Target keywords: SSS contribution table 2026, PhilHealth contribution 2026, Pag-IBIG contribution table 2026
Every payroll cycle in the Philippines hinges on getting three numbers right: the SSS, PhilHealth, and Pag-IBIG deductions. Get them wrong, and you’re looking at underpaid remittances, employee complaints, or compliance penalties. Get them right consistently, and payroll becomes a non-event — which is exactly the goal.
Here’s the complete, updated breakdown of all three mandatory contributions for 2026, what changed (and didn’t), and how Philippine companies are removing the manual guesswork entirely.
SSS Contribution Table 2026
The SSS contribution schedule for 2026 carries over the rate set under SSS Circular No. 2024-006, which took effect January 2025 pursuant to the Social Security Act of 2018 (RA 11199). There is no further scheduled increase for 2026 — the 15% target rate set out in the law’s gradual increase schedule has now been reached.
Key figures:
- Total contribution rate: 15% of the Monthly Salary Credit (MSC)
- Employee share: 5% of MSC
- Employer share: 10% of MSC, plus the Employees’ Compensation (EC) contribution
- Minimum MSC: ₱5,000
- Maximum MSC: ₱35,000
- EC contribution (employer-paid): ₱10 for MSC below ₱15,000; ₱30 for MSC of ₱15,000 and above
Mandatory Provident Fund (MPF): Contributions on the portion of MSC above ₱20,000 flow into the MySSS Pension Booster (MPF), a separate, dividend-earning retirement savings account on top of the regular SSS pension fund. Payroll teams need to track this split correctly, since it affects how contributions are recorded and reported.
Example: An employee with a monthly basic salary of ₱25,000 falls at an MSC of ₱25,000. Total contribution: ₱3,750 (15%), split into ₱1,250 employee share and ₱2,500 employer share, plus ₱30 EC from the employer.
PhilHealth Contribution Table 2026
PhilHealth confirmed that the premium rate for 2026 stays at 5% of the member’s monthly basic salary — this is the final scheduled rate under the Universal Health Care Act (RA 11223), meaning no further increases are scheduled beyond this point.
Key figures:
- Total premium rate: 5% of monthly basic salary
- Employee share: 2.5%
- Employer share: 2.5%
- Salary floor: Members earning ₱10,000 or below pay a fixed premium of ₱500/month total
- Salary ceiling: Members earning ₱100,000 or above pay the maximum premium of ₱5,000/month total
- In between: Premium is simply 5% of monthly basic salary
Example: An employee earning ₱30,000/month pays ₱750/month in PhilHealth premiums (₱375 employee, ₱375 employer).
Pag-IBIG (HDMF) Contribution Table 2026
Pag-IBIG contributions remain unchanged for 2026 under HDMF Circular No. 460, which has been in effect since February 2024.
Key figures:
- Employee share: 2% of monthly compensation (1% only for employees earning ₱1,500 or below — a bracket that covers almost no one in the formal sector today)
- Employer share: 2% of monthly compensation
- Maximum Fund Salary (MFS) cap: ₱10,000
- Maximum contribution: ₱200 employee + ₱200 employer = ₱400 total per month, for anyone earning ₱10,000 or more
Example: An employee earning ₱20,000/month still only contributes ₱200 (employee share), because contributions are capped at the ₱10,000 MFS ceiling regardless of actual salary.
Why These Three Numbers Are Where Payroll Errors Hide
Each of these contributions has its own salary base, its own cap, and its own rounding rules — and all three need to be recalculated every time an employee’s pay changes, a new hire joins mid-cycle, or a wage order pushes salaries up. Manually cross-checking three separate tables for every employee, every cutoff, is where most payroll discrepancies in Philippine companies actually originate — not from people not knowing the rules, but from applying the right rule to the wrong pay period or salary bracket.
This is precisely the kind of repetitive, rule-based computation that an HRIS and payroll system should be handling automatically. With Everything at Work, SSS, PhilHealth, and Pag-IBIG contributions are computed automatically against the current official tables, applied consistently across every payslip and cutoff, and reflected directly in government remittance reports — removing the manual lookup step (and the errors that come with it) entirely.
Frequently Asked Questions
Did SSS contribution rates increase again in 2026?
No. The gradual increase mandated by RA 11199 reached its target of 15% in January 2025, and that rate continues through 2026.
Is the PhilHealth rate still increasing every year?
No. 5% is the final scheduled premium rate under the Universal Health Care Act. Barring new legislation, this rate is expected to hold steady going forward.
Why does my Pag-IBIG deduction stay the same even though my salary went up?
Because Pag-IBIG contributions are capped at the ₱10,000 Maximum Fund Salary under HDMF Circular No. 460. Anyone earning ₱10,000 or more pays the same fixed ₱200 (employee share), regardless of how much higher their actual salary is.
Where can employers verify these rates officially?
Always cross-check current rates directly against SSS Circular No. 2024-006 (sss.gov.ph), PhilHealth’s published circulars (philhealth.gov.ph), and HDMF Circular No. 460 (pagibigfund.gov.ph), since government issuances can be updated or amended.
Looking for a payroll system that keeps up with SSS, PhilHealth, and Pag-IBIG updates automatically? See how Everything at Work HRIS handles statutory compliance for Philippine companies, or check our comparison of the top HRIS systems in the Philippines.
