How to compute SSS, PhilHealth, and Pag-IBIG on one payslip is three lookups, not one percentage of gross. Each agency uses its own base, its own ceiling, and its own split. Payroll that fills all three lines from a single “statutory salary” cell will usually get at least one of them wrong.
This article was last reviewed in September 2026. SSS amounts follow the official schedule effective January 1, 2025. PhilHealth amounts follow the CY 2025 advisory’s 5.0% premium; issuances checked at review still cite 5%. Pag-IBIG amounts follow HDMF Circular No. 460, Maximum Fund Salary ₱10,000 effective February 2024. Last reviewed: September 2026. Confirm each source before cutoff.
TimeBoxHR is designed to support configurable SSS, PhilHealth, and Pag-IBIG contribution tables so statutory payroll computation can apply the three schedules the company has verified, then produce SSS, PhilHealth, Pag-IBIG, and BIR reports from the same posted run.
Detailed steps live in how to compute SSS contribution, how to compute PhilHealth contribution, and how to compute Pag-IBIG contribution. Tables are in the SSS, PhilHealth, and Pag-IBIG articles. This page puts them on one ₱30,000 register.
Finish earnings before any contribution
Statutory contributions are computed after you know the month’s pay components well enough to state each agency’s base.
That means the employee list is frozen, timekeeping exceptions that change pay are closed, and overtime, absences, and allowances are already classified. A payroll system for the Philippines that computes SSS on an unlocked DTR will recompute when attendance moves.
Earnings and the three contributions are still separate jobs. Overtime can raise SSS compensation in some cases and, under the PhilHealth CY 2025 advisory, does not enter Monthly Basic Salary. Do not let one overtime cell rewrite all three bases.
The wider close—including premiums and withholding—is outlined in how to compute payroll in the Philippines and Philippine payroll deductions.
Use three bases, not one
For the same employee in the same month you typically need:
- SSS monthly compensation, mapped to Monthly Salary Credit
- PhilHealth Monthly Basic Salary (fixed basic rate, with the advisory’s exclusions)
- Pag-IBIG fund salary, capped at the Maximum Fund Salary
Those three numbers can be equal. They often are not.
PhilHealth MBS excludes sales commission, overtime, allowances, 13th month, and bonuses or gratuity, and it does not shrink for undertime, tardiness, leave without pay, or absences under the CY 2025 advisory. SSS and Pag-IBIG do not automatically copy that definition.
If the company pays a ₱30,000 basic rate plus ₱5,000 overtime, the worked example below still treats PhilHealth MBS as ₱30,000. Whether SSS compensation is ₱30,000 or ₱35,000 is an SSS-rule question, not a PhilHealth question. State the assumption before you publish a register.
Combined computation sequence
- State SSS compensation, PhilHealth MBS, and Pag-IBIG fund salary.
- Compute SSS: compensation → MSC → employee 5% → employer 10% → EC → MPF split → total.
- Compute PhilHealth: MBS → floor ₱10,000 or ceiling ₱100,000 → 5% → equal split.
- Compute Pag-IBIG: fund salary → cap ₱10,000 → employee 1% or 2% → employer 2%.
- Post employee shares to deductions and employer shares to employer cost.
- Post other authorized deductions (loans, company items) at their recorded amounts.
- Compute BIR withholding from taxable compensation using the current BIR tables.
- Net pay is gross minus all employee deductions, including tax. Do not call step 5 net pay.
SSS schedules can change. PhilHealth rates and bounds can change. Pag-IBIG’s Maximum Fund Salary can change. Verify the current official schedule for each agency before payroll.
Assumptions for the ₱30,000 example
The register below assumes all of the following. If any assumption fails, recompute that agency only.
- Monthly basic salary is ₱30,000.
- SSS monthly compensation is ₱30,000 and maps to MSC ₱30,000 on the January 2025 table.
- PhilHealth MBS is ₱30,000 (overtime and allowances, if any, are excluded from MBS).
- Pag-IBIG fund salary is at least ₱10,000, so the Maximum Fund Salary cap applies.
- The employee is an employed member for the PhilHealth equal-share rule.
- No voluntary extra Pag-IBIG amount is included in the mandatory line.
- Other deductions are not invented; they appear only as a category.
- Withholding tax is not assigned a peso amount.
If SSS compensation were actually ₱35,000 because of other earnings SSS includes, the SSS row would move to a different MSC. The PhilHealth row would not automatically follow.
SSS on ₱30,000
From the SSS contribution table effective January 2025:
- MSC: ₱30,000
- Regular SS MSC: ₱20,000
- MPF MSC: ₱10,000
- Employee share: ₱1,500
- Employer share including EC: ₱3,030
- EC: ₱30
- Total: ₱4,530
Employee allocation is ₱1,000 regular SS and ₱500 MPF. Official source: sss.gov.ph contribution table.
PhilHealth on ₱30,000
From PA2025-0002:
- MBS: ₱30,000
- Premium: 5% = ₱1,500
- Employee share: ₱750
- Employer share: ₱750
No floor or ceiling adjustment. Overtime on the same payslip does not enter this MBS under the advisory.
Pag-IBIG on ₱30,000
From HDMF Circular No. 460:
- Fund salary used for the cap: ₱30,000
- Contribution base: ₱10,000
- Employee share: ₱200
- Employer share: ₱200
- Combined mandatory: ₱400
The employer ₱200 is not deducted from wages. Official starting point: pagibigfund.gov.ph.
Summary table: ₱30,000 monthly
Employee-facing register (mandatory statutory lines only, plus categories you must still fill from other rules):
| Line | Amount |
|---|---|
| Gross (assumed monthly basic) | ₱30,000.00 |
| SSS employee share | ₱1,500.00 |
| PhilHealth employee share | ₱750.00 |
| Pag-IBIG employee share | ₱200.00 |
| Employee statutory subtotal | ₱2,450.00 |
| Other deductions (loans, company items) | Use recorded amounts only |
| Withholding tax | Compute from taxable compensation and current BIR tables |
| Net pay | Gross minus all employee deductions, including tax |
Gross minus the three employee statutory shares is ₱27,550.00. That figure is not net pay. It is only pay after SSS, PhilHealth, and Pag-IBIG employee shares. Other deductions and BIR withholding still come off.
Employer statutory cost on the same assumptions:
| Line | Amount |
|---|---|
| SSS employer share (includes ₱30 EC) | ₱3,030.00 |
| PhilHealth employer share | ₱750.00 |
| Pag-IBIG employer share | ₱200.00 |
| Employer statutory subtotal | ₱3,980.00 |
Total remittance for the three agencies on this employee in this month is ₱2,450 employee plus ₱3,980 employer, or ₱6,430, before any voluntary Pag-IBIG or any loan.
Other deductions
Other deductions are not computed from the SSS, PhilHealth, or Pag-IBIG tables.
Typical items that appear after or beside statutory contributions:
- SSS salary loans or calamity loans
- Pag-IBIG loans
- Company loans or cash advances
- Authorized union or cooperative items
- Other company deductions with a written basis
Use the amortization or amount on the source document. Do not invent a sample loan to complete a net-pay illustration. If there is no loan, the line is zero.
Keep loans off the contribution columns. A Pag-IBIG housing amortization is not the ₱200 mandatory savings.
Withholding tax is a different computation
BIR withholding on compensation is not a fourth percentage of the ₱30,000 basic rate that this article can publish.
Taxable compensation depends on which earnings are taxable and which deductions the current BIR rules allow before the withholding table is applied. SSS, PhilHealth, and Pag-IBIG employee shares often affect that path, but the exact taxable-compensation formula belongs in the BIR issuance in force for the pay date, not in a reconstructed table on this page.
Do not copy a withholding amount from an old payroll file, a forum, or another employee’s payslip. Open the current BIR withholding tables and apply them to that employee’s taxable compensation for the period.
This article therefore leaves the withholding line without a peso figure. Last reviewed: September 2026. Check bir.gov.ph before you treat any tax table as current.
Net pay cannot be stated as a single official number in the ₱30,000 example without that BIR step and without the employee’s other deductions.
Semi-monthly and weekly payrolls
The three contributions are monthly obligations. A semi-monthly run that withholds ₱1,500 SSS, ₱750 PhilHealth, and ₱200 Pag-IBIG on both paydays has doubled the employee statutory load for the month.
Document one rule for the payroll group:
- Take each full monthly employee share on a designated payday
- Split each monthly employee share so the month totals ₱1,500, ₱750, and ₱200 under these assumptions
Employer counterparts are also monthly. Remittance files should match the month, not an accidental double withholding.
Remittance channels and deadlines are agency-specific. Use the SSS pay contribution page, PhilHealth, and Pag-IBIG for current instructions. Computation and remittance are separate controls.
New hires, separations, and two employers
A mid-month hire still needs a stated base for each agency. Do not skip all three contributions because “they were not yet in the system on the first.” That is an onboarding failure, not an exemption.
A separated employee left active will generate SSS, PhilHealth, and Pag-IBIG rows after coverage should have stopped. Final pay is a controlled run, not a copy of the last regular register.
Two legal entities that share a timekeeping roster still remitted under their own employer numbers. Do not merge contribution files because the gate is shared.
Common combined-register errors
- One salary field feeding SSS, PhilHealth, and Pag-IBIG
- PhilHealth raised by overtime or reduced by tardiness
- SSS computed as 15% of raw salary with no MSC
- Pag-IBIG computed as 2% of ₱30,000 with no ₱10,000 cap
- Employer SSS EC or employer Pag-IBIG share taken from the employee
- Calling ₱27,550 net pay
- Publishing a sample withholding tax that did not come from the current BIR table
- Double monthly withholding on semi-monthly payroll
- Using a 2024 SSS table or a ₱5,000 Pag-IBIG cap after those schedules were replaced
Each of those can survive a visual check because the payslip still “has SSS, PhilHealth, and Pag-IBIG lines.” The test is whether each line matches the current official issuance.
What to keep for questions after payday
For the ₱30,000 example, a reviewer should be able to open:
- The three bases
- SSS MSC ₱30,000 and the ₱1,500 / ₱3,030 pair
- PhilHealth ₱1,500 split
- Pag-IBIG ₱200 / ₱200
- Any other deduction’s source
- The BIR table and taxable compensation used for tax
- Remittance references
If the only answer available is “that is what the software produced,” the close is not reviewable.
SSS schedules can change. Verify the current SSS schedule, the current PhilHealth advisory, and the current Pag-IBIG circular before the next payroll.
Simplify statutory contributions with TimeBoxHR
TimeBoxHR is designed to support configurable SSS, PhilHealth, and Pag-IBIG contribution tables and statutory payroll computation using those tables. Employee records, DTR, configurable payroll rules, and SSS, PhilHealth, Pag-IBIG, and BIR reports are the designed scope. The product does not replace reading the three official sites.
How TimeBoxHR Handles This
TimeBoxHR is designed to support configurable SSS, PhilHealth, and Pag-IBIG contribution tables so each agency’s base, rate, and ceiling can be applied during statutory payroll computation after the company has verified the issuances. Employee records hold statutory identifiers. DTR and configurable payroll rules support the earnings that feed those bases. SSS, PhilHealth, Pag-IBIG, and BIR reports can be produced from the posted payroll instead of from a side workbook.
Re-check SSS, PhilHealth PA2025-0002, Pag-IBIG, and BIR whenever you activate or replace a table.
