Philippines Salary Calculator1. Monthly earnings
Basic salary and allowances paid each month
Allowances
Tick "SSS/Pag-IBIG" for allowances that count as compensation; PhilHealth uses basic salary only. Ticks must follow the official rules. De minimis ceilings (RR 29-2025) and the ₱90,000 limit aren't applied.
2. Contributions & deductions
Statutory contributions and other monthly deductions
Employee shares, worked out from the contribution base and deducted before withholding tax.
Other deductions
Loans, advances, HMO top-ups and other after-tax deductions.
SSS Monthly Salary Credit (MSC) used: ₱ 0.00. Annual figures are 12 × the monthly amounts and exclude 13th-month pay and bonuses.
| Monthly taxable compensation bracket | Rate | Income in bracket | Tax |
|---|---|---|---|
| Total monthly withholding tax | ₱ 0.00 | ||
How take-home pay is calculated in the Philippines
Net pay is gross pay minus the employee's SSS, PhilHealth and Pag-IBIG contributions, BIR withholding tax and any other deductions. The contributions are deducted before tax, so withholding tax is worked out on what's left. On top of gross pay, the employer pays its own SSS (plus EC), PhilHealth and Pag-IBIG shares.
Monthly BIR withholding tax table
| Monthly taxable compensation | Rate | Max tax in bracket |
|---|---|---|
| Up to ₱20,833 | 0% | ₱0 |
| ₱20,833 – 33,333 | 15% | ₱1,875 |
| ₱33,333 – 66,667 | 20% | ₱6,666.80 |
| ₱66,667 – 166,667 | 25% | ₱25,000 |
| ₱166,667 – 666,667 | 30% | ₱150,000 |
| Above ₱666,667 | 35% | No limit |
Net to gross: finding the salary for a target take-home
When you agree a take-home figure with a new hire, switch to Net to Gross and enter that amount. The calculator works backwards through withholding tax and contributions to give the basic salary and gross pay needed, plus the full employer cost.
Last updated: October 2026. Rates follow the BIR withholding table effective 1 January 2023, SSS Circular 2024-006, PhilHealth Advisory 2025-0002 and Pag-IBIG Circular 460.
Philippines take-home pay examples
These examples use a monthly basic salary with no allowances or other deductions. Enter your own figures above for an exact estimate.
Step by step: ₱50,000 monthly basic salary
| Gross pay | ₱50,000.00 |
| SSS (5% of ₱35,000 MSC) | − ₱1,750.00 |
| PhilHealth (2.5%) | − ₱1,250.00 |
| Pag-IBIG (2%, capped) | − ₱200.00 |
| Withholding tax (20% marginal bracket) | − ₱4,568.40 |
| Net take-home pay | ₱42,231.60 |
| Employer SSS + EC | ₱3,530.00 |
| Employer PhilHealth (2.5%) | ₱1,250.00 |
| Employer Pag-IBIG (2%, capped) | ₱200.00 |
| Total cost to employer | ₱54,980.00 |
Taxable compensation is ₱50,000 minus ₱3,200 in contributions, or ₱46,800. Tax is ₱1,875 plus 20% of the ₱13,467 above ₱33,333.
Take-home pay and employer cost at other salaries
| Basic salary | Withholding tax | Net pay | Employer cost |
|---|---|---|---|
| ₱20,000 | ₱0.00 | ₱18,300.00 | ₱22,730.00 |
| ₱30,000 | ₱1,007.55 | ₱26,542.45 | ₱33,980.00 |
| ₱50,000 | ₱4,568.40 | ₱42,231.60 | ₱54,980.00 |
| ₱100,000 | ₱15,762.55 | ₱79,787.45 | ₱106,230.00 |
Run Philippine payroll without the spreadsheets
PeoplesHR applies SSS, PhilHealth, Pag-IBIG and BIR withholding automatically, with statutory reports and payslips built in.
Philippines salary calculator FAQs
How is withholding tax calculated?
Under the TRAIN law withholding table in force from 1 January 2023, monthly taxable compensation up to ₱20,833 is tax-free. Above that, rates step up through 15%, 20%, 25% and 30% to 35% on compensation over ₱666,667. Taxable compensation is gross taxable pay minus the employee's SSS, PhilHealth and Pag-IBIG contributions. See the Bureau of Internal Revenue.
How are SSS contributions worked out?
From January 2025 the SSS contribution is 15% of the Monthly Salary Credit (MSC): 5% from the employee and 10% from the employer. MSC runs from ₱5,000 to ₱35,000 in ₱500 steps, and the part above ₱20,000 goes to the Mandatory Provident Fund. The employer also pays Employees' Compensation (EC) of ₱10, or ₱30 when MSC is ₱15,000 or more. See the Social Security System.
What about PhilHealth and Pag-IBIG?
The PhilHealth premium is 5% of monthly basic salary, with a ₱10,000 floor and ₱100,000 ceiling, split equally between employee and employer. Allowances, overtime and bonuses are not included (PhilHealth Advisory 2025-0002). Pag-IBIG is 2% from each side on up to ₱10,000 of monthly fund salary, which is basic salary plus allowances, so the standard employee share tops out at ₱200. Employees earning ₱1,500 or less pay 1% (Pag-IBIG Fund).
How are minimum wage earners treated?
Minimum wage earners are exempt from income tax on their statutory minimum wage, holiday pay, overtime, night shift differential and hazard pay. Other taxable compensation they receive is still taxed. Tick "Minimum wage earner" and mark any taxable allowances.
How does Net to Gross work?
Enter the take-home pay you want to pay. The calculator keeps your allowances and deductions as entered and finds the basic salary that produces that net amount after contributions, withholding tax and deductions. Just past an SSS or Pag-IBIG step, two salaries can give the same take-home pay; the calculator shows the lower one.
Is 13th-month pay included?
No. 13th-month pay and other benefits are exempt up to ₱90,000 a year combined, and anything above that is taxed in the year-end annualization. For annualization and an illustrative BIR Form 2316, use our Philippines Tax Calculator.