Frequently Asked Questions
Payroll calculations in the Philippines depend on multiple individual variables, including personal allowances (such as PERA or RATA), non-taxable de minimis benefits, voluntary loan amortizations (e.g. GSIS, SSS, or Pag-IBIG Multi-Purpose Loans), union dues, and agency-specific policies. This tool computes an estimate using the official statutory baseline rules to help you plan your finances.
Under CSC-COA-DBM Joint Circular No. 1, s. 2017, COS and Job Order workers have no employer-employee relationship with the hiring government entity; hence, regular plantilla contributions are not automatically withheld from payroll. However, under DBM Budget Circular No. 2020-4, agencies are authorized to reimburse or pay the agency premium share (up to ₱2,500/mo for PhilHealth and ₱200/mo for Pag-IBIG) if stipulated in their contract. Workers may also voluntarily participate in SSS, PhilHealth, or Pag-IBIG. You can toggle these items on or off in the calculator based on your contractual terms.
This calculator uses verified 2026 Philippine statutory rules:
- GSIS: 9% Employee share and 12% Employer/Agency share under Republic Act No. 8291.
- PhilHealth: 5.0% total premium rate (2.5% Employee / 2.5% Employer) on monthly basic salary from a ₱10,000 floor to a ₱100,000 ceiling under RA 11223.
- Pag-IBIG: 2% Employee and 2% Employer share on maximum fund salary of ₱10,000 (maximum mandatory ₱200.00 Employee / ₱200.00 Employer) under Circular No. 460.
- SSS: 14% total contribution rate schedule (4.5% Employee / 9.5% Employer) with applicable WISP and EC based on RA 11199 for private sector personnel.
- Withholding Tax: Progressive revised withholding tax brackets under Republic Act No. 10963 (TRAIN Law / BIR Revenue Regulations No. 11-2018), where statutory employee contributions are deducted from gross compensation prior to computing taxable income.
Yes. Click the Add Other Deduction button to add any fixed amount or percentage-based personal deduction (such as Pag-IBIG MP2 voluntary savings, GSIS or SSS loan amortizations, union dues, or cooperative capital build-up). Custom deductions are evaluated independently and will not alter statutory contribution rules.
No. ToolBayan does not store, log, or track your personal salary numbers on external servers. All calculations run securely and confidentially.
