Where the rest goes
Four things leave your pay before it reaches you. Here is each, and roughly how much.
Social Security System. Your 5 percent share of the monthly salary credit funds retirement, sickness, and maternity benefits. Salary credits above ₱20,000 also build your MySSS Pension Booster savings.
5% of MSCNational health insurance that helps cover your hospital and medical costs. The 5 percent premium is split equally with your employer.
2.5%The national housing fund. Savings that also qualify you for low-rate housing loans, capped at ₱200 per month.
up to ₱200Income tax under the TRAIN law, applied to what is left after the three above. The rate rises with income.
0 to 35%From gross to net, in order
clearer than the payslipThe order of the deductions matters as much as the amounts. Your mandatory contributions come out first. What remains is your taxable income, and only that figure meets the withholding tax. This is why a peso of contribution is not the same as a peso of tax: the contribution both leaves your pay and shrinks the base the tax is later applied to. Monthly taxable income up to ₱20,833 is exempt, so smaller salaries clear the contributions and owe no tax at all.
Take a ₱30,000 gross salary. If your contributions come to roughly ₱2,000, your taxable income is about ₱28,000. The first ₱20,833 is exempt, and the ₱7,167 above it falls in the 15 percent band, so the tax is near ₱1,075. Subtract both the contributions and that tax from your gross and your take-home pay is close to ₱26,925, before any allowance is added back.
Two things sit outside that core figure. A genuine de minimis allowance, like a rice or meal subsidy within BIR limits, is tax-free and gets added to your net untouched. Other items such as an HMO dependent's premium, a company loan, or coop dues are taken after tax, so they lower your net without changing your withholding. Night-shift pay, by contrast, is taxable and raises the base. Your 13th month pay is figured separately with the 13th month pay calculator, and if you are self-employed or an OFW the income tax calculator fits better.
Questions people ask
answered in plain wordsTake-home pay is what remains of your gross salary after mandatory contributions (SSS, PhilHealth, and Pag-IBIG) and withholding tax are deducted. It is the amount that actually reaches your bank account each month.
Under the TRAIN law, tax is applied to your taxable income, which is your gross salary minus your mandatory contributions. Monthly taxable income up to ₱20,833 is exempt, and higher amounts are taxed in graduated brackets from 15 to 35 percent.
This calculator uses the 2026 schedules: SSS at 15 percent of the monthly salary credit (your share is 5 percent, capped at a ₱35,000 salary credit), PhilHealth at 5 percent split with your employer, and Pag-IBIG at 2 percent capped at ₱200. Your actual deductions can still vary, so it is best to confirm against your payslip or with your HR team.
The Labor Code requires at least a 10 percent premium on your hourly rate for every hour worked between 10 PM and 6 AM. If you work a night or mid shift, choose it in the calculator and your estimated differential is added to your taxable pay. Some employers pay more than 10 percent, and you can adjust the rate to match.
Certain allowances, called de minimis benefits, such as rice subsidy and meal allowance within BIR limits, are exempt from income tax and are not part of the contribution base. The calculator adds your allowance to your net pay untouched.
Each de minimis benefit has its own BIR ceiling, for example ₱2,500 a month for rice subsidy under the ceilings that took effect in January 2026. Anything above a ceiling is not taxed right away. It joins your 13th month pay and other benefits in a separate bucket that is tax-free up to ₱90,000 a year, and only the amount past that ₱90,000 becomes taxable. This calculator treats the whole allowance you enter as tax-free, which is accurate for a genuine de minimis amount but not for a large figure. If your allowance runs high, enter only the tax-free portion, or confirm the taxable part with your HR team.
Yes. Open the options panel and add each deduction with its own name and monthly amount, such as an HMO dependent's premium, a stock purchase plan, a company loan, or coop dues. These are taken from your pay after tax, so they lower your net pay without changing your withholding tax.
This one is built for employees on payroll, since take-home pay is what remains after an employer's deductions. If you are self-employed, freelancing, earning mixed income, or working abroad, use the Income Tax calculator instead; it has a mode for each and shows your net after tax.
No. The 13th month pay is computed separately from your regular monthly salary. You can estimate it using the 13th Month Pay calculator.
No. Every calculation runs privately on your device. Nothing you type is stored, tracked, or sent to a server.
Where these numbers come from
straight from the sourceThe rates and rules on this page follow the official issuances below. When an agency updates a schedule, this is where to confirm the current figure against your own situation.
- SSS Contribution Schedule (effective January 2025)Social Security System
- Advisory 2025-0002: Premium Contribution for Direct ContributorsPhilippine Health Insurance Corporation
- Regular Pag-IBIG Membership SavingsPag-IBIG Fund (HDMF)
- Republic Act 10963 (TRAIN Law), income tax provisionsOfficial statute, via The LawPhil Project
- Revenue Regulations 29-2025: revised de minimis benefit ceilingsBureau of Internal Revenue