Philippines Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN THE PHILIPPINES. 1. SSS IS A BRACKET TABLE, NOT A PERCENTAGE, AND THIS IS THE STRUCTURAL POINT. Contributions are prescribed as fixed peso amounts against a Monthly Salary Credit that steps in PHP 500 increments from PHP 5,000 to PHP 35,000. The 15% / 10% / 5% figures describe the table; they are not the calculation. An engine that multiplies 5% by actual pay will disagree with the official SSS table for nearly every employee, and the SSS table is what is legally due. 2. THREE CEILINGS OF THREE DIFFERENT MAGNITUDES, PLUS TWO FLOORS. SSS: floor PHP 5,000, ceiling PHP 35,000. PhilHealth: floor PHP 10,000, ceiling PHP 100,000. Pag-IBIG: no floor, ceiling PHP 10,000. Nothing carries across. The Pag-IBIG ceiling is a tenth of the PhilHealth one, and PhilHealth's floor is twice SSS's floor. 3. SSS HAS A FOURTH NUMBER THAT IS NOT A CEILING AT ALL. PHP 20,000 is the REGULAR benefit-computation cap; PHP 35,000 is the contribution-posting ceiling. Contributions attributable to MSC above PHP 20,000 go to the Mandatory Provident Fund (the Workers' Investment and Savings Programme), a separate provident account, not to the regular fund. An engine that treats PHP 20,000 as the contribution cap under-contributes; one that ignores the split mis-posts. 4. THREE DIFFERENT WAGE BASES ON ONE PAYSLIP. SSS runs on a Monthly Salary Credit derived from compensation. PhilHealth runs on BASIC SALARY only — allowances, overtime and bonuses excluded. Pag-IBIG runs on monthly compensation. Computing one base and reusing it across the three is wrong in several directions at once. 5. THE SPLITS ALL DIFFER. SSS 10/5 (2:1 employer). PhilHealth 2.5/2.5 (equal). Pag-IBIG 2/2 (equal, except at PHP 1,500 or below where the employee drops to 1% and the employer stays at 2%). Employees' Compensation 100% employer. There is no single Philippine employer-to-employee ratio. 6. TWO LEGISLATED ESCALATORS BOTH REACHED THEIR ENDPOINT, WHICH IS WHY OLD TABLES ARE WRONG IN PARTICULAR WAYS. SSS climbed to 15% under RA 11199; PhilHealth climbed to 5% under RA 11223, with suspensions and reinstatements along the way that left 3%, 4% and 4.5% figures scattered through stale references. Both are now at their terminal statutory rate with no further step scheduled — so for once the correct posture is stability rather than anticipating an annual increase. 7. THE PAG-IBIG MAXIMUM DOUBLED IN FEBRUARY 2024 AND THE OLD FIGURE PERSISTS. Maximum Fund Salary PHP 5,000 to PHP 10,000 under HDMF Circular No. 460, taking the maximum contribution from PHP 100 to PHP 200 a side. Any table showing a PHP 100 Pag-IBIG maximum is at least two years stale and under-contributes by half for essentially every employee. 8. THE EMPLOYEES' COMPENSATION LEVY IS A FLAT CASH AMOUNT AND IS ALMOST ALWAYS MISSING. PHP 10 or PHP 30 a month, employer-only, keyed to the MSC bracket and collected on the same SSS remittance. It is a separate statutory programme under PD 626 covering work-related injury, sickness, disability and death. An employer remitting only the 10% SSS share is under-remitting. 9. THE FLOORS ARE REAL AND THEY BITE UPWARDS. An employee earning PHP 3,000 a month is contributed for at an SSS MSC of PHP 5,000 and pays a PhilHealth premium of PHP 500 — both more than the nominal percentage of their actual pay. Low-wage Philippine payroll is therefore proportionally heavier than the headline rates suggest, and an engine that applies percentages to actual pay under-deducts precisely where the floors are designed to bite. 10. ALL THREE EMPLOYEE CONTRIBUTIONS ARE EXCLUDED FROM TAXABLE COMPENSATION. Mandatory SSS, PhilHealth and Pag-IBIG employee contributions are non-taxable, so withholding tax is computed on compensation after they are deducted. Employer contributions are deductible business expenses and are not taxable on the employee. 11. FOUR SEPARATE REMITTANCES TO THREE AGENCIES. SSS and the EC levy go to SSS on one return; PhilHealth and Pag-IBIG each have their own agency, their own reference numbering and their own deadlines. A single "social contributions" ledger line will not reconcile to any of the three agencies' records. SUB-NATIONAL VARIATION: NONE. SSS, the EC programme, PhilHealth and Pag-IBIG are all national, with identical rates, brackets, floors and ceilings in every region including the Bangsamoro Autonomous Region. There is no provincial or city payroll levy. The only differentiation is by SALARY BRACKET and, for Pag-IBIG, by the PHP 1,500 employee-rate step — never by location. WHAT WE DO NOT PUT A NUMBER ON, DELIBERATELY. THE FULL SSS BRACKET TABLE — not reproduced. It runs to sixty-odd MSC brackets each with its own regular, MPF and EC columns. The governing percentages, the MSC floor and ceiling, the PHP 20,000 regular/MPF boundary and the EC amounts are served so an engine knows the structure, but the correct row must be read off the SSS contribution schedule for the employee's actual compensation. This is why the SSS percentages should be treated as descriptive rather than operative. THE EMPLOYEES' COMPENSATION RATE AS A PERCENTAGE — rate_total and rate_employer stay null. It is a flat PHP 10 or PHP 30, not a percentage, and both amounts are served in the branch notes. VOLUNTARY PAG-IBIG AND SSS UPGRADES — not modelled. Members may contribute above the mandatory rate; the employer's obligation does not follow. ALREADY LEGISLATED, NOT YET IN FORCE / WATCH LIST. (1) BOTH ESCALATORS ARE COMPLETE. SSS reached its terminal 15% under RA 11199 and PhilHealth its terminal 5% under RA 11223, and PhilHealth's own May 2026 advisory describes the 5% as the final scheduled adjustment. Neither has a further legislated step, so the annual January re-check that dominated Philippine payroll from 2019 to 2025 is no longer needed for the rates. (2) The SSS MSC floor and ceiling were raised in step with the rate escalator and are now at PHP 5,000 and PHP 35,000; further increases would require fresh SSS action under RA 11199 rather than following an existing schedule. (3) The Pag-IBIG Maximum Fund Salary moved once, in February 2024, after standing at PHP 5,000 for a very long time — it is set by HDMF circular and can move again without warning. (4) PhilHealth premium collection has been politically contested and has been suspended by executive action before; a mid-year suspension is a live possibility rather than a theoretical one, so the rate should be re-checked on any major fiscal announcement. SOURCING CAVEATS, STATED PLAINLY. The PhilHealth 2026 position — 5% rate, PHP 10,000 floor with a fixed PHP 500 premium, PHP 100,000 ceiling with a fixed PHP 5,000 premium, equal employer/employee sharing, and the statement that this is the final scheduled adjustment under RA 11223 — is taken from the Philippine Information Agency's report of PhilHealth's own advisory of 6 May 2026; the PIA is a government agency, but its page refused automated access and the content was read from search results rather than the page itself, so the advisory's own circular number is not cited. THE SSS FIGURES WERE NOT READ FROM AN SSS CIRCULAR: the 15% rate, the 10/5 split, the PHP 5,000 to PHP 35,000 MSC range, the PHP 20,000 regular/MPF boundary and the PHP 10 / PHP 30 EC amounts are corroborated across multiple independent Philippine payroll sources that agree with one another and are consistent with the RA 11199 escalator reaching its endpoint, but the SSS contribution schedule itself was not opened and individual bracket amounts are therefore not served. The Pag-IBIG position (2%/2%, 1% employee at PHP 1,500 or below, Maximum Fund Salary PHP 10,000 from February 2024 under HDMF Circular No. 460, maximum PHP 200 a side) is likewise corroborated across independent sources including professional advisories citing the circular by number, but the circular was not opened. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://asiaref.dev/v1/ph/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/ph/social-contributions/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/ph/social-contributions

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