Guides
the rules behind the numbersEvery calculator here works out a figure, but the rule behind it is often what people really want to understand. These guides explain each one in plain words, with a worked example where it helps, and a link to the official source at the end so you can confirm the current figure yourself.
The 2026 SSS Contribution Table, ExplainedThe 15 percent rate, your 5 percent share, and the salary credit range.TRAIN Law Income Tax Brackets for 2026, With a Worked ExampleThe brackets, the ₱250,000 exemption, and a worked example.PhilHealth Contributions in 2026The premium rate, the floor and ceiling, and the employer split.Pag-IBIG Contributions and MP2 Savings, ExplainedWhy your share is capped, and how MP2 differs from regular savings.How 13th Month Pay Is Computed and TaxedThe formula, who is covered, and the ₱90,000 tax-free rule.Your Final Pay Rights Under Labor Advisory 06-20What final pay includes, and the 30-day release rule.The 8 Percent Tax Option for Freelancers and the Self-EmployedThe 8 percent option, what it replaces, and who can choose it.Night Differential and Overtime Under the Labor CodeThe 10 percent night premium and the overtime rates.The SSS Maternity Benefit: Days and Cash ComputationThe paid days, and how the cash benefit is computed.Real Property Tax (Amilyar), ExplainedFair market value, assessment level, and the added SEF.Capital Gains Tax When You Sell PropertyThe 6 percent rate, the value it uses, and the stamp tax.De Minimis Benefits and the ₱90,000 Tax-Free RuleWhich allowances are tax-free, and where the ₱90,000 rule fits.