SSS, PhilHealth and Pag-IBIG in 2026, in plain words
Every payday, three government contributions come off your salary before tax. They’re not lost money — they pay for your pension, hospital coverage and housing fund savings. Here are the 2026 rates in one place, and the calculator above is set to a ₱25,000 salary so you can see them in action.
| Total rate | You pay | Employer pays | Salary range used | |
|---|---|---|---|---|
| SSS | 15% | 5% | 10% + EC ₱10 or ₱30 | MSC ₱5,000 to ₱35,000 |
| PhilHealth | 5% | 2.5% | 2.5% | Basic salary, ₱10,000 to ₱100,000 |
| Pag-IBIG | 4% | 2% (1% if ₱1,500 or less) | 2% | Up to ₱10,000 (max ₱200 each) |
SSS: the Monthly Salary Credit
SSS doesn’t use your exact salary. It rounds it to a Monthly Salary Credit (MSC) in ₱500 steps. A salary of ₱25,000 has an MSC of ₱25,000; ₱25,240 also rounds to ₱25,000, while ₱25,250 goes up to ₱25,500. The lowest MSC is ₱5,000 and the highest ₱35,000. For the part of the MSC above ₱20,000, the contribution goes to your MySSS Pension Booster (formerly WISP), an individual savings account you get back with earnings.
PhilHealth: 2.5% each
The premium is 5% of your basic monthly salary, split equally. If you earn less than ₱10,000 it’s computed on ₱10,000 (₱250 each), and above ₱100,000 it stays at ₱2,500 each.
Pag-IBIG: ₱200 for most people
Since February 2024 the maximum fund salary is ₱10,000, so almost everyone pays ₱200 and the employer adds ₱200. You can choose to save more through voluntary contributions or MP2.
Contribution table by salary (employee share per month)
| Monthly salary | SSS MSC | SSS (you) | SSS (employer) | PhilHealth (you) | Pag-IBIG (you) |
|---|---|---|---|---|---|
| ₱5,000 | ₱5,000 | ₱250.00 | ₱500.00 | ₱250.00 | ₱100.00 |
| ₱10,000 | ₱10,000 | ₱500.00 | ₱1,000.00 | ₱250.00 | ₱200.00 |
| ₱15,000 | ₱15,000 | ₱750.00 | ₱1,500.00 | ₱375.00 | ₱200.00 |
| ₱20,000 | ₱20,000 | ₱1,000.00 | ₱2,000.00 | ₱500.00 | ₱200.00 |
| ₱25,000 | ₱25,000 | ₱1,250.00 | ₱2,500.00 | ₱625.00 | ₱200.00 |
| ₱30,000 | ₱30,000 | ₱1,500.00 | ₱3,000.00 | ₱750.00 | ₱200.00 |
| ₱35,000 | ₱35,000 | ₱1,750.00 | ₱3,500.00 | ₱875.00 | ₱200.00 |
| ₱50,000 | ₱35,000 | ₱1,750.00 | ₱3,500.00 | ₱1,250.00 | ₱200.00 |
| ₱100,000 | ₱35,000 | ₱1,750.00 | ₱3,500.00 | ₱2,500.00 | ₱200.00 |
| ₱120,000 | ₱35,000 | ₱1,750.00 | ₱3,500.00 | ₱2,500.00 | ₱200.00 |
For ₱25,000, your three contributions total ₱2,075.00 a month. Withholding tax is then ₱313.80, leaving a take-home pay of ₱22,611.20.
Who pays more: you or your employer?
Your employer. For ₱25,000, you contribute ₱2,075.00 and your employer adds ₱3,355.00 (including ₱30 EC), so the company’s total cost is ₱28,355.00 a month.
Check your contributions online in My.SSS, the PhilHealth Member Portal and Virtual Pag-IBIG. If your employer deducts them but doesn’t remit them, you can report it to each agency.
FAQ
How much is the SSS contribution for ₱25,000 in 2026?
Your MSC is ₱25,000. You pay 5% = ₱1,250.00 and your employer pays 10% = ₱2,500.00 plus ₱30 EC. ₱250 of your share goes to the MySSS Pension Booster.
What is the PhilHealth contribution in 2026?
5% of basic monthly salary, shared equally: 2.5% from you and 2.5% from your employer, with a ₱10,000 floor and ₱100,000 ceiling (₱250 to ₱2,500 each).
What is the maximum Pag-IBIG contribution?
₱200 a month from you and ₱200 from your employer, because the maximum fund salary is ₱10,000 since February 2024. You can add voluntary savings on top.
Sources (checked 5 November 2026): SSS Circular No. 2024-006, schedule of contributions effective January 2025 (sss.gov.ph); PhilHealth Advisory No. 2025-0002 and RA 11223 — 5% premium, ₱10,000 floor, ₱100,000 ceiling (philhealth.gov.ph); HDMF Circular No. 460, maximum fund salary ₱10,000 from February 2024 (pagibigfund.gov.ph); BIR Revenue Regulations No. 11-2018, Annex E withholding tax table effective 1 January 2023, and RA 10963 (TRAIN) (bir.gov.ph). No change to these rates had been announced for 2026.