Salary Calculator

Your net pay after SSS, PhilHealth, Pag-IBIG and withholding tax.

Monthly payslip estimate

Take-home pay per month₱22,611.25What’s left of your ₱25,000.00 basic pay after SSS, PhilHealth, Pag-IBIG and withholding tax.

Basic pay: ₱25,000.00
Monthly deductions
SSS: −₱1,250.00
PhilHealth: −₱625.00
Pag-IBIG: −₱200.00
Withholding tax: −₱313.75
Take-home pay per month: ₱22,611.25
Per year
Gross (12 months): ₱300,000.00
Income tax: ₱3,765.00
Net (12 months): ₱271,335.00
Employer also pays
Contributions: ₱3,355.00
Total employee cost: ₱28,355.00

Uses official rates last checked 2026-10-07. How it’s computed · Sources · Change your numbers

Take-home pay per month₱22,611.25

How to use this calculator

Enter your monthly basic salary from your contract. Leave out allowances and overtime.
Read your deductions and net pay. The employer’s share helps when you compare job offers.

How it’s computed

SSS takes 5% of your Monthly Salary Credit (MSC). Your salary is rounded to the nearest ₱500 bracket, from ₱5,000 up to a ₱35,000 cap, so the most you pay is ₱1,750 a month.

PhilHealth is 5% of your basic salary, shared equally with your employer. Salaries below ₱10,000 are computed as ₱10,000 and those above ₱100,000 as ₱100,000.

Pag-IBIG is 2% of salary up to ₱10,000, so most employees pay ₱200 a month.

Withholding tax applies to your taxable income: basic pay minus your SSS, PhilHealth and Pag-IBIG shares. We compute the yearly tax under the TRAIN graduated rates and divide it by 12.

Annual taxable income	Income tax
₱250,000 and below	0%
Over ₱250,000 to ₱400,000	15% of the excess over ₱250,000
Over ₱400,000 to ₱800,000	₱22,500 + 20% of the excess over ₱400,000
Over ₱800,000 to ₱2,000,000	₱102,500 + 25% of the excess over ₱800,000
Over ₱2,000,000 to ₱8,000,000	₱402,500 + 30% of the excess over ₱2,000,000
Over ₱8,000,000	₱2,202,500 + 35% of the excess over ₱8,000,000

Example

Maria earns ₱25,000.00 a month.

SSS: her MSC is ₱25,000.00, so she pays ₱1,250.00.
PhilHealth: 2.5% of ₱25,000.00 is ₱625.00.
Pag-IBIG: ₱200.00.
Taxable income: ₱25,000.00 − ₱2,075.00 = ₱22,925.00 a month, or ₱275,100.00 a year. Tax is 15% of the amount over ₱250,000, which works out to ₱313.75 a month.
Net pay: ₱22,611.25 a month.

Rates and sources used

SSS, effective 2025-01-01. Regular employees and employers. Compensation from MSC−250 to MSC+249.99 maps to that MSC. SSS has said no further hike until 2027. Source: SSS Circular 2024-006 (RA 11199; SSC Res. 560-s.2024): https://www.sss.gov.ph/sss-contribution-table/.Last checked 2026-10-07
PhilHealth, effective 2024-01-01. Based on monthly basic salary, split equally between employer and employee. Bills to cut the rate to 3.5% are not enacted as of verification. Source: RA 11223 (UHC Act); PhilHealth Circular 2020-0005 Rev. 1; PhilHealth Advisory 2026-0042: https://www.philhealth.gov.ph/advisories/2026/PA2026-0042.pdf.Last checked 2026-10-07
Pag-IBIG, effective 2024-02-01. Secondary verification (payroll advisories); pagibigfund.gov.ph was not machine-readable. Members may voluntarily contribute more. Source: HDMF Circular No. 460 (2024).Last checked 2026-10-07
BIR income tax, effective 2023-01-01. Graduated rates for purely compensation earners. SB 56 (GINHAWA) and HB 7661 propose changes but are not law as of verification. Source: RA 10963 (TRAIN) Sec. 24(A)(2)(a) and NIRC Sec. 32(B)(7)(e): https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html.Last checked 2026-10-07

Frequently asked questions

Is the withholding tax the same as my annual income tax?

For employees with one employer and no other income, yes. Your employer withholds tax each payday so the year’s total matches the annual tax due, then reconciles it in December. Bonuses, allowances, or a mid-year job change can make the December adjustment bigger or smaller.

Why is my payslip different from this result?

Employers may compute contributions on total pay instead of basic pay, split deductions unevenly between paydays, or deduct loans, HMO for dependents, and company contributions. Use the Take-Home Pay Calculator to add allowances and other deductions.

Do minimum wage earners pay income tax?

No. Statutory minimum wage earners are exempt from income tax on their minimum wage, holiday pay, overtime, night differential and hazard pay. Above that, the first ₱250,000 of taxable income a year is taxed at 0%.

Is the 13th month pay included?

No. This calculator covers regular monthly pay. The 13th month pay and other bonuses are tax-free up to ₱90,000 a year combined; check yours with the 13th Month Pay Calculator.

This calculator provides estimates for informational purposes only. Actual payroll, taxes, contributions, loan charges, and utility costs may vary depending on your employer, provider, government rules, or specific circumstances.