Rates & Updates
Mga Rate at Update — SSS, PhilHealth, Pag-IBIG, BIR TRAIN Law
Last reviewed: May 2026
Current Rates & Thresholds
Kasalukuyang Mga Rate at Threshold
| Agency | Item | Rate | Ceiling / Max | Effective |
|---|---|---|---|---|
| SSS | Employee Contribution Rate | 4.5% of MSC | PHP 35,000 MSC / PHP 1,575 max | 2023 |
| SSS | Employer Contribution Rate | 9.5% of MSC | PHP 35,000 MSC | 2023 |
| PhilHealth | Employee Premium Rate | 2.5% of monthly salary | PHP 100,000 / PHP 2,500 max | 2024 |
| PhilHealth | Employer Premium Rate | 2.5% of monthly salary | PHP 100,000 / PHP 2,500 max | 2024 |
| Pag-IBIG | Employee Contribution | 2% of monthly salary | PHP 10,000 MFS / PHP 200 max | Ongoing |
| BIR | Tax Exemption Threshold | PHP 250,000/year | — | 2023 (TRAIN Law) |
| BIR | TRAIN Bracket: PHP 250,001–400,000 | 15% of excess over PHP 250,000 | — | Jan 1, 2023 |
| BIR | TRAIN Bracket: PHP 400,001–800,000 | PHP 22,500 + 20% of excess over PHP 400,000 | — | Jan 1, 2023 |
| BIR | TRAIN Bracket: PHP 800,001–2,000,000 | PHP 102,500 + 25% of excess over PHP 800,000 | — | Jan 1, 2023 |
| BIR | TRAIN Bracket: PHP 2,000,001–8,000,000 | PHP 402,500 + 30% of excess over PHP 2,000,000 | — | Jan 1, 2023 |
| BIR | TRAIN Bracket: Over PHP 8,000,000 | PHP 2,202,500 + 35% of excess over PHP 8,000,000 | — | Jan 1, 2023 |
| BIR | 13th Month Pay Exemption | PHP 90,000 combined ceiling | — | 2018 (TRAIN Law) |
| BIR | Foreign Employee (NRAE) Rate | 25% flat | — | Ongoing |
Sources: , , ,
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Rate Change Watchlist
Listahan ng Mga Posibleng Pagbabago sa Rate
PhilHealth may adjust premium rates. Current rate: 5% total (2.5% employee).
SSS contribution rate at 14% total. Next scheduled review pending.
Pag-IBIG contribution capped at PHP 200/month employee share.
The 2023-onwards TRAIN brackets (15/20/25/30/35%) are currently in effect. Congress may revisit rates. No confirmed changes as of 2025.
Research Articles
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