payrollko

For PH small businesses · 2026 rates

Run payroll for your whole team, one cutoff at a time.

Enter each employee once. Get every deduction, net pay for the 15th or the 30th, what you remit to each agency, and what each hire really costs you. Your data stays on this device. No sign-up.

SSS 15% of MSC MSC ₱5k–₱35k PhilHealth 5% Pag-IBIG ₱200 cap BIR TRAIN 2023+ table Checked 11 Oct 2026
Pay frequency
Cutoff

Payroll register

Sample team shown. Replace with your own people or clear it.

Employee Basic / month Taxable allow.
/ month
De minimis
/ month
MWE Gross
this cutoff
SSS PhilHealth Pag-IBIG W/tax Net pay

Payslip

—

Remit for the month

What you send to each agency

Employer cost per month

What the team really costs you

—

Includes 13th month pay set aside monthly (basic ÷ 12). Excludes overtime, holiday pay and leave conversion.

Target take-home

Promised someone ₱25,000 in hand? Find the basic monthly salary that gets them there after SSS, PhilHealth, Pag-IBIG and tax.

2026 rates used here

SSS

15% of the Monthly Salary Credit: 5% employee, 10% employer. MSC runs ₱5,000–₱35,000 in ₱500 steps. Above ₱20,000 MSC, the excess goes to the MySSS Pension Booster (MPF).

Employer adds EC: ₱10 below ₱15,000 MSC, ₱30 from ₱15,000. RA 11199; schedule in force since Jan 2025.

PhilHealth

5% of monthly basic salary, split 50/50. Floor ₱10,000, ceiling ₱100,000, so ₱250–₱2,500 per side.

RA 11223 (UHC Act). 5% is the final scheduled rate.

Pag-IBIG (HDMF)

2% employee (1% if salary is ₱1,500 or less) and 2% employer, on a fund salary capped at ₱10,000. Maximum ₱200 per side.

Cap raised from ₱5,000 in Feb 2024.

Withholding tax

BIR revised table under TRAIN (RA 10963), effective Jan 2023. Taxable = gross taxable pay minus employee SSS, PhilHealth and Pag-IBIG. Semi-monthly payroll uses the semi-monthly table.

Minimum wage earners are exempt on their statutory minimum wage.

Contributions here are based on basic salary. Some employers include regular allowances in SSS compensation; check your policy. Year-end annualization is not included.

Payroll templates for small teams

Coming soon

Payroll register (Excel)

These exact formulas in a sheet: 30 employees, both cutoffs, remittance tab.

Coming soon

Payslip pack

Printable payslips that fill themselves from the register.

Coming soon

13th month & final pay

Pro-rated 13th month, unused leave and last-pay computation.

Coming soon

Employment contract kit

Probationary, regular and project-based templates for MSMEs.