Net salary calculator: Philippines
From gross to take-home pay: the employee’s social security share and income tax by brackets, with the employer’s share shown too.
Enter the figures and press Calculate: the breakdown shows here, with the rules used.
Results are estimates for planning only, not legal, tax or payroll advice. Rates marked "estimate" are published figures Mihnaro has not confirmed; check them with the country’s tax authority, its social security body or your accountant, and your employment contract. Each rule shows its source.
Rules for Philippines and their sources
The version in force from 2025-01-01. "Verified" rules were checked against the official source named; the others are estimates to confirm.
Pay and working time
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Currency: PHP Legal basis cited
Bangko Sentral ng Pilipinas · read 2026-11-03
Social security
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Social security salary: basic only Legal basis cited
PhilHealth Advisory No. 2025-0002 (PhilHealth Circular No. 2020-0005, Revision 1) · read 2026-11-03
PhilHealth is on the monthly basic salary (no allowances, overtime or bonuses); the SSS salary credit counts all compensation, so allowances are left out here.
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Employee contributions by monthly salary band: 0–10,000: 9.5% · 10,000–35,000: 7.5% · 35,000–100,000: 2.5% · 100,000–∞: 0% Legal basis cited
Social Security System: contribution table (Republic Act No. 11199) · SSS 5% (from 1 January 2025); PhilHealth 2.5%; Pag-IBIG 2% · read 2026-11-03
SSS 5% of the monthly salary credit up to ₱35,000 (employer 10%); PhilHealth 5% of the basic salary from ₱10,000 to ₱100,000, shared equally; Pag-IBIG 2% each up to ₱10,000. Summed as bands of the basic salary; the salary credit’s ₱500 steps, PhilHealth’s ₱10,000 floor and the employer’s ₱10/₱30 EC contribution are not applied.
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Employer contributions by monthly salary band: 0–10,000: 14.5% · 10,000–35,000: 12.5% · 35,000–100,000: 2.5% · 100,000–∞: 0% Legal basis cited
Social Security System: contribution table (Republic Act No. 11199) · SSS 10%; PhilHealth 2.5%; Pag-IBIG 2% (DBM CL 2024-2, Circular 460) · read 2026-11-03
SSS 5% of the monthly salary credit up to ₱35,000 (employer 10%); PhilHealth 5% of the basic salary from ₱10,000 to ₱100,000, shared equally; Pag-IBIG 2% each up to ₱10,000. Summed as bands of the basic salary; the salary credit’s ₱500 steps, PhilHealth’s ₱10,000 floor and the employer’s ₱10/₱30 EC contribution are not applied.
Income tax
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Tax brackets and allowances are: monthly Legal basis cited
BIR Revenue Regulations No. 11-2018, Annex “E”: revised withholding tax table, effective 1 January 2023 and onwards · Monthly table · read 2026-11-03
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Income tax brackets: 0–20,833: 0% · 20,833–33,333: 15% · 33,333–66,667: 20% · 66,667–166,667: 25% · 166,667–666,667: 30% · 666,667–∞: 35% Legal basis cited
BIR Revenue Regulations No. 11-2018, Annex “E”: revised withholding tax table, effective 1 January 2023 and onwards · Monthly table · read 2026-11-03
₱20,833 and below: 0; then 15% over ₱20,833, 20% over ₱33,333, 25% over ₱66,667, 30% over ₱166,667, 35% over ₱666,667.
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Personal allowance: single: 0 Legal basis cited
BIR Revenue Regulations No. 11-2018, Annex “E”: revised withholding tax table, effective 1 January 2023 and onwards · read 2026-11-03
No separate allowance: the table’s first band, ₱20,833 a month, is taxed at 0.
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Allowances not taxed, up to % of basic: 0% Legal basis cited
BIR Revenue Regulations No. 11-2018: compensation income and its exclusions · Sec. 2.78.1(B) · read 2026-11-03
Allowances are taxed as compensation; de minimis benefits and the 13th month pay up to ₱90,000 are not applied.
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Social security comes off taxable income: Yes Legal basis cited
BIR Revenue Regulations No. 11-2018: compensation income and its exclusions · Sec. 2.78.1(B)(12) · read 2026-11-03
“GSIS, SSS, Medicare and Pag-Ibig contributions” are not compensation income: the employee’s SSS, PhilHealth and Pag-IBIG shares come off taxable compensation.
Private-sector employees paid monthly, on the withholding table (the yearly scale divided by twelve). Contributions are on the basic salary.
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