🇵🇭 Updated for 2025 TRAIN Law
Philippine Salary & Tax Calculator
Compute your exact net take-home pay with SSS, PhilHealth, Pag-IBIG, and BIR income tax deductions. Free, instant, no sign-up.
✅ TRAIN Law 2025
✅ SSS 2025 Table
✅ PhilHealth 5%
✅ 100% Free
How to Use This Salary Calculator
Simply enter your monthly basic salary and any allowances, select your employment type, and click "Compute." The calculator instantly shows your complete payslip breakdown including all mandatory government deductions and BIR withholding tax based on the latest TRAIN Law rates.
Philippine Income Tax Table 2025 (TRAIN Law)
Under Republic Act 10963 (TRAIN Law), the following annual income tax rates apply for 2023 onwards:
| Annual Taxable Income | Income Tax Rate |
|---|
| ₱0 – ₱250,000 | 0% (Tax-exempt) |
| ₱250,001 – ₱400,000 | 20% of excess over ₱250,000 |
| ₱400,001 – ₱800,000 | ₱30,000 + 25% of excess over ₱400,000 |
| ₱800,001 – ₱2,000,000 | ₱130,000 + 30% of excess over ₱800,000 |
| ₱2,000,001 – ₱8,000,000 | ₱490,000 + 32% of excess over ₱2,000,000 |
| Over ₱8,000,000 | ₱2,410,000 + 35% of excess over ₱8,000,000 |
Mandatory Government Deductions in the Philippines
SSS (Social Security System)
Employee contribution rate: 4.5% of Monthly Salary Credit (MSC). The MSC ranges from ₱4,000 to ₱30,000, meaning employee deductions range from ₱180 to ₱1,350/month.
PhilHealth (Philippine Health Insurance Corporation)
Premium rate: 5% of basic monthly salary, split equally between employer and employee (2.5% each). Monthly employee deduction ranges from ₱250 to ₱2,500.
Pag-IBIG (HDMF)
Employee contribution: 2% of monthly compensation, capped at ₱200/month for regular employees earning ₱1,500 and above.
Frequently Asked Questions
How is net pay computed in the Philippines?
Net pay = Gross Salary − SSS − PhilHealth − Pag-IBIG − Withholding Tax. The mandatory deductions are calculated first to get the taxable income, and then BIR withholding tax is applied using the TRAIN Law tax table. Our calculator does all of this automatically.
What is the 13th month pay in the Philippines?
13th month pay is a mandatory benefit under PD 851. It is equivalent to 1/12 of your total basic salary earned within the calendar year. It must be paid on or before December 24. 13th month pay up to ₱90,000 is tax-exempt.
What salary is tax-exempt in the Philippines 2025?
Under the TRAIN Law, employees earning ₱250,000 or below annually (about ₱20,833/month) are exempt from income tax. This is the most significant benefit of the TRAIN Law for minimum wage and low-income earners.
How much is the SSS contribution for 2025?
The SSS contribution rate is 14% of the monthly salary credit — the employer pays 9.5% and the employee pays 4.5%. The monthly salary credit (MSC) ranges from ₱4,000 to ₱30,000.
Can I use this calculator for freelancers and self-employed?
Yes! Freelancers and self-employed individuals have different tax rules — they pay quarterly income tax directly to BIR and are subject to the 8% flat tax option if gross receipts don't exceed ₱3M. This calculator provides an estimate; consult a tax professional for your specific situation.