SSS PhilHealth Pag-IBIG Deduction Calculator Philippines
Calculate your mandatory SSS, PhilHealth, and Pag-IBIG contributions from your monthly salary in the Philippines. This calculator uses the 2025 contribution rates, showing the employee share, employer share, and total contributions for each government-mandated benefit. See exactly how much is deducted from your pay and how much your employer contributes on your behalf.
The SSS, PhilHealth and Pag-IBIG Calculator is a free, browser-based tool that splits a Philippine monthly salary into the three mandatory contributions and shows the employee and employer share of each, using the 2026 rates: SSS 15% of the monthly salary credit, PhilHealth 5% of basic pay, and Pag-IBIG 2% capped at a ₱10,000 fund salary. Updated 2026-09-10.
How the SSS, PhilHealth and Pag-IBIG Calculator Works
Enter your monthly salary and pick whether you are employed, self-employed or a voluntary member. The calculator applies each agency's own salary base — they are not the same figure — and returns the employee deduction, the employer contribution and your pay after deductions. Everything runs in your browser; nothing is sent to a server.
SSS PhilHealth Pag-IBIG Deduction Calculator Overview
Every employed individual in the Philippines is required to contribute to three government-mandated benefit systems: the Social Security System (SSS), the Philippine Health Insurance Corporation (PhilHealth), and the Home Development Mutual Fund (Pag-IBIG or HDMF). These contributions are shared between the employee and the employer, with the employee's share deducted directly from their monthly salary. Together, these three contributions form the core of the Philippines' social protection framework, providing employees with retirement benefits, healthcare coverage, and housing loan access.
The Social Security System (SSS) is the primary social insurance institution in the Philippines, providing a range of benefits including retirement pensions, disability benefits, maternity and sickness benefits, death and funeral grants, and salary loans. As of 2026, the total SSS contribution rate is 15 percent of the monthly salary credit, split between the employer (10 percent) and the employee (5 percent). The salary credit is determined by a bracket system that maps actual monthly salary ranges to specific salary credit amounts, with a minimum monthly salary credit of 4,000 pesos and a maximum of 35,000 pesos. This means that even high earners have their SSS contribution capped at the maximum salary credit level.
PhilHealth provides national health insurance coverage to all Filipino citizens and permanent residents. The 2026 PhilHealth premium rate is 5 percent of the monthly basic salary, shared equally between the employer and the employee (2.5 percent each). The contribution is computed based on the actual monthly salary, with a floor of 10,000 pesos and a ceiling of 100,000 pesos. This means employees earning below 10,000 pesos per month are assessed based on the floor amount, while those earning above 100,000 pesos are capped at the ceiling. PhilHealth benefits include inpatient and outpatient coverage, Z-benefit packages for catastrophic conditions, and preventive care services.
Pag-IBIG (HDMF) is a government savings programme that enables members to access housing loans at favourable interest rates. The contribution structure is straightforward: employees earning more than 1,500 pesos per month contribute 2 percent of their monthly salary, while employers contribute a matching 2 percent. For employees earning 1,500 pesos or less, the employee rate drops to 1 percent while the employer still contributes 2 percent. The maximum monthly compensation for computing Pag-IBIG contributions is 5,000 pesos under the mandatory contribution programme, though members can opt for higher contributions under the Modified Pag-IBIG II savings programme.
The Three Salary Bases That Trip People Up in 2026
The most common reason a payslip does not match an online estimate is that each agency computes on a different base, and two of those bases changed recently.
- SSS uses a monthly salary credit with a floor of ₱5,000 and a ceiling of ₱35,000 for regular employees — not your literal salary. Kasambahay have a ₱1,000 floor and land-based OFWs an ₱8,000 floor. The 15% rate and this range are both at their final levels under Republic Act 11199, so no further increase is scheduled. Anything above a ₱20,000 credit also routes part of the contribution into the mandatory provident fund (WISP) rather than the regular SSS fund.
- PhilHealth uses actual basic pay with a ₱10,000 floor and a ₱100,000 ceiling at 5%, split evenly. So a ₱120,000 salary pays the same ₱5,000 total as a ₱100,000 salary.
- Pag-IBIG caps at a Maximum Fund Salary of ₱10,000, doubled from ₱5,000 by Circular No. 460 with effect from February 2024. That means ₱200 from you and ₱200 from your employer once you earn ₱10,000 or more. Calculators still using the old ₱5,000 cap report exactly half the correct figure, which is worth checking if an estimate you have seen shows ₱100.
Employers also pay a small Employees' Compensation (EC) premium on top of their SSS share, which is an employer cost and never deducted from you. Updated 2026-09-10.
Why Accurate Deduction Calculations Matter
Understanding your mandatory deductions is essential for effective financial planning. Many Filipino employees are surprised by the gap between their gross salary and their net take-home pay after deductions. By using this calculator, you can see exactly how much is being deducted for each benefit, verify that your employer is making the correct contributions, and plan your monthly budget based on your actual net pay. Employers also benefit from accurate calculations to ensure compliance with government requirements and avoid penalties for under-contribution or late payment of premiums.
Frequently Asked Questions
What are the SSS contribution rates for 2026 in the Philippines?
The total SSS contribution rate for 2026 is 15% of the monthly salary credit, unchanged from 2025 and now at its final level under RA 11199. The monthly salary credit runs from a ₱5,000 floor to a ₱35,000 ceiling for regular employees. This is split between the employer (10%) and the employee (5%). The contribution is based on a salary credit bracket system running from a PHP 5,000 floor to a PHP 35,000 ceiling (kasambahay PHP 1,000, land-based OFWs PHP 8,000). The actual contribution amount depends on which salary credit bracket your monthly salary falls into.
How is PhilHealth contribution calculated in 2026?
PhilHealth contributions in 2026 are calculated at 5% of the monthly basic salary, split equally between the employer and employee (2.5% each). The computation uses a floor of PHP 10,000 and a ceiling of PHP 100,000. Employees earning below the floor are assessed at the minimum, while those above the ceiling are capped at the maximum contribution.
What is the Pag-IBIG contribution rate for employees?
Employees earning more than PHP 1,500 per month contribute 2% of their monthly salary to Pag-IBIG, while employers contribute a matching 2%. For employees earning PHP 1,500 or less, the employee rate is 1% and the employer rate remains at 2%. The maximum monthly compensation for mandatory Pag-IBIG computation is PHP 10,000, doubled from PHP 5,000 by Circular No. 460 with effect from February 2024 — so the cap is PHP 200 from the employee and PHP 200 from the employer.
Are mandatory deductions the same for all employment types?
The basic contribution rates are the same, but the computation differs by employment type. For private employees, contributions are shared between employer and employee. Self-employed and voluntary members pay both the employer and employee shares themselves. The salary credit brackets and computation basis may also vary depending on the type of employment and income declaration.
Can I get a refund if my employer over-deducted contributions?
If your employer has over-deducted contributions, the excess should be adjusted in subsequent payroll periods. For SSS and PhilHealth, over-contributions are typically credited to your account and can be addressed through your employer's payroll department. If the issue is not resolved internally, you can file a complaint or request adjustment directly with the relevant government agency.