SSS, PhilHealth and Pag-IBIG contributions in the Philippines 2026
Three government funds take a share of every Philippine payslip before withholding tax: the Social Security System (SSS), the Philippine Health Insurance Corporation (PhilHealth) and the Home Development Mutual Fund (Pag-IBIG). The employer pays a share of each too, and that share is not taken from your pay. This guide shows the employee side in 2026 and how each contribution stops rising at a ceiling.
The three rules side by side
| Fund | Employee rate | What it applies to | Most the employee pays a month |
|---|---|---|---|
| SSS | 5% | Monthly salary credit, ₱5,000 to ₱35,000 | ₱1,750.00 |
| PhilHealth | 2.5% | Monthly basic pay, held between ₱10,000 and ₱100,000 | ₱2,500.00 |
| Pag-IBIG | 2% | Monthly pay up to a maximum fund salary of ₱10,000 | ₱200.00 |
SSS
From January 2025 the SSS contribution rate is 15% of the monthly salary credit (MSC), of which the employer pays 10% and the employee 5%. The MSC is your monthly pay rounded to the nearest ₱500, with a minimum of ₱5,000 and a maximum of ₱35,000. The employee share is therefore 5% of the MSC, and the most an employee pays is ₱1,750.00 a month.
The table below shows how the credit steps up around the edges. Pay below ₱5,250 has the lowest credit, and pay of ₱34,750 or more has the highest. There is no further SSS on pay above that.
| Monthly pay | Monthly salary credit | Employee SSS |
|---|---|---|
| ₱5,249 | ₱5,000 | ₱250.00 |
| ₱5,250 | ₱5,500 | ₱275.00 |
| ₱20,000 | ₱20,000 | ₱1,000.00 |
| ₱34,749 | ₱34,500 | ₱1,725.00 |
| ₱34,750 | ₱35,000 | ₱1,750.00 |
The part of the credit above ₱20,000 goes into the member's own Mandatory Provident Fund account, but the employee share is still 5% of the whole credit, so it does not change what comes out of the pay.
PhilHealth
The PhilHealth premium is 5% of monthly basic pay, shared equally by employer and employee. The basic pay used is held between a floor of ₱10,000 and a ceiling of ₱100,000. An employee therefore pays 2.5% of pay, and never less than ₱250.00 or more than ₱2,500.00 a month. Pay of ₱100,000 a month is the point where the maximum is reached.
Pag-IBIG
Pag-IBIG takes 2% of monthly pay from the employee and 2% from the employer, but only on pay up to a maximum fund salary of ₱10,000. Since the maximum fund salary was raised to ₱10,000 in February 2024, the most an employee pays is ₱200.00 a month. Any employee earning ₱10,000 or more a month pays exactly that amount.
What they add up to
| Monthly pay | SSS salary credit | SSS (employee) | PhilHealth (employee) | Pag-IBIG (employee) | Total deducted | Share of pay |
|---|---|---|---|---|---|---|
| ₱15,000 | ₱15,000 | ₱750.00 | ₱375.00 | ₱200.00 | ₱1,325.00 | 8.83% |
| ₱25,000 | ₱25,000 | ₱1,250.00 | ₱625.00 | ₱200.00 | ₱2,075.00 | 8.3% |
| ₱34,750 | ₱35,000 | ₱1,750.00 | ₱868.75 | ₱200.00 | ₱2,818.75 | 8.11% |
| ₱50,000 | ₱35,000 | ₱1,750.00 | ₱1,250.00 | ₱200.00 | ₱3,200.00 | 6.4% |
| ₱100,000 | ₱35,000 | ₱1,750.00 | ₱2,500.00 | ₱200.00 | ₱4,450.00 | 4.45% |
| ₱150,000 | ₱35,000 | ₱1,750.00 | ₱2,500.00 | ₱200.00 | ₱4,450.00 | 2.97% |
At ₱15,000 a month the three deductions take 8.83% of pay. At ₱50,000 the SSS credit is already at its maximum, so the total is ₱3,200.00, or 6.4% of pay. At ₱100,000 PhilHealth reaches its ceiling too, and the total of ₱4,450.00 is only 4.45% of pay. Once all three are at their maximum the total is ₱4,450.00 a month, however high the salary goes.
How the deductions affect tax
These employee contributions are taken out of gross pay before the withholding tax is worked out, so they lower the amount the tax table is applied to. See the withholding tax table explained for the next step. For the monthly pay that remains, see the net pay table for every monthly salary.
Not included: the employer's shares, the employer's Employees' Compensation contribution to SSS, voluntary extra contributions, overtime and allowances. The SSS, PhilHealth and Pag-IBIG schedules were read on commercial payroll guides because the official tables are images or pages that could not be read, and the Sources and rates page says which values that applies to.
Work out your own net paySources
- SSS: contribution table (2025 schedules, Circular 2024-006)
- PhilHealth: official site and circulars
- Pag-IBIG Fund: official site and circulars
- Every rate used, with its source and check date: Sources and rates
This calculator is general information only. It uses the official pages listed on the Sources page, and your payslip and personal situation may differ. Rates as at 2 November 2026.