Philippines Net Salary 2027 Calculator
Calculate Philippines take-home pay 2027 after TRAIN-Law income tax withholding, SSS (Social Security), PhilHealth (Universal Healthcare), and Pag-IBIG (HDMF housing fund). All rates per Republic Act 10963 (TRAIN) + RA 11199 (SSS) + RA 11223 (UHC). Source: bir.gov.ph, sss.gov.ph, philhealth.gov.ph.
Philippines Payroll Deductions Stack
Philippine employees see four mandatory deductions monthly: SSS (4.5% employee, 9.5% employer, cap ₱30,000 monthly salary credit), PhilHealth (5% premium split 50/50 employee/employer, on full salary up to ₱100,000), Pag-IBIG (2% employee on first ₱5,000 cap = ₱100 fixed), and BIR withholding tax. Withholding follows TRAIN Law table — ₱250,000 annual exemption. Source: sss.gov.ph, philhealth.gov.ph, pagibigfund.gov.ph, bir.gov.ph.
How 13th Month Pay Works
Mandatory under PD 851: every employee with at least 1 month tenure gets pay equivalent to 1/12 of basic salary earned in the year. Tax-exempt up to ₱90,000. Typically paid in December but some employers split into two payments (May + December). Excludes overtime, allowances unless contractual.
PhilHealth 5% Premium Increase Timeline
PhilHealth premium increased to 5% in 2025 (from 4.5% in 2023, 4% in 2022) under Universal Healthcare Act. Cap on monthly salary credit ₱100,000. Split 50/50 employer-employee. Source: philhealth.gov.ph PhilHealth Circular 2023-0001.
Pag-IBIG (HDMF) — Housing Fund Mandatory
Home Development Mutual Fund: 2% employee + 2% employer on first ₱5,000 of salary. Capped at ₱100 employee + ₱100 employer per month. Members can borrow housing loans at 5-7% rates, much lower than commercial banks. Pag-IBIG savings earn dividends annually. Source: pagibigfund.gov.ph.