Philippines Salary & Take-Home Pay Calculator

About the Philippines Salary & Take-Home Pay Calculator

Enter your monthly basic pay and allowances and see each payday from gross to net the way a Philippine payroll works it out: the SSS contribution from your Monthly Salary Credit (including the MPF or WISP part on credits above ₱20,000), the PhilHealth premium, your Pag-IBIG savings, and the tax withheld from the BIR’s revised withholding tax table for your payroll period.

Under the payday breakdown the calculator adds the year up: what your employer puts in beside you, your 13th month pay, and how much of your 13th month pay and other benefits stays inside the ₱90,000 that is excluded from gross income. Minimum wage earners can switch on the exemption on the statutory minimum wage. Everything is worked out in your browser, so your pay is never uploaded.

Common uses

• Check that your payslip deductions add up before you ask HR about them.
• Compare a job offer quoted as a monthly basic salary with your current take-home pay.
• Work out what a raise is worth after contributions and tax.
• Estimate the cash you will have in December once the 13th month pay is paid.
• See what an employer pays beside your salary when you hire your first employee.

SSS: the Monthly Salary Credit, EC and the MPF

SSS contributions are 15% of your Monthly Salary Credit — 10% from your employer and 5% from you — on a credit that runs from ₱5,000 (for compensation below ₱5,250) to ₱35,000 (₱34,750 and over) in ₱500 steps (schedule of contributions, Circular 2024-006; RA 11199).

The Regular Social Security and Employees' Compensation programs use the credit up to ₱20,000; the contribution on the part above that is credited to your own Mandatory Provident Fund (WISP) account and paid back with its investment income. Your employer also pays Employees' Compensation of ₱10 a month below a credit of ₱15,000 and ₱30 from ₱15,000 up. At the top credit of ₱35,000 the employer pays ₱3,500 plus ₱30 of EC and you pay ₱1,750.

PhilHealth and Pag-IBIG

The PhilHealth premium for direct contributors is 5% of the monthly basic salary, with an income floor of ₱10,000 (premium ₱500) and a ceiling of ₱100,000 (premium ₱5,000); for employed members the employee and the employer share it equally (contribution schedule, Circular 2020-0005).

Pag-IBIG membership savings are 1% of monthly compensation if you earn ₱1,500 or less and 2% above that, with the employer adding 2%, on compensation up to the maximum fund salary (RA 9679 s.7, Pag-IBIG Fund). The maximum fund salary is ₱10,000, so the usual monthly saving is ₱200 from you and ₱200 from your employer. You may save more than that — switch to “I save more than the minimum” — but your employer only has to match the mandatory amount unless it agrees to match more.

How the tax on your pay is worked out

Your employer withholds tax using the BIR's revised withholding tax table, which has a column for daily, weekly, semi-monthly and monthly pay (withholding tax). The taxable compensation for the period is your pay less the employee share of SSS, PhilHealth and Pag-IBIG, which the Tax Code excludes from gross income, and less anything else exempt. The bracket then gives a fixed amount plus a rate on the excess — on monthly pay, nothing up to ₱20,833, then 15%, 20%, 25%, 30% and 35% on the highest band.

The table matches the graduated rates of Section 24(A)(2) of the Tax Code spread over the year. Because each column is rounded on its own, a year of semi-monthly withholding can differ from a year of monthly withholding by a peso or two. At the end of the year your employer works out the tax due on the whole year's taxable pay — including the 13th month pay and other benefits above ₱90,000 — at those graduated rates and refunds or collects the difference with your last pay (the year-end adjustment). The calculator's tax for the year is that annual figure.

13th month pay and the ₱90,000 exclusion

Every rank-and-file employee is entitled to a 13th month pay of at least one twelfth of the basic salary earned in the calendar year, paid not later than 24 December (PD 851 and its rules; the ₱1,000 salary ceiling was removed by Memorandum Order No. 28).

13th month pay and other benefits — a Christmas bonus, productivity incentives, a loyalty award — are excluded from gross income up to ₱90,000 in total for the year; anything above that is taxable compensation and is taxed with the pay of the payday it is paid on (Section 32(B)(7)(e)). De minimis benefits inside their own ceilings (a rice subsidy up to ₱2,500 a month, laundry allowance up to ₱400 a month, uniform allowance up to ₱8,000 a year and the others in RR No. 29-2025) are not taxed and are not counted against the ₱90,000; the part of a de minimis benefit above its ceiling becomes part of “other benefits” (RR No. 10-2008).

Minimum wage earners

A minimum wage earner — someone paid the statutory minimum wage set by the Regional Tripartite Wages and Productivity Board for the region they work in — pays no income tax on that wage, and none on holiday pay, overtime pay, night shift differential and hazard pay (Section 24(A)(2), RR No. 11-2018). Contributions to SSS, PhilHealth and Pag-IBIG are still deducted.

Other taxable pay from the same employer — commissions, taxable allowances, benefits above ₱90,000 — is still taxed using the withholding table. The calculator follows that: tick the box and only the allowances you entered are treated as taxable. The minimum wage differs by region and by sector, so check the current wage order for your region before relying on the exemption.

Limitations

• For employees who are citizens or resident aliens taxed at the graduated rates. Non-resident aliens, employees of regional headquarters and special-rate earners have other rules.
• The minimum wage differs by region and sector and is not built in: enter your own basic pay, and check the wage order for your region before using the minimum-wage exemption.
• Overtime, night differential, holiday pay, commissions, retirement pay, separation pay and fringe benefits taxed to the employer are not worked out; add taxable amounts to the allowances field.
• The tax for the year is the graduated tax on a full year’s taxable pay with one employer, which is what the employer’s year-end adjustment arrives at. A year with two employers, unpaid leave, a raise part-way through or a 13th month pay pro-rated for part of the year comes out differently.
• Benefits above ₱90,000 are taxed at the graduated rates of the year. On the payday they are paid the employer adds them to that period’s pay, which can withhold more on that day; the year-end adjustment refunds the difference.
• An estimate — not tax, payroll or legal advice. Figures from your own payroll or the BIR prevail.

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