Salary Calculator Philippines 2026: Gross Pay to Net Pay Guide

Kapag sinabi sa job offer na ₱30,000 ang monthly salary, hindi ibig sabihin na buong ₱30,000 ang matatanggap mo sa payroll. May ibabawas pang SSS, PhilHealth, Pag-IBIG at withholding tax bago makuha ang iyong net pay o take-home pay.

Sa guide na ito, ipapaliwanag natin kung paano mag-estimate ng sweldo gamit ang 2026 contribution at withholding tax rules sa Pilipinas.

Gross Pay vs Net Pay: Ano ang Pagkakaiba?

Ang gross pay ay ang kabuuang kinita mo bago ibawas ang government contributions, taxes at iba pang deductions.

Maaaring kabilang dito ang:

• Basic salary
• Overtime pay
• Holiday pay
• Night differential
• Taxable allowances
• Commissions at incentives

Ang net pay naman ang aktuwal na halagang matatanggap mo pagkatapos ng lahat ng deductions.

Sa simpleng formula:

Net Pay = Gross Pay – SSS – PhilHealth – Pag-IBIG – Withholding Tax – Other Deductions

Mahalagang malaman na maaaring magkaiba ang gross salary na nakalagay sa contract at ang gross pay sa payslip. Halimbawa, maaaring tumaas ang gross pay dahil sa overtime o bumaba dahil sa absences at unpaid leave.

Mga Karaniwang Salary Deduction sa 2026

1. SSS Contribution

Simula Enero 2025, ang kabuuang SSS contribution rate ay 15% ng Monthly Salary Credit o MSC. Para sa employed members, 5% ang employee share at 10% ang employer share.

Ang minimum MSC ay ₱5,000 at ang maximum MSC ay ₱35,000. Dahil dito, ang pinakamataas na regular employee share ay karaniwang ₱1,750 bawat buwan.

Hindi palaging eksaktong 5% ng aktuwal na sweldo ang makikita sa payslip dahil ginagamit ng SSS ang contribution table at kaukulang salary bracket.

Halimbawa:

• MSC na ₱20,000: employee share na humigit-kumulang ₱1,000
• MSC na ₱30,000: employee share na humigit-kumulang ₱1,500
• MSC na ₱35,000 o higit pa: employee share na hanggang ₱1,750

Ang employer share ay hindi dapat ibawas sa sweldo ng empleyado.

2. PhilHealth Contribution

Ang PhilHealth premium rate para sa direct contributors ay 5% ng monthly basic salary, gamit ang income floor na ₱10,000 at ceiling na ₱100,000.

Para sa formal employees, karaniwang hinahati nang pantay ang premium sa employer at employee. Ibig sabihin, ang employee share ay karaniwang 2.5% ng basic salary.

Mga halimbawa:

• ₱10,000 basic salary: ₱250 employee share
• ₱30,000 basic salary: ₱750 employee share
• ₱50,000 basic salary: ₱1,250 employee share
• ₱100,000 pataas: hanggang ₱2,500 employee share

Hindi dapat isama ang employer share sa employee deduction.

3. Pag-IBIG Contribution

Para sa karamihan ng employed members na kumikita nang higit sa ₱1,500 bawat buwan, ang employee contribution rate ay 2%.

Para sa fund salary na ₱1,500 o mas mababa, 1% ang employee rate. Sa automatic calculator, basic salary ang simplified basis; gumamit ng actual mandatory employee contribution kung may allowances o ibang payroll treatment.

Gayunman, ₱10,000 ang maximum fund salary na ginagamit sa regular mandatory contribution. Dahil dito, ang karaniwang maximum employee deduction ay ₱200 bawat buwan.

Maaari kang maghulog nang mas mataas kung voluntary ang additional contribution, ngunit hiwalay ito sa regular mandatory deduction.

4. BIR Withholding Tax

Hindi direktang kinukuwenta ang withholding tax mula sa buong gross salary. Karaniwang ibinabawas muna ang mandatory employee contributions upang malaman ang taxable compensation.

Simplified formula:

Taxable Compensation = Gross Taxable Pay – SSS – PhilHealth – Pag-IBIG – Other Non-Taxable Items

Sa monthly withholding tax table na epektibo mula 2023 onward:

Monthly taxable compensation	Estimated withholding tax
₱20,833 pababa	₱0
₱20,833–₱33,332	15% ng excess over ₱20,833
₱33,333–₱66,666	₱1,875 + 20% ng excess over ₱33,333
₱66,667–₱166,666	₱8,541.80 + 25% ng excess over ₱66,667
₱166,667–₱666,666	₱33,541.80 + 30% ng excess over ₱166,667
₱666,667 pataas	₱183,541.80 + 35% ng excess over ₱666,667

Ang tax bracket ay hindi nangangahulugang tatax-an sa pinakamataas na rate ang buong sweldo. Ang mas mataas na rate ay ginagamit lamang sa bahaging lumampas sa threshold.

Sample Salary Calculation: ₱30,000 Monthly Gross Pay

Narito ang simplified estimate para sa empleyadong may ₱30,000 monthly gross pay:

Item	Estimated amount
Gross monthly pay	₱30,000.00
SSS employee contribution	₱1,500.00
PhilHealth employee share	₱750.00
Pag-IBIG contribution	₱200.00
Taxable compensation	₱27,550.00
Estimated withholding tax	₱1,007.55
Estimated net pay	₱26,542.45

Tax calculation:

(₱27,550 – ₱20,833) × 15% = ₱1,007.55

Samakatuwid, mula sa ₱30,000 gross salary, maaaring nasa ₱26,542.45 ang estimated monthly take-home pay.

Sample Salary Calculation: ₱50,000 Monthly Gross Pay

Item	Estimated amount
Gross monthly pay	₱50,000.00
SSS employee contribution	₱1,750.00
PhilHealth employee share	₱1,250.00
Pag-IBIG contribution	₱200.00
Taxable compensation	₱46,800.00
Estimated withholding tax	₱4,568.40
Estimated net pay	₱42,231.60

Tax calculation:

₱1,875 + [(₱46,800 – ₱33,333) × 20%] = ₱4,568.40

Ito ay simplified estimate lamang. Maaaring mag-iba ang aktuwal na payroll depende sa taxable benefits, salary adjustments at payroll schedule.

Paano Kung Semi-Monthly ang Payroll?

Kung dalawang beses bawat buwan ang sahod, hindi palaging eksaktong kalahati ng monthly net pay ang bawat cutoff.

Maaaring ilagay ng employer ang ilang deductions sa unang cutoff at ang iba naman sa pangalawa. May mga kumpanyang hinahati ang government contributions sa dalawang payroll period, habang ang iba ay isang beses lamang nagbabawas bawat buwan.

Halimbawa, kung ₱26,542.45 ang estimated monthly net pay, maaaring malapit sa ₱13,271 ang average per cutoff. Ngunit maaaring hindi magkapareho ang dalawang payout dahil sa:

• Cutoff schedule
• Attendance at absences
• Overtime at holiday pay
• Loan deductions
• Allowances at reimbursements
• Timing ng government contributions

Taxable ba ang Allowances at Bonuses?

Depende ito sa klase ng benefit.

May allowances at reimbursements na maaaring non-taxable kung pasok sa BIR rules, ngunit may iba ring itinuturing na taxable compensation. Ang 13th-month pay at certain other benefits ay karaniwang tax-exempt hanggang sa pinagsamang statutory limit na ₱90,000 bawat taon. Ang bahaging lalampas sa limit ay maaaring maging taxable.

Kaya maaaring mag-iba ang net pay ng dalawang empleyadong pareho ang basic salary ngunit magkaiba ang allowance, bonus at compensation structure.

Bakit Maaaring Iba ang Resulta sa Payslip?

Ang salary calculator ay nagbibigay lamang ng estimate. Maaaring magkaiba ang aktuwal na net pay dahil sa:

• Overtime at holiday pay
• Night differential
• Late at absences
• Taxable allowances
• Commissions at bonuses
• SSS, Pag-IBIG o company loans
• HMO o insurance deductions
• Cash advances
• Previous payroll adjustments
• Annual tax reconciliation

Maaari ring magkaroon ng adjustment sa withholding tax bago matapos ang taon. Sinusuri ng employer ang kabuuang annual taxable compensation at tax withheld upang malaman kung may tax refund o karagdagang tax deduction.

Paano Suriin ang Iyong Payslip

Kapag natanggap mo ang payslip, tingnan ang mga sumusunod:

1. Tama ba ang basic salary at bilang ng working days?
2. Naidagdag ba nang tama ang overtime, holiday pay at night differential?
3. Tugma ba ang SSS deduction sa contribution table?
4. Tama ba ang paghahati ng PhilHealth contribution?
5. Hindi ba lumampas sa regular limit ang Pag-IBIG deduction?
6. Naiintindihan mo ba kung paano nakuha ang withholding tax?
7. May loan o company deduction bang hindi mo inaasahan?

Kung may hindi malinaw, humingi ng payroll breakdown sa HR o accounting department. Maaari mo ring tingnan ang contribution posting sa official member portals ng SSS, PhilHealth at Pag-IBIG.

Related Salary Guides

• Take-Home Pay Philippines 2026
• Withholding Tax Philippines 2026
• BIR Income Tax Philippines 2026
• SSS Contribution 2026

Final Thoughts

Ang gross salary ang halagang nakasaad bago ang deductions, habang ang net pay ang aktuwal na pumapasok sa iyong payroll account.

Bago tumanggap ng job offer, huwag lamang tingnan ang advertised salary. Isaalang-alang din ang government deductions, taxes, allowances, benefits at iba pang company deductions upang magkaroon ng mas makatotohanang estimate ng iyong take-home pay.

Para sa mabilis na estimate:

Gross Pay – Mandatory Contributions – Withholding Tax – Other Deductions = Net Pay

Gamitin ang calculation bilang guide lamang at ihambing ito sa aktuwal na payslip at official contribution records.

Kung gusto mong makita ang kasalukuyang employee at employer share, basahin ang aming Pag-IBIG Contribution 2026 monthly hulog guide.

Official Sources

• BIR – Revised Withholding Tax Table, Effective January 1, 2023 and Onwards
• SSS – Contribution Table for Employers and Employees
• PhilHealth Advisory 2025-0002 – 5% rate, salary floor/ceiling and monthly basic salary basis
• PhilHealth Circular 2020-0005 – premium schedule and equal employee/employer sharing
• Pag-IBIG Fund – Circular No. 460 on the Maximum Fund Salary (also available as the official copy filed with ONAR, UP Law Center)

Calculator originally reviewed: October 11, 2026. Official contribution/tax references and calculation examples checked: October 26, 2026.

Disclaimer: The calculations in this article are simplified estimates for general information only. Actual payroll deductions may vary depending on salary structure, taxable benefits, payroll period, contribution records and employer computation. For an official calculation, consult your employer’s payroll department, BIR or the appropriate government agency.

Minimum Wage Note for NCR Employees
As of September 2026, the current daily minimum wage in NCR is ₱755 for non-agriculture workers and ₱718 for agriculture workers and covered small establishments. Monthly gross pay may vary depending on the number of paid working days, absences, holidays and the employee’s wage arrangement. Minimum wage rates are different in each region, so check the latest rate published by the NWPC or your Regional Wage Board.