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Social security in Philippines 2026
Your side of the system is three capped deductions: 5% to the Social Security System on a salary credit up to PHP 35,000, 2.5% to PhilHealth on salary up to PHP 100,000, and a flat PHP 200 to the Pag-Ibig housing fund.
Even at a high salary the total employee bill tops out around PHP 4,450 a month.
At a glance
- top rate
- ≈7.5% of pay across three funds, all capped
- entry band
- Maximum employee total ≈ PHP 4,450/month
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Employer remits with its own share
- residency basis
- Mandatory for private-sector employees including resident aliens
- regime flag
- Contributions are exempt from withholding tax on pay
Rates
Employee contributions (2026)
| Rate / amount | Base | Applies to |
|---|---|---|
| 5% | Salary credit of PHP 5,000 – 20,000 | Social Security System (SSS) regular programme — employee max PHP 1,000/month (employer pays 10%) |
| 5% | Salary credit between PHP 20,000 and 35,000 | Mandatory provident fund tier — employee max PHP 750/month |
| 2.5% | Salary up to PHP 100,000/month | PhilHealth — half of the 5% premium, max PHP 2,500/month |
| 2% | Pay capped at PHP 10,000/month | Pag-Ibig housing fund — max PHP 200/month (1% for pay of PHP 1,500 or less) |
| 9% | Monthly compensation | Government employees' insurance system instead of the SSS |
Thresholds & allowances
- Withholding exemptionAll mandatory contributions
Statutory contributions and union dues come off pay before withholding tax
- Voluntary retirement accountPHP 200,000/year (400,000 overseas)
Personal Equity and Retirement Account (PERA): 5% tax credit and tax-free investment income; withdrawals free from 55 after 5 years
Residency
Residency trigger
Private-sector employment in the Philippines triggers coverage, resident aliens included; the self-employed join from PHP 1,000 of monthly income, and overseas Filipino workers have been mandatory members since 2019.
Non-resident treatment
Expatriate employees stopped contributing to the housing fund in 2019 and can reclaim past contributions; social security itself still applies to resident alien employees.
Notes
- Employers carry the bigger share: 10% of the salary credit to the Social Security System plus the provident tier, half the PhilHealth premium and PHP 200 to the housing fund.
- The Social Security System rate reached 15% in January 2025 on a salary-credit ceiling of PHP 35,000 — the last step of the legislated increases.
- Membership brings automatic employees'-compensation cover for work injuries.
- Retirement benefits from qualified plans are tax-exempt once in a lifetime (10 years' service, age 50+), and state pensions are exempt.
FAQ
How much social security do employees pay in the Philippines?
About PHP 4,450 a month at most: 5% to the Social Security System (capped at PHP 1,750 including the provident tier), 2.5% to PhilHealth (max PHP 2,500), and PHP 200 to the housing fund.
Do foreign employees pay Philippine social security?
Resident alien employees join the Social Security System and PhilHealth like locals, but have been out of the Pag-Ibig housing fund since February 2019.
Figures: tax year 2026, compiled from public sources. Not tax advice.