EACOMM Logo

Philippine Net Salary & Statutory Deductions Calculator 2025 rules

Find out how much is your SSS, PhilHealth, Pag‑IBIG, BIR withholding tax, and Net Pay based on your monthly compensation. Sources and legal bases are listed below. Values provided are estimates only. Your actual employer's computations may vary slightly.

Contact EACOMM Today for a fully customized HR and Payroll Solution for your Organization.

Employee Info

SSS EE share = 5% of MSC (cap ₱35,000) PhilHealth EE share = 2.5% of salary (₱10k–₱100k band) Pag‑IBIG EE share = 1%≤₱1,500; else 2% (cap ₱10,000) BIR TRAIN 2023 tables (monthly method)

Results

Gross Pay (taxable)–
SSS (Employee)–
PhilHealth (Employee)–
Pag‑IBIG (Employee)–
Taxable Income after statutory–
Withholding Tax (BIR)–
Non‑taxable benefits–
Net Pay (take‑home)–

Computation uses the monthly withholding method. For semi‑monthly/weekly payroll, figures scale per period but annual tax outcome should align after year‑end adjustment.

Legal bases & computation notes (tap to expand)
  1. SSS (2025): Employee share is 5% of Monthly Salary Credit (MSC), with total rate 15% (10% ER / 5% EE), MSC floor ₱5,000 and ceiling ₱35,000. EC is employer‑only. Basis: SSS announcement pursuant to RA 11199 Social Security Act of 2018; see SSS page “Pay Contributions”.
    Ref: sss.gov.ph/pay-contribution
  2. PhilHealth (2024–2025): Premium rate 5% of Monthly Basic Salary with income floor ₱10,000 and ceiling ₱100,000, shared equally (EE 2.5%). Basis: RA 11223 Universal Health Care Act and PhilHealth circulars/advisories for 2024–2025.
    Refs: PhilHealth advisories, summary explainer from PwC/Forvis.
  3. Pag‑IBIG (2024–2025): Employee share generally 2% of Monthly Fund Salary (1% if ≤ ₱1,500), with Maximum Fund Salary increased to ₱10,000 (max EE ₱200) effective Feb 2024, carried into 2025. Basis: HDMF Circular No. 460 (15 Jan 2024) under RA 9679.
    Ref: pagibigfund.gov.ph (Circular 460)
  4. Withholding Tax (TRAIN): Uses TRAIN law brackets effective Jan 1, 2023 and onwards (0% up to ₱250,000 annual; 15%–35% above), implemented via RR 8‑2018 (as amended). Monthly thresholds used here are the annual brackets ÷ 12.
    Refs: BIR RR 8‑2018 (Annex tables); BIR Withholding Tax page.
  5. Minimum Wage Earner (MWE): If flagged, withholding tax is set to ₱0 on regular wages (subject to BIR MWE rules). Statutory contributions still apply.

This tool provides an estimate for typical payroll scenarios. Some cases (e.g., multiple employers, mid‑year changes, benefits in excess of de minimis, night premium/holiday pay, or WISP specifics) may require full payroll software or professional advice.