What the employer and the employee each pay for SSS, PhilHealth and Pag-IBIG
SSS is 15% of the salary credit (employer 10%, employee 5%, plus employer-only EC), PhilHealth is 5% split equally, and Pag-IBIG is 2% each on a ₱10,000 cap.
Summary table
| Contribution | Rate | Employee | Employer | Base and limits |
|---|---|---|---|---|
| SSS | 15% of the monthly salary credit | 5% | 10% plus EC of ₱10 or ₱30 | MSC from ₱5,000 to ₱35,000 |
| PhilHealth | 5% of monthly basic salary | 2.5% | 2.5% | Floor ₱10,000, ceiling ₱100,000 |
| Pag-IBIG | 2% each | 2% | 2% | Maximum fund salary ₱10,000, so ₱200 each at most |
Example for ₱30,000 a month
| Contribution | Employee | Employer |
|---|---|---|
| SSS (MSC ₱30,000) | ₱1,500 | ₱3,000 plus ₱30 EC |
| PhilHealth | ₱750 | ₱750 |
| Pag-IBIG | ₱200 | ₱200 |
| Total | ₱2,450 | ₱3,980 |
Learn more
Questions people ask
Who pays the larger share of SSS?
The employer, at 10% of the monthly salary credit against 5% for the employee, and the employer also pays the EC contribution.
Is the employer's share deducted from the employee?
No. The employer's share is a company cost on top of salary. Only the employee share is deducted from pay.
Where can I check a contribution?
Use the free SSS, PhilHealth and Pag-IBIG calculators on this site, or the agency's own schedule for official filings.
Sources
- Republic Act No. 11199, Social Security Act of 2018
- Republic Act No. 11223, Universal Health Care Act
- Republic Act No. 9679, Home Development Mutual Fund Law of 2009