Pag-IBIG Contribution Calculator
Calculate the employee share, employer share, total remittance, and special employer-borne amount for a kasambahay earning below ₱5,000.
Calculate Pag-IBIG contributions
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Related guides and calculators
Contribution tables · Pag-IBIG employer duties · Payroll calculator
Direct answer
The mandatory Pag-IBIG employee rate is 1% when compensation is ₱1,500 or below and 2% above ₱1,500; the employer rate is 2%. The contribution base is capped at ₱10,000, making the ordinary maximum shares ₱200 each.
Formula and example
| Employee share at ₱1,500 or below | Base × 1% |
| Employee share above ₱1,500 | Base × 2% |
| Employer share | Base × 2% |
| Maximum base | ₱10,000 |
Example: At ₱12,000 compensation, the base is ₱10,000. Employee and employer contribute ₱200 each, for a ₱400 remittance.
What the result tells you
- The capped contribution base
- Employee deduction and employer cost
- Total mandatory remittance
- Whether the kasambahay rule makes the employer bear both shares
Official basis and update status
Checked September 2026 against HDMF Circular No. 460. Verify later circulars before actual remittance.
Frequently asked questions
What is the maximum contribution base?
The revised maximum fund salary used here is ₱10,000.
What is the ordinary maximum share?
At the ceiling, the employee and employer shares are ordinarily ₱200 each.
Can the employer deduct its own share?
No. The employer share is an employer cost.
How is a kasambahay treated?
Below ₱5,000 monthly wage, the household employer bears both shares.
Does this include MP2?
No. MP2 savings are voluntary and separate.