Declare every line of your payslip — all earnings, all deductions, and the net — and the analyzer derives how each statutory figure was computed, classifies every earning’s tax treatment, and reconciles the payslip bottom-up.
How the computation works
- SSS: your monthly basic is slotted into a Monthly Salary Credit (MSC) band — ₱500 steps, floored at ₱5,000, capped at ₱35,000 (SSS Circular 2024-006). The 2026 rate is 15% of the MSC: only your 5% share is deducted; the employer pays 10% plus the ₱10/₱30 EC, which never touches your pay.
- PhilHealth: 5% premium on your basic clamped to the ₱10,000 floor and ₱100,000 ceiling (PhilHealth Circular 2026-0001), split 50/50 with the employer — your line is 2.5%, minimum ₱250, maximum ₱2,500.
- Pag-IBIG: 2% of your basic against the ₱10,000 Maximum Fund Salary (Circular 460, eff. Feb 2024) — hence the familiar ₱200 cap; 1% only for salaries of ₱1,500 and below. The employer matches your share.
- Withholding tax: gross taxable pay minus your mandatory contributions (they’re exempt) = monthly taxable compensation → annualized (×12) → TRAIN bracket → ÷12. 13th-month pay and benefits up to ₱90,000/year stay out of the computation.
- Worked example: ₱25,000 basic → SSS ₱1,250 (MSC 25,000 × 5%) + PhilHealth ₱625 + Pag-IBIG ₱200 = ₱2,075 contributions; taxable ₱22,925 → annual ₱275,100 → tax ₱3,765/yr → ₱313.75 withheld, net pay ₱22,611.25.
What this checker does not cover
- Government employees — GSIS premiums and their withholding follow different rules from SSS/PhilHealth/Pag-IBIG.
- Minimum-wage earners’ exemption — statutory minimum pay (plus OT/night diff/hazard on it) is income-tax-exempt; the tool’s bracket math already lands at ₱0 for most MWE-level salaries but does not apply the special rule.
- Absences, late hires, and prorated months — contributions and tax shown assume a full month; a prorated basic changes every line.
- Year-to-date true-ups — after a mid-year raise, payroll recomputes Jan-to-date withholding; expect the printed figure to converge to the annualized amount only over time.
- Fringe benefits taxed to the employer (35% FBT) and non-resident alien rates — separate regimes under the NIRC.
Want the rules behind each deduction?
Our contributions guide walks every rate, floor, ceiling, and circular behind SSS, PhilHealth, and Pag-IBIG — and the take-home pay guide covers the full salary-to-net chain.
Frequently Asked Questions
How is my SSS deduction computed?
Your basic salary is matched to a Monthly Salary Credit (MSC) band in the SSS contribution table — bands run in ₱500 steps, floored at ₱5,000 and capped at ₱35,000. The 2026 contribution rate is 15% of the MSC, but only your 5% employee share appears on the payslip: the employer pays the other 10% plus the EC contribution. A ₱25,000 salary lands on the ₱25,000 MSC, so the deduction is ₱1,250.
Why is my PhilHealth deduction ₱250 when I earn less than ₱10,000?
PhilHealth applies a salary floor of ₱10,000. Below that, the 5% premium is computed on ₱10,000 — ₱500 total — and split equally between you and your employer, so your share bottoms out at ₱250 regardless of a lower basic. Symmetrically, salaries above the ₱100,000 ceiling are premium-capped at ₱2,500 per employee share.
Why is my Pag-IBIG deduction capped at ₱200?
The employee share is 2% of monthly compensation, but the computation uses a Maximum Fund Salary of ₱10,000 since Pag-IBIG Circular 460 took effect in February 2024 — so the deduction tops out at ₱200. Only employees earning ₱1,500 or less pay the reduced 1% rate. The employer matches your share.
How is the withholding tax on my salary computed?
Start from gross taxable pay (basic + overtime, commissions, and taxable allowances), subtract your SSS, PhilHealth, and Pag-IBIG employee shares — mandatory contributions are exempt — to get monthly taxable compensation. Annualize it (×12), apply the TRAIN income-tax brackets, and divide by 12 to get the monthly withholding. 13th-month pay and other benefits up to ₱90,000 per year are excluded from taxable pay.
My withholding tax differs slightly from the computed amount — why?
Small differences are normal: many payroll systems withhold from the BIR table rows (₱2,500 steps) instead of the exact formula, semi-monthly runs can halve the monthly figure or apply the separate semi-monthly table, mid-year raises trigger year-to-date true-ups, and the month the 13th-month pay lands can shift the annual picture. Differences beyond a few pesos are worth raising with HR.
Can this calculator detect over-withholding?
Yes — enter the figures printed on your payslip next to your salary details and each line is checked against the standard 2026 computation, with the difference flagged in pesos. A small gap is usually a payroll-method quirk; a persistent one is worth asking HR or payroll to walk through, since withheld tax is creditable against your annual income tax due.
This checker provides planning estimates based on SSS Circular 2024-006, PhilHealth Circular 2026-0001, Pag-IBIG Circular 460, and the NIRC as amended by the TRAIN Law. It is not tax advice — your payroll department’s computation governs your actual payslip.