Glossary

What is Government-mandated contributions?

The SSS, PhilHealth and Pag-IBIG contributions that employers and employees must pay each month, together with the employer-only EC contribution.

The employee share is deducted from pay and the employer share is added on top. Both are remitted by the employer, normally on a monthly schedule that each agency sets. Rates and ceilings are revised by law or circular, so payroll tables need to be updated when a new schedule takes effect.

Related terms

  • Final pay: The total amount owed to an employee who is leaving, including unpaid salary, prorated 13th month pay, the cash value of convertible unused leave and any other benefit due.
  • Garnishment: A court or agency order directing an employer to withhold part of an employee's pay to satisfy a debt.
  • Holiday pay: The pay an employee is entitled to for a regular holiday, whether or not the employee works.
  • Monthly salary credit (MSC): The salary bracket SSS uses to compute contributions. Each range of monthly compensation maps to one MSC, and the contribution is a percentage of it.

Compute it in OneHRIS

OneHRIS applies Philippine pay and compliance rules in every payroll run. See the Help Center for step-by-step guides, try the free calculators, or see pricing.

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