PhilHealth and Pag-IBIG Contribution Tables 2026: Rates and Employer Share

Every Philippine employer running payroll each month has to get three separate government deductions right — SSS, PhilHealth and Pag-IBIG — and while the SSS side gets most of the attention because its rate has changed almost every year since 2019, PhilHealth and Pag-IBIG have their own tables, their own salary caps, and their own remittance deadlines that trip up payroll staff just as often.

As of 2026, PhilHealth charges 5% of an employee’s monthly basic salary, split evenly between employer and employee, on income between a ₱10,000 floor and a ₱100,000 ceiling. Pag-IBIG charges 2% of the employee’s Fund Salary from both employer and employee, capped at a ₱10,000 Monthly Fund Salary — meaning ₱200 from each side is the practical maximum for most rank-and-file employees. Neither rate has increased since PhilHealth’s scheduled adjustment took effect and Pag-IBIG’s salary cap was raised in February 2024, but both funds are still frequently miscomputed, under-remitted, or confused with each other. This guide sets out the current 2026 tables for both funds, shows how to compute the correct deduction, and explains what happens — for both employee and employer — when a contribution is deducted but never actually remitted.

By job: PhilHealth and Pag-IBIG contribution questions come up most for small business owners and HR or payroll staff running monthly deductions, and for employees checking a payslip against what should have been remitted.

Direct Answer

The 2026 PhilHealth premium rate is 5% of monthly basic salary, split 2.5% employer and 2.5% employee, applied to income between a ₱10,000 floor (fixed ₱500 premium) and a ₱100,000 ceiling (fixed ₱5,000 premium). This is the final scheduled rate under Republic Act No. 11223, the Universal Health Care Act, and it has not changed since 2025.

The 2026 Pag-IBIG contribution rate is 2% of the employee’s Fund Salary from the employer and 2% from the employee (1% employee-side only if the Fund Salary is ₱1,500 or below), capped at a ₱10,000 Monthly Fund Salary. For most employees earning above ₱1,500 a month, the practical maximum is ₱200 from the employee and ₱200 from the employer, unchanged since HDMF Circular No. 460 raised the salary cap in February 2024. Both employer shares are the employer’s own cost and may not be deducted from wages.

Key Takeaways

• PhilHealth’s 2026 rate is 5% of monthly basic salary, split evenly — 2.5% employer, 2.5% employee — between a ₱10,000 floor and a ₱100,000 ceiling.
• Pag-IBIG’s 2026 rate is 2% employer and 2% employee of the Fund Salary (1% employee-side only below ₱1,500), capped at a ₱10,000 Monthly Fund Salary — a practical maximum of ₱200 per side.
• Both figures are the final step of a schedule set in statute or circular, not a temporary rate — PhilHealth’s under Republic Act No. 11223, Pag-IBIG’s under HDMF Circular No. 460 (effective February 2024).
• Coverage is mandatory for every private-sector employee covered by SSS or GSIS from day one of employment, including probationary staff.
• PhilHealth remittance deadlines depend on the last digit of the employer’s PhilHealth Employer Number (PEN); Pag-IBIG deadlines are staggered by the employer’s registered business name.
• An employer’s employer-share cost may never be passed on to the employee, and failing to remit a contribution that was already deducted does not cancel the employee’s entitlement to benefits.
• Employers who deduct but fail to remit face statutory penalties, civil collection, and criminal exposure under both the Universal Health Care Act and the HDMF Law — including personal liability for responsible officers.
• PhilHealth and Pag-IBIG are separate legal obligations from SSS, with different rate structures, salary caps, governing statutes and complaint routes. For an SSS payroll gap, use the separate unremitted SSS contributions guide.

Legal Basis

Authority	Classification	Rule Supported	Effect
Republic Act No. 11223, §§ 5, 8–10, the Universal Health Care Act[1]	Statute	Automatic PhilHealth membership; direct-contributor status for employees; the 2019–2025 escalating premium schedule that fixed the current 5% rate	Binding law; sets the operative 2026 PhilHealth rate
Republic Act No. 11223, § 38(d)(1)[1]	Statute	Fines, imprisonment or both for the employer violations specified in Section 38(d)(1); a prima facie presumption of misappropriation when deducted contributions remain unremitted within 30 days from their due date	Binding law; penal provision
PhilHealth Circular No. 2019-0009[2]	Implementing circular	Publishes the operative 2026 premium table: 5% of monthly basic salary, ₱10,000 floor, ₱100,000 ceiling, split evenly	Implementing rule; the table employers must actually use
Republic Act No. 9679, §§ 6–7, the Home Development Mutual Fund Law of 2009[3]	Statute	Mandatory Pag-IBIG coverage of every SSS- or GSIS-covered employee; Board authority to fix contribution rates and the Maximum Fund Salary	Binding law; source of Pag-IBIG’s rate-setting authority
Republic Act No. 9679, §§ 23, 25[3]	Statute	Employer’s duty to remit; 3%-per-month penalty on delinquent contributions; criminal fines and imprisonment for non-remittance	Binding law; penal provision
HDMF Circular No. 460, “Guidelines on the Increase in the Maximum Fund Salary Effective February 2024”[4]	Implementing circular	Raises the Maximum Fund Salary to ₱10,000 and publishes the 2%/2% contribution schedule now in effect for 2026	Implementing rule; the table employers must actually use
Garcia v. Social Security Commission Legal and Collection, G.R. No. 170735, December 17, 2007[5]	Supreme Court jurisprudence	Applied the SSS law to a director’s liability for the company’s unpaid SSS contributions	SSS decision; PhilHealth and Pag-IBIG liability must be assessed under their own statutes
Kua v. Sacupayo, G.R. No. 191237, September 24, 2014[6]	Supreme Court jurisprudence	Upheld reinstatement of criminal cases for delayed SSS remittances despite subsequent payment	SSS decision under Republic Act No. 8282; it does not decide liability under the PhilHealth or Pag-IBIG statutes

What Are the PhilHealth and Pag-IBIG Contributions?

PhilHealth and Pag-IBIG are two of the three mandatory statutory deductions — alongside SSS — that every private-sector employer in the Philippines must withhold from an employee’s pay and match with an employer counterpart, then remit to the respective government corporation every month.

PhilHealth funds the National Health Insurance Program, the government’s health-insurance scheme that pays or subsidizes hospitalization, outpatient and selected benefit packages. Coverage is automatic for every Filipino citizen under Republic Act No. 11223, and every employee with an employer-employee relationship is classified as a “direct contributor,” whose premium is split between worker and employer. For the fuller picture of membership categories and benefit coverage, see What Is PhilHealth in the Philippines? Mandatory Membership, Contributions and Benefits.

Pag-IBIG — formally the Home Development Mutual Fund (HDMF) — is a national savings and housing-finance program. Unlike PhilHealth, which pays out as insurance, Pag-IBIG contributions accumulate as the member’s own savings, withdrawable after a set number of years or upon retirement, and they qualify the member for Pag-IBIG’s housing and multi-purpose loan programs. Coverage is likewise mandatory for anyone covered by SSS or GSIS under Republic Act No. 9679. For the underlying rate mechanics already covered in more depth, see Pag-IBIG Contribution Philippines: Rates, Deadlines and Employer Duties.

Both contributions sit alongside SSS on the same payslip line items but are governed by entirely separate statutes, rate structures and salary caps — which is exactly where payroll errors tend to start.

The PhilHealth Contribution Table 2026

PhilHealth’s premium schedule was not a single decision. Republic Act No. 11223 wrote a gradual escalation directly into Section 10 of the law when it was signed in 2019: the rate climbed from 2.75% in 2019 to 5% by 2025, with the increase implemented year by year through PhilHealth circulars rather than fresh legislation each time. 2025’s 5% was the law’s final scheduled step, and PhilHealth carried the same rate into 2026 without a further legislated increase.^[1][2]

Monthly basic salary	Premium rate	Total monthly premium	Employer share (2.5%)	Employee share (2.5%)
₱10,000 and below	5% (fixed floor)	₱500.00	₱250.00	₱250.00
₱15,000	5%	₱750.00	₱375.00	₱375.00
₱25,000	5%	₱1,250.00	₱625.00	₱625.00
₱50,000	5%	₱2,500.00	₱1,250.00	₱1,250.00
₱100,000 and above	5% (fixed ceiling)	₱5,000.00	₱2,500.00	₱2,500.00

Two brackets matter most in practice. Any employee earning ₱10,000 or less is still charged the fixed ₱500 floor premium — the rate is never allowed to fall below that regardless of actual salary. Any employee earning ₱100,000 or more is capped at the fixed ₱5,000 ceiling premium — additional salary above that point does not increase the PhilHealth deduction at all. For income between those two points, the premium is simply 5% of monthly basic salary, split evenly.

How PhilHealth Remittance Deadlines Work

PhilHealth deadlines are staggered by the last digit of the employer’s PhilHealth Employer Number (PEN): employers with a PEN ending in 0 to 4 must remit within the 11th to 15th day of the month following the applicable payroll period, while those ending in 5 to 9 have until the 16th to 20th day. Reporting and payment run through PhilHealth’s Electronic Premium Remittance System (EPRS) or an accredited bank’s e-payment channel.^[2]

The Pag-IBIG Contribution Table 2026

Pag-IBIG’s current schedule dates to HDMF Circular No. 460, issued January 15, 2024 and effective that February. It raised the Maximum Fund Salary (MFS) — the salary ceiling used to compute the contribution — from ₱5,000 to ₱10,000, doubling the maximum peso contribution overnight even though the percentage rates themselves stayed the same. No further increase has taken effect since, so the same table applies through 2026.^[4]

Fund Salary	Employee share	Employer share	Total at ₱10,000 cap
₱1,500 and below	1%	2%	—
Over ₱1,500 (standard employees)	2%	2%	₱200.00 + ₱200.00 = ₱400.00

Because the Fund Salary is capped at ₱10,000 regardless of actual pay, an employee earning ₱10,000, ₱30,000 or ₱150,000 a month is charged exactly the same Pag-IBIG contribution — ₱200 from each side, ₱400 total — once salary clears the cap. This is a materially different design from PhilHealth, whose premium keeps rising in proportion to salary up to its own, much higher, ₱100,000 ceiling.

Worked Examples

Monthly compensation	Fund Salary used	Employee share	Employer share	Total remitted
₱12,000	₱10,000 (capped)	₱200.00	₱200.00	₱400.00
₱18,000	₱10,000 (capped)	₱200.00	₱200.00	₱400.00
₱60,000	₱10,000 (capped)	₱200.00	₱200.00	₱400.00

For this standard employee example, apply the ₱10,000 Maximum Fund Salary cap to ₱12,000 compensation, then multiply by 2% for each share: ₱200 employee + ₱200 employer = ₱400. There is no SSS-style ₱500 salary-credit bracket in this calculation. The cap increase is confirmed by DBM Circular Letter No. 2024-2.

Kasambahay Contributions Are Different

Household workers earning below ₱5,000 a month follow a separate schedule under Pag-IBIG’s kasambahay rules: workers earning ₱1,500 or below are exempt from the employee share entirely, with the household employer shouldering the full 3% contribution alone; workers earning above ₱1,500 but below ₱5,000 remain exempt from the employee share while the employer contributes 4%. Once a kasambahay’s pay reaches ₱5,000 or more, the standard 2%/2% split applies like any other employee.

How Pag-IBIG Remittance Deadlines Work

Pag-IBIG deadlines are staggered by the first letter of the employer’s registered business name rather than by an employer ID number, running on a schedule from roughly the 10th day through the end of the month following the applicable payroll period. Because the exact window depends on the specific letter range currently posted by Pag-IBIG, employers should confirm their assigned remittance window through Virtual Pag-IBIG (the Employer’s online portal) rather than relying on a memorized date.

PhilHealth vs Pag-IBIG vs SSS Compared

Employers remit all three contributions on the same payroll cycle, but each fund has its own law, rate structure and salary ceiling. Treating them as interchangeable is a common source of payroll error.

Fund	Governing law	2026 rate	Salary base cap	Employer/employee split
PhilHealth	RA 11223 (Universal Health Care Act)	5% of monthly basic salary	₱10,000 floor / ₱100,000 ceiling	2.5% employer / 2.5% employee (even split)
Pag-IBIG (HDMF)	RA 9679	2% employer / 2% employee (1% employee below ₱1,500)	₱10,000 Maximum Fund Salary	Asymmetric below ₱1,500; equal above it
SSS	RA 11199	15% of Monthly Salary Credit	₱35,000 maximum MSC	10% employer / 5% employee

For the full SSS rate schedule and Monthly Salary Credit mechanics referenced above, see SSS Contribution Table Philippines 2026: Rates, Employer Share and How to Compute. For the complete menu of statutory benefits an employer must track beyond these three contributions, see Mandatory Employee Benefits Philippines 2026: Complete DOLE Compliance Checklist.

Common Problems and Red Flags

Most PhilHealth and Pag-IBIG disputes trace back to one of the following patterns:

• Deducted but not remitted. The employer withholds the employee’s share from every payslip but never actually pays it — or pays only part of it — to PhilHealth or Pag-IBIG. This is the fact pattern most likely to expose the employer to criminal liability.
• Confusing the two funds’ caps. Payroll staff apply Pag-IBIG’s low ₱10,000 salary cap to PhilHealth, or vice versa, producing a PhilHealth premium that is far too low for a mid-salary employee or a Pag-IBIG contribution that is far too high.
• Using an outdated Pag-IBIG cap. Employers still computing Pag-IBIG on the pre-February-2024 ₱5,000 Maximum Fund Salary understate the correct contribution by half for every employee earning above that older cap.
• Passing the employer share to the employee. Some employers deduct the full combined premium or contribution from the employee’s pay instead of shouldering their own statutory half.
• Under-declared salary. Reporting a lower contribution base than the applicable rules require can understate the premium or savings due. Check each fund’s salary base and cap; a lower reported salary does not itself establish that PhilHealth benefit eligibility has been lost.
• Missing the correct remittance window. Because PhilHealth staggers by PEN digit and Pag-IBIG by business name, an employer that assumes a single fixed date for both funds routinely misses one of the two deadlines.
• Ignoring kasambahay-specific rates. Applying the standard 2%/2% Pag-IBIG split to a household worker earning below ₱5,000, instead of the reduced or employer-only kasambahay schedule.

Legal Precedent on Non-Remittance

Employer liability must be assessed under the statute governing the particular fund. The two SSS decisions below illustrate SSS enforcement; they do not establish identical officer-liability rules or misappropriation presumptions for PhilHealth and Pag-IBIG.

Garcia v. Social Security Commission Legal and Collection — G.R. No. 170735, December 17, 2007

The Court upheld a director’s liability for unpaid SSS contributions under the SSS law. Its reading of the provision covering a managing head, directors or partners did not require a director also to be a managing director.^[5] Apply the separate PhilHealth or Pag-IBIG statutory provisions when assessing an officer’s liability to those funds.

Kua v. Sacupayo — G.R. No. 191237, September 24, 2014

The case concerned SSS contributions and loan amortizations deducted from employees but remitted late. The Supreme Court upheld the reinstatement of criminal cases under Republic Act No. 8282; subsequent payment did not justify withdrawing those cases.^[6] This was an SSS prosecution ruling, not a finding of liability under PhilHealth or Pag-IBIG law.

For PhilHealth, Republic Act No. 11223, Section 38(d)(1) identifies the employer violations, responsible persons and 30-day prima facie presumption. For Pag-IBIG, Republic Act No. 9679, Section 25 sets its own offense and corporate-officer provisions; it does not create the same general 30-day misappropriation presumption. The agency and the proper legal process must establish the applicable facts and liability.^[1][3]

Consequences of Underpayment or Non-Remittance

• PhilHealth eligibility is protected. Under Republic Act No. 11223, Section 9, unpaid premiums do not by themselves prevent enjoyment of program benefits. The employer still owes missed contributions and applicable interest. PhilHealth Circular No. 2022-0013 explains immediate eligibility for registered Filipinos; registration, identity verification and the applicable benefit or claim requirements still matter.^[1]
• Statutory penalties accrue on the employer. Republic Act No. 9679, Section 23 fixes a 3%-per-month penalty on delinquent Pag-IBIG contributions. PhilHealth assesses applicable interest and any approved waiver under its own rules; see its 2026 one-time employer interest-waiver advisory for eligibility, requirements and the request deadline.^[1][3]
• Collection and record correction. Report an unresolved contribution discrepancy to the fund that owns the record. The agency determines the amount due and the appropriate correction and enforcement steps under its own law.
• Criminal liability is agency-specific. Republic Act No. 11223, Section 38(d)(1) covers deliberate or inexcusably negligent failures involving employee registration, accurate and timely deductions, remittance or reporting. The penalty is ₱50,000 for each violation per affected employee, imprisonment of six months to one year, or both, at the court’s discretion. A deducted contribution unremitted within 30 days from its due date triggers the statutory prima facie presumption of misappropriation, not an automatic conviction.^[1] Republic Act No. 9679, Section 25 covers refusal or failure without lawful cause or with fraudulent intent to comply with its requirements. It provides a fine from the amount involved up to twice that amount, imprisonment of up to six years, or both, at the court’s discretion, apart from civil liabilities.^[3]
• Investigate an understated record. A Pag-IBIG savings shortfall needs reconciliation and correction. A missing or understated PhilHealth posting does not by itself show that health benefits have been lost. If a claim or loan application is affected, promptly ask the relevant agency for the specific reason and the applicable review or correction process.

What to Do Next

If You Are an Employee

1. Compare each fund’s dated contribution record with payslips for the same contribution months. Record the payroll date, deduction and missing or understated amount. Check the applicable remittance period, reporting status and member identification; a missing posting alone does not prove that the employer failed to pay.
2. Keep payslips, proof of employment, the dated agency record and written payroll exchanges. Ask the agency which additional documents or certified records it needs; do not assume the SSS complaint checklist applies to PhilHealth or Pag-IBIG.
3. Ask HR or payroll in writing for a month-by-month reconciliation, payment reference, contribution report and proposed correction date.
4. For an unresolved PhilHealth discrepancy, contact a PhilHealth regional or local office or the Action Center at (02) 8662-2588 or actioncenter@philhealth.gov.ph. Ask where to submit the employer-remittance report and confirm its requirements.
5. For Pag-IBIG, ask the Fund to identify the branch handling the employer and the current reporting requirements. Its official app support listing gives (02) 8724-4244 and contactus@pagibigfund.gov.ph. See the Pag-IBIG evidence and follow-up steps.
6. Keep separate acknowledgment and reference numbers for each fund, note the office handling the report, and ask when and how to follow up. Submit identity and payroll documents only through the agency’s confirmed process. A separate wage, retaliation or dismissal issue may need a labor-dispute route; it does not replace the relevant fund’s record-correction and enforcement process.
7. If a benefit claim or loan application is urgent, contact the agency promptly with both the claim and report references. Ask for the specific reason for any denial and the applicable review route. PhilHealth immediate eligibility and Pag-IBIG’s statutory employee protection do not guarantee approval of every claim or loan.

If You Are an Employer

1. Check each employee’s contribution base, the applicable PhilHealth premium floor and ceiling, and the Pag-IBIG Maximum Fund Salary cap against the current rules. Do not use SSS-style salary-credit brackets for Pag-IBIG.
2. Verify payroll software applies PhilHealth’s even 2.5%/2.5% split and Pag-IBIG’s 2%/2% split correctly, including the reduced kasambahay rates where applicable.
3. Remit within each fund’s specific window — PhilHealth by PEN digit, Pag-IBIG by registered business name — and reconcile actual remittance receipts against amounts deducted from employees every cycle.
4. If a remittance gap is discovered, pay the shortfall and any accrued statutory penalty voluntarily and promptly, before an employee complaint or an agency audit forces the issue.
5. Document responsibility for registration, deductions, remittance and reporting. Assess any personal liability under the applicable PhilHealth or Pag-IBIG statute and the individual’s role and conduct.

Employer Compliance Checklist

• Register every new hire for PhilHealth and Pag-IBIG coverage from day one of employment, including probationary employees.
• Use the current 5% PhilHealth table (₱10,000 floor, ₱100,000 ceiling) and the current 2%/2% Pag-IBIG table (₱10,000 Maximum Fund Salary) — not a cached figure from a prior rate period.
• Never deduct the employer’s own share from an employee’s wages.
• Apply the reduced or employer-only kasambahay rates where a household worker’s pay falls below the relevant threshold.
• Confirm the PhilHealth remittance window by PEN digit and the Pag-IBIG remittance window by registered business name before each payroll cycle.
• Reconcile deducted amounts against actual remittance receipts and each employee’s posted PhilHealth and Pag-IBIG record at least quarterly.
• Never report a lower compensation figure to either fund than what the employee actually earns.
• Keep remittance records well beyond the ordinary payroll retention period, given the extended collection window both agencies have against delinquent employers.
• Identify the officer responsible for each fund’s compliance and retain reconciliation records. Personal liability depends on the applicable statute and facts, not an automatic transfer of an SSS ruling.

Frequently Asked Questions

What is the PhilHealth contribution rate for 2026?

5% of monthly basic salary, split 2.5% employer and 2.5% employee, between a ₱10,000 floor (fixed ₱500 premium) and a ₱100,000 ceiling (fixed ₱5,000 premium). This has been the rate since 2025, the final scheduled step under Republic Act No. 11223.

What is the Pag-IBIG contribution rate for 2026?

2% from the employer and 2% from the employee of the Fund Salary, capped at a ₱10,000 Monthly Fund Salary — a practical maximum of ₱200 per side, or ₱400 total. Employees earning ₱1,500 or below contribute only 1% instead of 2%.

Why is the Pag-IBIG maximum so much lower than PhilHealth’s?

The two funds use different salary caps by design. Pag-IBIG’s Maximum Fund Salary has been ₱10,000 since February 2024, so the contribution stops growing well before a typical mid-level salary. PhilHealth’s ceiling is ten times higher, at ₱100,000, so its premium keeps rising with salary over a much wider income range.

Can my employer deduct its own PhilHealth or Pag-IBIG share from my salary?

No. The employer share is the employer’s own statutory cost of doing business and may not be passed on to the employee, directly or indirectly, in either fund.

What happens to my PhilHealth or Pag-IBIG benefits if my employer never remitted my contributions?

A missed PhilHealth premium does not by itself prevent program benefits under Republic Act No. 11223, Section 9; registration, identity verification and applicable benefit or claim requirements still matter. Republic Act No. 9679, Section 23(d) protects a covered Pag-IBIG employee’s benefits despite employer non-remittance. Report and reconcile any savings gap with the Fund; that protection does not automatically correct the record or approve a loan. Contact the relevant agency promptly if a claim or application is affected.

Are PhilHealth and Pag-IBIG contributions mandatory for probationary or part-time employees?

Yes. Coverage attaches from the first day of an employer-employee relationship covered by SSS or GSIS, regardless of probationary status. Part-time or reduced-hours employees are still covered, computed on whatever compensation they actually receive.

Is a household worker (kasambahay) covered by the same PhilHealth and Pag-IBIG rates as a regular employee?

PhilHealth applies the same 5% rate structure to kasambahays as to other direct contributors. Pag-IBIG applies a separate, reduced or employer-only schedule for household workers earning below ₱5,000 a month, shifting more or all of the contribution to the household employer.

Conclusion

The 2026 PhilHealth and Pag-IBIG figures — 5% of salary split evenly between a ₱10,000 floor and ₱100,000 ceiling for PhilHealth, and 2%/2% capped at a ₱10,000 Fund Salary for Pag-IBIG — are not moving targets employers need to chase down every payroll cycle. Both are the settled, final step of a schedule already written into law or circular: Republic Act No. 11223 for PhilHealth, and HDMF Circular No. 460 for Pag-IBIG. What continues to generate disputes is not the rate itself but how it is applied — the correct bracket, the correct split, the correct remittance window, and, most consequentially, whether what was actually deducted from an employee’s pay reached the agency it was meant for. Philippine law resolves that last question firmly in the employee’s favor on the benefits side, while placing real civil and criminal exposure on the employer — and, where officers are involved, on the individuals responsible.

Sources and Legal Citations

1. Republic Act No. 11223, the Universal Health Care Act, §§ 5, 8–10, 38(d)(1). Supreme Court E-Library, full text. Classification: statute.
2. PhilHealth Circular No. 2019-0009 and current 2026 employer contribution table. philhealth.gov.ph, official contribution table; remittance schedule at philhealth.gov.ph, Payment and Reporting Procedures. Classification: implementing circular / official agency guidance.
3. Republic Act No. 9679, the Home Development Mutual Fund Law of 2009, §§ 6, 7, 23, 24, 25. Supreme Court E-Library, full text. Classification: statute.
4. HDMF (Pag-IBIG Fund) Circular No. 460, “Guidelines on the Pag-IBIG Fund’s Implementation of Increase in the MFS Effective February 2024,” issued January 15, 2024. pagibigfund.gov.ph, official circular. Classification: implementing circular.
5. Garcia v. Social Security Commission Legal and Collection, Social Security System, G.R. No. 170735, December 17, 2007. Supreme Court E-Library. Classification: Supreme Court decision.
6. Kua v. Sacupayo, G.R. No. 191237, September 24, 2014. Supreme Court decision via LawPhil. Classification: Supreme Court decision concerning SSS.
7. Republic Act No. 11199, the Social Security Act of 2018 (referenced for comparison table). Official text via LawPhil. Classification: statute.

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Sources rechecked as of: September 4, 2026

This article provides general educational information about Philippine social legislation and is not legal advice. PhilHealth and Pag-IBIG contribution rates and salary brackets are set by statute and circular and can change; confirm the currently posted tables at philhealth.gov.ph and pagibigfund.gov.ph before applying these figures to actual payroll. For advice on a specific situation, consult a Philippine lawyer or the relevant government agency directly.