KNOW WHAT YOUR SALARY ADDS UP TO
Philippines salary tax calculator 2025
Estimate regular pay after income tax, SSS, PhilHealth and Pag-IBIG.
THE NUMBERS, EXPLAINED
Your 2025 regular-salary estimate
1 Jan 2025 – 31 Dec 2025. Enter basic cash salary before employee deductions, excluding 13th-month pay, bonuses and allowances.
Regular basic salary × 12, less mandatory employee SSS (including mandatory provident fund), PhilHealth and Pag-IBIG contributions, determines the regular-salary taxable base. Apply the enacted 2023-onward annual bands. This is a regular-pay comparison before 13th-month pay, bonuses and their tax/contribution effects, not a complete annual liability or employer payslip. Employer shares are excluded. Zero is an illustrative no-salary scenario.
2025 annual income tax brackets
Apply the enacted 2023-onward graduated rates to regular basic salary after mandatory employee contributions. The first PHP 250,000 is taxed at 0%; it is not a second deduction from the taxable base.
| Annual taxable regular salary | Marginal rate |
|---|---|
| Up to PHP 250,000 | 0% |
| Above PHP 250,000 to PHP 400,000 | 15% |
| Above PHP 400,000 to PHP 800,000 | 20% |
| Above PHP 800,000 to PHP 2,000,000 | 25% |
| Above PHP 2,000,000 to PHP 8,000,000 | 30% |
| Above PHP 8,000,000 | 35% |
SSS, PhilHealth and Pag-IBIG deductions
Employee SSS is 5% of the official monthly salary credit, not a flat percentage of your actual basic salary. Credits change in PHP 500 steps, from PHP 5,000 to PHP 35,000. Regular social security uses credits up to PHP 20,000; the excess goes to the mandatory provident fund. Both are included once, with a combined maximum employee contribution of PHP 1,750 per month.
Employee PhilHealth is half of the 5% total premium, using a PHP 10,000 salary floor and PHP 100,000 ceiling. The total premium rounds to centavos first, with any odd centavo assigned to the employer. The employee share reaches PHP 2,500 per month. Subsidized employee shares, including the government-paid share for employed persons with disabilities, are outside this profile.
Employee Pag-IBIG mandatory savings are 2% within this supported salary range, using a PHP 10,000 maximum fund salary: PHP 200 per month. Voluntary extra savings and loan repayments are excluded.
The mandatory employee shares reduce both cash pay and the regular-salary taxable base. Employer shares and employees’ compensation insurance are employer costs and are not deducted here.
13th-month pay and bonuses
This estimate leaves out 13th-month pay, bonus cash and their income-tax or SSS effects. It does not mean you are ineligible for 13th-month pay: eligible rank-and-file employees are entitled to it under Philippine labor rules.
Income-tax rules generally exclude qualifying 13th-month pay and other benefits up to a combined PHP 90,000 annually; taxable excess can increase your final income tax. Other bonuses can also affect SSS in their payment month. Your complete annual income and actual payslip can therefore differ from this regular-salary comparison.
Enter annual basic salary as twelve regular monthly payments. Do not add a 13th payment or bonus to that field.
Worked regular-salary examples
One resident private-sector employee, twelve equal basic salaries, before 13th-month pay, bonuses and their tax/contribution effects.
| Annual regular gross | Regular-salary income tax | Employee contributions | Annual regular net |
|---|---|---|---|
| PHP 300,000 | PHP 3,765 | PHP 24,900 | PHP 271,335 |
| PHP 600,000 | PHP 54,820 | PHP 38,400 | PHP 506,780 |
| PHP 1,200,000 | PHP 189,150 | PHP 53,400 | PHP 957,450 |
| PHP 12,000,000 | PHP 3,583,810 | PHP 53,400 | PHP 8,362,790 |
Salary centavos are retained. Monthly PhilHealth total premium rounds to centavos half upward, then splits with an odd centavo assigned to the employer, following Advisory 2018-0003; current rates and salary bounds come from later schedules. Employee Pag-IBIG and annual regular-salary income tax round to centavos half upward as disclosed estimate conventions. Monthly contributions are multiplied by twelve. SSS uses its official stepped salary credit. Annual basic salary must divide into twelve monthly centavo payments. Monthly results average annual totals, not exact employer withholding.
Philippines salary after tax: common questions
Is this exact payroll withholding or my complete annual tax?
This applies annual income-tax bands to twelve regular salaries after mandatory employee contributions. Monthly results average those annual amounts. It excludes 13th-month pay, bonuses and their tax/contribution effects. Employers use payroll-period withholding tables and year-end adjustments; this comparison does not reconcile tax already withheld.
Why does SSS change at a salary boundary?
SSS uses a stepped monthly salary credit. For example, PHP 25,249.99 uses a PHP 25,000 credit; PHP 25,250 uses PHP 25,500. Above the maximum credit, employee SSS stays capped.
Does this support minimum-wage earners?
No. Their statutory income-tax exemption depends on the applicable regional wage rules and employment profile. This calculator supports basic salary of at least PHP 25,000 monthly only when it exceeds your applicable statutory minimum wage; the product minimum is not a legal wage threshold.
Is my salary sent anywhere?
The calculation runs in your browser. Salary stays in memory and is not placed in URLs, storage, requests or analytics.
Sources you can check
Official sources checked on 11 October 2026. The standing annual tax bands and continuing contribution schedules were reviewed separately for 2025. These estimates have not had a qualified external tax review.
- BIR Revenue Regulations No. 11-2018
Section 5: RR 2-98 section 2.78.1(B)(11)-(13), printed pp 21–23: benefit exclusions, mandatory employee contributions and minimum-wage exemption. Annualized computation section 2.79(B), printed pp 33–35: 2023-onward annual bands. Implements enacted TRAIN Act 10963. Accessed 11 October 2026.
- BIR individual income-tax guidance
Current annual compensation-income tax bands, effective 1 January 2023 onwards, corroborate both 2025 and 2026. Accessed 11 October 2026.
- SSS Circular No. 2024-006: business employers and employees
Effective January 2025 onwards: employee 5% on stepped monthly salary credit PHP 5,000–35,000; regular social security up to 20,000 plus mandatory provident fund on excess. Employer share and employees compensation are separate employer costs. Accessed 11 October 2026.
- Current SSS contribution schedules
Official current employer/employee table corroborates the continuing 2025 schedule; no unverified new 2026 contribution schedule substituted. Accessed 11 October 2026.
- PhilHealth Circular No. 2020-0005, Revision 1
Section V and contribution schedule: monthly basic salary definition and equal employer/employee split. 5% total premium, salary floor PHP 10,000 and ceiling PHP 100,000 from 2024/2025 schedule. Accessed 11 October 2026. Section V(H): government pays the employee share for employed persons with disabilities, excluded from this calculator profile.
- PhilHealth Advisory 2025-0002
CY 2025 confirms 5% total premium on monthly basic salary with PHP 10,000 floor and PHP 100,000 ceiling. Accessed 11 October 2026.
- PhilHealth Advisory 2026-0042
Signed 21 July 2026, reiterates continuing 5% direct-contributor premium effective January 2025 and PHP 500 minimum, PHP 5,000 maximum monthly premium. Employee half-share derives from Circular 2020-0005, not the OFW payment illustration. Accessed 11 October 2026.
- Pag-IBIG Circular No. 460: registered original
Sections B–C: effective February 2024 onwards, employee 2% above PHP 1,500 and maximum fund salary PHP 10,000; compulsory employee savings cap PHP 200 monthly. Original registered issuance hosted by the UP Law Center Office of the National Administrative Register. Accessed 11 October 2026.
- PhilHealth Advisory 2018-0003: premium rounding and split
Printed p2: round the total premium to two decimal places; any odd centavo belongs to the employer share. Retains the published computation method only, not the superseded 2018 rate or ceiling. Accessed 11 October 2026.
- SSS implementing rules of the Social Security Act of 2018
Rule 4 section 10(xi)(a.1), printed p18: legislated contribution rates, salary credits and mandatory provident allocation. Rule 12 section 6, printed p28: compensation includes most bonuses except Christmas bonus. The final 2025 step continues in 2026; regular-pay estimates exclude bonus-month effects. Accessed 11 October 2026.
- DOLE Bureau of Working Conditions: 13th-month pay
Eligible private-sector rank-and-file employees receive at least one-twelfth of basic salary earned within the calendar year. This product excludes that cash payment and its tax effects without denying statutory entitlement. Accessed 11 October 2026.