A · Supplemental Illustration Center
Online-exclusive visual guides
1. The 2026 contribution dashboard
| Agency | Employee share | Employer share | Base / limits |
|---|---|---|---|
| SSS (RA 11199, final phase) | 5% of MSC | 10% of MSC + EC (₱10 if MSC < ₱15k; ₱30 if ≥ ₱15k) | MSC floor ₱5,000 · ceiling ₱35,000; the part of the 15% on MSC above ₱20,000 goes to the MPF (WISP) — same rates, not an add-on |
| PhilHealth (RA 11223, final 5%) | 2.5% of basic salary | 2.5% (equal split) | Floor ₱10,000 · ceiling ₱100,000 → total ₱500 min, ₱5,000 max |
| Pag-IBIG (HDMF Circ. 460) | 2% of salary, max ₱200 | 2% of salary, max ₱200 | Max Fund Salary ₱10,000 → both shares cap at ₱200 |
| Withholding tax (TRAIN Phase 2) | Per graduated table | None — employer is only the withholding agent | Computed on taxable compensation after the three contributions |
Bookkeeping split: the EMPLOYEE share is withheld from pay (a liability until remitted). The EMPLOYER share is an additional expense — payroll tax expense — never deducted from anyone's salary.
2. Gross-to-net waterfall (₱25,000 monthly example)
Gross pay
₱25,000.00
− SSS (5% × ₱25,000 MSC)
₱1,250.00 (the ₱250 MPF portion on the ₱5,000 of MSC above ₱20,000 is already inside the 5% — not an extra charge)
− PhilHealth (2.5%)
₱625.00
− Pag-IBIG (capped)
₱200.00
= Taxable compensation
₱22,925.00 → annualized ₱275,100 → tax via Phase 2 table ₱3,765/yr → monthly WHT ₱313.75
= NET PAY
₱22,611.25
3. The employer's true cost of one employee
Salary expense is only the beginning — the employer's own contributions ride on top:
Employee sees
Gross ₱25,000 → net ₱22,611.25 after deductions.
Employer pays
₱25,000 salary + SSS ER ₱2,500 (already incl. the ₱500 MPF portion) + EC ₱30 + PhilHealth ₱625 + Pag-IBIG ₱200 = ₱28,355 total cost — ~13% above the stated salary.
B · Interactive Workspaces
Practice tools
Tool 1 · 2026 net-pay calculator
Enter a monthly basic salary — get the full deduction breakdown, estimated withholding tax, net pay, and the employer's side.
C · Online-Exclusive Assessment