Government Contributions Calculator
Compute monthly SSS, PhilHealth, and Pag-IBIG contributions — including who pays what — for any membership type.
Member Details
SSS: 15% of Monthly Salary Credit (employee 5%, employer 10% + EC fee)
PhilHealth: 5% of basic salary, shared equally (2.5% each)
Pag-IBIG: 2% each of fund salary (capped at ₱10,000)
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Select the member type, enter the monthly salary, and click "Calculate Contributions".
💡 Tip: Employer shares don't come out of the employee's salary
💡 Tip: Contributions are capped — high salaries pay a fixed maximum
How Government Contributions Are Computed
SSS (Social Security System)
The SSS contribution is 15% of the Monthly Salary Credit (MSC) per the Social Security Act of 2018 (RA 11199). Employed members split it — 5% employee, 10% employer — while self-employed, voluntary, and OFW members pay the full 15% themselves. The MSC is the monthly salary rounded to the nearest ₱500 bracket, with a ceiling of ₱35,000 and a floor that depends on the member type: ₱5,000 for most, ₱8,000 for OFWs, and ₱1,000 for kasambahay. The portion of the MSC above ₱20,000 goes to the Mandatory Provident Fund (MPF/WISP), an individual retirement savings account. The Employees' Compensation (EC) fee — ₱10 (MSC below ₱15,000) or ₱30 (₱15,000 and up) — is paid by the employer for employed members and shouldered by the member on the self-employed and OFW schedules; voluntary members are not charged EC.
PhilHealth
The PhilHealth premium is 5% of the monthly basic salary or declared income under the Universal Health Care Law (RA 11223), computed on a salary floor of ₱10,000 and ceiling of ₱100,000 (₱500–₱5,000 total per month). Employed members share it equally with their employer (2.5% each); self-employed, voluntary, and land-based OFW members pay the full 5% themselves.
Pag-IBIG (HDMF)
Pag-IBIG membership savings are 2% of the fund salary (1% for employees earning ₱1,500/month or less), with the fund salary capped at ₱10,000. Employers add their own 2% counterpart — up to ₱200 each, ₱400 total. Members without an employer save their own share only, with a minimum of ₱100 per month, and can voluntarily save more (e.g., via MP2).
Kasambahay (RA 10361)
Under the Domestic Workers Act, household workers earning below ₱5,000 a month have their entire SSS, PhilHealth, and Pag-IBIG contributions — both shares — paid by the employer. Once the monthly wage reaches ₱5,000, the kasambahay pays the regular employee share like any other employee.
Notes
- Only the employee share is deducted from pay — employer shares are paid on top of the salary.
- Contributions are based on basic salary; overtime and most allowances are excluded.
- Sea-based OFWs (seafarers) are treated as employed members, with the manning agency as employer.
- OFW PhilHealth and Pag-IBIG amounts are based on the peso value of the member's earnings.