Compute your exact net take-home pay with updated 2025 TRAIN Law rates
Under the TRAIN Law (RA 10963), employees earning ₱250,000 and below annually pay zero income tax. Above that, progressive rates apply: 20% on ₱250K–₱400K, 25% on ₱400K–₱800K, 30% on ₱800K–₱2M, and 32% on ₱2M–₱8M. Monthly withholding tax is computed based on the annualized amount.
The employee SSS contribution rate is 4.5% of monthly salary credit (MSC). The minimum MSC is ₱4,000 and maximum is ₱30,000. So the minimum employee contribution is ₱180/month and maximum is ₱1,350/month.
PhilHealth premium rate is 5% of basic monthly salary, shared equally — employee pays 2.5%, employer pays 2.5%. Minimum monthly contribution is ₱500 (employee share: ₱250), maximum is ₱5,000 (employee share: ₱2,500).
Pag-IBIG contribution is 2% of monthly compensation for employees earning above ₱1,500. The maximum employee contribution is ₱200/month (on salary up to ₱10,000 ceiling).
Minimum wage varies by region. NCR minimum wage is ₱645/day as of 2025, which translates to approximately ₱16,770/month. Other regions have lower rates set by their Regional Tripartite Wages and Productivity Boards.