SSS, PhilHealth & Pag-IBIG: 2026 contribution tables
Every payroll cutoff, three statutory deductions come out: SSS, PhilHealth, and Pag-IBIG. Each has its own rate, floor, ceiling, and employee/employer split. Here are the 2026 figures — unchanged from 2025, since SSS reached its final RA 11199 rate step and PhilHealth its UHC-law cap — mapped to how they hit a monthly run.
SSS (2026)
The total SSS contribution rate is 15% of the monthly salary credit (MSC), split 5% employee / 10% employer. The MSC runs on a floor of ₱5,000 and a ceiling of ₱35,000. Employers also carry the Employees' Compensation (EC) contribution and, above a threshold, the mandatory provident fund (WISP) portion.
PhilHealth (2026)
The premium rate is 5% of monthly basic salary, split 50/50 between employee and employer, on an income floor of ₱10,000 and a ceiling of ₱100,000.
Pag-IBIG (2026)
Pag-IBIG contributions are 1% or 2% depending on the monthly compensation, on a maximum fund salary of ₱10,000 — so the effective employee and employer shares typically cap at ₱200 each.
At a glance
| Contribution | Rate | Split (EE / ER) | Base range |
|---|---|---|---|
| SSS | 15% | 5% / 10% | MSC ₱5,000–₱35,000 |
| PhilHealth | 5% | 2.5% / 2.5% | ₱10,000–₱100,000 |
| Pag-IBIG | 1–2% | up to ₱200 each | up to ₱10,000 |
See the split on any salary
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