What is exact and what is an estimate
- Exact: the 1%/2% employee and 2% employer rates and the ₱10,000 cap (HDMF Circular 460, from February 2024).
- Exact: self-employed members, and employers of a kasambahay paid below ₱5,000, pay both shares.
- Assumption: no employer share for voluntary members (Circular 460 says so for non-working spouses; others should confirm with Pag-IBIG).
- Not captured: OFWs (minimum unconfirmed, see below) and members with two or more employers.
Results are planning estimates. The agency's own records and computation govern: posted contributions, the exact salary credits on file and rounding can change the figure. Pag-IBIG is the only authority on your benefit or loan.
Quick answer
Under HDMF Circular 460, your Pag-IBIG contribution is 2% of monthly pay (1% if you earn ₱1,500 or less) and your employer adds 2%, counted on pay up to ₱10,000. The mandatory maximum is ₱200 from you plus ₱200 from your employer, ₱400 a month, in force since February 2024 and unchanged for 2026. Self-employed members pay both shares. You may save more voluntarily. Savings come back at 20 years' membership, retirement at 65 (optional 60) or the other grounds in RA 9679 Sec. 8.
Key points
- Pay above ₱10,000 is not counted, so the employee share stops at ₱200.
- ₱200 is a maximum, not a minimum: a ₱8,000 earner pays ₱160.
- February 2024 raised the cap from ₱5,000 to ₱10,000; the rates did not change.
- Voluntary top-ups earn the regular savings dividend (6.62% for 2025); employers need not match.
- Resigning is not a withdrawal ground; maturity, retirement, disability, departure and death are.
On this page (11)
- Pag-IBIG contribution table 2026
- How to compute your Pag-IBIG contribution: worked example
- Pag-IBIG contribution by member type
- Has the Pag-IBIG contribution changed for 2026?
- Pag-IBIG voluntary contribution: saving more than ₱200
- Pag-IBIG withdrawal: when can you get your savings?
- Pag-IBIG provident benefits claim requirements
- How to file a Pag-IBIG retirement claim
- Common mistakes with Pag-IBIG contributions
- Frequently asked questions
- Sources and references
Data used in this calculator
In force 2026Planning estimate- Contribution rates
- Employee 1% (fund salary ₱1,500 and below) or 2%; employer 2% (HDMF Circular 460, Item C, via Grant Thornton mirror)
- Maximum fund salary
- ₱10,000 from February 2024, up from ₱5,000 (RA 9679 Sec. 7)
- Kasambahay
- Employer pays both shares below ₱5,000 (Circular 460, C.1.5)
- Self-employed
- Pays both shares (Circular 460, C.1.1.3)
- Regular savings dividend
- 6.62% for 2025, announced 27 Feb 2026 (GMA News / PNA, 27–28 Feb 2026 (official circular not yet published)); secondary source
Last verified against the issuances on November 12, 2026. Report an error on this page.
Pag-IBIG contribution table 2026
2% from you and 2% from your employer on pay up to ₱10,000 (HDMF Circular 460, from February 2024).
| Monthly fund salary | Employee share | Employer share | Total |
|---|---|---|---|
| ₱1,500 and below | 1% of pay | 2% of pay | 3% of pay |
| Over ₱1,500 up to ₱10,000 | 2% of pay | 2% of pay | 4% of pay |
| Over ₱10,000 | ₱200 (2% of ₱10,000) | ₱200 | ₱400 |
Source: HDMF Circular 460, Item C (via Grant Thornton mirror); RA 9679 Sec. 7. Fund salary = basic pay plus allowances. As of November 2026.
| Monthly salary | Pay counted | Employee | Employer | Total a month |
|---|---|---|---|---|
| ₱1,000 | ₱1,000 | ₱10.00 | ₱20.00 | ₱30.00 |
| ₱1,500 | ₱1,500 | ₱15.00 | ₱30.00 | ₱45.00 |
| ₱5,000 | ₱5,000 | ₱100.00 | ₱100.00 | ₱200.00 |
| ₱8,000 | ₱8,000 | ₱160.00 | ₱160.00 | ₱320.00 |
| ₱10,000 | ₱10,000 | ₱200.00 | ₱200.00 | ₱400.00 |
| ₱15,000 | ₱10,000 | ₱200.00 | ₱200.00 | ₱400.00 |
| ₱50,000 | ₱10,000 | ₱200.00 | ₱200.00 | ₱400.00 |
Employed members, mandatory only. Computed with this calculator. As of November 2026.
Total monthly Pag-IBIG contribution by salary
Employee plus employer, mandatory, 2026
| Item | Total contribution |
|---|---|
| ₱1,000 a month | ₱30 |
| ₱1,500 a month | ₱45 |
| ₱5,000 a month | ₱200 |
| ₱8,000 a month | ₱320 |
| ₱10,000 a month | ₱400 |
| ₱15,000 a month | ₱400 |
| ₱50,000 a month | ₱400 |
How to compute your Pag-IBIG contribution: worked example
Cap pay at the maximum fund salary, then apply the rate. Example: ₱25,000 salary.
- 1
Pay counted: the lower of ₱25,000 and ₱10,000 = ₱10,000
Basic pay plus allowances, up to the cap.
- 2
Employee share: 2% × ₱10,000 = ₱200.00
The 1% rate applies only when monthly pay is ₱1,500 or less.
- 3
Employer share: 2% × ₱10,000 = ₱200.00
The employer may not deduct its share from your pay (Circular 460, Item C).
Total saved each month
₱400.00
₱200.00 from your pay plus ₱200.00 from the employer, into your regular savings.
| Member | You pay | Employer pays | Total a month | Total a year |
|---|---|---|---|---|
| Employee, ₱1,200 a month | ₱12.00 | ₱24.00 | ₱36.00 | ₱432.00 |
| Employee, ₱8,000 a month | ₱160.00 | ₱160.00 | ₱320.00 | ₱3,840.00 |
| Employee, ₱45,000 a month | ₱200.00 | ₱200.00 | ₱400.00 | ₱4,800.00 |
| Self-employed, ₱30,000 a month | ₱400.00 | ₱0.00 | ₱400.00 | ₱4,800.00 |
Mandatory only, no top-up. Computed with this calculator. As of November 2026.
Other payslip deductions: the SSS and PhilHealth calculators, or a payslip. The employee share comes off before income tax.
Pag-IBIG contribution by member type
Employees split the cost with the employer; self-employed members carry both shares.
| Member type | Rule (Circular 460) | Example | Member pays | Other party pays |
|---|---|---|---|---|
| Employed (private or government) | 1%/2% employee + 2% employer, pay up to ₱10,000 | ₱25,000 salary | ₱200.00 | ₱200.00 employer |
| Kasambahay, pay below ₱5,000 | Employer pays the whole contribution (3% or 4% of pay) | ₱4,000 wage | ₱0.00 | ₱160.00 employer |
| Kasambahay, pay ₱5,000 or more | 2% kasambahay + 2% employer | ₱6,000 wage | ₱120.00 | ₱120.00 employer |
| Self-employed | Pays both shares, up to 4% of pay counted | ₱30,000 income | ₱400.00 | None |
| Voluntary (e.g. non-working spouse) | Employee rate, no employer share; a non-working spouse uses 50% of the working spouse's fund salary | ₱15,000 basis | ₱200.00 | None |
| OFW | Mandatory; employer share not addressed | — | Check with Pag-IBIG | Check with Pag-IBIG |
Source: HDMF Circular No. 460, C.1–C.2 (text via mirror). Amounts computed with this calculator. As of November 2026.
Farmers, vendors, transport workers and other earning groups pay 1% on income of ₱1,000 to ₱1,500 and 2% above. Voluntary members must be 18 to 65. With two employers, you contribute through each and each matches (C.4).
Has the Pag-IBIG contribution changed for 2026?
No. The last change took effect with February 2024 contributions, and no 2026 or 2027 increase has been announced as of November 2026.
| Period | Legal basis | Maximum fund salary | Employee max | Employer max | Total max |
|---|---|---|---|---|---|
| July 2009 to January 2024 | RA 9679 Sec. 7 (approved 21 July 2009) | ₱5,000 | ₱100 | ₱100 | ₱200 |
| February 2024 to now | HDMF Circular 460 (15 Jan 2024), under RA 9679 Sec. 7 | ₱10,000 | ₱200 | ₱200 | ₱400 |
Source: RA 9679 (Lawphil); HDMF Circular 460 (via mirror); GMA News, 18 Jan 2024. No 2026–2027 change found; not a guarantee. As of November 2026.
Maximum monthly Pag-IBIG contribution, before and after February 2024
Employee and employer shares at the salary cap
- Employee
- Employer
| Row | Employee | Employer |
|---|---|---|
| Jul 2009–Jan 2024 (cap ₱5,000) | ₱100 | ₱100 |
| Feb 2024–2026 (cap ₱10,000) | ₱200 | ₱200 |
Pag-IBIG voluntary contribution: saving more than ₱200
Yes. Circular 460 (C.3) says members "may contribute more than what is required". The top-up earns the regular savings dividend: 6.62% for 2025, announced by Pag-IBIG on 27 Feb 2026, reported by GMA News and PNA. The employer need not match it.
| Year earned | Regular savings dividend | Announced | Source |
|---|---|---|---|
| 2025 | 6.62% | 27 Feb 2026 | GMA News / PNA, 27–28 Feb 2026 (official circular not yet published) |
| 2024 | 6.60% | 27 Feb 2025 | Philstar / Inquirer, 28 Feb 2025 (official circular not located) |
| 2023 | 6.55% | 20 Feb 2024 | HDMF Circular No. 461 (5 Mar 2024) |
Source: 2023 from the official dividend circular named; 2024 and 2025: Pag-IBIG declarations as reported by the outlets named (secondary). Full history on our MP2 page. As of November 2026.
- Top-up ₱100 (₱500 a month in total, including the employer's ₱200)
- ₱30,000 saved + ₱5,472 dividends
- Top-up ₱600 (₱1,000 a month in total, including the employer's ₱200)
- ₱60,000 saved + ₱10,943 dividends
- Top-up ₱1,600 (₱2,000 a month in total, including the employer's ₱200)
- ₱120,000 saved + ₱21,887 dividends
A ₱800 top-up alone earns about ₱344.24 in year one (average-balance method, flat 6.62%; Pag-IBIG's computation governs). The "saved" figures include the employer's share. This is a balance, not a payout: regular savings stay in the Fund after 5 years and come out only at maturity or on another ground listed below (RA 9679 Sec. 8).
Top-ups back the Multi-Purpose Loan (up to 90% of regular savings since 16 May 2025, reported by GMA News). MP2 is a separate 5-year account with a higher dividend (7.12% for 2025) that doesn't count toward loans: see the MP2 calculator.
Pag-IBIG withdrawal: when can you get your savings?
Only on a ground listed in RA 9679 Sec. 8, HDMF Circular 380-17 or the April 2023 claim checklist.
| Ground | Rule | File online? |
|---|---|---|
| Membership maturity | 20 years from your first contribution, with at least 240 monthly savings | Yes |
| Optional withdrawal at 15 years | Joined after RA 9679, 15 years' continuous membership, no housing loan. Membership continues | Yes |
| Compulsory retirement | Age 65 (no 240-contribution minimum) | Yes |
| Optional retirement | Age 60; SSS or GSIS retirement; special-charter retirement (AFP, PNP, BFP and others); or a private employer's plan at 45+. No housing loan | Not confirmed |
| Permanent total disability or insanity | Includes temporary total disability over 120 continuous days | Branch |
| Separation for health reasons | Certified by a physician | Branch |
| Permanent departure | Leaving the Philippines to settle abroad | Branch |
| Death | Heirs claim the savings plus the death benefit | Branch |
| Critical illness | Member or immediate family member | Branch |
| Expatriates | Foreign national members (DOLE Alien Employment Permit) | Branch |
Source: RA 9679 Sec. 8 (Lawphil); HDMF Circular 380-17, 12 May 2017 (text via mirror); HQP-PFF-377 V05, 04/2023. Online = Virtual Pag-IBIG, per Pag-IBIG's FAQ (search snippet). As of November 2026.
| Situation | Can you withdraw? | What to do instead |
|---|---|---|
| Resignation, layoff or unemployment | No. Membership continues | Keep saving voluntarily, or take a Multi-Purpose Loan |
| Repatriated Middle East OFW (2026) | Up to 100% of regular savings under a package approved April 2026 (Manila Bulletin, 5–6 Apr 2026) | Ask Pag-IBIG whether it still applies |
| You have a housing loan | Yes on a valid ground; short-term loans are offset first | Keep paying the amortization |
Source: HDMF Circular 380-17; Manila Bulletin, Apr 2026 (secondary). As of November 2026.
Pag-IBIG provident benefits claim requirements
Every claim starts with the Application for Provident Benefits form and one ID. Each ground then adds its own proof.
| Claim | Documents (in addition to the basics) |
|---|---|
| All claims | APB Claim form HQP-PFF-285 (1 original) and your Loyalty Card / Loyalty Card Plus or one valid ID; SSS Employment History if you had several private employers |
| Retirement at 65 | Uniformed personnel add the Order of Retirement and Statement of Service or Service Record |
| Optional retirement | Certificate of Early Retirement (private, 45+) or GSIS Retirement Voucher |
| Proof of age | ID showing birth date, or PSA birth certificate, baptismal certificate, or PSA non-availability plus a joint affidavit of two disinterested persons |
| Disability, critical illness, health separation | Physician's certificate with a clinical abstract |
| Death | PSA death certificate; Proof of Surviving Legal Heirs (HQP-PFF-030); Declaration of Guardianship (HQP-PFF-028) for minors |
| Permanent departure | Passport with immigrant or residence visa, plus HQP-PFF-031 unless already abroad |
| Expatriates | Passport and DOLE Alien Employment Permit |
| Representative | Authorization letter and IDs of both; foreign documents apostilled or consularized |
Source: Provident Benefits Claim Checklist, HQP-PFF-377 V05 (04/2023), via a government mirror. As of November 2026.
How to file a Pag-IBIG retirement claim
File online for maturity, 15-year optional withdrawal and retirement at 65; go to a branch for everything else.
Pag-IBIG provident benefits claim, step by step
1Confirm your ground
Use the grounds table above.
Online: maturity, 15-year withdrawal, age 65
Log in to Virtual Pag-IBIG
Use your MID number and registered account.
File the claim
Choose the claim type and follow the prompts.
Claim filed without a branch visit
Branch: all other grounds
Fill in HQP-PFF-285
The APB Claim form, one original.
Submit with ID and proof
Add the documents for your ground.
Wait for Pag-IBIG to process the claim
2Receive the payout
By disbursement or cash card, LANDBANK crediting, check or another approved mode (Circular 380-17).
Online claims go through the official Virtual Pag-IBIG portal; Sulat.ph is not affiliated with Pag-IBIG. Payouts are tax-exempt (RA 9679 Sec. 19). Circular 380-17 (2017) adds a ₱6,000 death benefit for active members; we could not re-verify it for 2026, so confirm with Pag-IBIG. Plan the SSS side with the SSS pension calculator; more on the Pag-IBIG hub and all benefits.
Common mistakes with Pag-IBIG contributions
| Mistake | What happens | Do this instead |
|---|---|---|
| Applying 2% to the whole salary | A ₱30,000 earner would deduct ₱600 instead of ₱200 | Cap pay at ₱10,000 first |
| Calling ₱200 the minimum | Low earners are over-deducted | Apply 1% or 2% to actual pay; ₱200 is the most an employee must pay |
| Using 2% for pay of ₱1,500 or less | Employee share doubled | Use 1% at ₱1,500 and below |
| Self-employed paying only 2% | Half the required contribution; gaps in your record | Pay both shares, up to 4% of pay counted |
| Expecting the employer to match a top-up | Lower savings than planned | Employers match only the mandatory share unless they agree to |
| Filing a withdrawal after resigning | Claim denied | Keep contributing, or borrow against your savings |
| Thinking retirement at 65 needs 240 contributions | A valid claim is delayed | Age 65 is a ground on its own |
Buod sa Tagalog
Ang kontribusyon sa Pag-IBIG ay 2% ng buwanang sahod (1% kung ₱1,500 pababa), at 2% ang employer, hanggang ₱10,000 na sahod lamang. Kaya ang pinakamataas ay ₱200 mula sa iyo at ₱200 mula sa employer kada buwan. Ang self-employed ay nagbabayad ng parehong bahagi. Makukuha ang ipon sa ika-20 taon, sa pagreretiro, kapansanan o kamatayan, pero hindi kapag nag-resign lang.
Frequently asked questions
+How much is the Pag-IBIG contribution in 2026?
2% of your monthly pay (1% if you earn ₱1,500 or less), plus 2% from your employer, on pay up to ₱10,000. Earning ₱10,000 or more, you pay ₱200 and the employer ₱200. These Circular 460 rates began in February 2024; no 2026 change has been announced.
+What is the maximum Pag-IBIG contribution?
The mandatory maximum is ₱200 a month from the employee and ₱200 from the employer, because only pay up to ₱10,000 is counted. Self-employed members pay up to ₱400, carrying both shares. Voluntary savings above the mandatory amount are allowed and earn the regular savings dividend.
+Can I contribute more than ₱200 to Pag-IBIG?
Yes. Circular 460 lets members contribute more than the mandatory amount. Ask your employer to deduct a higher amount from your pay. The employer still pays only its ₱200 share unless it agrees to match. The extra goes to your regular savings and earns the same dividend, 6.62% for 2025.
+How much does an employer contribute to Pag-IBIG?
2% of the employee's monthly fund salary, up to ₱10,000, so at most ₱200 per employee a month. The employer may not deduct its share from the employee's pay. For a kasambahay earning below ₱5,000, the household employer pays both shares, 4% of the wage (3% at ₱1,500 and below).
+How much do OFWs contribute to Pag-IBIG?
OFWs are mandatory members under Circular 460, but it does not say who pays the employer share when there is no Philippine employer. Published sources disagree between ₱200 and ₱400 a month, and Pag-IBIG's own site could not be read, so ask Pag-IBIG first.
+Do voluntary Pag-IBIG contributions increase loan capacity?
They raise your regular savings, and since 16 May 2025 the Multi-Purpose Loan lends up to 90% of regular savings, as reported by GMA News. So a larger balance means a larger possible cash loan. The housing loan is assessed separately; see the housing loan calculator.
+Is the Pag-IBIG employee contribution tax-deductible?
The mandatory employee share is excluded from taxable compensation, so your employer deducts it before computing withholding tax; the employer's share is not part of your taxable pay. Savings you withdraw at maturity or retirement are also tax-free: RA 9679 Sec. 19 exempts all Pag-IBIG benefit payments from taxes.
+When can I withdraw my Pag-IBIG savings?
At membership maturity (20 years with 240 monthly savings), retirement at 65 or optional retirement from 60 if you have no housing loan, permanent disability or insanity, separation for health reasons, permanent departure, critical illness, or death. Members who joined after RA 9679 and have no housing loan may also withdraw after 15 years. Resignation and unemployment are not grounds.
+What are the requirements for a Pag-IBIG retirement claim?
The APB Claim form (HQP-PFF-285) and your Loyalty Card or one valid ID showing your birth date. Optional retirees add a Certificate of Early Retirement or GSIS Retirement Voucher; uniformed personnel add their Order of Retirement and service record. Retirement at 65 can be filed on Virtual Pag-IBIG.
+How much will I have after 20 years of maximum contributions?
Contributions alone at ₱400 a month for 240 months come to ₱96,000, computed from the Circular 460 maximum. Yearly dividends at the declared rate (6.62% for 2025) make the real total higher, but future rates are unknown. Check your balance on Virtual Pag-IBIG.
Sources and references
- HDMF Circular No. 460 (15 January 2024) — rates, ₱10,000 maximum fund salary, member types; full text via Grant Thornton mirror (checked November 12, 2026)
- Republic Act No. 9679 (Home Development Mutual Fund Law of 2009) — Sec. 7 contribution rates, Sec. 8 membership term and withdrawal, Sec. 19 tax exemption (checked November 12, 2026)
- HDMF Circular No. 380-17 (12 May 2017) — membership termination grounds, payment modes, death benefit; text via legaldex mirror (checked November 12, 2026)
- Provident Benefits Claim Checklist, HQP-PFF-377 V05 (04/2023) — claim documents by ground; Pag-IBIG form via a government mirror (checked November 12, 2026)
- Pag-IBIG Fund: Virtual Pag-IBIG FAQ — claims that can be filed online (read from a search snippet; page blocked automated reading) (checked November 12, 2026)
- Virtual Pag-IBIG (official member portal) — contributions, top-ups and online claims (checked November 12, 2026)
- GMA News, 27 Feb 2026: 2025 dividends — regular savings 6.62%, MP2 7.12% (secondary) (checked November 12, 2026)
- GMA News, 18 Jan 2024: contribution increase — ₱100 to ₱200 employee maximum from February 2024 (secondary) (checked November 12, 2026)
- Manila Bulletin, 5 Apr 2026: repatriated OFW package — withdrawal of up to 100% of regular savings (secondary) (checked November 12, 2026)
This page is part of our Pag-IBIG guides and calculators, inside the SSS, Pag-IBIG, PhilHealth and GSIS benefits hub.
Related calculators and guides
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
If you want a higher dividend than regular savings, MP2 is the voluntary 5-year account you can claim at maturity.
Pag-IBIG MP2 calculator →