Philippines Salary Calculator
Compute your exact take-home pay based on the latest SSS, PhilHealth, Pag-IBIG, and BIR TRAIN Law contribution tables. Updated for 2024.
Your Salary Details
Pay Frequency
Showing per payslip amounts (÷2 per pay period)
This calculator uses the official 2024 contribution rates. Results are estimates — consult a payroll professional for exact figures.
Annual Net
₱320,040.00
13th Month Pay
₱30,000.00
Employee Deductions Breakdown
Per PayslipSemi-Monthly Payslip Estimate
* Actual deductions per payslip may vary by employer. Some companies deduct SSS/PhilHealth/Pag-IBIG only on the 1st payslip of each month.
Total Employer Cost
Per PayslipThis is the additional statutory contribution your employer pays on top of your gross salary, not deducted from your take-home pay.
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| SSS | ₱675.00 | ₱1,440.00 | ₱2,115.00 |
| PhilHealth | ₱375.00 | ₱375.00 | ₱750.00 |
| Pag-IBIG | ₱100.00 | ₱100.00 | ₱200.00 |
This calculator provides estimates only based on standard Philippine mandatory contribution tables as of 2024. Actual deductions may vary depending on your specific employment contract, additional benefits, allowances (e.g., de minimis), mid-year rate adjustments, or being registered as a mixed-income earner. Always consult your HR department or a licensed tax professional for payroll-specific guidance.
How Take-Home Pay is Calculated
Understanding the step-by-step process of Philippine statutory payroll deductions
Standard Net Pay Formula
Mandatory Deductions
Compute the employee share for SSS (with WISP), PhilHealth, and Pag-IBIG based on your monthly basic salary.
Taxable Income
Subtract the total mandatory contributions from your gross monthly salary to determine taxable pay.
Withholding Tax
Apply the revised 2023+ BIR TRAIN Law brackets to your taxable income. Income ≤ ₱20,833/mo is tax-exempt.
Net Take-Home Pay
Deduct both statutory contributions and withholding tax from gross salary to arrive at your final payout.
Philippine Statutory Deduction Rates (2024 Reference)
| Deduction Type | Employee Share | Employer Share | Limits & Rules |
|---|---|---|---|
| Social Security System (SSS) | 4.5% of MSC (₱180 to ₱1,350) | 9.5% of MSC + EC (₱390 to ₱2,880) | MSC ranges from ₱4,000 to ₱30,000. Includes regular SSS (up to ₱20k MSC) and mandatory WISP savings (₱20k–₱30k MSC). |
| PhilHealth | 2.5% of basic salary | 2.5% of basic salary | Total 5% premium rate. Salary floor: ₱10,000 (₱250 share). Salary ceiling: ₱100,000 (₱2,500 share). |
| Pag-IBIG Fund (HDMF) | 1% (≤₱1.5k) or 2% (>₱1.5k) | 2% of salary | Statutory employee contribution capped at ₱200/month (Circular No. 460 effective Feb 2024). Total fund savings: ₱400/month. |
| BIR Withholding Tax (TRAIN) | 0% to 35% progressive | None (employee income tax) | Revised 2023+ TRAIN table: 0% up to ₱250k/yr, 15% (₱250k–₱400k), 20% (₱400k–₱800k), 25% (₱800k–₱2M), 30% (₱2M–₱8M), 35% (>₱8M). |
Salary Calculator FAQs
Common questions about Philippine payroll deductions, mandatory contributions, and TRAIN Law computations.
Legal References & Sources
All computation logic is based on the following official Philippine government issuances:
- 1SSS Circular No. 2023-010 — Amended SSS Contribution Schedule & WISP
Social Security System (SSS)
- 2PhilHealth Circular No. 2019-0009 as amended — Premium Contribution Schedule (5%)
Philippine Health Insurance Corporation (PhilHealth)
- 3
- 4Revenue Regulations No. 8-2018 & RR 2-2023 — Revised Withholding Tax Table (TRAIN Law 2023+)
Bureau of Internal Revenue (BIR)
- 5RA 10963 (TRAIN Law) — Tax Reform for Acceleration and Inclusion Act
Official Gazette of the Republic of the Philippines
- 6DOLE — Labor Advisory on 13th Month Pay (Presidential Decree 851)
Department of Labor and Employment (DOLE)