In 2026, SSS is 15% of the Monthly Salary Credit (₱5,000–₱35,000), split 5% employee and 10% employer, plus a ₱10 or ₱30 employer-paid EC premium. PhilHealth is 5% of basic monthly salary (₱10,000 floor, ₱100,000 ceiling), split 2.5% each. Pag-IBIG is 2% each on up to ₱10,000 of monthly compensation, so ₱200 employee and ₱200 employer for most workers. At a ₱20,000 salary, the employee pays ₱1,700 a month and the employer ₱2,730.
2026 Contribution Rates at a Glance
| Agency | Total rate | Employee | Employer | Salary base |
|---|---|---|---|---|
| SSS | 15% of MSC | 5% | 10% + EC | MSC ₱5,000 – ₱35,000 |
| PhilHealth | 5% | 2.5% | 2.5% | Basic monthly salary, ₱10,000 floor, ₱100,000 ceiling |
| Pag-IBIG (HDMF) | 4% | 2% (1% if ≤ ₱1,500) | 2% | Monthly compensation up to ₱10,000 |
SSS rates follow the final RA 11199 schedule in effect since January 2025. The employer also pays an Employees' Compensation (EC) premium of ₱10 for an MSC below ₱15,000 and ₱30 for an MSC of ₱15,000 and up. Pag-IBIG's ₱10,000 maximum fund salary is from HDMF Circular No. 460.
Monthly Contributions at Common Salaries (2026)
Assumes the salary equals the SSS Monthly Salary Credit (for salaries above ₱35,000, the MSC is capped at ₱35,000).
| Monthly salary | SSS (EE / ER + EC) | PhilHealth (EE / ER) | Pag-IBIG (EE / ER) | Employee total | Employer total |
|---|---|---|---|---|---|
| ₱15,000 | ₱750 / ₱1,530 | ₱375 / ₱375 | ₱200 / ₱200 | ₱1,325 | ₱2,105 |
| ₱20,000 | ₱1,000 / ₱2,030 | ₱500 / ₱500 | ₱200 / ₱200 | ₱1,700 | ₱2,730 |
| ₱25,000 | ₱1,250 / ₱2,530 | ₱625 / ₱625 | ₱200 / ₱200 | ₱2,075 | ₱3,355 |
| ₱30,000 | ₱1,500 / ₱3,030 | ₱750 / ₱750 | ₱200 / ₱200 | ₱2,450 | ₱3,980 |
| ₱35,000 | ₱1,750 / ₱3,530 | ₱875 / ₱875 | ₱200 / ₱200 | ₱2,825 | ₱4,605 |
| ₱50,000 | ₱1,750 / ₱3,530 | ₱1,250 / ₱1,250 | ₱200 / ₱200 | ₱3,200 | ₱4,980 |
For SSS, real salaries are matched to the nearest MSC bracket, so a ₱20,300 salary still uses the ₱20,000 MSC. See the full bracket method in our SSS guide.
How to Compute All Three: Step by Step
- SSS: find the employee's MSC bracket, then take 5% (employee) and 10% (employer), plus the employer's EC premium.
- PhilHealth: take 5% of basic monthly salary, applying the ₱10,000 floor and ₱100,000 ceiling, and split it in half. Details in our PhilHealth guide.
- Pag-IBIG: take 2% of monthly compensation up to ₱10,000 for each side — usually ₱200 each. Details in our Pag-IBIG guide.
- Deduct the employee shares from pay, and deduct them from taxable compensation before computing withholding tax.
- Remit each agency's total by its deadline and file the reports (SSS R3, PhilHealth RF-1, Pag-IBIG remittance).
Worked Example: ₱20,000 Salary
- SSS: employee ₱1,000; employer ₱2,000 + ₱30 EC = ₱2,030
- PhilHealth: 5% × ₱20,000 = ₱1,000 → ₱500 each
- Pag-IBIG: ₱200 each
- Employee deductions: ₱1,700 a month
- Employer cost on top of salary: ₱2,730 a month
- Total remitted to the three agencies: ₱4,430
Kinsweldo computes all three contributions on every payroll run and produces SSS R3 and PhilHealth RF-1 reports. It's free for up to 5 employees.
Frequently Asked Questions
The employee pays ₱1,000 SSS, ₱500 PhilHealth and ₱200 Pag-IBIG — ₱1,700 a month in total. The employer adds ₱2,730.
The 2026 rates are the same as the final scheduled rates already in force: SSS 15% since January 2025, PhilHealth 5%, and Pag-IBIG 2% each on up to ₱10,000. Always check each agency's latest circular before your payroll run.
Yes. The employee shares of SSS, PhilHealth and Pag-IBIG are excluded from taxable compensation, so they reduce the withholding tax.
The employer pays it entirely: ₱10 a month for an MSC below ₱15,000 and ₱30 for an MSC of ₱15,000 and above.
Stop computing this manually.
Kinsweldo auto-computes SSS, PhilHealth, Pag-IBIG, and BIR withholding tax — with the correct, always-current rates on every payroll run.
Start Free — No Credit Card →Free for up to 5 employees.