Rates verified February 2026. Always check the latest circulars from each agency before remitting.
Three mandatory contributions come out of every Philippine payroll run: SSS, PhilHealth and Pag-IBIG. Each has its own rate, its own salary ceiling and its own quirks. Here is the 2026 picture in one place.
SSS, 15% of the monthly salary credit
Under the RA 11199 schedule, the SSS contribution rate is 15% of the Monthly Salary Credit (MSC): 10% employer, 5% employee. The MSC ranges from ₱5,000 to ₱35,000; salaries above ₱35,000 are capped there. Two extras ride on top:
- MPF (Mandatory Provident Fund): the portion of the MSC above ₱20,000 goes to the WISP/MPF savings program, same 10%/5% split, just booked separately.
- EC (Employees' Compensation): employer-only, ₱10/month for MSC below ₱15,000 and ₱30/month at ₱15,000 and above.
PhilHealth, 5% shared equally
The Universal Health Care law schedule puts the 2026 premium at 5% of the monthly basic salary, with an income floor of ₱10,000 and a ceiling of ₱100,000, split equally: 2.5% employer, 2.5% employee. The premium is therefore between ₱500/month (at or below the floor) and ₱5,000/month (at or above the ceiling).
Pag-IBIG, 2% + 2%, capped at a ₱10,000 fund salary
Pag-IBIG (HDMF) contributions are 2% employee and 2% employer, computed on a maximum fund salary of ₱10,000, so the practical maximum is ₱200 + ₱200 per month. Employees earning ₱1,500/month or less contribute 1% (the employer still pays 2%).
Worked example: ₱25,000 monthly basic salary
| Contribution | Employee share | Employer share |
|---|---|---|
| SSS regular (MSC ₱20,000 portion) | ₱1,000.00 | ₱2,000.00 |
| SSS MPF (₱20,000–₱25,000 portion) | ₱250.00 | ₱500.00 |
| SSS EC (employer only) | - | ₱30.00 |
| PhilHealth (5% of ₱25,000, split) | ₱625.00 | ₱625.00 |
| Pag-IBIG (capped at ₱10,000 MFS) | ₱200.00 | ₱200.00 |
| Total per month | ₱2,075.00 | ₱3,355.00 |
So a ₱25,000 employee actually costs the employer ₱28,355 before other benefits, a number worth knowing before you make an offer.
Remittance notes
- Each agency publishes its own payment schedule, generally keyed to your employer number. Put the dates in your payroll calendar and treat them as hard deadlines, since late remittances accrue penalties and can hold up employee benefit claims.
- Withholding tax on compensation (BIR Form 1601-C) is a separate monthly obligation on top of these three.
- Bracket rounding matters for SSS: the MSC table moves in ₱500 steps, so compute from the bracket, not from raw salary.
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