month.
- The monthly table, bracket over ₱20,833: ₱0 plus 15% of the excess. 15% × ₱6,717.00 = ₱1,007.55.
Source: BIR withholding tax tables, 2023 onward · RA 10963 (TRAIN), RR 8-2018 Annex D (2023 rates)
- 1/12 of the year’s basic salary (₱360,000.00) = ₱30,000.00.
- Tax-free up to ₱90,000 a year together with other bonuses and benefits.
Source: Non-taxable ceilings, RR 29-2025 · RA 10963 Sec. 32(B)(7)(e); RR 29-2025 de minimis ceilings
How to compute withholding tax on salary
Withholding tax is the income tax your employer takes from each payslip and pays to the BIR. Here is the computation for the salary above, step by step.
- 1
Start from the taxable pay
Basic pay ₱30,000.00 = ₱30,000.00.
- 2
Subtract SSS, PhilHealth and Pag-IBIG
₱1,500.00 + ₱750.00 + ₱200.00 = ₱2,450.00. Your own contributions are not taxed.
- 3
That is your taxable income
₱30,000.00 − ₱2,450.00 = ₱27,550.00.
- 4
Find the bracket in the monthly table
₱27,550.00 falls between ₱20,833 and ₱33,333: ₱0 plus 15% of the excess over ₱20,833.
- 5
Compute the tax
15% × (₱27,550.00 − ₱20,833) = 15% × ₱6,717.00 = ₱1,007.55.
BIR withholding tax table, monthly
BIR withholding tax tables, 2023 onward · RA 10963 (TRAIN), RR 8-2018 Annex D (2023 rates)
| Taxable income per month | Withholding tax |
|---|---|
| ₱0 – ₱20,833 | None |
| ₱20,833 – ₱33,333 | 15% of the excess over ₱20,833Yours |
| ₱33,333 – ₱66,667 | ₱1,875 + 20% of the excess over ₱33,333 |
| ₱66,667 – ₱166,667 | ₱8,541.80 + 25% of the excess over ₱66,667 |
| ₱166,667 – ₱666,667 | ₱33,541.80 + 30% of the excess over ₱166,667 |
| ₱666,667 and above | ₱183,541.80 + 35% of the excess over ₱666,667 |
In December your employer compares the year’s withholding with the tax on the annual table and settles the difference on that payslip.
Questions about salary and deductions
What is take-home pay?
Take-home pay, or net pay, is what reaches your account on payday: gross pay (basic pay plus allowances) less your SSS, PhilHealth and Pag-IBIG contributions and withholding tax. Loans and other deductions come off too; this calculator leaves those out.
How is the SSS contribution computed?
Your monthly salary falls in a bracket that sets your monthly salary credit (MSC), from ₱5,000 to ₱35,000. You pay 5% of the MSC and your employer pays 10%, plus ₱10 or ₱30 for EC. The part of the MSC above ₱20,000 goes to the Mandatory Provident Fund (MPF) and is inside those same rates. At the top your share is ₱1,750 a month.
What is the PhilHealth contribution rate in 2026?
5% of your basic monthly salary, with a floor of ₱10,000 and a ceiling of ₱100,000, split equally between you and your employer. Your share is from ₱250 to ₱2,500 a month.
Is the 13th month pay taxed?
Not up to ₱90,000 a year, counted together with other bonuses and benefits. Only the amount above ₱90,000 is added to your taxable income.
Do minimum wage earners pay income tax?
Not on their minimum wage, holiday pay, overtime pay, night differential and hazard pay. SSS, PhilHealth and Pag-IBIG are still deducted, and other taxable pay such as commissions or taxable allowances is still taxed.
How do I convert a daily rate to a monthly salary?
Multiply the daily rate by the paid days in a year and divide by 12: 261 for Monday to Friday, 313 for Monday to Saturday, 365 when rest days are paid. For example, ₱800 × 313 ÷ 12 = ₱20,866.67 a month.
How are deductions split on a twice-a-month payroll?
SSS, PhilHealth and Pag-IBIG are monthly amounts. Many employers deduct half on each cutoff; others take them all on the 15th or at month-end. Withholding tax is computed on each cutoff’s taxable income with the semi-monthly table.
Running payroll for a team?
Causaro does this for every employee, every cutoff, with attendance, leave, overtime and holidays counted, and payslips and government files ready at the end.