 |
| SSS, PhilHealth and Pag-IBIG Contributions |
Know your SSS, PhilHealth and HDMF (Pag-IBIG) monthly contributions. With your Monthly Basic Pay (Salary) you can immediately know your contributions. Just refer to the following tables below:
For SSS Contribution
 |
| Schedule of SS and EC Contributions |
Illustration:
Suppose your monthly basic pay (salary) is P12,000.00 then by looking at the table above (under the column of Range of Compensation) just find the range of compensation that includes P12,000.00 and simply move your eyes horizontally and look for your corresponding SSS Contribution (under the main column Social Security and sub-column EE or Employee Contribution). Your contribution is P436.00 (highlighted in red).
 |
| Illustration: SSS EE and EC Contributions |
Since you already know how to look for your SSS Contribution it is time for
you now to know how much is your employer's contribution counterpart.
Again, find the Range of Compensation where you belong, move your eyes
horizontally, and just look under the main column Social Security and
sub-column ER or Employer Contribution.
Suppose you have a P12,000.00 monthly basic pay (salary) then the ER or Employer Contribution would be P894.00 (highlighted in orange) and your total monthly contribution that debit in the SSS is P1,330.00 (highlighted in green) P894.00 + P436.00.
You may download the SSS Contribution Calculator here with SSS Contribution Table.
For PhilHealth Contribution
 |
| PhilHealth Premium Contribution Table |
Illustration:
For instance you have a monthly basic pay (salary) of P12,000.00, then your PhilHealth Monthly Contribution would be P150.00 (highlighted in red).
Look for the column under Salary Bracket and find for the
interval where your salary belongs. After that, move your eyes
horizontally (to the right) and find for the corresponding PhilHealth
Monthly Contribution under the Employee's Share Column.
 |
| Illustration: PhilHealth Contribution |
Aside from this, it is also better and wise to know your employer's
contribution counterpart. Again, going back to the PhilHealth Table
above just look for the column under Employer's Share that corresponds
to your monthly gross income. If your monthly gross income is P12,000.00
then your Employer's Share is P150.00 (highlighted in orange) and the total amount that debit in your PhilHealth Contribution is P300.00 (highlighted in green).
You may download the PhilHealth Contribution Calculator here with PhilHealth Contribution Table.
For HDMF/Pag-IBIG Contribution
 |
| Pag-IBIG Mandatory Contribution |
Illustration:
If your monthly basic pay (salary) is P12,000.00, which is above the maximum monthly compensation of P5,000.00, then your HDMF Contribution is P100.00 and your Employer's Counterpart is P100.00.
 |
| Illustration: Pag-IBIG Contribution |
However, if your Mothly Salary is P4,500.00, which falls below the maximum monthly compensation of P5,000.00, then your HDMF Contribution is (P4,500 x 0.02) P90.00 and your Employer's Counterpart is (P4,500 x 0.02) P90.00. This computation is so easy. After you know where your Gross Monthly
Salary Range belong, just multiply it by the MULTIPLIER that corresponds
to your monthly basic pay (salary) .The total monthly contribution that
debit in your HDMF Contribution is P180.00.
NOTE:
You can also demand to your Finance Officer or Human Resource Officer
if you want to increase your HDMF Monthly Contribution. This is
advisable if you want to
avail a housing loan. The bigger contribution you have the bigger the
money later on that you can loan for your housing loan.
You may download the Pag-IBIG Contribution Calculator here with Pag-IBIG Contribution Table.
Monthly Salary or Gross Salary?
Most of the employers practice to use the gross salary in determining the SSS, PhilHealth and Pag-IBIG distribution as this will decrease the amount of employee's withholding tax.
Learn How to Compute Your Tax Here.
Disclaimer: Please check my computations, there might be errors. The calculator file is just a reference I made for quick computation.
source: http://philippinestaxcomputation.blogspot.com
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How about if you have allowances? is it included in the computation?
ReplyDeleteFor SSS, Pag-IBIG and PhilHealth, allowances are excluded in the computation. They can be included in the tax computation.
DeleteI recently attended an In-Depth Seminar in SSS. Part of what we discussed is the basis of contribution. They are, as follows:
Delete-Salaries and Wages
-Direct Labor or Indirect Labor
-Superintendence
-Commission Expense
-Bonuses (except Christmas Bonus)
-Overtime Pay
-Maternity Leave with Pay
-Vacation Leave with Pay
-Sick Leave with Pay
-COLA
-Workers Compensation Benefit
-Transportation, Board & Lodging Allowance (if not subject to liquidation at the end of a given period)
-Tuition, Matriculation & School Fees as payment for services rendered
-Commission Advances & Allowances Monthly
-Cash Value of Living Expenses
-Salaries earned while on board Foreign Vessel
-Share in the Catch Project.
Hope you find this useful. ^_^
For Pag-IBIG contribution, the maximum monthly compensation used in computing the employee contributions is currently set at P5,000. This means that the maximum member contribution and employer counterpart per month are both currently P100.
ReplyDelete( http://www.pagibigfund.gov.ph/faq.aspx )
- Loy
Thank you for this information.
DeleteIs ecola included in computing salary range of compensation
ReplyDeleteHi, colas are included in the computation of salary range. Thank you.
DeleteDoes this mean that E-Cola+Deminimis+ Overtime+ Admin+ Pay+ Longiivity Pay (if there is) + Basic Pay = Gross Pay. to get you salary ranges on SSS, Philihealth?
DeleteHow come that based on this site they always pertaining to Monthly "BASIC PAY"
Hi Marlon, only e-cola (plus the basic pay) is included as basis for computation of salary range. Overtime pay and other deminimis are not included. This applies to both SSS and PhilHealth. Hope this help clarifies.
Deletesir could you give me some clarification in determining the sss contribution coz according to the SSS the sss cont. is base on the gross pay. is the any memorandaum or proof so we can contest it to the SSS authority.
Deletewhy do we need to deduct 1000 from the monthly basic pay for PAGIBIG contribution?
ReplyDeleteHi EMROCKETEER, what do you mean? Please know (and as commented by Loy) that the maximum monthly compensation used in calculating the employee conbtributin is PhP5,000. This means that the maximum member contribution and employer counterpart per month are both currently PhP100. Hope this helps clarify.
ReplyDeleteWhy your computation is 11,000X0.002? basic pay is 12K. why you deduct 1000?
Deletehow about night differentials and non-taxable allowance? are they included in the computation of the contributions?
ReplyDeleteHi LSOMERA93, night differentials and non-taxable allowances are not included. The basis for computation of the contributions is basic pay (plus e-cola, if any).
ReplyDeletebasic pay means after deducting late and absences?
ReplyDeleteit is what you earn not counting the bonuses and commissions yet.
DeleteWhat happens if employer doesnt give these benefits to employees?
ReplyDeleteit's against the labor law...
DeleteThis comment has been removed by the author.
ReplyDeleteThis comment has been removed by the author.
ReplyDeleteHi im a newly hired , if my basic salary is 13800 how much will be deducted due to sss,philhealth,pagibig and tax.hope i get a response tnx
ReplyDeleteHi Emil, from your basic salary, your deductions should be:
DeleteSSS - 508.70
PhilHealth - 162.50
For the tax, assuming one month deduction of tax, single and no dependents - 1926.05
This comment has been removed by the author.
DeleteSir if one employee has monthly basic pay of P6,851.25, how will i compute his deductions for PAG-IBIG?. hope for early response, thanks.
ReplyDeleteHi Van Eric, referring to the comment of Loy: "For Pag-IBIG contribution, the maximum monthly compensation used in computing the employee contributions is currently set at P5,000. This means that the maximum member contribution and employer counterpart per month are both currently P100.
Delete( http://www.pagibigfund.gov.ph/faq.aspx )."
This means that your Pag-IBIG contribution should be P100.
sir our employee share deductions is 2% of our monthly salary but the employer share is fix on 100.
ReplyDeleteex: 11,000 monthly salary
11,000 x 2%=220 this is being deducted to the salary
but the employer share is fix on 100.. total contribution of 320.
Question: is the whole 2% (220) non taxable? or is it 100 only and the excess becomes part of the taxable income..
Hi Rolia, please refer to my earlier reply to Van Eric Daza's comment. Thank you!
DeleteThis comment has been removed by the author.
ReplyDeleteSir, is there any penalty or charges in case we lately registered our employees to the sss,philhealth and pag-ibig? when do we need to deduct contributions from their salary?
ReplyDeleteHi! Are absences, excluded in computation of basic pay for sss contribution? Thanks!
ReplyDeleteHi! Panu kung freelancer ka? tpos gusto mu mag contribute ng solo? pde kaya un? salamat!
ReplyDeleteHi faithinfatima, yes pde po..voluntary contributions po.
DeleteGood day!
ReplyDeleteHow much will be deducted if the basic salary is 12500 from sss,tax,hmdf and philheath? is there any bearing in computing the employee's contribution if the total working hours is 44 hours in a week?
Hope to get a response immediately.
Godbless!
Hi Beverly, for your first question, from the basic pay of 12500 (assuming this is monthly basic pay, and single/married employee with no dependent)
DeleteSSS = 454.20
HDMF = 100
PHealth = 150
Tax = 1067.49
With regards to your second question, if you are paid on a monthly basis, the 44 hours/week work has no bearing, unless you are paid on a weekly or daily basis.
Hi Sir, can you give me SSS reference or SSS provision stating that non-tax allowance, overtime, holiday are excluded from determining SSS contribution? As per SSS at Pasay they instruct us to base on the employees gross pay (basic, allowance, overtime, holiday) otherwise, they will penalized us on under declaration of SSS Contribution. Thank you
ReplyDeleteHi Admin,
ReplyDeleteI'm preparing payroll for my company. Can I ask if the Socio-Economic Allowance in accordance with Wage Order no. IV-A 16, part of PAGIBIG contribution computation?
Thanks and hope for your response.
Mark
Hi Mark, is this the one you are looking for? https://drive.google.com/file/d/0BzuJGILjbiCablM5UFFxb2w2Z3M/edit?usp=sharing
Deletehttps://docs.google.com/file/d/0BzuJGILjbiCablM5UFFxb2w2Z3M/edit
Deletegood morning. where can i find, if true, that SSS now requires inclusion of OT, and allowances as part of basis for computation of employee and employer's contribution? and not just basic monthly pay...
ReplyDeleteI recently attended an In-Depth Seminar in SSS. Part of what we discussed is the basis of contribution or Circular No. 22-P. They are, as follows:
Delete-Salaries and Wages
-Direct Labor or Indirect Labor
-Superintendence
-Commission Expense
-Bonuses (except Christmas Bonus)
-Overtime Pay
-Maternity Leave with Pay
-Vacation Leave with Pay
-Sick Leave with Pay
-COLA
-Workers Compensation Benefit
-Transportation, Board & Lodging Allowance (if not subject to liquidation at the end of a given period)
-Tuition, Matriculation & School Fees as payment for services rendered
-Commission Advances & Allowances Monthly
-Cash Value of Living Expenses
-Salaries earned while on board Foreign Vessel
-Share in the Catch Project.
Hope you find this useful. ^_^
Hi! i know someone who works in the government but wants to apply for an SSS membership. But he was asked for a business permit when he declared himself as self-employed. Is there another way for him to apply? Thanks!
ReplyDeleteHi
ReplyDeleteHow about for self-employed? Should I be paying the total 4%?
Hi Tieencases, please refer to SE/VM/OFW column. This will be your contributions with respect to your monthly salary credit.
DeleteThis comment has been removed by the author.
DeleteHi sir, thank you for this. It is really helpful. Can I just ask though, what if in the contract it states there that the employee will recieve 1,518.86 as a daily rate. And it is a no work no pay basis (per session). The breakdown is as follows:
ReplyDeleteDaily Rate
Basic- 1,000
13th month - 83.33
5 day incentive 18.94
Allowance- 350
Statutory benefits
sss-48.18
Employees compensation - 1.36
Philhealth- 12.50
Pagibig- 12.50
My question is how do I compute for the employee's contributions and tax in a month given that the salary is paid every 5th and 20th of the month? Example. The number of session for the first 15 days of the month is 6 and then for the remaining 15 days is 5.
Thank you.
Hi Welshie, you may refer to DOLE's handbook of workers’ statutory benefits. they have English and Tagalog versions. Here are the links:
Deletehttp://www.bwc.dole.gov.ph/userfiles/file/Handbook-English%20Version.pdf
http://www.bwc.dole.gov.ph/userfiles/file/Handbook-Tagalog.pdf
Thanks for dropping by!
hi i am shara,pano kung gusto u na kunin ang savings sa pag-ibig,pano po ang proseso? tnx
ReplyDeleteThis comment has been removed by the author.
DeleteHi Shara, is this PAG-IBIG Provident savings? You may try to visit this link http://www.pagibigfund.gov.ph/benproprovident.aspx
DeleteHi E-PINOYGUIDE,
ReplyDeleteSorry, but I'm a bit confused. Which is the correct formula or pattern to use in terms of Pag-Ibig contribution, the one that you stated in your illustration under Pag-Ibig Contribution or Loy's comment, since it's clear that there is a difference between the two amounts?
Please, I need an answer... TIA
Hi June, Loy's comment is the latest basis for computation of Pag-IBIG contribution. Just don't have time to update my post for now. :)
DeleteThis comment has been removed by the author.
ReplyDeleteThis is how I understand Loy's comment, "The maximum monthly compensation used in computing the employee contributions is currently set at P5,000. This means that the maximum member contribution and employer counterpart per month are both currently P100."
ReplyDelete____________________________________________________________
Monthly Compensation | Percentage of Monthly Compensation
____________________ | Employee Share | Employer Share
P1,500 and below | 1% | 2%
P1,501 to P 5,000 | 2% | 2%
Over P 5,000 | P 100 | P 100
____________________|________________|______________________
Is this table right? I hope this will help. :)
sorry I can't insert an image but this is how the table should be:
ReplyDelete____________________________________________________
Monthly Compensation | Percentage of Monthly Compensation
___________________ | Employee Share | Employer Share
P1,500 and below_____|______1%______ |_____ 2%________
P1,501 to P 5,000_____|_____ 2%______ |_____ 2%________
Over P 5,000_________|_____P 100_____|____P 100________
Hi Relizza, yes this is correct. I will update my post soon. Thanks for sharing!
DeleteHi, I would like to make some clarifications regarding my computation, i hope you will help me. My friend has a monthly salary rate of 6000 pesos, how much will be his total contribution for SSS, PAG-IBIG nad PHILHEALTH? Thank you.
ReplyDeleteHi Nico,
DeleteSSS = 218
PhilHealth = 100
Pag-IBIG = 100
Hope this helps!
Thank you so much admin. This will really help us because we are suspecting that their management is collecting more than the obliged amount that`s why we are trying to figure out the truth. Can you give us an advice on what to do regarding this matter?
DeleteHi Nico! I think its proper that you verify first your concern. You may want to ask them first how they compute your friend's SSS, HDMF and PHIC. You may also ask for them for proof of payment of contributions. For PhilHealth and Pag-IBIG, ask them for a certificate of payment. You may check SSS contributions online by registering to MySSS in their website. Don't forget to ask also for your SSS, Pag-IBIG and PhilHealth numbers. :)
DeleteThank you so much admin, we will surely gather more information and investigate as well. They`re not well compensated and yet they`re trying to fool them, I feel sorry for them.
DeleteHi sir, tanong ko po kung pwede pa ba naming bayaran ng employer ko yung sss ko mula 2010 hnggang 2013?., thanks...
ReplyDeleteHi Jovencio, thanks for dropping by! Kasi, sa pagkakaalam ko hindi na, pero pde naman magbayad si employer ng ng sobra ngayon at moving forward. I'll get back to you po. I'll verify if this is still possible. :)
DeleteHi! Tanong ko lang kasi it was mentioned above that I could request for an increase in my contribution, especially if I would like to apply for a housing loan? Pano ito? And what about if I am a contractual and the employer does not pay for its PAG-IBIG share? Thanks.
ReplyDeleteHi Ayeht! What do you mean po contractual? Contractual na under agency or contractual na solo nyo lahat ng sahod nyo at kayo na bahala sa pagbayad ng tax? If under po kayo ng agency, mandatory po na maghulog si employer (agency) ng Pag-IBIG, SSS and PhilHealth. Kung yung latter po kayo, solely po na kayo magbabayad sa lahat. Bale, kayo po ay lalabas na self-employed/voluntary member. Buo nyo babayaran yung mga cintributions. Hope this helps clarify your question. :)
DeleteHi if i have 10,000 salary and employed. How much will the deduction be in sss? is it 363.30 or 1,100?
ReplyDeleteHi Daniel! Since your employed, your contribution is 363.30. The 1,100 is your total contribution.
DeleteYou may also refer to this site's interactive calculator (beside HOME) for the SSS, PhilHealth and Pag-IBIG Calculator. :)
Thanks for dropping by!
good day admin :)
ReplyDeletewhat if its voluntary member only? in sss philhealth and Pag ibig..
my only concern is my pag ibig contribution if you are voluntary member, it means you dont have an employer .. is it okay to pay only the 100 pesos for my contributions ?im operating my brothers small business right now ..
any information or response will be appreciated .. thank you and more power!
Hi Rubie! Yes it is okay to contribute only 100 since you are a voluntary member. You may also opt to contribute higher than 100, which is more beneficial for you in case you want to avail loans in the future. Hope this helps! Thanks for dropping by! :)
DeleteHi! GOod day. i just want to ask what is the formula for average monthly salary credit?replacement ratio?and monthly income benefit? please help me. i have a reporting. :( thank you.
ReplyDeleteHi Reymar! This is what I've got.. :)
DeleteFrom DOLE's Philippine Labor Code and SSS Law (RA 1161/RA 8282):
Average monthly salary credit is the result obtained by dividing the sum of the last sixty (60) monthly salary credits immediately preceding the semester of contingency by sixty (60), or the result obtained by dividing the sum of all the monthly salary credits paid prior to the semester of contingency by the number of monthly contributions paid in the same period, whichever is greater: Provided, That
the injury or sickness which caused the disability shall be deemed as the permanent disability for the purpose of computing the average monthly salary credit.
Replacement ratio is the sum of twenty percent and the quotient obtained by dividing three
hundred by the sum of three hundred forty and the average monthly salary credit.
Monthly income benefitmeans the amount equivalent to one hundred fifteen percent of the sum
of the average monthly salary credit multiplied by the replacement ratio, and one and a half
percent of the average monthly salary credit for each credited year of service in excess of ten
years: Provided, That the monthly income benefit shall in no case be less than two hundred fifty
pesos.
Hope this helps!
ah meron po ba kayong specific formula?ung direct substitution na po para sa values.kasi nahanap ko na po yan dati e parang may kulang pa po.
ReplyDeleteHi Raymar, I'll try to study this one. Will get back to you soonest.
Deletethank you very much. po. :)
ReplyDeleteHi Reymar,
DeleteA. Average Monthly Salary Credit (whichever option is gretaer)
Option 1:
AMSC = sum of the last sixty (60) monthly salary credits immediately preceding the semester of contingency / 60
Option 2:
AMSC = sum of all the monthly salary credits paid prior to the semester of contingency / the number of monthly contributions paid in the same period
Ex Option 1. Assuming an employee had a disability last March 2014. The credited years of his service is 40 years.
Note: You will be needing SSS Tables here (old and new)
The semester of contingency is from October 2013 to March 2014. Refer to my post about maternity benefit to understand more about this.
The last 60 monthly salary credits will be counted down from September 2013. Therefore, from October 2008 to September 2013. This is provided he did not missed any contibutions. Otherwise, the dates will move.
Assuming his monthly contribution is 483.30 from October 2008 to December 2011. And 500 from January 2011 to September 2013.
From old SSS table, his monthly salary credit from October 2008 to Decmeber 2011 is 14,500 and from January 2011 to September 2013 is 15,000. Get the sum of his monthly salary credits.
October 2008 to Decmeber 2011 at 14,500 = 391,500
January 2011 to September 2013 at 15,000 = 495,000
Total Monthly Salary Credit (60 Months) = 886,500
AMSC = 886,500 / 60
AMSC = 14,775
Ex Option 2: Considering only the period of January 2011 to September 2013 at 15,000 = 495, 000
AMSC = 495,000 / 33
AMSC = 15,000
B. Rate or Ratio
Ex. Considering AMSC (Option 2), AMSC = 15,000
Rate of Ratio = 20%+(300/(340+AMSC))
Rate of Ratio = =20%+(300/(340+15,000))
Rate of Ratio = 21.98%
C. Monthly Income Benfit
Ex. Rate of Ratio = 21.98%; AMSC = 15,000; CYS = 40 Years
MIB = (115%*AMSC*Rate of Ratio)+(1.5%*AMSC*(CYS-10))
MIB = (115%*15,000*21.98%)+(1.5%*15,000*(40-10))
MIB = 10, 384.24
Note: This is provided that his CYS is greater than 10 years
If CYS is equal or less than 10 years:
MIB = 115%*AMSC*Rate of Ratio
MIB = 3,735.49
Please note that this is based from my own understanding and interpretation. Hope this helps further on your report. Let me know if there are corrections. :)
This comment has been removed by the author.
ReplyDeleteHi Limuel, got your comment in my email. You may use the calculator to see your contributions. http://www.e-pinoyguide.com/p/calculator.html
DeleteThanks for dropping by!
i want to avail a housing loan thru pag-ibig, how can i know the loanable amount i can avail? thanks.
ReplyDeleteHi Gelai, you may refer to this post:
Deletehttp://yourhomeinthephilippines.com/pagibig-series-4-how-much-can-a-member-borrow-from-pagibig
Thanks for dropping by! :)
Hi Gelai, you may also try the pag-ibig housing loan calculator here http://www.pagibigfund.gov.ph/phmp/calc.aspx
DeletePaano po computation ng deduction sa sss. Employed po. Thanks
ReplyDeleteHi Vernon, sundan nyo lang po yung post ko sa taas. Pde nyo rin po puntahan yung CALCULATOR page, ilagay nyo lang po yung monthly salary nyo automatic na po sya magcocompute ng contributions nyo.
DeleteThanks po for dropping by!
Good Day!
ReplyDeleteI would like to know what computation ill use if my parents are both none working but previously have philhealth?
Hi Aloysius, according to PhilHealth, Self-Employed and Voluntary or individually paying members (IPMS) having an income of P25000 pesos and below should pay contribution amounting to P2400 per annum. IPMS who have an income above P25000 shall pay P3600 annually. Payments can be done quarterly for P600 every quarter, Semi-annually for P1200, or annually for P2400. Overseas Filipino Workers will have to pay P2400 annually. It can also be paid Semi-annually for P1200. Sponsored members whose premium contributions are fully or partially subsidized by their sponsors such as LGUs, Private Entities, Legislators, and National Government Agencies will have an annual premium of P2,400.
DeleteYour parents will either fall as IPMS or Voluntary member. They may continue paying their contributions, however, covering both employer and employee share.
You may visit any nearest PhilHealth branch for more information on Voluntary membership.
Hope this helps. Thanks fro dropping by!
Is overtime pay and holiday pay should be included in the computation of SSS and philhealth contribution?
ReplyDeletethis question of elgie is also my problem in SSS contribution range if the OT & holiday pay includes is SSS cont. but elige philhealth contribution is base only on the basic pay.
ReplyDeletehi! how about if a person is a sole proprietor of the company and he/she is working in the company. is it true that the owner should now be included in the list of employee rather he/she shall pay as self employed?
ReplyDeleteshould not* be included
Deletehow about for a sole proprietor and the owner is currently managing the company and paid by the company? is it true that the owner should not be included in the list of sss phic and hmdf and rather pay for self employed?
ReplyDeletehow about for a sole proprietor and the owner is currently managing the company and paid by the company? is it true that the owner should not be included in the list of sss phic and hmdf and rather pay for self employed?
ReplyDeleteHello Admin,
ReplyDeleteWhat will happen if in case I want to increase my fix deduction of 100 (since my Basic exceed to 5k) into 500.
For what I know the excess of 400 will be TAXABLE. I want to know how to treat it during WTAX Computation on a NORMAL PAYROLL using Regular Tax Table? Or how it will be treated during Annualization?
My colleagues were searching for OPM OF-306 earlier this week and learned about an online service that has lots of fillable forms . If you want OPM OF-306 too , here's http://pdf.ac/1qomkC
ReplyDeleteHi po, dati po ang guro sa public school dyan sa Pinas and my monthly contribution is P200. OFW na ako less than 2yrs nap o ngayon..Gusto ko lang po sanang i-increase yung contribution ko , say P500 or P800 or P1,000 per month maybe. Pwede po bang magbayad ng quarterly or semi-annualy? Let me know pls. Tnx po.
ReplyDeleteWhat if the given gross pay is Semi-monthly, will the employer's contribution is also computed as Semi-monthly?
ReplyDelete*gross salary
ReplyDelete