SSS, PhilHealth and Pag-IBIG contribution calculator
Example loaded: an employee earning ₱25,000 a month. Type your own monthly salary.
One figure for all three: PhilHealth counts basic salary, while SSS counts total monthly pay and Pag-IBIG basic pay plus regular allowances. If you get regular allowances, your SSS and Pag-IBIG may be slightly higher than shown.
Take-home after contributions
₱22,925.00
Before income tax · you pay ₱2,075.00 a month
- Your share (employee)
- ₱2,075.00
- Employer's share
- ₱3,355.00
- Total remitted
- ₱5,430.00
- Cost to employer
- ₱28,355.00
- Salary + employer share
Contributions by agency (employee + employer)
- SSS
- PhilHealth
- Pag-IBIG
| Bar | SSS | PhilHealth | Pag-IBIG |
|---|---|---|---|
| Employee: ₱2,075.00 | ₱1,250 | ₱625 | ₱200 |
| Employer: ₱3,355.00 | ₱2,530 | ₱625 | ₱200 |
| SSS — employee5% of the ₱25,000 monthly salary credit | ₱1,250.00 |
|---|---|
| SSS — employer (incl. EC)10% of the salary credit + ₱30 Employees' Compensation | ₱2,530.00 |
| PhilHealth — employee5% of ₱25,000 ÷ 2 (floor ₱10,000, ceiling ₱100,000) | ₱625.00 |
| PhilHealth — employerThe other half of the premium | ₱625.00 |
| Pag-IBIG — employee2% of ₱10,000 (pay counted up to ₱10,000) | ₱200.00 |
| Pag-IBIG — employer2% of ₱10,000 | ₱200.00 |
| Employee total | ₱2,075.00 |
| Employer total | ₱3,355.00 |
| Take-home after contributionsSalary − employee total (income tax not deducted) | ₱22,925.00 |
Next: income tax on what is left — income tax calculator · build a payslip with these deductions.
SSS, PhilHealth and Pag-IBIG contribution rates for 2026
All four schedules in force in November 2026 predate this year.
| Agency | Rate (employee + employer) | Pay counted | Employee pays | Employer pays | Basis |
|---|---|---|---|---|---|
| SSS | 15% (5% + 10%) plus employer EC | Salary credit ₱5,000–₱35,000 | ₱250–₱1,750 | ₱510–₱3,530 | Circular 2024-006, Jan 2025 |
| PhilHealth | 5%, split equally | Basic salary ₱10,000–₱100,000 | ₱250–₱2,500 | ₱250–₱2,500 | Advisory 2026-0042 (5% in 2026, since Jan 2024); Advisory 2025-0002 (floor and ceiling); PC 2017-0024 (50/50 split) |
| Pag-IBIG | 2% + 2% (employee 1% at ₱1,500 or less) | Fund salary up to ₱10,000 | Up to ₱200 | Up to ₱200 | Circular 460, Feb 2024 |
| GSIS | 9% personal + 12% government | Monthly compensation | 9% | 12% | RA 8291 Sec. 5(a) |
Sources: SSS Circular 2024-006; PhilHealth Advisories 2026-0042 and 2025-0002; HDMF Circular 460; RA 8291. SSS salary credit above ₱20,000 goes to the Mandatory Provident Fund. For any GSIS ceiling, check with GSIS. As of November 2026.
Employee vs employer contributions at different salaries
Who pays the three contributions
SSS + PhilHealth + Pag-IBIG, monthly, 2026
- Employee
- Employer
| Bar | Employee | Employer |
|---|---|---|
| ₱15,000 salary (₱3,430 in total) | ₱1,325.00 | ₱2,105.00 |
| ₱25,000 salary (₱5,430 in total) | ₱2,075.00 | ₱3,355.00 |
| ₱50,000 salary (₱8,180 in total) | ₱3,200.00 | ₱4,980.00 |
| ₱120,000 salary (₱10,680 in total) | ₱4,450.00 | ₱6,230.00 |
| Monthly salary | SSS (employee) | PhilHealth (employee) | Pag-IBIG (employee) | Employee total | Employer total | Take-home before tax |
|---|---|---|---|---|---|---|
| ₱15,000 | ₱750.00 | ₱375.00 | ₱200.00 | ₱1,325.00 | ₱2,105.00 | ₱13,675.00 |
| ₱25,000 | ₱1,250.00 | ₱625.00 | ₱200.00 | ₱2,075.00 | ₱3,355.00 | ₱22,925.00 |
| ₱50,000 | ₱1,750.00 | ₱1,250.00 | ₱200.00 | ₱3,200.00 | ₱4,980.00 | ₱46,800.00 |
| ₱120,000 | ₱1,750.00 | ₱2,500.00 | ₱200.00 | ₱4,450.00 | ₱6,230.00 | ₱115,550.00 |
The SSS, PhilHealth and Pag-IBIG columns show the employee's share only. Employer totals include SSS EC. Computed with the calculator above.
Which agency handles what?
| You need | Agency | Our page |
|---|---|---|
| Private-sector pension | SSS | SSS pension calculator |
| Maternity cash benefit | SSS | SSS maternity benefit |
| An SS number | SSS | SSS E-1 form |
| Sickness, unemployment, funeral | SSS | My.SSS (member.sss.gov.ph) |
| Hospital bills, check-ups | PhilHealth | PhilHealth hub |
| High-dividend savings | Pag-IBIG | Pag-IBIG MP2 |
| A housing loan | Pag-IBIG | Housing loan calculator |
| A cash loan | Pag-IBIG or SSS | Pag-IBIG MPL; SSS in My.SSS (member.sss.gov.ph) |
| Government pension or loan | GSIS | GSIS section below |
| A government ID | SSS or PhilSys | UMID; PhilSys ID |
| All deductions on a payslip | All three | Payslip generator |
We explain and compute; you apply and pay only on the agencies' own channels.
SSS vs GSIS vs PhilHealth vs Pag-IBIG compared
| Agency | Who is covered | Main benefits | Online portal | Law |
|---|---|---|---|---|
| SSS | Private-sector employees, self-employed, voluntary members, OFWs, kasambahay and non-working spouses | Pensions, maternity, sickness, disability, death, funeral, unemployment; loans | My.SSS (member.sss.gov.ph) | RA 11199 (Social Security Act of 2018) |
| PhilHealth | Every Filipino (Universal Health Care): direct contributors pay premiums, the government pays for indirect contributors | Hospital case rates, maternity packages, YAKAP primary care | PhilHealth Member Portal | RA 11223 (Universal Health Care Act) |
| Pag-IBIG | Everyone covered by SSS or GSIS, plus voluntary members | Savings with dividends, MP2, housing and cash loans | Virtual Pag-IBIG | RA 9679 (Home Development Mutual Fund Law of 2009) |
| GSIS | Government employees (uniformed AFP, PNP, BFP, BJMP and BuCor personnel are excluded) | Retirement, life insurance, survivorship, funeral; loans | GSIS Touch app and gsis.gov.ph | RA 8291 (GSIS Act of 1997) |
Sources: RA 11199, RA 11223, RA 9679, RA 8291; agency circulars named on this page. As of November 2026.
Self-employed, voluntary, OFW and kasambahay contributions
Without an employer, you pay both shares of SSS and PhilHealth yourself.
| Member type | SSS | PhilHealth | Pag-IBIG |
|---|---|---|---|
| Self-employed | 15% + EC: ₱760–₱5,280 | Full 5%: ₱500–₱5,000 | Both shares: up to ₱400 |
| Voluntary / non-working spouse | 15%, no EC: ₱750–₱5,250 | Full 5% | Employee share only |
| Land-based OFW | 15% from an ₱8,000 credit: ₱1,200–₱5,250 | Full 5% | Check with Pag-IBIG |
| Kasambahay below ₱5,000 | Employer pays all (from ₱160) | Employer pays all | Employer pays all |
Sources: SSS Circulars 2024-007 to 2024-010; PhilHealth Circular 2026-0011; RA 10361 Sec. 30; HDMF Circular 460 (silent on an OFW's employer share). Computed with the shared module. As of November 2026.
Payment deadlines and late penalties
| Agency and payer | Deadline | If late |
|---|---|---|
| SSS employers | Last day of the month after the applicable month | 2% a month (RA 11199 Sec. 22(a)) |
| SSS self-employed, voluntary | Last day of the month after the month or quarter | Missed months cannot be paid late |
| SSS land-based OFWs | Jan–Sep by 31 Dec; Oct–Dec by 31 Jan | Missed months cannot be paid late |
| PhilHealth employers | PhilHealth's remittance schedule | At least 3% a month, compounded (RA 11223 Sec. 9) |
| PhilHealth self-paying | Year's premiums by 31 Dec; grace to 31 Jan | Up to 1.5% a month, compounded |
| Pag-IBIG | Check with Pag-IBIG | Check with Pag-IBIG |
Sources: SSS Pay Contribution page; RA 11199; RA 11223; PhilHealth Circular 2026-0011. Pag-IBIG's schedule could not be read from an official text. As of November 2026.
GSIS: contributions and benefits for government employees
GSIS membership is compulsory for government employees receiving compensation, whatever their status; AFP and PNP members and contractuals with no employer-employee relationship are excluded (RA 8291 Sec. 3). Members of the judiciary and constitutional commissions get life insurance only, at 3% + 3%. Regular members pay 9% of monthly compensation and the agency adds 12%. Government employees also pay PhilHealth and Pag-IBIG, but not SSS.
| Benefit | Rule | Basis |
|---|---|---|
| Retirement | Age 60, at least 15 years of service, not on a disability pension | Sec. 13-A |
| Pension (BMP) | RAMC × (37.5% + 2.5% for each year over 15), capped at 90% of AMC; RAMC = AMC + ₱700 | Secs. 2(m), 9 |
| Payout options | 60 × BMP lump sum, pension after 5 years; or 18 × BMP cash plus immediate pension | Sec. 13 |
| Survivorship | 50% of BMP to the spouse, plus 10% per child (up to 5) | Secs. 20–21 |
| Funeral | ₱50,000 for deaths from 13 Jul 2026 (GMA News, 23 Sep 2026) | GSIS announcement |
| Loans | Ginhawa Go: ₱1,000–₱50,000 at 6%–7% a year, applied for only in the GSIS Touch app | DOF, 19 Feb 2026 |
Sources: RA 8291 (sections shown); Department of Finance, 19 Feb 2026; GMA News, 23 Sep 2026. As of November 2026.
Example, computed from RA 8291 Sec. 9 (not a GSIS-issued figure): an AMC of ₱40,000 and 30 years of service give a BMP of ₱30,525, or ₱549,450 cash under the 18-month option. GSIS stopped issuing UMID and eCards in April 2024; existing cards stay valid, and new members use a digital ID in GSIS Touch (Manila Bulletin, 31 May 2024). Apply and claim through GSIS Touch app and gsis.gov.ph.
Common mistakes
| Mistake | What happens | Do this instead |
|---|---|---|
| Using the 2023–2024 SSS table (14%, ₱4,000 floor) | Underpayment | Use 15%, ₱5,000–₱35,000 |
| Computing PhilHealth on gross pay | Overpayment | Use basic salary only |
| Capping Pag-IBIG at ₱100 | Short remittance | Use ₱200 (₱10,000 fund salary since Feb 2024) |
| Self-employed paying only the employee share | Arrears | Pay both shares |
SSS pages
Private-sector employees, self-employed, voluntary members, OFWs, kasambahay and non-working spouses.
Pag-IBIG pages
Everyone covered by SSS or GSIS, plus voluntary members.
PhilHealth pages
Every Filipino (Universal Health Care): direct contributors pay premiums, the government pays for indirect contributors.
Buod sa Tagalog
Tatlong kaltas ang nasa payslip ng empleyado sa pribadong sektor: SSS, PhilHealth at Pag-IBIG. Sa sahod na ₱25,000, ₱2,075.00 ang kabuuang kaltas sa iyo at ₱3,355.00 ang idinadagdag ng employer. Ang mga empleyado ng gobyerno ay sa GSIS nagbabayad (9%) sa halip na SSS.
Frequently asked questions
+How much are SSS, PhilHealth and Pag-IBIG contributions in 2026?
On a ₱25,000 salary the employee pays SSS ₱1,250.00, PhilHealth ₱625.00 and Pag-IBIG ₱200.00, or ₱2,075.00 a month. The employer adds ₱3,355.00. Use the calculator at the top of this page for any salary; the 2025 SSS table and 5% PhilHealth rate still apply in 2026.
+What is the SSS Monthly Salary Credit (MSC)?
The MSC is the salary bracket SSS uses instead of your exact pay: compensation is rounded to ₱500 steps between ₱5,000 and ₱35,000. Contributions are 15% of the MSC. Benefits such as maternity and sickness use the MSC only up to ₱20,000; the part above goes to your Mandatory Provident Fund account.
+Are contributions based on gross or basic salary?
It depends on the agency. SSS uses your monthly compensation, placed in a salary-credit bracket. PhilHealth uses basic salary only and excludes overtime, allowances, commissions, 13th month pay and bonuses. Pag-IBIG's fund salary is basic pay plus allowances, but anything above ₱10,000 is ignored.
+What is the GSIS contribution rate?
Regular members pay 9% of monthly compensation and the government employer pays 12%, a total of 21% (RA 8291 Sec. 5(a)). Members of the judiciary and constitutional commissions, who get life insurance only from GSIS, pay 3% with a 3% employer share. Government employees also pay PhilHealth and Pag-IBIG.
+What is the difference between SSS and GSIS?
SSS covers private-sector employees, the self-employed, OFWs, kasambahay and voluntary members; GSIS covers government employees. SSS retirement needs 120 monthly contributions and age 60 (or 65); GSIS needs 15 years of service and age 60. Their contribution rates, salary ceilings and pension formulas also differ.
+What is the maximum Pag-IBIG contribution?
The mandatory maximum is ₱200 from the employee and ₱200 from the employer each month, because the fund salary is capped at ₱10,000 (Circular 460, from February 2024). You may save more voluntarily, but the employer only matches the mandatory share unless it agrees otherwise. MP2 savings are separate.
+When are SSS, PhilHealth and Pag-IBIG contributions due?
SSS employers pay by the last day of the month after the applicable month, with a 2% monthly penalty if late. PhilHealth self-paying members settle the year's premiums by 31 December, with no interest until 31 January. Pag-IBIG's remittance schedule should be checked with Pag-IBIG; it was not confirmed from an official text for this page.
+Is Sulat.ph connected to SSS, Pag-IBIG, PhilHealth or GSIS?
No. Sulat.ph is an independent site with no affiliation to any of the four agencies or any government office. We explain the rules and compute estimates from the published rates; registration, payments, loans and claims happen only on the agencies' own portals and branches.
Sources and references
- SSS Circular 2024-006 — 2025 contribution schedule — 15% rate, ₱5,000–₱35,000 MSC, MPF above ₱20,000 (checked November 12, 2026)
- SSS contribution table — schedules for every member type, effective January 2025 (checked November 12, 2026)
- PhilHealth Advisory 2026-0042 (21 July 2026) — 5% premium, ₱500 minimum (checked November 12, 2026)
- PhilHealth Advisory 2025-0002 — ₱10,000 floor and ₱100,000 ceiling; basic salary as the base (checked November 12, 2026)
- PhilHealth Circular 2026-0011 — self-paying members, deadlines and interest (checked November 12, 2026)
- HDMF Circular No. 460 (15 January 2024) — Pag-IBIG rates and ₱10,000 maximum fund salary (text via mirror) (checked November 12, 2026)
- RA 8291 — GSIS Act of 1997 — coverage, 9% / 12% contributions, retirement, survivorship (checked November 12, 2026)
- RA 11199 — Social Security Act of 2018 — SSS coverage, penalties, benefits (checked November 12, 2026)
- RA 11223 — Universal Health Care Act — PhilHealth membership, premiums and interest (checked November 12, 2026)
- Department of Finance: GSIS Ginhawa Go (19 Feb 2026) — GSIS Touch-only loan terms (checked November 12, 2026)
- GMA News, 23 Sep 2026: GSIS expands benefits — ₱50,000 funeral benefit from 13 July 2026 (checked November 12, 2026)
- Manila Bulletin, 31 May 2024: existing GSIS UMID and eCards stay valid — digital ID in GSIS Touch for new members (checked November 12, 2026)
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the law or the agency's own circulars and official announcements and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
Spotted an error or an outdated rule? Send a correction.
Next step
SSS is the largest of the three deductions and the one with the most member types. Start there, then check PhilHealth and Pag-IBIG.
SSS contribution calculator →