Philippines Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Philippines calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| PHP 600,000 a yearEmployee profile: Resident private-sector employee | PHP 506,780.00 | PHP 506,780.00 | Matches |
Official sources and monitoring
7 official sources. 6 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Revised withholding tax table effective January 1, 2023 and onwards (Annex E, RR 11-2018)Bureau of Internal Revenue | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Revenue Regulations No. 8-2018 digest - graduated rates and exclusions from compensation incomeBureau of Internal Revenue | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Circular No. 2024-006 - schedule of SSS contributions for business employers and employees effective January 2025Social Security System | 2026-10-20 | Site blocks automated checks; reviewed manually |
| Advisory No. 2025-0002 - 5% premium with a PHP 10,000 floor and PHP 100,000 ceilingPhilippine Health Insurance Corporation | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Advisory No. 2026-0042 - 5% premium rate continuing in 2026Philippine Health Insurance Corporation | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Employer payment and reporting procedures - premium shared by employer and employeePhilippine Health Insurance Corporation | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Regular savings - 2% of a PHP 10,000 maximum fund salary from February 2024Pag-IBIG Fund | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version PH-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident citizen or resident alien earning purely compensation income from one private-sector employer for the full year.
- Salary is paid in twelve equal monthly amounts and is all basic salary, so the SSS, PhilHealth and Pag-IBIG bases equal monthly pay.
- Employee SSS, PhilHealth and Pag-IBIG contributions are excluded from taxable compensation.
Coverage & limitations
Rule version PH-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Thirteenth month pay and other benefits (tax-exempt up to PHP 90,000), de minimis benefits and allowances are not included; enter basic salary only.
- Minimum wage earners are exempt from income tax on their statutory minimum wage and are not modelled.
- Government employees contribute to GSIS instead of SSS and are not covered.
- Pag-IBIG is applied at 2% up to the PHP 10,000 maximum fund salary; the lower rate for very low monthly pay is not modelled.
- Independent professional verification pending.