Last checked: April 14, 2026

Salary Calculator in the Philippines

This salary calculator estimates your take‑home pay after mandatory deductions for SSS, PhilHealth, Pag‑IBIG, and BIR withholding tax for private employees paid monthly or semi‑monthly. It uses the latest published contribution schedules (SSS effective Jan 2025; PhilHealth 5% with ₱10,000 floor and ₱100,000 ceiling; Pag‑IBIG MFS ₱10,000) and the BIR Annex E withholding tables (effective Jan 1, 2023 onwards).

At a Glance

Pay frequency: Monthly and semi-monthly
Included: SSS, PhilHealth, Pag-IBIG, BIR withholding tax
Not included: Loans, HMO, union dues, overtime, 13th month, allowance modeling
Input: Your regular basic salary for the selected pay period
Last checked: April 14, 2026

This is an estimate based on published official tables. Your actual payslip may differ if you have allowances, overtime, de minimis benefits, loans, HMO, or company-specific deductions.

Take-Home Pay Estimator

Includes SSS, PhilHealth, Pag-IBIG & Tax

Gross Pay per Month (₱)

₱

Enter your basic salary before any deductions to estimate your net pay.

What This Includes

SSS employee contribution (schedule effective Jan 2025, MSC cap ₱35,000)
PhilHealth employee share (5% premium, floor ₱10,000, ceiling ₱100,000, 50/50 split)
Pag-IBIG employee share (Circular 460, MFS ₱10,000, rate 1% or 2%)
BIR withholding tax using Annex E tables (effective Jan 1, 2023 onwards)

What Is Not Included

Overtime, night differential, commissions, and bonuses
13th month pay computation (use the separate 13th Month Pay Calculator)
Minimum wage earner exemption (requires region-specific wage order data)
Loan deductions (SSS, Pag-IBIG, company loans)
HMO premiums, union dues, and other company-specific items
Self-employed, voluntary, OFW, or GSIS contribution rules

How the Computation Works

SSS Employee Share

Your monthly salary is matched to the SSS contribution schedule (effective January 2025) to find the Monthly Salary Credit (MSC). The employee share is 5% of the MSC, with a maximum MSC of ₱35,000.

For MSC above ₱20,000, the contribution includes a MySSS Pension Booster (MPF) portion that is credited to your personal account. This is still part of your total employee deduction.

PhilHealth Employee Share

The premium is 5% of your Monthly Basic Salary (MBS), with a floor of ₱10,000 and a ceiling of ₱100,000. For employed members, the premium is split equally between employer and employee (50/50).

PhilHealth defines MBS as basic pay only, excluding allowances, overtime, commissions, bonuses, and 13th month pay. This calculator uses your gross pay input as a proxy for MBS.

Pag-IBIG Employee Share

Pag-IBIG contributions use a fund salary base capped at ₱10,000 (per Circular No. 460, effective February 2024). The employee rate is 1% if your fund salary is ₱1,500 or below, and 2% if above ₱1,500.

Note: Pag-IBIG defines "Fund Salary" to include allowances. If your employer includes allowances in your Pag-IBIG base, your actual deduction may differ slightly.

Taxable Compensation and Withholding Tax

Your taxable compensation for the pay period is computed by subtracting mandatory employee contributions (SSS, PhilHealth, Pag-IBIG) from your gross pay. This matches BIR guidance (RMC 50-2018).

The calculator then applies the BIR Annex E withholding table for your pay frequency. Monthly and semi-monthly have separate bracket thresholds — semi-monthly tax is not simply "monthly tax divided by 2."

Worked Examples

Here are common scenarios showing the exact breakdown of take-home pay based on different monthly salary levels. These examples use the standard simple calculation without any non-taxable allowances or de minimis benefits.

₱20,000 Monthly

Gross Monthly

SSS (Employee)₱1,000.00

PhilHealth₱500.00

Pag-IBIG₱200.00

Withholding Tax₱0.00

Total Deductions-₱1,700.00

Take-Home Pay₱18,300.00

₱30,000 Monthly

Gross Monthly

SSS (Employee)₱1,500.00

PhilHealth₱750.00

Pag-IBIG₱200.00

Withholding Tax₱1,007.55

Total Deductions-₱3,457.55

Take-Home Pay₱26,542.45

₱50,000 Monthly

Gross Monthly

SSS (Employee)₱1,750.00

PhilHealth₱1,250.00

Pag-IBIG₱200.00

Withholding Tax₱4,568.40

Total Deductions-₱7,768.40

Take-Home Pay₱42,231.60

Frequently Asked Questions

What is the difference between gross pay, taxable compensation, and take-home pay?

Gross pay is your total regular pay before any deductions. Taxable compensation is gross pay minus mandatory employee contributions (SSS, PhilHealth, Pag-IBIG). Take-home pay is gross pay minus all deductions including withholding tax.

Why is my withholding tax different from this estimate?

Your actual withholding tax may differ if you have non-taxable allowances, de minimis benefits, or your employer uses the cumulative average method. This calculator uses Annex E based on regular pay only.

Why does SSS stop increasing after a point?

SSS contributions are based on Monthly Salary Credit (MSC). The MSC is capped at ₱35,000, so the maximum employee share is ₱1,750. Contributions for MSC above ₱20,000 include a MySSS Pension Booster (MPF) portion.

How is PhilHealth computed and why does it have a floor and ceiling?

PhilHealth premium is 5% of Monthly Basic Salary, split equally between employer and employee. The floor (₱10,000) and ceiling (₱100,000) set minimum and maximum salary bases for computing the premium.

Why is Pag-IBIG capped at ₱200 employee share?

Pag-IBIG uses a Maximum Fund Salary of ₱10,000. With a 2% employee rate (for salary above ₱1,500), the maximum employee share is ₱10,000 × 2% = ₱200 per month.

Monthly vs semi-monthly: will the tax be exactly half?

No. BIR Annex E has separate withholding tables for each pay frequency with different bracket thresholds and base tax amounts. Semi-monthly tax is computed independently, not by dividing monthly tax by 2.

Does this include 13th month pay?

No. 13th month pay has a separate tax treatment with a shared ₱90,000 exemption ceiling. Use the 13th Month Pay Calculator for that computation.