Statutory contributions
The three deductions on every payslip
SSS contribution table
Who is covered, the Monthly Salary Credit, the 5% / 10% split, EC, the Mandatory Provident Fund, and a full bracket table from ₱5,000 to ₱35,000.
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PhilHealth contribution
5% of basic salary split equally, with the ₱10,000 floor and ₱100,000 ceiling that put the employee share between ₱250 and ₱2,500.
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Pag-IBIG contribution
2% employee (1% at ₱1,500 and below), 2% employer, on salary capped at ₱10,000. The ₱200 maximum, voluntary upgrades, and MP2.
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Benefits and year end
The items employees check to the peso
13th month pay
PD 851: basic salary earned ÷ 12, who is entitled, what is excluded, pro-rating for new hires and separated employees, the ₱90,000 tax ceiling, and four worked examples.
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BIR Form 2316
What the certificate is, employer duties, the January 31 issuance, substituted filing, separated employees, and the year-end annualization that makes tax due equal tax withheld.
Read the guide
Leave conversion
Service Incentive Leave under Article 95, cash conversion of unused leave, the daily-rate computation with an example, and annual refresh and carry-over policies.
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Free tools
Try the numbers yourself
Philippine payroll calculator
Type a monthly salary and see SSS, PhilHealth, Pag-IBIG, withholding tax, net pay, and employer cost computed live, then compare against your current payslip.
Open the calculator
13th month pay calculator
Pro-rate for a hire date or separation date, deduct unpaid absences, apply a mid-year raise, and see the tax-exempt portion against the ₱90,000 ceiling month by month.
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How these rules run inside AppDeep Payroll
Every rate, floor, cap, and table in these guides is master data in AppDeep Payroll, applied on every cutoff, with 13th month, leave conversion, final pay, and the BIR 2316 on the official form generated from the same records. Before you switch, we run one full month (two cutoffs) side by side with your current system and reconcile it to the peso.
Not tax or legal advice. These guides are general information based on the rules currently in effect as we understand them. Verify every figure against the current SSS, PhilHealth, HDMF, DOLE, and BIR issuances and consult your accountant or counsel for your situation.