Hands holding payroll and government contribution forms with a calculator, computing PhilHealth and Pag-IBIG payroll deductions

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, different salary caps, and different governing statutes.
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 and imprisonment for employers who fail to register employees or remit premiums; presumption of misappropriation after 30 days 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 Every director or partner of a corporate employer — not only a “managing” officer — can face personal liability for unremitted statutory contributions Persuasive precedent under the structurally identical PhilHealth and Pag-IBIG liability provisions
Kua v. People of the Philippines, G.R. No. 191237, September 24, 2014[6] Supreme Court jurisprudence Deducting a statutory contribution from wages and failing to remit it is itself the criminal offense, regardless of later catch-up payment Persuasive precedent under the structurally identical PhilHealth and Pag-IBIG liability provisions

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 ₱5,750 ₱115.00 ₱115.00 ₱230.00
₱18,000 ₱10,000 (capped) ₱200.00 ₱200.00 ₱400.00
₱60,000 ₱10,000 (capped) ₱200.00 ₱200.00 ₱400.00

Actual Fund Salary brackets are published by Pag-IBIG in ₱500 increments similar to SSS’s Monthly Salary Credit system; the ₱12,000 example above uses an illustrative bracket. Employers should confirm the exact posted bracket through Virtual Pag-IBIG before running payroll.

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 compensation figure to PhilHealth or Pag-IBIG than what the employee actually earns, lowering both the current deduction and the employee’s eventual benefit or savings balance.
  • 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.

Philippine courts have not yet published a Supreme Court decision specifically captioned as a PhilHealth or Pag-IBIG non-remittance case in the way SSS collection disputes have been litigated for decades. That gap does not leave employers or employees without guidance: Republic Act No. 11223 and Republic Act No. 9679 build the same personal-liability and misappropriation-presumption structure into their penal provisions that Republic Act No. 11199 uses for SSS, and the Supreme Court’s reading of that SSS structure applies with equal logical force to its PhilHealth and Pag-IBIG counterparts.

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

Facts: A corporate employer deducted statutory contributions from its employees’ wages for several years but never remitted them. By the time the government pursued collection, the corporation had been dissolved, and the sole surviving director available to sue was one who was not part of daily corporate management.

Holding: The Supreme Court held the director personally liable for the corporation’s entire unremitted contribution debt, rejecting the argument that only a “managing” director could face personal liability. The statute’s reference to “managing head, directors or partners” does not require that a director also actively manage the company to be exposed.[5]

Practical lesson: Because Republic Act No. 11223 and Republic Act No. 9679 use materially identical language reaching a corporate employer’s “president, general manager, managing director, managing head, or the persons who assume responsibility for the operations of the covered establishment,” the same reasoning exposes PhilHealth- and Pag-IBIG-delinquent officers to personal liability, not just the officer who happened to sign payroll.

Kua v. People of the Philippines — G.R. No. 191237, September 24, 2014

Facts: Corporate officers deducted statutory contributions from employees’ wages but did not remit them on time, causing a benefit claim to be denied for lack of posted contributions. The officers eventually remitted the contributions, but only after employees filed complaints.

Holding: The Supreme Court held that deducting a statutory contribution and failing to remit it within the prescribed period is itself the criminal offense — belated remittance made under pressure of a complaint does not erase liability that already accrued.[6]

Practical lesson: “We eventually paid” is not a defense once an employer has deducted an employee’s PhilHealth or Pag-IBIG share and sat on it past the applicable remittance window. Both Republic Act No. 11223[1] and Republic Act No. 9679[3] carry their own presumption-of-misappropriation language once a deducted contribution stays unremitted past a set period, mirroring the SSS framework Kua applied.

Consequences of Underpayment or Non-Remittance

  • Employee benefits are generally preserved. Republic Act No. 11223, Section 9 states that failure to pay premiums does not prevent enjoyment of program benefits, though the employer remains liable for the missed contribution plus compounding interest.[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 applies its own compounding interest schedule to unremitted premiums.[3]
  • Civil collection. Both agencies may pursue collection of unpaid contributions and accrued penalties through ordinary civil action, and, as Garcia illustrates for the parallel SSS framework, corporate dissolution does not automatically extinguish that liability.
  • Criminal liability. Under Republic Act No. 11223, Section 38(d)(1), an employer who deliberately or negligently fails to register employees or remit premiums faces a fine of ₱50,000 per violation per affected employee and imprisonment of six months to one year, with a presumption of misappropriation if the deducted amount stays unremitted for 30 days.[1] Republic Act No. 9679, Section 25 similarly exposes a delinquent employer to a fine of one to two times the amount involved, or imprisonment of up to six years.[3]
  • Reduced or delayed benefits from underpayment. Even where an employer remits something, consistently under-declaring salary to secure a lower contribution bracket permanently understates the employee’s PhilHealth coverage basis and Pag-IBIG savings balance.

What to Do Next

If You Are an Employee

  1. Log in to the PhilHealth Member Portal and the Virtual Pag-IBIG portal and check your posted contribution record against the deductions shown on your payslips for the same months.
  2. If a discrepancy appears, request a certified contribution printout from the relevant agency and keep copies of the corresponding payslips and employment contract.
  3. Raise the discrepancy with HR or payroll in writing and ask for a written explanation and a timeline for correction.
  4. If the employer does not correct the shortfall, file a report with the PhilHealth Regional Office or Pag-IBIG branch with jurisdiction over the employer, or raise the matter through DOLE’s Single Entry Approach (SEnA) for a faster conciliation attempt. See Payslip Requirements in the Philippines: What Must Appear and Your Right to Receive One for what your payslip should already be disclosing about these deductions.
  5. If a benefit claim or loan application is denied specifically because of missing contributions, ask the agency in writing whether it is pursuing the shortfall against the employer rather than treating it as a permanent loss of entitlement.

If You Are an Employer

  1. Confirm every employee’s compensation is mapped to the correct PhilHealth premium bracket and Pag-IBIG Fund Salary bracket under the current 2026 tables — not an outdated schedule.
  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 which corporate officer is accountable for PhilHealth and Pag-IBIG compliance, given the personal-liability exposure the courts have already confirmed under the structurally identical SSS framework.

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, in writing, which officer is accountable for PhilHealth and Pag-IBIG compliance, given the personal-liability exposure confirmed under the parallel SSS framework in Garcia v. SSS.

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?

Republic Act No. 11223 states that a missed PhilHealth premium does not prevent enjoyment of program benefits, though the employer remains liable for the shortfall and interest. For Pag-IBIG, an unremitted contribution creates a shortfall in your recorded savings balance that the employer remains liable to correct; in both cases, the agency’s claim runs against the employer, and you should still report the gap so it can be pursued and corrected on your record.

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.

  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. People of the Philippines, G.R. No. 191237, September 24, 2014. Supreme Court E-Library. Classification: Supreme Court decision.
  7. Republic Act No. 11199, the Social Security Act of 2018 (referenced for comparison table). Official text via LawPhil. Classification: statute.

Prepared by: LaborCode.ph Editorial Team
Editorial review: Reviewed under the LaborCode.ph Content Review Policy
Sources rechecked as of: September 4, 2026
Last materially reviewed: September 4, 2026
Article-level legal review status: No named lawyer-review credit has been assigned to this article.
Legal review invitation: A Philippine lawyer who wishes to review this article and be credited as its legal reviewer may contact LaborCode.ph.

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.

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