SSS — Social Security System
SSS Circular 2024-006Kinsweldo computes SSS contributions using the official 61-bracket table per SSS Circular No. 2024-006 — 15% of MSC (5% employee / 10% employer), effective January 2025 and unchanged for 2026. Both employee share and employer share are computed and included in the payslip computation trace.
| Monthly Salary Credit (MSC) Range | Employee Share | Employer Share | Total |
|---|---|---|---|
| ₱5,250 and below (min, MSC ₱5,000) | ₱250.00 | ₱510.00 | ₱760.00 |
| ₱9,750 – ₱10,249.99 (MSC ₱10,000) | ₱500.00 | ₱1,010.00 | ₱1,510.00 |
| ₱19,750 – ₱20,249.99 (MSC ₱20,000) | ₱1,000.00 | ₱2,030.00 | ₱3,030.00 |
| ₱29,750 – ₱30,249.99 (MSC ₱30,000) | ₱1,500.00 | ₱3,030.00 | ₱4,530.00 |
| ₱34,750 and above (max, MSC ₱35,000) | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 |
Employer share shown includes the employer-only EC premium (₱10 below MSC ₱15,000; ₱30 at or above). Contributions on MSC above ₱20,000 are allocated to the mandatory provident fund (MPF/WISP). Full 61-bracket table stored in Kinsweldo database, updated per each new SSS circular.
PhilHealth — Philippine Health Insurance
PhilHealth Circular 2024Per PhilHealth Circular No. 2024-0009, the premium rate is 5% of basic monthly salary, shared equally between employee (2.5%) and employer (2.5%). Salary floor is ₱10,000 and ceiling is ₱100,000, so the total monthly premium ranges from ₱500 to ₱5,000. PhilHealth has confirmed the 5% rate is retained for 2026.
| Monthly Basic Salary | Employee Share (2.5%) | Employer Share (2.5%) | Total |
|---|---|---|---|
| ₱10,000 and below (floor) | ₱250.00 | ₱250.00 | ₱500.00 |
| ₱18,500 | ₱462.50 | ₱462.50 | ₱925.00 |
| ₱50,000 | ₱1,250.00 | ₱1,250.00 | ₱2,500.00 |
| ₱100,000 and above (ceiling) | ₱2,500.00 | ₱2,500.00 | ₱5,000.00 |
Premium rate updated to 5% effective 2024. Kinsweldo applies the floor and ceiling automatically per the official circular.
Pag-IBIG / HDMF — Home Development Mutual Fund
HDMF Circular No. 460Per HDMF Circular No. 460 (effective February 2024), both employee and employer contribute 2% of the monthly fund salary, up to a maximum fund salary of ₱10,000 — a maximum of ₱200.00 each, ₱400.00 total. Employees earning ₱1,500 or below contribute 1%.
| Monthly Compensation | Employee Rate | Employee Amount | Employer Rate |
|---|---|---|---|
| ₱1,500 and below | 1% | up to ₱15.00 | 2% |
| Above ₱1,500 (up to ₱10,000 MFS) | 2% | up to ₱200.00 | 2% |
| Above ₱10,000 MFS (capped) | 2% | ₱200.00 max | 2% max |
The ₱200.00 mandatory cap applies to both employee and employer share. Voluntary contributions above this amount can be configured per employee in Kinsweldo.
BIR — Withholding Tax (TRAIN Law)
RA 10963 · BIR RR 11-2018Under Republic Act 10963 (TRAIN Law), as implemented by BIR Revenue Regulation 11-2018, income tax uses a graduated tax table with a ₱250,000 annual exemption. Kinsweldo uses the annualized withholding method per BIR regulations.
| Annual Taxable Income | Fixed Tax | Rate on Excess | Excess Over |
|---|---|---|---|
| Up to ₱250,000 | ₱0 | 0% | — |
| ₱250,001 – ₱400,000 | ₱0 | 15% | ₱250,000 |
| ₱400,001 – ₱800,000 | ₱22,500 | 20% | ₱400,000 |
| ₱800,001 – ₱2,000,000 | ₱102,500 | 25% | ₱800,000 |
| ₱2,000,001 – ₱8,000,000 | ₱402,500 | 30% | ₱2,000,000 |
| Over ₱8,000,000 | ₱2,202,500 | 35% | ₱8,000,000 |
Kinsweldo also handles December annualization (true-up computation), 13th month pay exemption up to ₱90,000, and generates BIR Form 2316 per run.
DOLE — Overtime, Holiday Pay, Night Differential
Labor Code of the PhilippinesKinsweldo computes all DOLE-mandated pay premiums from the Labor Code and associated DOLE advisories. All multipliers are stored in the rules engine — never hardcoded — and can be customized per company policy within legal minimums.
| Pay Type | Multiplier | Basis | Legal Reference |
|---|---|---|---|
| Regular Overtime (beyond 8 hrs) | 125% | Hourly rate | Art. 87, Labor Code |
| Rest Day Work | 130% | Daily rate | Art. 93, Labor Code |
| Rest Day Overtime | 130% + 30% | Rest day rate | Art. 93, Labor Code |
| Regular Holiday Pay | 200% | Daily rate | Art. 94, Labor Code |
| Regular Holiday Overtime | 260% | Daily rate | Art. 94, Labor Code |
| Special Non-Working Holiday | 130% | Daily rate | Art. 93, Labor Code |
| Night Differential (10PM–6AM) | +10% | Hourly rate | Art. 86, Labor Code |
Holiday calendar updated annually per DOLE Proclamation. Multipliers configurable per company policy within legal minimums.
RA 10173 — Data Privacy Act
RA 10173 · NPC AdvisoryKinsweldo complies with Republic Act 10173 (Data Privacy Act of 2012) and NPC advisories. All government IDs are encrypted at rest. Personal data is isolated per company via row-level security — no cross-company access is possible.
| Protection Measure | Implementation | Coverage |
|---|---|---|
| Government IDs at rest | AES-256 encryption (pgcrypto) | SSS No., TIN, PhilHealth No., HDMF No. |
| Row-level security | PostgreSQL RLS policies | All employee and payroll records |
| Access controls | Role-based (5 roles) | HR staff, payroll approver, employee |
| Audit trail | Append-only log, 5-year retention | All sensitive mutations |
| Data isolation | company_id enforcement on all tables | Prevents cross-tenant access |
Kinsweldo is designed as a data processor under RA 10173. Data handling agreements available on request.