Philippine Labor Law Topic Hub
Social Security and Benefits covers the government programs every private employer must enrol its employees in (SSS, PhilHealth and Pag-IBIG), plus the statutory retirement pay and employees’ compensation benefits that sit alongside them.
What This Topic Covers
Most labor law questions are about what an employer pays directly: wages, overtime, 13th-month pay, final pay. This topic is about the other layer: the contributions an employer deducts from pay, adds its own share to, and remits to a government fund, and the benefits employees can claim from those funds.
Every guide below explains who is covered, what must be paid, and what employees can do when an employer falls short. For contribution amounts, use the current tables and calculators, not older figures.
The Three Mandatory Programs
SSS (Social Security System)
Social insurance for private-sector workers under the Social Security Act of 2018 (Republic Act No. 11199). It pays benefits for sickness, maternity, disability, retirement, death and unemployment.
- SSS contribution table 2026: rates, employer share and how to compute
- SSS sickness benefit: eligibility, computation and employer reimbursement
- How to apply for SSS unemployment benefits
- Unremitted SSS contributions: what employees can do
- Glossary: SSS sickness benefit · SSS maternity benefit
PhilHealth
National health insurance administered by the Philippine Health Insurance Corporation. Membership is mandatory, and the employer and employee share the premium.
Pag-IBIG Fund
The Home Development Mutual Fund, a mandatory savings program that also gives members access to housing and short-term loans.
- Pag-IBIG contribution: rates, deadlines and employer duties
- Pag-IBIG member benefits: housing, savings, loans and claims
- Glossary: Pag-IBIG contribution
Retirement Pay
Separate from SSS retirement benefits, the Labor Code (as amended by Republic Act No. 7641) requires qualifying employers to pay retirement pay to eligible employees unless a retirement plan gives at least the same.
Employees’ Compensation
Employees’ compensation pays benefits for work-related sickness, injury or death, and is set out in Book Four of the Labor Code.
- Read the law: Labor Code Book Four, Title II (Articles 172 to 215)
- Work-from-home injury claims: coverage, evidence and process
Calculators
- SSS contribution calculator
- PhilHealth contribution calculator
- Pag-IBIG contribution calculator
- Retirement pay calculator
- Payroll calculator (net pay after contributions)
All Guides in This Topic
Every article filed under this topic is listed in the Social Security and Benefits archive.
About This Page
This is a topic hub. It groups LaborCode.ph’s guides on social security programs and statutory benefits and explains how they connect. Each guide sets out its own legal basis, sources and citations.
Last materially reviewed: 28 September 2026
Disclaimer
This page is for general educational and legal-information purposes and is not legal advice. Benefit claims depend on specific facts and current rules. LaborCode.ph is independent and is not a government website, tribunal or law firm.