SSS, PhilHealth and Pag-IBIG contributions in 2026: the employer's guide
Every payroll in the Philippines deducts three government contributions, and the employer pays its own share on top. Here are the 2026 rates and caps for SSS, PhilHealth and Pag-IBIG, with worked examples you can check your payslips against.
Wemu Team
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In 2026, SSS is 15% of the employee's Monthly Salary Credit (5% employee, 10% employer, plus a small employer-only EC premium), PhilHealth is 5% of monthly basic salary split equally between employee and employer, and Pag-IBIG is 2% each on pay up to ₱10,000. The employee's shares come out of their pay; the employer's shares are paid on top.
Rates checked November 2026
Based on SSS Circular No. 2024-006 (schedule effective January 2025, the last scheduled increase under RA 11199), the Universal Health Care Act and PhilHealth's 2025 advisory keeping the rate at 5%, and Pag-IBIG's ₱10,000 Maximum Fund Salary in effect since February 2024. Agencies can issue new circulars, so confirm on sss.gov.ph, philhealth.gov.ph and pagibigfund.gov.ph before you file.
The 2026 rates at a glance
| Total rate | Employee | Employer | Salary basis and caps | |
|---|---|---|---|---|
| SSS | 15% of MSC | 5% | 10% + EC (₱10, or ₱30 from MSC ₱15,000) | Monthly Salary Credit from ₱5,000 to ₱35,000 |
| PhilHealth | 5% | 2.5% | 2.5% | Monthly basic salary, floor ₱10,000, ceiling ₱100,000 |
| Pag-IBIG | 4% | 2% (1% if pay is ₱1,500 or less) | 2% | Monthly compensation up to ₱10,000 |
SSS: how the Monthly Salary Credit works
SSS doesn't use the exact salary. It rounds pay into a Monthly Salary Credit (MSC) bracket in ₱500 steps, from ₱5,000 up to ₱35,000. Someone earning ₱20,100 falls in the ₱20,000 MSC; anyone earning ₱35,000 or more is capped at the ₱35,000 MSC.
- Employee: 5% of the MSC. Maximum ₱1,750 a month.
- Employer: 10% of the MSC, maximum ₱3,500, plus the Employees' Compensation (EC) premium of ₱10 (MSC below ₱15,000) or ₱30.
- Above ₱20,000 MSC, part of the contribution goes to the Mandatory Provident Fund (WISP). It's included in the same 15%, not extra.
PhilHealth: 5%, shared equally
PhilHealth is 5% of the monthly basic salary (not overtime, commissions, allowances, 13th month or bonuses), split 50/50. Salaries below ₱10,000 are computed as ₱10,000, and anything above ₱100,000 is capped at ₱100,000, so each side pays between ₱250 and ₱2,500 a month.
Pag-IBIG: 2% each, capped at ₱10,000 pay
Pag-IBIG is computed on monthly compensation up to the ₱10,000 Maximum Fund Salary, so the most each side pays is ₱200 a month. Employees earning ₱1,500 or less contribute 1%; the employer still pays 2%. Employees may choose to save more voluntarily.
Worked examples
| Monthly basic salary | Employee pays | Employer pays | Notes |
|---|---|---|---|
| ₱15,000 | SSS ₱750 + PhilHealth ₱375 + Pag-IBIG ₱200 = ₱1,325 | SSS ₱1,500 + EC ₱30 + PhilHealth ₱375 + Pag-IBIG ₱200 = ₱2,105 | MSC ₱15,000 |
| ₱20,000 | SSS ₱1,000 + PhilHealth ₱500 + Pag-IBIG ₱200 = ₱1,700 | SSS ₱2,000 + EC ₱30 + PhilHealth ₱500 + Pag-IBIG ₱200 = ₱2,730 | MSC ₱20,000 |
| ₱40,000 | SSS ₱1,750 + PhilHealth ₱1,000 + Pag-IBIG ₱200 = ₱2,950 | SSS ₱3,500 + EC ₱30 + PhilHealth ₱1,000 + Pag-IBIG ₱200 = ₱4,730 | SSS capped at MSC ₱35,000 |
Paying twice a month or weekly
Contributions are monthly amounts. If you pay on the 15th and 30th, a common approach is to deduct part on the first payday and the balance on the last payday of the month, so the month's total matches the tables above. Whatever you choose, the month's deduction must equal what you remit.
Your monthly checklist as an employer
- 1Register as an employer with SSS, PhilHealth and Pag-IBIG, and report every new hire.
- 2Record each employee's SSS, PhilHealth and Pag-IBIG numbers and TIN.
- 3Deduct the employee shares every payroll, and set aside your employer shares.
- 4Remit through each agency's online portal or accredited channels by its deadline, and keep the reference numbers.
- 5Show each deduction on the payslip so staff can check it.
Late or missing remittances
Deducting contributions and not remitting them is a serious offence under each agency's law, with penalties and interest. If cash is tight, talk to the agency; don't hold back what you deducted.
Where Wemu fits
Wemu's Philippine payroll works out SSS (with EC), PhilHealth, Pag-IBIG and withholding tax for each person on every pay run, using the tables above, and shows the employer shares separately. Staff clock in on the Wemu Team app, timesheets feed the pay run, payslips list every deduction, and 13th month pay is worked out in December. Record each person's government numbers once in their pay profile.
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Frequently asked questions
What is the SSS contribution rate in 2026?+
How much is PhilHealth in 2026?+
What is the maximum Pag-IBIG contribution?+
Are contributions computed on overtime and allowances?+
Is the employer share deducted from the employee's pay?+
Payroll, payslips and contributions in one app
Staff clock in on the Wemu Team app, timesheets feed the pay run, and SSS, PhilHealth, Pag-IBIG and 13th month pay are worked out for you.
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