Philippine Salary & Take-Home Pay Calculator
Estimate your net take-home pay, statutory deductions (SSS, PhilHealth, Pag-IBIG), and BIR withholding tax based on current Philippine payroll laws.
Salary & Pay Details
Enter your basic rate and payroll frequency.
₱26,543
₱30,000
-₱3,458
Calculation Formulas & Steps
1. Gross Compensation Calculation
Sum of Basic Salary + Taxable Allowances + Overtime + Night Differential + Holiday Pay + Non-Taxable Allowances.
2. Statutory Mandatory Deductions
Calculated based on official agency tables: SSS (5% EE regular + MPF), PhilHealth (2.5% EE share), Pag-IBIG (2% EE capped at ₱200).
3. Taxable Compensation
Gross Taxable Income minus mandatory statutory contributions.
4. BIR Withholding Tax
Computed using the 2023+ Revised Withholding Tax Periodic Table on the Taxable Income Base.
5. Net Take-Home Pay
Gross Earnings minus all statutory deductions, withholding tax, and other employee deductions.
Assumptions & Rules
- Calculations follow the TRAIN Law revised withholding tax tables (effective 2023 onwards).
- SSS contributions reflect the 2025 15% rate schedule (5% EE, 10% ER, MSC up to ₱35,000).
- PhilHealth contributions reflect the 5.0% rate (2.5% EE share, ₱10,000 floor and ₱100,000 ceiling).
- Pag-IBIG mandatory employee contribution is capped at ₱200/month (HDMF Circular No. 460).
- Mandatory government contributions are deducted before computing BIR withholding tax.
Exclusions & Edge Cases
- Does not include customized company-specific de minimis benefits above statutory limits without explicit input.
- Does not cover special economic zone / 8% flat income tax rate election for self-employed individuals in this compensation calculator.
- Annual tax reconciliation (BIR Form 2316) may adjust final annual tax if income fluctuates across cutoffs.
Monthly Salary of ₱30,000 (Private Employee)
A full-time employee in Metro Manila receives a gross basic monthly salary of ₱30,000 without additional allowances.
Sample Inputs
- Gross Basic Salary
- ₱30,000.00
- Pay Frequency
- Monthly
- Employee Category
- Employed (Private)
Result Breakdown
- Gross Pay
- ₱30,000.00
- SSS Employee Share (5%)
- -₱1,500.00
- PhilHealth Employee Share (2.5%)
- -₱750.00
- Pag-IBIG Employee Share (2%, capped)
- -₱200.00
- Taxable Income Base
- ₱27,550.00
- BIR Withholding Tax
- -₱1,007.50
- Estimated Net Take-Home
- ₱26,542.50
Takeaway: Statutory mandatory contributions (₱2,450 total) reduce your taxable income before BIR withholding tax is computed.
How Philippine payroll deductions work
In the Philippines, every employed worker's gross basic salary is subject to statutory contributions to three major government agencies before personal income tax is applied: the Social Security System (SSS), the Philippine Health Insurance Corporation (PhilHealth), and the Home Development Mutual Fund (Pag-IBIG Fund).
Under the Tax Reform for Acceleration and Inclusion (TRAIN) Law (RA 10963), mandatory employee contributions to SSS, PhilHealth, and Pag-IBIG are excluded from gross compensation to determine the taxable income base. This means you do not pay income tax on the portion of your salary that goes toward mandatory social insurance.
Semi-Monthly deduction timing
Many Philippine companies pay employees twice a month (15th and 30th cutoffs). Companies commonly split statutory deductions 50/50 across both cutoffs, while others deduct government contributions entirely on the second cutoff or first cutoff. This calculator allows you to test different deduction timings to see your exact expected paycheck per cutoff.
- Split Evenly: 50% of monthly deductions in each cutoff
- 1st Cutoff Only: Full monthly deductions taken on the 15th
- 2nd Cutoff Only: Full monthly deductions taken on the 30th/end-of-month
Questions people ask next
Is my take-home pay estimate 100% accurate?
This calculator implements the official BIR, SSS, PhilHealth, and Pag-IBIG formulas. Minor variances (usually ₱1 to ₱2) can occasionally occur due to company-specific payroll rounding policies or localized de minimis benefits.
Why does increasing Pag-IBIG voluntary contribution not reduce my tax?
Under BIR regulations, only the mandatory statutory portion of Pag-IBIG (up to ₱200/month) is tax-exempt. Voluntary additional Pag-IBIG contributions are deducted after withholding tax.
Are employer contributions deducted from my salary?
No. Employer shares for SSS, PhilHealth, Pag-IBIG, and EC are paid directly by your employer on top of your salary and are never deducted from your take-home pay.
Official Philippine Sources
Kasyafi calculators are updated against first-party government regulations, schedules, and circulars:
BIR Withholding Tax Regulations (TRAIN Law RR 11-2018)
https://www.bir.gov.ph/income-tax
SSS Contribution Table (RA 11199 Circular 2024-006)
https://www.sss.gov.ph/sss-contribution-table/
PhilHealth Universal Health Care Schedule (RA 11223)
https://www.philhealth.gov.ph/
Pag-IBIG Fund Circular No. 460 (Adjusted MFS)
https://www.pagibigfund.gov.ph/
Continue with the next useful step
BIR Withholding Tax Calculator
Deep dive into your exact tax bracket and marginal rate under TRAIN Law.
SSS Contribution Calculator
View your full SSS MSC bracket, regular SS, and MPF / MySSS Pension Booster breakdown.
13th Month Pay Calculator
Calculate your mandatory year-end statutory 13th month pay.
How to read a Philippine payslip
Reconcile an estimate with an actual payroll document.
How BIR withholding tax works
See why withholding can change across pay periods.
Want to track your actual income, bills, savings, and goals in one place?
Bring your real income, statutory deductions, monthly bills, and emergency reserves into a single private dashboard. No ads, no selling your financial data.