Philippines Pag-IBIG (HDMF) Contribution Calculator for Employees
Member and employer Pag-IBIG savings with the PHP 10,000 fund salary cap, for one or many.
Philippines · Pag-IBIG Fund Member share, employer counterpart and the ₱10,000 maximum fund salary · Sources
Who pays what
The savings rates
| Fund salary | Member | Employer |
|---|
How this was calculated
Each employee, a month
The employer deducts each employee’s share from pay and remits it with its own counterpart. Extra savings are matched only where the employer has agreed.
Rules and official sources
- Republic Act No. 9679 (Home Development Mutual Fund Law), Sections 4 and 7
- Pag-IBIG Fund Circular No. 460: the ₱10,000 maximum fund salary and the savings rates by member type
- HDMF Circular No. 275: employer registration, contribution and remittance
- HDMF Circular No. 274: Revised Guidelines on Pag-IBIG Fund Membership (remittance, dividends, term)
- Pag-IBIG Fund: Regular Savings (monthly savings, upgrading and FAQs)
- Republic Act No. 10361 (Domestic Workers Act or Batas Kasambahay), Section 30
- Pag-IBIG Fund (Home Development Mutual Fund)
The employer may not deduct its 2% counterpart from the employee or recover it in any other way (RA 9679 Section 7). Nothing is deducted or remitted while an employee is suspended or on leave without pay, and a member may keep saving directly meanwhile. Mandatory coverage applies to private employees up to age 60; members are retired from the Fund at 65.
An estimate for information, not financial advice. The Pag-IBIG Fund’s records prevail.
Results are estimates for general information and planning, not financial advice. Banks and institutions may calculate differently (rounding, fees, rate changes). Confirm figures with your lender or a qualified adviser before deciding.
About the Philippines Pag-IBIG (HDMF) Contribution Calculator for Employees
Work out the monthly Pag-IBIG (HDMF) membership savings of a member and the employer's counterpart the way the Pag-IBIG Fund's own rules set them: the member saves 1% of a monthly fund salary of ₱1,500 or less and 2% above it, the employer adds 2%, and both are worked out on a fund salary up to the maximum fund salary of ₱10,000. Anyone earning ₱10,000 or more a month therefore saves ₱200, and the employer adds another ₱200 — the ₱400 a month the Fund describes.
Choose the kind of member — employee, kasambahay, self-employed, an earning group such as a farmer or market vendor, an OFW, or a non-working spouse — and the calculator applies that member's own table, adds any extra savings you choose to make, and shows what is deducted from pay, what the employer pays and what goes into the member's account a month, a year and over the 20-year membership term. Employers can paste a payroll list and get each employee's shares and the totals to remit, with a CSV file. Everything is worked out in your browser.
How to use it
- Choose One member, or Payroll list to work out a whole payroll at once.
- Pick the kind of member. An employee's employer pays the 2% counterpart; a self-employed member pays both shares; an earning group saves alone; an OFW's foreign employer pays a counterpart only where it takes part; a non-working spouse saves on half of the working spouse's fund salary.
- Enter the monthly compensation — the fund salary, which is the basic salary and other allowances received in a month (for a non-working spouse, the working spouse's).
- Add any extra savings you want deducted over and above the mandatory share, and tick the box if your employer has agreed to match them.
- Read the member share, the counterpart and the total, and the savings table of your member type with your band marked. Copy the summary or download the breakdown as a CSV file. For a payroll list, put one employee per line — a name, the monthly compensation and any extra savings, typed (“Ana Reyes, 25,000, 300”), copied from a spreadsheet or exported as CSV — and download every row with the totals.
Examples
Employee · ₱25,000
Fund salary ₱10,000 (the maximum) Member 2% = ₱200 · employer 2% = ₱200 Total ₱400 a month · ₱4,800 a year
Employee · ₱8,000
Member 2% = ₱160 · employer 2% = ₱160 · total ₱320
Below the ₱10,000 maximum the savings are 2% of what is actually earned, from each side.
Employee · ₱1,450
Member 1% = ₱14.50 · employer 2% = ₱29.00 · total ₱43.50
At ₱1,500 or less the member saves 1%; the employer still adds 2%.
Kasambahay · ₱4,500
Member share ₱90 and counterpart ₱90, both paid by the employer · nothing deducted from the wage
Below ₱5,000 a month the whole 4% is for the employer’s account (3% at ₱1,500 or less).
Self-employed · ₱30,000
Member share ₱200 + counterpart ₱200 = ₱400 a month, all paid by the member
Non-working spouse · working spouse's compensation ₱30,000
Basis ₱15,000 (half) · fund salary ₱10,000 · 2% = ₱200 a month · no counterpart
Employee · ₱25,000 · extra ₱300 · employer does not match
Deducted ₱500 (₱200 + ₱300) · employer ₱200 · total ₱700 a month
Common uses
- Check the Pag-IBIG deduction on your payslip and what your employer adds.
- Work out the savings and counterpart for a kasambahay you employ.
- See what upgrading your monthly savings would deduct and add to your account.
- Work out a whole payroll’s Pag-IBIG shares and the total to remit, and keep the CSV.
- Plan the Pag-IBIG cost of a new hire alongside salary.
The rates and the maximum fund salary
The Home Development Mutual Fund Law sets the savings as a share of monthly compensation: 1% from employees earning ₱1,500 a month or less, 2% from those earning more, and 2% from every employer (RA 9679, Section 7). The law caps the compensation used and lets the Board of Trustees fix the cap from time to time; the maximum fund salary is ₱10,000 for every Pag-IBIG I member, mandatory and voluntary (Circular No. 460), so the most a member must save is ₱200 a month and the most an employer must add is ₱200. Below ₱10,000 each side saves the percentage of what is actually earned.
The fund salary is the basic salary and other allowances received in a month — remuneration however it is named, whether fixed by time, task, piece or commission. The employer pays its counterpart on top of the pay and may not deduct it from the employee or recover it in any other way.
If the Board of Trustees sets a higher maximum later, open Maximum fund salary in the calculator and enter it: the whole calculation, including the payroll list, then uses that figure.
Every kind of member
- Employees — private, government, uniformed personnel and Filipino seafarers — save at the rates above, and the employer adds its 2% (Circular No. 460, items C.1.1 to C.1.3). Private employees are covered mandatorily up to age 60.
- Kasambahays (household workers) are covered once they have served a month. Below ₱5,000 a month the whole contribution is for the employer's account — 3% of a fund salary up to ₱1,500 and 4% above it; from ₱5,000 the kasambahay and the employer each pay 2% (RA 10361, Section 30; Circular No. 460, item C.1.5).
- Self-employed members count as both employee and employer, so they pay the member share and the 2% counterpart — ₱400 a month on earnings of ₱10,000 or more (item C.1.1.3).
- Other earning groups — farmers, fisherfolk, market vendors, transport workers, similar self-employed individuals, service providers, family drivers and people who work occasionally — save 1% from ₱1,000 to ₱1,500 and 2% above, with no counterpart (item C.1.6).
- Filipinos employed by foreign-based employers are covered at the same rates, with the employer's counterpart "if any" (item C.1.4): the Fund describes the OFW's own savings as ₱200 a month, matched where a Philippine employer such as a seafarer's manning agency employs them.
- A non-working spouse who manages the household may join voluntarily and saves 1% or 2% of half of the working spouse's monthly fund salary, with no counterpart; the working spouse must be a member and consent (item C.2.1).
- An employee with two or more employers saves with each of them, and each employer matches its own share (item C.4).
Saving more than the minimum
Any member may save more than the mandatory amount — Pag-IBIG calls it upgrading your monthly savings. An employed member files the Fund's request to upgrade with the employer; a self-employed or OFW member states the amount at the next payment. The employer has to contribute only the mandatory counterpart unless it agrees to match the increase (Circular No. 460, item C.3; Circular No. 275, item D.2). Enter the extra amount and the calculator adds it to what is deducted from your pay and to your savings.
What the savings become
Everything paid in — your savings, the employer's counterpart and the dividends credited every year — makes up your total accumulated value, which stays yours when you change jobs or become self-employed. Dividends are declared yearly and are tax-free, and the Fund sets aside at least 70% of its annual net income for them (Circular No. 274, item G; Regular Savings). Membership runs for 20 years of 240 monthly contributions; a member who joined after RA 9679 took effect may withdraw the total accumulated value after 15 years of continuous membership with no outstanding housing or short-term loan, without ending the membership (RA 9679, Section 8; Circular No. 274, item G.5). Members are retired from the Fund at 65. The calculator's 20-year figure is the contributions alone at today's amounts, before dividends.
Other payroll contributions
The Philippines Salary & Take-Home Pay Calculator works out Pag-IBIG together with SSS, PhilHealth and the withholding tax for each payday, and the SSS and PhilHealth calculators each follow their own schedule. For India, the PF & ESI Contribution Calculator works out provident fund and ESI contributions.
Limitations
- Covers the regular (Pag-IBIG I) membership savings. MP2 savings are a separate voluntary program, and housing, multi-purpose or calamity loan amortizations deducted through payroll are not included.
- Contributions are rounded to the centavo. The Pag-IBIG Fund’s own records and your employer’s payroll prevail.
- While an employee is suspended or on leave without pay the employer deducts and remits nothing and owes no counterpart (Circular No. 275, item E.5); a member who wants to stay in good standing can pay directly, with the counterpart (Circular No. 274, item E.6).
- The payroll list applies the employee rules to every line. Work out kasambahays, self-employed members, earning groups, OFWs and non-working spouses one at a time.
- An estimate for information, not financial advice.
Privacy
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
How much is the Pag-IBIG contribution?
For an employee earning ₱10,000 or more a month: ₱200 from the employee and ₱200 from the employer, because savings are worked out on a fund salary up to the ₱10,000 maximum. Below ₱10,000 it is 2% of what is earned from each side, and at ₱1,500 or less the employee saves 1% while the employer still adds 2%.
Why is my Pag-IBIG deduction only ₱200 when I earn much more?
The rates apply only to a fund salary up to the maximum of ₱10,000, so 2% of anything above that adds nothing. You can choose to save more: ask your employer to deduct extra savings over and above the mandatory share.
Does my employer have to match my extra savings?
No. The employer must pay only the mandatory 2% counterpart; matching an increase in your savings is the employer’s option (Circular No. 275, item D.2, and Circular No. 460, item C.3). Some employers agree to match as a benefit — tick the box in the calculator if yours does.
Who pays a kasambahay’s Pag-IBIG contribution?
Below ₱5,000 a month the whole contribution is for the employer’s account — 4% of the fund salary, or 3% at ₱1,500 or less — and nothing is deducted from the wage. From ₱5,000 a month the kasambahay and the employer each pay 2% (RA 10361, Section 30, and Circular No. 460, item C.1.5).
How much does a self-employed member pay?
Both shares: the member share (2% above ₱1,500 a month) and the 2% counterpart, each on earnings up to ₱10,000. On ₱10,000 or more that is ₱400 a month.
How much does an OFW save?
The same rates — ₱200 a month on a fund salary of ₱10,000 or more. Where a Philippine employer is involved, as for a seafarer employed through a manning agency, the employer adds its ₱200 counterpart; a foreign-based employer that is not covered pays none, so tick the counterpart box only if yours does.
Are Pag-IBIG dividends taxed?
No. The dividends credited to your savings every year are tax-free (Circular No. 274, item G.2), and Pag-IBIG sets aside at least 70% of its annual net income to pay them, as its Regular Savings page explains.
Is the salary I enter sent anywhere?
No. Everything is worked out in your browser; nothing you type is uploaded or stored on a server, and the page works offline once it has loaded.