Philippine Payslip & Dynamic Monthly Calculator
Calculate gross-to-net pay for semi-monthly or monthly cutoffs, dynamically compute specific overtime, night differential, weekend, and holiday hours with real-time monetary values, add custom taxable/non-taxable fields, and track 13th month pay.
Payroll Settings & Controls
Select your cutoff schedule, workweek divisor, and statutory deduction calculation mode.
Contracted Monthly Basic Salary
Enter your total monthly base salary. It is automatically divided equally (50/50) across both cutoffs.
1st Cutoff (1st – 15th)
2nd Cutoff (16th – End of Month)
Year-to-Date Basic Salary Accumulation
Automatically calculated from your regular basic salary across months worked this year (PD 851).
₱42,232
Mandatory Contributions
Regular SSS: ₱1,000 + WISP Provident: ₱750
5.0% UHC premium rate (subject to ₱100k cap). Employee share is 50%.
Mandatory standard rate capped at ₱200/month.
TRAIN Law graduated tax bracket. Marginal rate: 20%.
Legal Source: Republic Act No. 10963 (TRAIN Law) Section 9 & NIRC Sec. 32(B)(7)(e) / BIR RR No. 11-2018
View Official BIR Non-Taxable & De Minimis Ceilings▼
Calculation Formulas & Steps
1. Hourly & Daily Rate Derivation
Daily rate = (Monthly Basic × 12) / Working Days Divisor (261 or 313). Hourly rate = Daily Rate / 8.
2. DOLE Work Hours Premiums
Regular OT (125%), Night Diff (+10%), Rest Day / Weekend Work (130%), Special Holiday (130%), Regular Holiday (200%), and OT on Rest Days (169%).
3. Taxable vs Non-Taxable Aggregation
Custom taxable items and statutory premiums increase the tax base. Non-taxable allowances (de minimis rice subsidy up to ₱2,500/mo, transport, etc.) are paid 100% tax-free.
4. Dynamic Net Take-Home & 13th Month
Deducts SSS (15%), PhilHealth (5%), Pag-IBIG (₱200 cap), and BIR graduated tax. Accrues 13th month pay based on cumulative basic salary.
Assumptions & Rules
- Follows DOLE Book III statutory premium multipliers for overtime, night differential, and holiday pay.
- Follows official 2025 SSS 15% rate schedule (RA 11199) and WISP provident fund.
- Applies PhilHealth 5% rate under RA 11223 (₱100,000 ceiling).
- Applies Pag-IBIG Circular 460 standard mandatory cap of ₱200/month.
- Applies RA 10963 (TRAIN Law) Section 9 / NIRC Sec. 32(B)(7)(e) tax-exempt ceiling of ₱90,000.00/year for 13th Month Pay and Other Benefits.
- Applies BIR RR No. 29-2025 statutory de minimis benefit limits (₱2,500/mo rice subsidy, 12 days monetized vacation leave, ₱8,000/yr uniform allowance, ₱12,000/yr medical assistance).
- BIR withholding tax follows TRAIN Law graduated withholding brackets.
Exclusions & Edge Cases
- Overtime, night differential, and allowances are excluded from statutory 13th month pay base under DOLE rules.
₱50,000 Monthly Salary with 10 hrs OT & 8 hrs Rest Day Work
An employee earns ₱25,000 per semi-monthly cutoff and works 10 hours of overtime, 8 hours on a weekend rest day, and receives a ₱2,000 transportation allowance.
Sample Inputs
- Semi-Monthly Basic Salary
- ₱25,000.00 / cutoff
- 10 Hours Regular OT (125%)
- +₱3,592.00
- 8 Hours Rest Day Work (130%)
- +₱2,988.54
- Non-Taxable Allowance
- +₱2,000.00
Result Breakdown
- Total Monthly Gross Earnings
- ₱58,580.54
- Mandatory SSS + PhilHealth + HDMF
- ₱4,450.00
- BIR Withholding Tax
- ₱5,482.64
- Net Take-Home Cash
- ₱48,647.90
- Accrued 13th Month (8 mos)
- ₱33,333.33 (Tax-Free)
Takeaway: Adding specific hours worked automatically calculates exact DOLE premiums and recomputes tax and take-home pay in real time.
How Work Hours Premiums Are Calculated Under DOLE Rules
In the Philippines, labor standards (DOLE Handbook 2024 Edition) define exact multipliers based on your daily rate:
• Regular Overtime: 125% of hourly rate for work performed beyond 8 hours on a regular workday.
• Night Shift Differential: Additional 10% premium for work between 10:00 PM and 6:00 AM.
• Rest Day / Weekend Work: 130% of hourly rate for first 8 hours; 169% (130% × 130%) for overtime beyond 8 hours.
• Special Non-Working Holiday: 130% for first 8 hours; 150% if falling on a rest day; 169% for overtime.
• Regular Holiday: 200% for first 8 hours (double pay); 260% if falling on a rest day; 260% for regular holiday overtime.
Statutory Tax-Exempt Ceilings & De Minimis Benefits Limits (BIR RR No. 29-2025 & TRAIN Law)
Under Republic Act No. 10963 (TRAIN Law) Section 9 amending NIRC Section 32(B)(7)(e), the total of 13th Month Pay, productivity incentives, Christmas bonus, and other benefits is 100% tax-exempt up to ₱90,000.00 per calendar year. Any amount exceeding ₱90,000 is subject to regular withholding income tax.
Under BIR Revenue Regulations (RR) No. 29-2025 (effective January 6, 2026), updated De Minimis benefit ceilings exempt employees from income tax up to higher statutory thresholds:
• Monetized Unused Vacation Leave (Time Bank): Monetization of vacation leave credits not exceeding 12 days per year (increased from 10 days) is 100% tax-exempt (RR 29-2025). Excess monetization above 12 days counts towards the ₱90,000 annual TRAIN ceiling.
• Rice Subsidy: Up to ₱2,500.00 per month (increased from ₱2,000/mo) or 1 sack of 50kg rice.
• Uniform & Clothing Allowance: Up to ₱8,000.00 per year (increased from ₱7,000/yr).
• Medical Cash Allowance to Dependents: Up to ₱2,000.00 per semester (₱333.33 / month or ₱4,000.00 / year).
• Actual Medical Assistance & HMO: Up to ₱12,000.00 per year (increased from ₱10,000/yr).
• Laundry Allowance: Up to ₱400.00 per month (increased from ₱300/mo).
• CBA & Productivity Incentives: Up to ₱12,000.00 per year (increased from ₱10,000/yr).
• Mandatory Government Contributions: SSS, PhilHealth, and Pag-IBIG employee contributions are 100% tax-deductible (NIRC Sec. 32(B)(7)(f)).
Taxable vs Non-Taxable Earnings
Taxable items (basic pay, overtime, night shift pay, hazard pay, commissions) are added to your compensation income and subjected to BIR withholding tax.
Non-taxable allowances (de minimis rice subsidy up to ₱2,500/mo, uniform allowance up to ₱8,000/yr, laundry allowance, and actual transportation reimbursements) are not taxed, giving you 100% take-home value.
Questions people ask next
How do I know my working days divisor (261 vs 313)?
If your company observes a 5-day workweek (Monday to Friday, rest days on Saturday and Sunday), your divisor is 261 days. If your company observes a 6-day workweek (Monday to Saturday, 1 rest day on Sunday), your divisor is 313 days.
Can I enter dynamic custom allowances and deductions?
Yes! You can click '+ Add Taxable Earning', '+ Add Non-Taxable Allowance', or '+ Add Custom Deduction' to match any custom line items printed on your payslip.
Why is 13th month pay not affected by overtime or allowances?
Under Presidential Decree No. 851, statutory 13th month pay is legally calculated strictly on your Basic Salary earned during the calendar year divided by 12.
Official Philippine Sources
Kasyafi calculators are updated against first-party government regulations, schedules, and circulars:
DOLE Handbook on Workers' Statutory Monetary Benefits (2024)
https://bwc.dole.gov.ph/wp-content/uploads/2024/10/Workers-Statutory-Monetary-Benefits-Handbook-2024-Edition.pdf
BIR Revenue Regulations No. 29-2025 (Updated De Minimis Limits: 12 Days Leave, ₱2,500 Rice Subsidy)
https://www.bir.gov.ph
BIR Revenue Regulations No. 11-2018 & RA 10963 (TRAIN Law ₱90,000 Tax-Exempt Ceiling)
https://www.bir.gov.ph
SSS 2025 Contribution Schedule (15% Rate & WISP Table)
https://www.sss.gov.ph
PhilHealth Circular & RA 11223 UHC 5% Schedule
https://www.philhealth.gov.ph
Pag-IBIG Circular No. 460 Maximum Fund Salary
https://www.pagibigfund.gov.ph
BIR Revenue Regulations TRAIN Withholding Table
https://www.bir.gov.ph/income-tax
Presidential Decree No. 851 (Mandatory 13th Month Pay Law)
https://www.officialgazette.gov.ph
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