SSS, PhilHealth & Pag-IBIG Contribution Table 2026
Every Filipino employee pays three mandatory contributions each month: SSS (5% of your salary credit), PhilHealth (2.5% of basic pay), and Pag-IBIG (2%, up to ₱200). Your employer pays its own share on top. Here are the full 2026 tables — employee and employer share at every salary — and what they do to your take-home pay.
Based on SSS Circular 2024-006 (effective January 2025), the PhilHealth 5% premium schedule, and HDMF Circular 460 — the latest published schedules for 2026. Educational estimate; confirm with SSS, PhilHealth, Pag-IBIG, or your payroll team.
Contributions at a glance, by monthly salary
The employee share is what comes off your payslip. The employer share is paid by your company on top of your salary — it is not deducted from you.
| Monthly salary | SSS | PhilHealth | Pag-IBIG | Employee total | Employer total |
|---|---|---|---|---|---|
| ₱10,000 | ₱500 | ₱250 | ₱200 | ₱950 | ₱1,460 |
| ₱15,000 | ₱750 | ₱375 | ₱200 | ₱1,325 | ₱2,105 |
| ₱20,000 | ₱1,000 | ₱500 | ₱200 | ₱1,700 | ₱2,730 |
| ₱25,000 | ₱1,250 | ₱625 | ₱200 | ₱2,075 | ₱3,355 |
| ₱30,000 | ₱1,500 | ₱750 | ₱200 | ₱2,450 | ₱3,980 |
| ₱35,000 | ₱1,750 | ₱875 | ₱200 | ₱2,825 | ₱4,605 |
| ₱40,000 | ₱1,750 | ₱1,000 | ₱200 | ₱2,950 | ₱4,730 |
| ₱50,000 | ₱1,750 | ₱1,250 | ₱200 | ₱3,200 | ₱4,980 |
| ₱60,000 | ₱1,750 | ₱1,500 | ₱200 | ₱3,450 | ₱5,230 |
| ₱80,000 | ₱1,750 | ₱2,000 | ₱200 | ₱3,950 | ₱5,730 |
| ₱100,000 | ₱1,750 | ₱2,500 | ₱200 | ₱4,450 | ₱6,230 |
| ₱150,000 | ₱1,750 | ₱2,500 | ₱200 | ₱4,450 | ₱6,230 |
SSS contribution table 2026 (all brackets)
SSS contributions are 15% of your Monthly Salary Credit (MSC) — 5% from you, 10% from your employer — plus an employer-only Employees' Compensation (EC) premium of ₱10 (MSC below ₱15,000) or ₱30. The MSC runs from ₱5,000 to ₱35,000; the part of the MSC above ₱20,000 goes to your Mandatory Provident Fund (WISP) retirement savings.
| Monthly compensation (₱) | Salary credit | Employee (5%) | Employer (10% + EC) | Total |
|---|---|---|---|---|
| Below 5,250.00 | ₱5,000.00 | ₱250.00 | ₱510.00 | ₱760.00 |
| 5,250.00 – 5,749.99 | ₱5,500.00 | ₱275.00 | ₱560.00 | ₱835.00 |
| 5,750.00 – 6,249.99 | ₱6,000.00 | ₱300.00 | ₱610.00 | ₱910.00 |
| 6,250.00 – 6,749.99 | ₱6,500.00 | ₱325.00 | ₱660.00 | ₱985.00 |
| 6,750.00 – 7,249.99 | ₱7,000.00 | ₱350.00 | ₱710.00 | ₱1,060.00 |
| 7,250.00 – 7,749.99 | ₱7,500.00 | ₱375.00 | ₱760.00 | ₱1,135.00 |
| 7,750.00 – 8,249.99 | ₱8,000.00 | ₱400.00 | ₱810.00 | ₱1,210.00 |
| 8,250.00 – 8,749.99 | ₱8,500.00 | ₱425.00 | ₱860.00 | ₱1,285.00 |
| 8,750.00 – 9,249.99 | ₱9,000.00 | ₱450.00 | ₱910.00 | ₱1,360.00 |
| 9,250.00 – 9,749.99 | ₱9,500.00 | ₱475.00 | ₱960.00 | ₱1,435.00 |
| 9,750.00 – 10,249.99 | ₱10,000.00 | ₱500.00 | ₱1,010.00 | ₱1,510.00 |
| 10,250.00 – 10,749.99 | ₱10,500.00 | ₱525.00 | ₱1,060.00 | ₱1,585.00 |
| 10,750.00 – 11,249.99 | ₱11,000.00 | ₱550.00 | ₱1,110.00 | ₱1,660.00 |
| 11,250.00 – 11,749.99 | ₱11,500.00 | ₱575.00 | ₱1,160.00 | ₱1,735.00 |
| 11,750.00 – 12,249.99 | ₱12,000.00 | ₱600.00 | ₱1,210.00 | ₱1,810.00 |
| 12,250.00 – 12,749.99 | ₱12,500.00 | ₱625.00 | ₱1,260.00 | ₱1,885.00 |
| 12,750.00 – 13,249.99 | ₱13,000.00 | ₱650.00 | ₱1,310.00 | ₱1,960.00 |
| 13,250.00 – 13,749.99 | ₱13,500.00 | ₱675.00 | ₱1,360.00 | ₱2,035.00 |
| 13,750.00 – 14,249.99 | ₱14,000.00 | ₱700.00 | ₱1,410.00 | ₱2,110.00 |
| 14,250.00 – 14,749.99 | ₱14,500.00 | ₱725.00 | ₱1,460.00 | ₱2,185.00 |
| 14,750.00 – 15,249.99 | ₱15,000.00 | ₱750.00 | ₱1,530.00 | ₱2,280.00 |
| 15,250.00 – 15,749.99 | ₱15,500.00 | ₱775.00 | ₱1,580.00 | ₱2,355.00 |
| 15,750.00 – 16,249.99 | ₱16,000.00 | ₱800.00 | ₱1,630.00 | ₱2,430.00 |
| 16,250.00 – 16,749.99 | ₱16,500.00 | ₱825.00 | ₱1,680.00 | ₱2,505.00 |
| 16,750.00 – 17,249.99 | ₱17,000.00 | ₱850.00 | ₱1,730.00 | ₱2,580.00 |
| 17,250.00 – 17,749.99 | ₱17,500.00 | ₱875.00 | ₱1,780.00 | ₱2,655.00 |
| 17,750.00 – 18,249.99 | ₱18,000.00 | ₱900.00 | ₱1,830.00 | ₱2,730.00 |
| 18,250.00 – 18,749.99 | ₱18,500.00 | ₱925.00 | ₱1,880.00 | ₱2,805.00 |
| 18,750.00 – 19,249.99 | ₱19,000.00 | ₱950.00 | ₱1,930.00 | ₱2,880.00 |
| 19,250.00 – 19,749.99 | ₱19,500.00 | ₱975.00 | ₱1,980.00 | ₱2,955.00 |
| 19,750.00 – 20,249.99 | ₱20,000.00 | ₱1,000.00 | ₱2,030.00 | ₱3,030.00 |
| 20,250.00 – 20,749.99 | ₱20,500.00 | ₱1,025.00 | ₱2,080.00 | ₱3,105.00 |
| 20,750.00 – 21,249.99 | ₱21,000.00 | ₱1,050.00 | ₱2,130.00 | ₱3,180.00 |
| 21,250.00 – 21,749.99 | ₱21,500.00 | ₱1,075.00 | ₱2,180.00 | ₱3,255.00 |
| 21,750.00 – 22,249.99 | ₱22,000.00 | ₱1,100.00 | ₱2,230.00 | ₱3,330.00 |
| 22,250.00 – 22,749.99 | ₱22,500.00 | ₱1,125.00 | ₱2,280.00 | ₱3,405.00 |
| 22,750.00 – 23,249.99 | ₱23,000.00 | ₱1,150.00 | ₱2,330.00 | ₱3,480.00 |
| 23,250.00 – 23,749.99 | ₱23,500.00 | ₱1,175.00 | ₱2,380.00 | ₱3,555.00 |
| 23,750.00 – 24,249.99 | ₱24,000.00 | ₱1,200.00 | ₱2,430.00 | ₱3,630.00 |
| 24,250.00 – 24,749.99 | ₱24,500.00 | ₱1,225.00 | ₱2,480.00 | ₱3,705.00 |
| 24,750.00 – 25,249.99 | ₱25,000.00 | ₱1,250.00 | ₱2,530.00 | ₱3,780.00 |
| 25,250.00 – 25,749.99 | ₱25,500.00 | ₱1,275.00 | ₱2,580.00 | ₱3,855.00 |
| 25,750.00 – 26,249.99 | ₱26,000.00 | ₱1,300.00 | ₱2,630.00 | ₱3,930.00 |
| 26,250.00 – 26,749.99 | ₱26,500.00 | ₱1,325.00 | ₱2,680.00 | ₱4,005.00 |
| 26,750.00 – 27,249.99 | ₱27,000.00 | ₱1,350.00 | ₱2,730.00 | ₱4,080.00 |
| 27,250.00 – 27,749.99 | ₱27,500.00 | ₱1,375.00 | ₱2,780.00 | ₱4,155.00 |
| 27,750.00 – 28,249.99 | ₱28,000.00 | ₱1,400.00 | ₱2,830.00 | ₱4,230.00 |
| 28,250.00 – 28,749.99 | ₱28,500.00 | ₱1,425.00 | ₱2,880.00 | ₱4,305.00 |
| 28,750.00 – 29,249.99 | ₱29,000.00 | ₱1,450.00 | ₱2,930.00 | ₱4,380.00 |
| 29,250.00 – 29,749.99 | ₱29,500.00 | ₱1,475.00 | ₱2,980.00 | ₱4,455.00 |
| 29,750.00 – 30,249.99 | ₱30,000.00 | ₱1,500.00 | ₱3,030.00 | ₱4,530.00 |
| 30,250.00 – 30,749.99 | ₱30,500.00 | ₱1,525.00 | ₱3,080.00 | ₱4,605.00 |
| 30,750.00 – 31,249.99 | ₱31,000.00 | ₱1,550.00 | ₱3,130.00 | ₱4,680.00 |
| 31,250.00 – 31,749.99 | ₱31,500.00 | ₱1,575.00 | ₱3,180.00 | ₱4,755.00 |
| 31,750.00 – 32,249.99 | ₱32,000.00 | ₱1,600.00 | ₱3,230.00 | ₱4,830.00 |
| 32,250.00 – 32,749.99 | ₱32,500.00 | ₱1,625.00 | ₱3,280.00 | ₱4,905.00 |
| 32,750.00 – 33,249.99 | ₱33,000.00 | ₱1,650.00 | ₱3,330.00 | ₱4,980.00 |
| 33,250.00 – 33,749.99 | ₱33,500.00 | ₱1,675.00 | ₱3,380.00 | ₱5,055.00 |
| 33,750.00 – 34,249.99 | ₱34,000.00 | ₱1,700.00 | ₱3,430.00 | ₱5,130.00 |
| 34,250.00 – 34,749.99 | ₱34,500.00 | ₱1,725.00 | ₱3,480.00 | ₱5,205.00 |
| 34,750.00 and above | ₱35,000.00 | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 |
PhilHealth contribution 2026
The PhilHealth premium is 5% of your monthly basic salary, split equally: 2.5% from you and 2.5% from your employer. It is computed on a floor of ₱10,000 and a ceiling of ₱100,000 — so the employee share is at least ₱250 and at most ₱2,500 a month.
Pag-IBIG contribution 2026
Pag-IBIG takes 2% of your monthly compensation (1% if you earn ₱1,500 or less), matched by 2% from your employer, on a maximum fund salary of ₱10,000. For almost every employee that means ₱200 from you + ₱200 from your employer each month. Want your Pag-IBIG savings to grow faster? The voluntary MP2 program pays tax-free dividends on top.
How contributions lower your income tax
Your mandatory employee shares are subtracted from your gross pay before BIR withholding tax is computed. On a ₱30,000 salary, the ₱2,450 in monthly contributions trims your taxable income by ₱29,400 a year. See the full breakdown for any salary in the take-home pay by salary guides.
Compute your exact net pay and tax (free) →
Frequently asked questions
How much is the SSS contribution in 2026?
The SSS contribution rate is 15% of your Monthly Salary Credit (MSC): 5% is deducted from the employee and 10% is paid by the employer, plus a small employer-only EC premium (₱10 or ₱30). The MSC runs from ₱5,000 to ₱35,000, so the employee share ranges from ₱250 to a maximum of ₱1,750 a month. These rates took effect in January 2025 and remain the latest schedule for 2026.
How much is the PhilHealth contribution in 2026?
PhilHealth premiums are 5% of your monthly basic salary, shared equally — 2.5% from the employee and 2.5% from the employer. The salary floor is ₱10,000 and the ceiling is ₱100,000, so the employee share ranges from ₱250 to a maximum of ₱2,500 a month.
How much is the Pag-IBIG contribution in 2026?
Pag-IBIG (HDMF) takes 2% of your monthly compensation from the employee (1% if you earn ₱1,500 or less) and another 2% from the employer, on a maximum fund salary of ₱10,000. That makes the usual employee share ₱200 a month, matched by ₱200 from the employer.
What is the maximum total employee contribution per month?
At the top of all three schedules, an employee pays about ₱1,750 (SSS) + ₱2,500 (PhilHealth) + ₱200 (Pag-IBIG) = ₱4,450 a month. PhilHealth only reaches its cap at a ₱100,000 salary, so most employees pay less.
Are SSS, PhilHealth, and Pag-IBIG contributions taxable?
No. The mandatory employee shares are deducted from your gross pay BEFORE BIR withholding tax is computed, which lowers your taxable income. Voluntary extras — like MP2 savings or SSS WISP Plus top-ups beyond the mandatory amount — are not deductible.
How are contributions split per cutoff (kinsenas and katapusan)?
Employers may deduct the full monthly amount in one payroll or split it across the two cutoffs. Either way, the monthly total is the same — check your payslip to see which your employer uses.
Free PesoPilot tools
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- Money Health Check — score your finances in 2 minutes.
Educational only — not tax, legal, or payroll advice. Figures follow the latest published SSS, PhilHealth, and Pag-IBIG schedules and are rounded; agencies can revise rates, and your payslip may differ because of payroll timing or how your employer defines compensation. Confirm with the agencies or your HR.
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