CITABLE COMPLIANCE ANSWERS
Philippine payroll rules, explained clearly
Answer-style guidance links to official primary sources and deeper articles on the Payroll Spotlight blog.
SSSHow is SSS contribution computed in 2026?
The current schedule effective January 2025 uses 15% of monthly salary credit: 5% employee and 10% employer, with MSC from ₱5,000 to ₱35,000. Employer-only EC is added, and amounts above ₱20,000 MSC are allocated to MPF.
Read the sourced answer →BIRHow is withholding tax on compensation computed?
For 2023 onward, payroll uses the revised graduated withholding table for the applicable daily, weekly, semi-monthly, or monthly pay period after mandatory deductions and exempt compensation.
Read the sourced answer →PhilHealthWhat PhilHealth rate applies to employed members?
The governing terminal schedule uses 5% of monthly basic salary, with a ₱10,000 floor and ₱100,000 ceiling, split equally between employee and employer.
Read the sourced answer →Pag-IBIGWhat is the maximum mandatory Pag-IBIG contribution?
With the ₱10,000 maximum fund salary effective February 2024, the maximum mandatory employee share is ₱200 and employer share is ₱200 per month.
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