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🇵🇭 DOLE Labor Code · SSS 2025 schedule · PhilHealth 5% · Pag-IBIG 2% · BIR TRAIN withholding

Philippine Salary & Payslip Calculator

An interactive, fully editable calculator to compute net take-home pay, overtime premiums, night differential, incentives, loan amortizations, statutory contributions (SSS, PhilHealth, Pag-IBIG), and BIR withholding tax.

Quick Scenarios

Select a prefilled Philippine compensation scenario or customize freely below:

1. Basic Compensation & Schedule

Contract Terms

Rate Basis

Cutoff Frequency

Monthly Basic Salary

₱

Base salary stated on employment contract

Annual Work Days Factor

DOLE factor for daily/hourly wage conversion

Days Worked in Period

Standard: 11 days (semi-monthly) or 22 days (monthly)

Unpaid Absences (Days)

Deducted as full-day wage

Statutory Minimum Wage Earner (MWE) — Tax-Exempt under RA 9504 By Philippine law, minimum wage workers are 100% exempt from income tax on basic wage, holiday pay, overtime, and night differential.

2. Overtime & Holiday Premiums

Labor Code Rates

Regular OT Hours125% rate

Beyond 8h on an ordinary working day

Rest Day Hours130% rate

First 8 hours on scheduled rest day

Special Holiday Hours130% rate

Worked on a Special Non-Working Holiday

Regular Holiday200% rate

Unworked 100%, worked 200% Double Pay

Night Differential Hours+10% rate

Between 10:00 PM and 6:00 AM

Regular Holiday OT Hours260% rate

Overtime on a worked Regular Holiday

3. Incentives & Allowances (Earnings)

Itemized performance bonuses, commissions, and de minimis

Performance IncentiveTaxable

₱

Productivity bonus / target incentive

Attendance BonusTaxable

₱

Perfect attendance reward

Sales CommissionTaxable

₱

Commission or service charge share

Rice SubsidyTax-Exempt

₱

Tax-exempt de minimis up to ₱2,000/mo

Other De MinimisTax-Exempt

₱

Uniform, laundry, or medical benefit

Taxable AllowanceTaxable

₱

Transportation, phone, or meal allowance

4. Tardiness & Undertime

Minute-by-minute

Late / Tardiness (Minutes)

Deducted at exact minute rate

Undertime (Minutes)

Deducted at exact minute rate

5. Statutory Contributions (SSS, PhilHealth, Pag-IBIG)

Employee share per cutoff

SSS Contribution

₱

625.00

Circular 2024-006 (5% MSC)

PhilHealth Premium

₱

312.50

Employee share 2.5% of basic salary

Pag-IBIG Fund

₱

100.00

Employee share 2%, up to ₱200/month

6. Active Loans & Advances (Post-Tax Deductions)

Itemized amortization deducted per cutoff

SSS Salary Loan

₱

Monthly or cutoff SSS loan amortization

SSS Calamity Loan

₱

SSS calamity loan repayment

Pag-IBIG MPL Loan

₱

HDMF multi-purpose loan amortization

Pag-IBIG Calamity Loan

₱

HDMF calamity loan repayment

Company Cash Advance (Vale)

₱

Salary advance / vale deduction

Other Company Deductions

₱

Uniform, HMO dependent, union dues

Itemized Payslip

Compensation Voucher

Semi-Monthly Cutoff • 11 days worked

Verified Arithmetic

Rate: ₱1,149.43/day

Gross Earnings

Basic Pay₱25,000.00/mo (Factor: 261 days)

₱12,500.00

Deductions

SSS ContributionEmployee share 5% of salary credit

−₱625.00

PhilHealth PremiumEmployee share 2.5% of basic salary

−₱312.50

Pag-IBIG FundEmployee share 2%, up to ₱200/month

−₱100.00

Withholding TaxBIR TRAIN Law semi-monthly table

−₱157.00

Total Gross Pay₱12,500.00

Total Deductions−₱1,194.50

Taxable Base for BIR₱11,462.50

Net Take-Home Pay

₱11,305.50Take-home per cutoff

Calculated under standard Philippine Labor Code provisions. Employee shares use the SSS schedule effective January 2025 (Circular 2024-006: 5% of the salary credit, ₱5,000 to ₱35,000), PhilHealth at 2.5% of monthly basic salary (half of the 5% premium, ₱10,000 to ₱100,000), and Pag-IBIG at 2% capped at ₱200 a month. Withholding tax follows the BIR TRAIN table (the 2023 rates). Check current agency circulars before relying on a figure for filing.