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Take-Home Pay Calculator Philippines 2026

See how much of your salary you actually take home after SSS, PhilHealth, Pag-IBIG and withholding tax. For private-sector employees. Everything is computed on your device.

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Compute your take-home pay

Rules for the year you choose are used.
How often are you paid?
Your full monthly basic salary, even if you are paid twice a month. Example: 25000
Allowances that are taxed, e.g. a regular transportation or meal allowance not listed as de minimis.
Small tax-free benefits within BIR limits, e.g. rice subsidy or clothing allowance. Check your payslip or ask HR.
Only if your basic pay is the statutory minimum wage for your region. Your minimum wage is then exempt from income tax.

How your take-home pay is computed

  1. Gross pay = basic salary + taxable allowances.
  2. Your contributions to SSS, PhilHealth and Pag-IBIG are deducted.
  3. Taxable income = gross pay − your contributions. Contributions are not taxed.
  4. Withholding tax is taken from BIR's withholding tax table.
  5. Take-home pay = gross pay + non-taxable allowances − contributions − withholding tax.

SSS

You pay 5% of your Monthly Salary Credit (MSC). The MSC is based on your monthly compensation and goes from ₱5,000.00 to ₱35,000.00. Contributions on the part of the MSC above ₱20,000.00 go to your Mandatory Provident Fund (MPF) savings. Your employer pays 10% plus EC. This calculator counts your basic salary and taxable allowances as compensation.(RA 11199; SSS schedule, January 2025; SSS calculator)

PhilHealth

The premium is 5% of your monthly basic salary, computed on at least ₱10,000.00 and at most ₱100,000.00. You and your employer each pay half. Basic salary here does not include allowances, overtime, commissions or bonuses.(PhilHealth Advisory 2025-0002; Advisory 2026-0042; PhilHealth calculator)

Pag-IBIG

You pay 2% of your monthly compensation (1% if you earn ₱1,500.00 or less), counted up to ₱10,000.00. Your employer adds 2%.(RA 9679; HDMF Circular No. 460; Pag-IBIG calculator)

Withholding tax

Your employer withholds income tax from each payout using BIR's withholding tax table (January 1, 2023 onwards (TRAIN law)). For monthly pay:

BIR monthly withholding tax table
Taxable income per monthWithholding tax
₱20,833 and below₱0
₱20,833 – ₱33,33215% of the excess over ₱20,833.00
₱33,333 – ₱66,666₱1,875.00 + 20% of the excess over ₱33,333.00
₱66,667 – ₱166,666₱8,541.80 + 25% of the excess over ₱66,667.00
₱166,667 – ₱666,666₱33,541.80 + 30% of the excess over ₱166,667.00
₱666,667 and above₱183,541.80 + 35% of the excess over ₱666,667.00

If you are paid twice a month, BIR's semi-monthly table is used for each payout instead, so your monthly total can differ from the table above by a few centavos.(BIR RR 11-2018, Annex E)

Minimum wage earners

If you earn the statutory minimum wage, it is exempt from income tax, together with your holiday pay, overtime pay, night shift differential pay, hazard pay. Taxable allowances on top of your minimum wage are still taxed.(RR 11-2018, Sec. 2.78.1(B)(13) and 2.79(A))

Worked examples

Example 1: ₱25,000 monthly basic salary

Example 2: ₱40,000 monthly basic salary

Frequently asked questions

Why is my take-home pay lower than I expected?

Three things are taken from your gross pay before you receive it: your share of SSS, PhilHealth and Pag-IBIG contributions, and withholding tax. Your payslip may also show deductions this calculator does not include, such as absences, tardiness, salary loans, or company-specific deductions.

How are deductions split on a semi-monthly payroll?

This calculator splits each monthly contribution evenly between your two payouts and computes withholding tax on each payout using BIR's semi-monthly table. Some employers instead deduct a whole contribution in one payout. Your monthly total for contributions is the same either way, but the amount in each payout can differ from this estimate.

I am a minimum wage earner. Do I pay income tax?

Your statutory minimum wage is exempt from income tax, and so are your holiday pay, overtime pay, night shift differential pay and hazard pay. You still pay your SSS, PhilHealth and Pag-IBIG contributions. If your employer gives you taxable allowances on top of the minimum wage, tax is withheld on those allowances only.

What are non-taxable (de minimis) allowances?

These are small benefits that BIR lists as tax-free up to set limits, such as a rice subsidy, uniform or clothing allowance, and medical cash allowance for dependents. BIR has updated these limits recently, so ask your HR which of your allowances are non-taxable. Your payslip usually shows them separately. Amounts above the limits are generally treated as "other benefits", which share the ₱90,000.00 yearly tax-free ceiling with your 13th month pay.

I got a raise in the middle of the year. How does that change my deductions?

Enter your new monthly salary to see your take-home pay after the raise. Contributions and withholding tax are based on what you are paid in each payroll period, so they go up from the month the raise takes effect. At the end of the year, your employer recomputes the tax on your total pay for the year, so your last payout of the year can have more or less tax than usual.

Is my 13th month pay included?

No. This calculator shows your regular monthly or semi-monthly pay only. Your 13th month pay and bonuses are separate and are tax-free up to a combined ₱90,000.00 a year. Use the 13th month pay calculator to estimate it.

Why do I have to choose a year?

Contribution rates and tax tables change from time to time. This calculator only includes years whose rules have been checked against official sources: 2025 and 2026.

Related calculators

Sources

  1. BIR RR 11-2018, Annex E: Revised Withholding Tax Table, effective January 1, 2023 and onwards
  2. BIR Revenue Regulations No. 11-2018
  3. Republic Act No. 11199 (Social Security Act of 2018)
  4. SSS Schedule of Contributions, Business Employers and Employees, effective January 2025 (SSS Circular No. 2024-006)
  5. Republic Act No. 11223 (Universal Health Care Act), Sec. 10
  6. PhilHealth Advisory No. 2025-0002: Premium Contribution for All Direct Contributors for CY 2025
  7. PhilHealth Advisory No. 2026-0042 (July 21, 2026): 5% premium rate effective January 2025
  8. PhilHealth: Sample computations of PhilHealth premium (equal sharing and odd centavo)
  9. Republic Act No. 9679 (Home Development Mutual Fund Law of 2009), Sec. 7
  10. HDMF (Pag-IBIG Fund) Circular No. 460 (January 15, 2024): increase in the Maximum Fund Salary effective February 2024
  11. Republic Act No. 10963 (TRAIN Law), amending NIRC Sec. 32(B)(7)(e)

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