The most important thing to understand about your payslip is the difference between what you earn and what you actually receive:

• Gross Pay (Basic Salary) — This is your total salary before any deductions. It's the amount stated in your employment contract. If your employer says "₱25,000 per month," this is your gross pay.
• Net Pay (Take-Home Pay) — This is what you actually receive in your bank account after all mandatory deductions (SSS, PhilHealth, Pag-IBIG, and withholding tax). It's always lower than your gross pay.

Example: If your monthly gross salary is ₱25,000, your take-home pay will be approximately ₱21,500 to ₱22,000 after all deductions. That's about 12-14% deducted from your gross.

Maraming bagong empleyado ang nagugulat kapag nakita ang unang payslip nila — "Bakit ang liit ng natanggap ko?" Ito ang dahilan. But don't worry, those deductions are actually working for you — they fund your healthcare, retirement, housing, and reduce your tax liability.

Ang pinakamahalagang bagay na dapat maunawaan tungkol sa payslip mo ay ang pagkakaiba sa pagitan ng kinikita mo at ang talagang natatanggap mo:

• Gross Pay (Basic Salary) — Ito ang kabuuang sweldo mo bago ang anumang mga kaltas. Ito ang halagang nakasaad sa employment contract mo. Kung sabi ng employer mo "₱25,000 bawat buwan," ito ang gross pay mo.
• Net Pay (Take-Home Pay) — Ito ang talagang natatanggap mo sa bank account mo pagkatapos ng lahat ng mandatory deductions (SSS, PhilHealth, Pag-IBIG, at withholding tax). Palagi itong mas mababa kaysa sa gross pay mo.

Halimbawa: Kung ang buwanang gross salary mo ay ₱25,000, ang take-home pay mo ay magiging humigit-kumulang ₱21,500 hanggang ₱22,000 pagkatapos ng lahat ng deductions. Mga 12-14% ang kinaltas mula sa gross mo.

Maraming bagong empleyado ang nagugulat kapag nakita ang unang payslip nila — "Bakit ang liit ng natanggap ko?" Ito ang dahilan. Pero huwag kang mag-alala, ang mga kaltas na iyon ay talagang nagtatrabaho para sa iyo — pinopondo nila ang healthcare, retirement, housing, at binabawasan ang tax liability mo.

A typical Filipino payslip has these sections:

Earnings (Top Section)

• Basic Pay — Your base salary for the pay period (usually semi-monthly: 1st-15th and 16th-end of month)
• Overtime Pay — Extra pay for hours worked beyond 8 hours/day (minimum 25% premium on regular days, 30% on rest days)
• Holiday Pay — Premium pay for working on regular or special holidays
• Night Differential — Extra 10% for work done between 10:00 PM and 6:00 AM
• Allowances — Transportation, meal, rice, communication allowances (may or may not be taxable)

Deductions (Middle Section)

• SSS Contribution — Social Security System (employee share)
• PhilHealth Contribution — Health insurance (employee share)
• Pag-IBIG Contribution — Home Development Mutual Fund (employee share)
• Withholding Tax — Income tax withheld by employer
• Loans/Cash Advances — SSS loan, Pag-IBIG loan, company loan deductions (if applicable)
• Other Deductions — Union dues, company-specific deductions (healthcare upgrades, etc.)

Summary (Bottom Section)

• Total Earnings — Sum of all pay items
• Total Deductions — Sum of all deductions
• Net Pay — Total Earnings minus Total Deductions = what you take home

Ang karaniwang Pilipino payslip ay may mga ganito na seksyon:

Mga Kita (Itaas na Seksyon)

• Basic Pay — Ang base salary mo para sa pay period (karaniwang semi-monthly: ika-1 hanggang ika-15 at ika-16 hanggang katapusan ng buwan)
• Overtime Pay — Dagdag na bayad para sa oras na nagtrabaho nang lampas sa 8 oras/araw (minimum 25% premium sa regular days, 30% sa rest days)
• Holiday Pay — Premium pay para sa pagtatrabaho sa regular o special holidays
• Night Differential — Dagdag na 10% para sa trabaho na ginawa sa pagitan ng 10:00 PM at 6:00 AM
• Allowances — Transportation, meal, rice, communication allowances (maaaring taxable o hindi)

Mga Kaltas (Gitna na Seksyon)

• SSS Contribution — Social Security System (bahagi ng empleyado)
• PhilHealth Contribution — Health insurance (bahagi ng empleyado)
• Pag-IBIG Contribution — Home Development Mutual Fund (bahagi ng empleyado)
• Withholding Tax — Income tax na kinaltas ng employer
• Loans/Cash Advances — SSS loan, Pag-IBIG loan, company loan deductions (kung applicable)
• Iba Pang Mga Kaltas — Union dues, company-specific deductions (healthcare upgrades, atbp.)

Buod (Ibaba na Seksyon)

• Total Earnings — Kabuuan ng lahat ng kita
• Total Deductions — Kabuuan ng lahat ng kaltas
• Net Pay — Total Earnings minus Total Deductions = ang naiuuwi mo

Your SSS (Social Security System) contribution is based on your Monthly Salary Credit (MSC), which is determined by your actual monthly salary. The total contribution rate is 14% of MSC, split between you (4.5%) and your employer (9.5%). Under RA 11199 (Social Security Act of 2018), the rate has been gradually increasing.

2026 SSS Contribution Table (Selected Brackets)

Note: This is a simplified table. The full SSS contribution table has more salary brackets. The maximum MSC cap has been increasing yearly under RA 11199. Check the SSS guide for more details. For your payslip, the employee share column is what gets deducted from your salary — your employer pays the rest on top of your salary.

Ang SSS (Social Security System) contribution mo ay batay sa iyong Monthly Salary Credit (MSC), na tinutukoy ng aktwal mong buwanang sweldo. Ang kabuuang contribution rate ay 14% ng MSC, hinati sa pagitan mo (4.5%) at ng employer mo (9.5%). Sa ilalim ng RA 11199 (Social Security Act of 2018), ang rate ay unti-unting tumataas.

2026 SSS Contribution Table (Mga Piling Bracket)

Paalala: Ito ay pinasimpleng talahanayan. Ang buong SSS contribution table ay may mas maraming salary brackets. Ang maximum MSC cap ay tumataas taun-taon sa ilalim ng RA 11199. I-check ang SSS guide para sa karagdagang detalye. Para sa payslip mo, ang bahagi ng empleyado na kolum ang kinakaltasan sa sweldo mo — binabayaran ng employer mo ang natitira sa ibabaw ng sweldo mo.

PhilHealth contribution is simpler to compute. Under the Universal Health Care Act (RA 11223), the premium rate for 2026 is 5% of your basic monthly salary, shared equally between you and your employer.

How It Works

• Rate: 5% of basic monthly salary
• Your share: 2.5% (deducted from your pay)
• Employer's share: 2.5% (paid by employer)
• Salary floor: ₱10,000 (minimum salary base for computation)
• Salary ceiling: ₱100,000 (maximum salary base for computation)

Examples

For more details on PhilHealth coverage and benefits, see our PhilHealth registration guide.

Ang PhilHealth contribution ay mas simpleng kalkulahin. Sa ilalim ng Universal Health Care Act (RA 11223), ang premium rate para sa 2026 ay 5% ng basic monthly salary mo, hinati nang pantay sa pagitan mo at ng employer mo.

Paano Gumagana

• Rate: 5% ng basic monthly salary
• Bahagi mo: 2.5% (kinaltas mula sa pay mo)
• Bahagi ng employer: 2.5% (binabayaran ng employer)
• Salary floor: ₱10,000 (minimum na salary base para sa computation)
• Salary ceiling: ₱100,000 (maximum na salary base para sa computation)

Mga Halimbawa

Para sa karagdagang detalye sa PhilHealth coverage at mga benepisyo, tingnan ang aming PhilHealth registration guide.

Pag-IBIG (HDMF) has the simplest contribution structure among the three. The mandatory contribution is based on your monthly salary:

• If your salary is ₱1,500 and below: Employee share = 1% of salary, Employer share = 2% of salary
• If your salary is over ₱1,500: Employee share = 2% of salary, Employer share = 2% of salary
• Maximum monthly salary base: ₱5,000 (meaning the maximum mandatory contribution is ₱100 for the employee and ₱100 for the employer = ₱200 total)

For most employees earning more than ₱5,000/month (which is almost everyone), the deduction is a flat ₱100 per month. This is the smallest of the three mandatory deductions.

Voluntary additional contribution: You can choose to contribute more than the mandatory ₱100 to boost your Pag-IBIG savings. Some employees contribute up to ₱5,000/month or more. This earns dividends (historically 5-7% per year) and increases your Pag-IBIG loan eligibility. Talk to your HR if you want to increase your contribution.

For more details on Pag-IBIG benefits and the MP2 savings program, see our Pag-IBIG guide.

Ang Pag-IBIG (HDMF) ay may pinakasimpleng contribution structure sa tatlo. Ang mandatory contribution ay batay sa buwanang sweldo mo:

• Kung ang sweldo mo ay ₱1,500 pababa: Bahagi ng empleyado = 1% ng sweldo, Bahagi ng employer = 2% ng sweldo
• Kung ang sweldo mo ay higit sa ₱1,500: Bahagi ng empleyado = 2% ng sweldo, Bahagi ng employer = 2% ng sweldo
• Maximum na buwanang salary base: ₱5,000 (ibig sabihin ang maximum mandatory contribution ay ₱100 para sa empleyado at ₱100 para sa employer = ₱200 kabuuan)

Para sa karamihan ng empleyadong kumikita ng higit sa ₱5,000/buwan (na halos lahat), ang kaltas ay flat na ₱100 bawat buwan. Ito ang pinakamaliit sa tatlong mandatory deductions.

Voluntary additional contribution: Pwede kang pumiling mag-contribute ng higit pa sa mandatory na ₱100 para palakihin ang Pag-IBIG savings mo. Ang ibang empleyado ay nag-co-contribute ng hanggang ₱5,000/buwan o higit pa. Kumikita ito ng dividends (historically 5-7% bawat taon) at pinapataas ang eligibility mo para sa Pag-IBIG loan. Kausapin ang HR mo kung gusto mong taasan ang contribution mo.

Para sa karagdagang detalye sa Pag-IBIG benefits at MP2 savings program, tingnan ang aming Pag-IBIG guide.

Withholding tax is the income tax your employer deducts and remits to the BIR on your behalf. Under the TRAIN Law (RA 10963) and subsequent amendments, the Philippine income tax rates for individuals are progressive — meaning the more you earn, the higher the percentage.

How Taxable Income is Computed

Taxable Income = Gross Salary - (SSS + PhilHealth + Pag-IBIG contributions)

Your mandatory contributions are tax-deductible, which means they reduce the amount of income that gets taxed. This is why your tax computation starts after subtracting these deductions.

2026 Annual Income Tax Table

Good news for minimum wage earners: If you earn the minimum wage in your region, you are 100% exempt from income tax — no withholding tax at all, regardless of how much you earn in overtime or holiday pay (as long as it's computed based on the minimum wage).

TRAIN Law highlight: Those earning ₱250,000 annually or less (about ₱20,833/month) are completely tax-exempt. This means if your monthly gross salary is ₱20,833 or below, you should see ₱0 withholding tax on your payslip.

Ang withholding tax ay ang income tax na kinaltas ng employer mo at ipinapadala sa BIR sa ngalan mo. Sa ilalim ng TRAIN Law (RA 10963) at mga kasunod na amendments, ang Philippine income tax rates para sa mga indibidwal ay progressive — ibig sabihin, mas mataas ang kita mo, mas mataas ang porsyento.

Paano Kinakalkula ang Taxable Income

Taxable Income = Gross Salary - (SSS + PhilHealth + Pag-IBIG contributions)

Ang mandatory contributions mo ay tax-deductible, ibig sabihin binabawasan nila ang halaga ng kita na binu-buwisan. Kaya ang tax computation mo ay nagsisimula pagkatapos ibawas ang mga deductions na ito.

2026 Annual Income Tax Table

Magandang balita para sa minimum wage earners: Kung kumikita ka ng minimum wage sa region mo, 100% exempted ka mula sa income tax — walang withholding tax, anuman ang kinikita mo sa overtime o holiday pay (basta kinakalkula ito batay sa minimum wage).

TRAIN Law highlight: Ang mga kumikita ng ₱250,000 taunang o mas mababa (mga ₱20,833/buwan) ay ganap na tax-exempt. Ibig sabihin, kung ang buwanang gross salary mo ay ₱20,833 o mas mababa, dapat makakita ka ng ₱0 withholding tax sa payslip mo.

Let's do the math for three common salary levels so you can compare with your own payslip. All computations assume no overtime, no allowances, and no other deductions beyond the 4 mandatory ones.

₱15,000/month Gross Salary

Result: ₱1,150 total deductions (7.7% of gross). No income tax because annual taxable income is below ₱250,000.

₱25,000/month Gross Salary

Result: ₱2,197.50 total deductions (8.8% of gross). Small income tax because just slightly above ₱250K annual threshold.

₱40,000/month Gross Salary

Result: ₱5,348.33 total deductions (13.4% of gross). Higher deductions because of the progressive tax rate and higher SSS/PhilHealth contributions.

Key takeaway: The more you earn, the higher percentage goes to deductions — mainly due to income tax. But remember, these deductions fund your social security, health insurance, housing fund, and public services.

Gawin natin ang math para sa tatlong karaniwang salary levels para maihambing mo sa sarili mong payslip. Lahat ng computation ay nag-a-assume na walang overtime, walang allowances, at walang ibang deductions maliban sa 4 na mandatory.

₱15,000/buwan na Gross Salary

Resulta: ₱1,150 kabuuang deductions (7.7% ng gross). Walang income tax dahil ang taunang taxable income ay mababa sa ₱250,000.

₱25,000/buwan na Gross Salary

Resulta: ₱2,197.50 kabuuang deductions (8.8% ng gross). Maliit na income tax dahil bahagyang lampas sa ₱250K annual threshold.

₱40,000/buwan na Gross Salary

Resulta: ₱5,348.33 kabuuang deductions (13.4% ng gross). Mas mataas ang deductions dahil sa progressive tax rate at mas mataas na SSS/PhilHealth contributions.

Pangunahing takeaway: Mas malaki ang kita mo, mas mataas na porsyento ang napupunta sa deductions — pangunahin dahil sa income tax. Pero tandaan, ang mga deductions na ito ay nagpo-pondo ng social security, health insurance, housing fund, at mga public services mo.

The 13th month pay is a mandatory benefit under PD 851 for all rank-and-file employees in the Philippines. Here's what you need to know:

How It's Computed

13th Month Pay = Total Basic Salary Earned During the Year / 12

Only your basic salary is included — overtime, holiday pay, allowances, and other bonuses are NOT part of the computation.

Key Rules

• Deadline: Must be paid on or before December 24 of every year
• Minimum amount: Must be at least 1/12 of total basic salary earned during the year
• Tax-exempt up to ₱90,000: Under the TRAIN Law, the first ₱90,000 of 13th month pay and other bonuses combined is tax-free. Only the excess is taxable.
• Pro-rated for new employees: If you started mid-year, your 13th month pay is computed based on the months you actually worked
• All rank-and-file employees qualify: Including those with fixed salaries, project-based workers, and probationary employees

Example

If you earned ₱25,000/month basic salary for all 12 months: ₱25,000 x 12 / 12 = ₱25,000 (13th month pay). If you started in July and worked 6 months: ₱25,000 x 6 / 12 = ₱12,500.

Ang 13th month pay ay mandatory benefit sa ilalim ng PD 851 para sa lahat ng rank-and-file employees sa Pilipinas. Narito ang kailangan mong malaman:

Paano Kinakalkula

13th Month Pay = Kabuuang Basic Salary na Kinita sa Buong Taon / 12

Ang basic salary lang ang kasama — hindi kasama ang overtime, holiday pay, allowances, at iba pang bonuses sa computation.

Mga Pangunahing Panuntunan

• Deadline: Dapat bayaran sa o bago ang Disyembre 24 ng bawat taon
• Minimum na halaga: Dapat hindi bababa sa 1/12 ng kabuuang basic salary na kinita sa taon
• Tax-exempt hanggang ₱90,000: Sa ilalim ng TRAIN Law, ang unang ₱90,000 ng 13th month pay at iba pang bonuses na pinagsama ay walang buwis. Ang excess lang ang taxable.
• Pro-rated para sa bagong empleyado: Kung nagsimula ka sa gitna ng taon, ang 13th month pay mo ay kinakalkula batay sa mga buwan na aktwal kang nagtrabaho
• Lahat ng rank-and-file employees ay kwalipikado: Kasama ang mga may fixed salaries, project-based workers, at probationary employees

Halimbawa

Kung kumita ka ng ₱25,000/buwan na basic salary sa buong 12 buwan: ₱25,000 x 12 / 12 = ₱25,000 (13th month pay). Kung nagsimula ka noong Hulyo at nagtrabaho ng 6 na buwan: ₱25,000 x 6 / 12 = ₱12,500.

This is critical. Some employers deduct contributions from your salary but fail to remit them to SSS, PhilHealth, or Pag-IBIG. This is illegal and can affect your benefits. Here's how to check:

Check SSS Contributions

1. Go to member.sss.gov.ph (My.SSS portal)
2. Log in with your SSS number and password
3. Click "Contribution" > "Contributions" to see your payment history
4. Verify that each month shows the correct contribution amount and your employer's name
5. Check for any gaps — missing months mean your employer didn't remit

For more details, see our SSS guide.

Check PhilHealth Contributions

1. Go to memberinquiry.philhealth.gov.ph
2. Log in with your PhilHealth number
3. View your contribution history and verify monthly payments

For more details, see our PhilHealth guide.

Check Pag-IBIG Contributions

1. Go to pagibigfundonline.com (Virtual Pag-IBIG)
2. Log in with your MID number
3. Click "Contribution" > "Contribution History"
4. Verify that your employer is listed and contributions are posted monthly

For more details, see our Pag-IBIG guide.

What to Do If Contributions Are Missing

1. Talk to your HR/payroll department first — sometimes it's just a processing delay (1-2 months behind is normal)
2. Document everything — screenshot your payslips showing the deduction and the portal showing missing contributions
3. If employer is non-compliant: File a complaint with the respective agency (SSS, PhilHealth, or Pag-IBIG). You can also report to DOLE.
4. Non-remittance is a criminal offense — employers face fines and imprisonment under RA 11199 (SSS), RA 11223 (PhilHealth), and RA 9679 (Pag-IBIG)

Ito ay napakahalaga. Ang ibang employer ay kumakaltad ng contributions mula sa sweldo mo pero hindi nireremit sa SSS, PhilHealth, o Pag-IBIG. Ito ay iligal at maaaring makaapekto sa mga benepisyo mo. Narito kung paano i-check:

I-check ang SSS Contributions

1. Pumunta sa member.sss.gov.ph (My.SSS portal)
2. Mag-log in gamit ang SSS number at password mo
3. I-click ang "Contribution" > "Contributions" para makita ang payment history mo
4. I-verify na ang bawat buwan ay nagpapakita ng tamang contribution amount at pangalan ng employer mo
5. I-check kung may gaps — ang nawawalang mga buwan ay nangangahulugang hindi nag-remit ang employer mo

Para sa karagdagang detalye, tingnan ang aming SSS guide.

I-check ang PhilHealth Contributions

1. Pumunta sa memberinquiry.philhealth.gov.ph
2. Mag-log in gamit ang PhilHealth number mo
3. Tingnan ang contribution history mo at i-verify ang buwanang mga bayad

Para sa karagdagang detalye, tingnan ang aming PhilHealth guide.

I-check ang Pag-IBIG Contributions

1. Pumunta sa pagibigfundonline.com (Virtual Pag-IBIG)
2. Mag-log in gamit ang MID number mo
3. I-click ang "Contribution" > "Contribution History"
4. I-verify na nakalista ang employer mo at ang contributions ay naipo-post buwanan

Para sa karagdagang detalye, tingnan ang aming Pag-IBIG guide.

Ano ang Gagawin Kung Nawawala ang Contributions

1. Kausapin muna ang HR/payroll department mo — minsan processing delay lang ito (1-2 buwan na delay ay normal)
2. I-document ang lahat — i-screenshot ang mga payslip mo na nagpapakita ng kaltas at ang portal na nagpapakita ng nawawalang contributions
3. Kung non-compliant ang employer: Mag-file ng complaint sa kaukulang ahensya (SSS, PhilHealth, o Pag-IBIG). Pwede ka ring mag-report sa DOLE.
4. Ang non-remittance ay isang criminal offense — ang mga employer ay naghaharap ng multa at pagkakulong sa ilalim ng RA 11199 (SSS), RA 11223 (PhilHealth), at RA 9679 (Pag-IBIG)