Take-Home Pay Calculator (Philippines, 2026)
Enter your monthly salary to see your net take-home pay after mandatory contributions and withholding tax.
Compute your take-home pay
| Gross monthly salary | |
|---|---|
| SSS contribution | |
| PhilHealth contribution | |
| Pag-IBIG contribution | |
| Withholding tax | |
| Net take-home pay |
Estimate only. Assumes a regular employed member and uses Monthly Basic Salary. Excludes 13th-month pay, de minimis benefits, and salary deductions for tardiness/absences. Self-employed, OFW, and kasambahay rates differ.
How take-home pay is computed
Your net pay is your gross monthly salary minus four deductions (for a deeper walkthrough, see our guide on how income tax is computed):
- SSS — 5% of your Monthly Salary Credit (employee share).
- PhilHealth — 2.5% of your monthly basic salary (employee half of the 5% premium).
- Pag-IBIG — 2% of your monthly salary, capped at ₱200.
- BIR withholding tax — applied to your taxable income (gross minus the three contributions above) using the TRAIN graduated rates.
The order matters. Because all three contributions come out before tax, they are never taxed — which is why your taxable income is always lower than your gross salary, and why two people on the same gross can owe slightly different tax if their contribution bases differ.
The first ₱250,000 of annual taxable income (₱20,833.33 per month) is tax-exempt, which is why lower salaries often have zero withholding tax.
Worked example: ₱30,000.00 salary
- SSS. A ₱30,000.00 salary sits in the ₱30,000 Monthly Salary Credit bracket; your 5% share is ₱1,500.00.
- PhilHealth. 2.5% of ₱30,000.00 = ₱750.00 (your employer pays a matching 2.5%).
- Pag-IBIG. 2% of the ₱10,000.00 fund-salary cap = ₱200.00, the maximum.
- Taxable income. ₱30,000.00 − ₱2,450.00 = ₱27,550.00 a month, or ₱330,600.00 a year.
- Withholding tax. That annual figure falls in the 15% bracket: 15% × (₱330,600.00 − ₱250,000) = ₱12,090.00 a year, or ₱1,007.50 a month.
- Take-home pay: ₱26,542.50 — ₱318,510.00 a year.
Worked example: ₱60,000.00 salary
At ₱60,000.00 two things change. SSS has hit its ceiling, so it stops at ₱1,750.00 rather than scaling with salary, and taxable income reaches the 20% bracket.
- SSS ₱1,750.00 · PhilHealth ₱1,500.00 · Pag-IBIG ₱200.00 = ₱3,450.00
- Taxable income: ₱60,000.00 − ₱3,450.00 = ₱56,550.00/month (₱678,600.00/year)
- Annual tax: ₱22,500 + 20% × (₱678,600.00 − ₱400,000) = ₱78,220.00 → ₱6,518.33/month
- Take-home pay: ₱50,031.67
Compare that with the ₱30,000.00 case: doubling the gross salary raises net pay from ₱26,542.50 to ₱50,031.67 — an increase of ₱23,489.17, or about 78% of the extra ₱30,000.00 in gross. That gap is what graduated tax looks like in practice.
The 2026 income tax brackets (TRAIN)
These annual brackets are applied to your taxable income — gross pay after the three contributions, not gross pay itself. The monthly column is simply the annual figure divided by 12.
| Annual taxable income | Monthly equivalent | Income tax |
|---|---|---|
| ₱0 – 250,000 | ₱0 – ₱20,833.33 | 0% (tax-exempt) |
| Over 250,000 – 400,000 | Over ₱20,833.33 – ₱33,333.33 | 15% of the excess over ₱250,000 |
| Over 400,000 – 800,000 | Over ₱33,333.33 – ₱66,666.67 | ₱22,500 + 20% of the excess over ₱400,000 |
| Over 800,000 – 2,000,000 | Over ₱66,666.67 – ₱166,666.67 | ₱102,500 + 25% of the excess over ₱800,000 |
| Over 2,000,000 – 8,000,000 | Over ₱166,666.67 – ₱666,666.67 | ₱402,500 + 30% of the excess over ₱2,000,000 |
| Over 8,000,000 | Over ₱666,666.67 | ₱2,202,500 + 35% of the excess over ₱8,000,000 |
A higher rate applies only to the portion of income inside that band, never to the whole salary. Crossing into the 20% bracket does not mean 20% of everything — it means 20% of the pesos above ₱400,000 a year.
Where each deduction stops growing
All three contributions have ceilings, so past a certain salary your only growing deduction is tax. Combined, employee contributions never exceed ₱4,450.00 a month.
| Contribution | Minimum | Maximum | Reached at a salary of |
|---|---|---|---|
| SSS (employee 5%) | ₱250.00 | ₱1,750.00 | ₱34,750.00 (top MSC of ₱35,000) |
| PhilHealth (employee 2.5%) | ₱250.00 | ₱2,500.00 | ₱100,000.00 |
| Pag-IBIG (employee 2%) | — | ₱200.00 | ₱10,000.00 |
One consequence worth knowing: withholding tax first appears at a monthly salary of ₱22,727.00. One peso below that, at ₱22,726.00, contributions of ₱1,893.15 bring taxable income to ₱20,832.85 — a few centavos under the ₱20,833.33 exemption line. Tax then starts at a fraction of a peso rather than jumping.
A quirk worth noting if you test salaries around this point: the zero-tax range is not a clean cut-off. Because the SSS salary credit steps up at ₱22,750, contributions rise by ₱25 there and briefly pull taxable income back under the exemption — so a narrow band just above ₱22,750 withholds nothing either. The calculator handles this correctly; it is the bracket rule, not a rounding error.
What this calculator does and does not include
Included: a regular employed member's SSS, PhilHealth, and Pag-IBIG shares plus BIR withholding tax on a monthly basic salary.
Not included: taxable allowances and de minimis benefits, HMO premiums, union dues, SSS and Pag-IBIG loan repayments, late or absence deductions, and voluntary Pag-IBIG contributions above the mandatory amount. Also excluded is 13th-month pay, which is a separate annual benefit and is tax-free up to ₱90,000 combined with other bonuses.
The tax figure follows the annual TRAIN schedule divided by 12, which is what your year-end return reconciles to. Employers using BIR's rounded monthly table can land a few pesos away for income sitting exactly on a bracket edge — the difference washes out in the annual reconciliation.
Common mistakes
- Entering gross pay including allowances. The calculator wants monthly basic salary. Allowances have their own tax treatment and are outside the PhilHealth and Pag-IBIG base.
- Applying the tax rate to your whole salary. Tax is charged on taxable income after contributions, and only the portion inside each band is charged at that band's rate.
- Assuming a raise is taxed entirely at your top rate. It is taxed at your marginal rate — but only the part that crosses the boundary.
- Expecting SSS to keep rising. Above ₱34,750.00 it is frozen at ₱1,750.00, so high earners see contributions flatten while tax keeps climbing.
- Reading the employer share as your deduction. Your employer pays 10% to SSS and a matching 2.5% to PhilHealth on top of your salary; none of that is withheld from you.
- Forgetting the 13th month. Annualising your net at ×12 understates the year. Most rank-and-file employees receive a 13th payment.
Frequently asked questions
Is a ₱20,000.00 salary taxable?
In practice, no. Contributions of ₱1,700.00 bring taxable
income to ₱18,300.00 — below the ₱20,833.33 monthly
exemption — so withholding tax is zero and take-home pay is the full
₱18,300.00.
What is the maximum I can be deducted for contributions?
₱4,450.00 a month: ₱1,750.00 SSS, ₱2,500.00 PhilHealth, and ₱200.00 Pag-IBIG. That total is the same for
someone earning ₱100,000.00 and someone earning ₱500,000.00.
Why did my take-home pay barely move after a raise?
Two effects compound. The raise may push part of your income into a higher
bracket, and if your contributions have not yet capped, they rise alongside
it. Between ₱30,000.00 and ₱60,000.00, only
₱23,489.17 of the extra ₱30,000.00 survives
to your account.
Can I legally reduce these deductions?
Not as an employee. The three contributions are mandatory and the withholding
schedule is fixed by law. They do buy something, though: SSS builds your
pension, Pag-IBIG your housing-loan eligibility, and PhilHealth your health
coverage.
Does this work for semi-monthly pay?
Enter your full monthly salary and halve the result for a rough per-cutoff
figure. Employers often withhold semi-monthly and true up at year end, so
individual cutoffs can differ slightly from exactly half.
I'm self-employed — does this apply to me?
No. Freelancers and professionals are taxed on business income and can choose
between the 8% flat tax and graduated rates. Use the
freelancer tax calculator instead.
Want to see just your SSS contribution and the employer/EC split? Use the SSS Contribution Calculator, or the PhilHealth and Pag-IBIG calculators. Getting your bonus soon? Try the 13th-month pay calculator. Working a holiday? See the holiday & overtime pay calculator.
Take-home pay for common salaries
₱15,000₱18,000₱20,000₱25,000₱30,000₱35,000₱40,000₱45,000₱50,000₱60,000₱70,000₱80,000₱100,000₱120,000₱150,000
Last updated: 2026-07-08.
Rates based on official sources:
BIR (TRAIN graduated tax),
SSS 2025 contribution table,
PhilHealth Advisory 2025-0002,
and Pag-IBIG Circular No. 460.