Employee details
EstimateAllowances and absences
| Earnings | Monthly |
|---|---|
| Basic pay | |
| Overtime | |
| Taxable allowance | |
| De minimis (non-taxable) | |
| Absences & tardiness | |
| Gross pay | |
| Deductions | |
| SSS | |
| PhilHealth | |
| Pag-IBIG | |
| Withholding tax | |
| Net pay |
| What the company pays | Monthly |
|---|---|
| Gross pay to employee | |
| SSS employer share | |
| Employees' Compensation (EC) | |
| PhilHealth employer share | |
| Pag-IBIG employer share | |
| 13th month accrual 1/12 of basic | |
| Total monthly cost |
| Full year | Annual |
|---|---|
| Gross pay × 12 | |
| 13th month pay tax-free | |
| SSS + PhilHealth + Pag-IBIG | |
| Withholding tax | |
| Net for the year |
13th month pay is tax-exempt up to ₱90,000 together with other benefits; any excess is taxed. Annual tax here is the monthly withholding × 12 — the BIR 2316 annualization at year end trues this up.
Does your current payslip agree?
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Under the hood
How this calculator computes
SSS
Monthly Salary Credit from ₱5,000 to ₱35,000 in ₱500 brackets. Employee 5%, employer 10% of MSC plus EC (₱10, or ₱30 when MSC exceeds ₱14,500). MSC above ₱20,000 goes to the Mandatory Provident Fund.
PhilHealth
5% of basic salary, split equally, with a ₱10,000 floor and ₱100,000 ceiling — so the employee share is between ₱250 and ₱2,500.
Pag-IBIG
2% employee (1% for ₱1,500 and below) and 2% employer, computed on a fund salary capped at ₱10,000 — a maximum of ₱200 each.
Withholding tax
The BIR revised withholding tax table (effective 2023). Taxable income is gross taxable pay less the employee's SSS, PhilHealth, and Pag-IBIG; de minimis benefits are excluded.
Overtime is paid at 125% of the hourly rate (monthly × 12 ÷ working-days factor ÷ 8). Absences and tardiness are deducted at the daily and per-minute rate. Results are an estimate for regular ordinary-day pay; night differential, holiday premiums, and company-specific rules are handled in the full product.