Sources and rates
Every value the calculators use, the page it comes from, and the date it was last checked. Rates are for 2026. Where the official page could not be read, the table says so.
| Item | Value | Basis and sources | Last checked |
|---|---|---|---|
| Withholding tax on compensation | Monthly table on taxable pay: nil to ₱20,833; 15% from ₱20,833; 20% from ₱33,333; 25% from ₱66,667; 30% from ₱166,667; 35% from ₱666,667. Yearly table: 15% from ₱250,000; 20% from ₱400,000; 25% from ₱800,000; 30% from ₱2,000,000; 35% from ₱8,000,000 | BIR Annex E (monthly column, read on the PDF); the yearly table was read on commercial guides | 2 Nov 2026 Checked against the official source |
| SSS | Employee 5% and employer 10% of the monthly salary credit, ₱5,000 to ₱35,000 in steps of ₱500; at most ₱1,750.00 a month for the employee | SSS 2025 contribution table (an image); rate and credit range read on commercial payroll guides citing Circular 2024-006 | 2 Nov 2026 Not confirmed on an official page |
| PhilHealth | 5% of basic pay between ₱10,000 and ₱100,000, shared equally; employee at most ₱2,500.00 a month | Commercial guides; the PhilHealth circular could not be read | 2 Nov 2026 Not confirmed on an official page |
| Pag-IBIG | Employee 2% (1% on pay of ₱1,500 or less) of pay up to a fund salary of ₱10,000; at most ₱200.00 a month | Presidential Communications Office release and commercial guides on Circular 460 (February 2024) | 2 Nov 2026 Not confirmed on an official page |
| 13th month pay exemption | 13th month pay and other benefits exempt up to ₱90,000 a year in total | Republic Act 10963 as described on commercial guides | 2 Nov 2026 Not confirmed on an official page |
Not included or not confirmed
- The monthly withholding table was read on the BIR Annex E PDF of Revenue Regulations 11-2018 (effective 1 January 2023 and onwards). The annual TRAIN table was read on a commercial guide only and is shown for reference. Whether BIR issued a newer table for 2026 was not found.
- The SSS 2025 contribution table is an image on sss.gov.ph and could not be read. The 15% rate (5% employee, 10% employer), the 5,000 to 35,000 salary credit range and the 500 peso steps come from commercial payroll guides that cite SSS Circular 2024-006. No 2026 change was found.
- The PhilHealth 5% premium, the 10,000 floor and the 100,000 ceiling come from commercial guides. The PhilHealth circular could not be read on philhealth.gov.ph.
- The Pag-IBIG maximum fund salary of 10,000 (from February 2024) and the 2% employee rate come from a Presidential Communications Office release and commercial guides. The 1% rate for pay of 1,500 or less is given on one commercial guide only.
- The 90,000 peso exemption for 13th month pay and other benefits was found on commercial guides only, not on a BIR page.
- The calculator treats the employee's SSS, PhilHealth and Pag-IBIG contributions as deducted from gross pay before withholding tax, and withholding as the monthly table applied to the same pay each month. An employer's annualised year-end adjustment can differ.
- The SSS Employees' Compensation share paid by the employer, the employer shares of SSS, PhilHealth and Pag-IBIG, and the SSS Mandatory Provident Fund split of the salary credit above 20,000 are not part of take-home pay and are not modelled beyond a note.
- Overtime, night differential, allowances, de minimis benefits, bonuses other than the 13th month example, loans, and salaries paid weekly, semi-monthly or daily are not modelled.
- Voluntary extra Pag-IBIG savings, voluntary higher contributions and the optional 15% to 100% sharing of the salary credit are not modelled.
- Whether any of these rates were revised after the check date was not tracked.
Last checked 2 November 2026. These pages are general information only. Found a difference from an official page? Tell us.