Payroll Tax Calculator (Philippines, 2026)
Free calculator for Philippine payroll withholding tax. Enter gross pay to see SSS, PhilHealth, Pag-IBIG deductions and BIR withholding tax, side by side.
Quick Payroll Tax Calculator
Estimate only, for general informational purposes. Based on the BIR Annex E withholding tax table (RR 11-2018, effective 2023) and the 2025 SSS / current PhilHealth / Pag-IBIG contribution schedules as transcribed at the time this page was built. Actual payroll withholding may differ based on your employer's pay group configuration, cutoff schedule, and any other deductions. Not a substitute for professional payroll or tax advice.
How withholding tax is computed
Philippine payroll withholding tax is not a flat percentage of gross pay. It follows a fixed sequence:
- Gross pay for the month.
- Deduct the employee shares of SSS, PhilHealth, and Pag-IBIG, assuming active membership in all three.
- What remains is taxable compensation.
- Look up taxable compensation against the BIR Annex E monthly withholding tax table (RR 11-2018, effective 2023) to get the withholding tax.
- Net pay = gross pay − contributions − withholding tax.
BIR tax brackets (all pay frequencies)
The tabs below show every BIR Annex E payroll-period table — daily, weekly, semi-monthly, monthly, bi-weekly (derived), and annual. A taxable amount exactly on a bracket's floor falls into the lower bracket.
BIR Annex E — Payroll Period Tax Table
Withholding tax is looked up directly from the table matching the employee's pay frequency.
| # | Over | Up to | Base Tax | Rate on Excess |
|---|---|---|---|---|
| 1 | ₱0.00 | ₱10,417.00 | ₱0.00 | 0% |
| 2 | ₱10,417.00 | ₱16,666.00 | ₱0.00 | 15% |
| 3 | ₱16,667.00 | ₱33,332.00 | ₱937.50 | 20% |
| 4 | ₱33,333.00 | ₱83,332.00 | ₱4,270.70 | 25% |
| 5 | ₱83,333.00 | ₱333,332.00 | ₱16,770.70 | 30% |
| 6 | ₱333,333.00 | — | ₱91,770.70 | 35% |
Source: https://bir-cdn.bir.gov.ph/local/pdf/Annex%20E%20RR%2011-2018.pdf · Effective 2023-01-01
Worked examples
₱30,000/month, all three agencies
₱100,000/month, all three agencies (above every agency cap)