Philippine payroll · 2026 rules
Understand your take-home pay, government contributions and the cost of hiring. Calculate one payday or review a whole year.
Results appear after you calculate
Start with your basic pay. We’ll break down income tax, government contributions and employer cost.
Changing an input clears the previous result so you always know which figures were calculated.
Estimate only · rule set ph-resident-private-compensation-2026-v1 · verified 2026-11-01. Review unsupported cases with your payroll professional.
Withholding is tax collected each payday. BIR has separate daily, weekly, semi-monthly and monthly tables. Annual tax uses the year’s taxable compensation, so adding up monthly withholding can produce a different total. Year-end or separation reconciliation identifies additional tax or overwithholding.
SSS uses salary-credit brackets and separates regular social security, mandatory provident savings and employer-only Employees’ Compensation. PhilHealth uses fixed monthly basic salary. Pag-IBIG uses fund salary and its own ceiling. Employer shares are added to hiring cost and never deducted from employee take-home pay.
Eligible 13th-month pay and other benefits share a ₱90,000 annual exemption. Qualifying de minimis benefits have separate ceilings; their excess uses the shared benefits exemption before any remaining excess becomes taxable. A payment’s name alone does not establish its exemption.
Projection repeats your stated monthly pay across the included months and estimates eligible 13th-month pay when selected. Reconciliation uses actual monthly records, actual withholding and prior-employer figures. Employer cost includes cash benefits once, without adding a second accrual.
This free estimator covers ordinary compensation income for resident private-sector employees in 2026. It does not establish minimum-wage-earner eligibility, substituted-filing eligibility, government / GSIS coverage, or the treatment of self-employed, mixed-income, nonresident, OFW, kasambahay or other special cases. Every-two-weeks payroll is not supported. Use a qualified payroll professional for those cases.
Payday calculations use an explicitly selected equal allocation of full-month contributions. Actual employer cutoff policies, retroactive pay, partial months, refunds, noncash benefits, multiple payments across a rule-change date and mixed payroll frequencies can require individual review. Monthly contribution bases must be verified separately from BIR tax classifications. Actual annual records support one payment-date bucket per month; January benefits paid both before and after 6 January need a separate reviewed calculation.
Exempt income is still part of cash take-home pay. Reviewed union dues have their own deductible field. Other deductions reduce net pay, not taxable compensation; special relief and voluntary contribution treatment require separate review. A summary or imported draft is not an official payslip, tax return, government filing, accepted remittance or professional certification.
Supported payroll dates: 1 January–31 December 2026. Verified . Rule set ph-resident-private-compensation-2026-v1. De minimis ceilings switch on 6 January 2026; earlier January payments use the preceding ceilings. No future or historical year is substituted automatically.
BIR’s original daily-table top base contains a typographic error; ₱6,034.30 is corroborated by the official table reproduced in OCA Circular 35-2024. The RR 29-2025 effectivity follows its publication clause and the BIR posting dated 22 December 2025. Proposals are not treated as enacted rules.