Salary Calculator

The Social Security System (SSS) is the state-run social insurance program for private and self-employed workers in the Philippines. Every month, a portion of your salary is set aside as an SSS contribution, which builds up your eligibility for benefits such as sickness, maternity, disability, retirement, and death benefits for your beneficiaries.

SSS contributions are not a flat percentage of your exact salary. Instead, your monthly salary is matched to a Monthly Salary Credit (MSC) bracket — a standardized compensation range published by SSS — and the contribution is computed as a percentage of that MSC, not your raw pay. For 2026, the total contribution rate is 15% of MSC, split 5% employee / 10% employer, with the MSC bracketed between roughly ₱4,000 and ₱35,000. Employers also shoulder a small Employees' Compensation (EC) contribution on top — ₱10/month if your MSC is below ₱15,000, or ₱30/month if it's at or above that.

This calculator looks up your MSC bracket automatically, so the SSS figure you see above reflects the bracket your salary falls into rather than a straight 15% of your exact pay.

Eligibility and registration

Private-sector employees are covered through their employer from the start of employment. Self-employed workers register or update their membership category and declare earnings; a former employee or self-employed member with at least one valid posted contribution may usually continue as a voluntary member. Apply for an SS number only once and complete the supporting documents needed to make the membership record permanent.

Who remits the contribution?

An employer withholds the employee share, adds the employer and EC shares, then reports and remits the total. Self-employed members pay the full amount for their category, while voluntary members select an allowed MSC and generate a Payment Reference Number through My.SSS or the SSS mobile app before paying through an accredited channel.

A missed voluntary month generally becomes a contribution gap and cannot be paid retroactively. Future payments can continue, but benefit and loan eligibility may depend on how many contributions were posted within a required period. This calculator is designed around the employee schedule; self-employed users should confirm the separate SSS schedule before payment.

PhilHealth (the Philippine Health Insurance Corporation) provides subsidized health insurance coverage to Filipino workers and their dependents. Contributions are shared equally between employee and employer and go toward hospitalization and other covered medical benefits.

For 2026, the PhilHealth premium rate is 5% of monthly basic salary, split 2.5% employee / 2.5% employer. There's a salary floor of ₱10,000 — meaning even if you earn less, your contribution is computed as if you earned ₱10,000 — and a ceiling of ₱100,000, above which the contribution is capped at ₱2,500 per side (₱5,000 total).

Enrollment and payment

Employees give their permanent PhilHealth Identification Number to the employer. The employer deducts the employee share, adds the employer share, and reports and remits both through PhilHealth's employer system. Check your Member Data Record and contribution history so missing postings or dependent details can be corrected before you need a benefit.

If you leave employment for self-employment, update your category to Self-Earning Individual and declare your monthly income rather than applying for a new PIN. Covered self-paying members generate a Statement of Premium Account before paying through the Member Portal or an accredited collection channel. Payment frequency and treatment of missed premiums follow current PhilHealth circulars, so verify gaps directly with PhilHealth.

What the premium covers

Membership can support covered inpatient, outpatient, and primary-care packages for you and qualified dependents. Benefits are subject to the applicable package, accredited provider, and agency rules; the premium estimate above does not guarantee that a particular hospital bill or procedure will be paid in full.

The Home Development Mutual Fund, better known as Pag-IBIG Fund, is a national savings and affordable housing finance program. Contributions build up a personal savings fund (with dividends) that members can later withdraw or use toward a Pag-IBIG housing loan.

Pag-IBIG contributions in this calculator are computed as 2% employee + 2% employer of monthly compensation, based on a ₱10,000 compensation ceiling — so once your monthly pay reaches ₱10,000, the contribution is capped at ₱200 per side, regardless of how much higher your salary goes.

Membership and payment

Register once to obtain a permanent Pag-IBIG Membership ID number. Employees give that MID number to payroll; the employer deducts the employee contribution, adds its share, and remits both. Self-employed and voluntary members pay their own regular savings through Virtual Pag-IBIG or an accredited bank, e-wallet, or collecting partner using the correct MID number and contribution period.

Regular contributions build your Total Accumulated Value and help establish eligibility for housing, multi-purpose, and calamity loans, each with separate requirements. If an employer payment is missing, compare your payslip with Virtual Pag-IBIG and ask payroll to correct it. An individually paying member can resume after a gap, but the gap may delay a program that requires a minimum contribution history.

Regular savings versus MP2

Regular Pag-IBIG is mandatory for covered members and is tied to long-term membership benefits. MP2 is a separate voluntary five-year account for extra savings; it has its own account number, declared dividend rate, maturity rules, and early-withdrawal terms.

Withholding tax on compensation is income tax that your employer deducts from your pay in advance, on behalf of the Bureau of Internal Revenue (BIR), based on your projected annual income. Under the TRAIN law, individuals earning a taxable income of ₱250,000 or less per year pay no income tax at all.

To compute it, your taxable income — gross pay minus your SSS, PhilHealth, and Pag-IBIG employee contributions — for the current pay period is projected out to a full year (annualized), run through the BIR's progressive tax brackets below, and the resulting annual tax is then divided back down to your pay period.

Payroll withholding versus final tax

Withholding is an advance collection, not always the final amount for the year. Employers reconcile actual compensation and tax withheld before issuing BIR Form 2316. A bonus, taxable benefit, prior employer, or payroll correction can therefore make your payslip different from a single-period estimate.

Many employees with one employer qualify for substituted filing, but people with multiple employers, business or professional income, or other mixed income may still need to file an annual return. Mandatory employee contributions are considered in the salary calculator; personal loan payments and voluntary savings do not automatically reduce taxable income.