A payslip is not salary minus tax. It is a sequence, and the order changes the answer.
Your contributions come off first — SSS, PhilHealth and Pag-IBIG — and they do two things at once: they reduce what lands in your account, and they reduce the income your tax is worked out on. Withholding tax is then computed on what remains. Taking the tax off your gross instead overstates it twice over, and this page shows you by how much.
The three contributions are reckoned on three different figures, which is the detail a hand-built spreadsheet almost always gets wrong. SSS looks at your total monthly compensation. PhilHealth looks at your basic salary alone. Pag-IBIG looks at total compensation, up to a cap. Put one number through all three and at least one of them comes out wrong — so the table above prints the base each one used.
Non-taxable allowances raise your net pay without raising your tax. They are part of what reaches your account and no part of your taxable income, which is the whole reason de minimis benefits exist. Taxable allowances are treated as salary.
Not one rate on this page is written here. Every statutory figure comes from the calculator that owns that statute, so a corrected contribution schedule reaches this payslip without this page being touched.
Four things come off, and only one of them is tax. SSS, PhilHealth and Pag-IBIG are deducted first, then withholding tax is worked out on what is left, then any company deductions like a loan repayment. On a ₱30,000 salary the contributions alone are over ₱1,800 before a peso of tax is taken.
No, and that is the mistake this page exists to correct. Your contributions come off before the tax is computed, so they reduce your taxable income as well as your gross. Working the tax on your full salary overstates it twice — once by ignoring the deduction and once by taxing money that was never taxable. This page shows both figures so you can see the gap.
Because they are three separate statutes. SSS is reckoned on your total monthly compensation, PhilHealth on your basic salary alone, and Pag-IBIG on total compensation up to a cap. Feeding one figure into all three is wrong for at least one of them, so the table on this page prints the base each one actually used.
The contribution is monthly however often you are paid. Employers usually split it across the two payslips or take the whole of it on one of them, and the month adds up the same either way. This page works the month out and then divides, which is why the per-payslip figure is exactly half.
It depends on the allowance. De minimis benefits and other non-taxable allowances raise your net pay without raising your tax at all — that is the whole reason they exist. Taxable allowances are added to your compensation and are taxed like salary. Enter them in the right box and the difference shows in the net.
Not here. Absences reduce your gross pay, but the contribution base follows the terms of your employment rather than one month’s attendance — an employer reporting a lower salary credit for a month you were off sick would be reducing your eventual pension. Employers do differ on this in practice, so it is worth checking against your own payslip.
Overtime, night differential and holiday pay each rest on a statutory multiplier owned by its own calculator, and a rule should exist in one place rather than being restated in a fifth tool. Work the figure out on the overtime, night differential or holiday pay page and enter the total here.
Withholding tax is the usual reason. This annualises your income and divides back, which is what your annual return settles to, while employers withhold using the BIR’s own per-period tables that can differ slightly in any single month before reconciling at year end. A large gap normally means something is being treated as taxable differently, not an arithmetic error.
The tax sits after the three contributions, never before them.
₱7,680 a year, from getting one step in the wrong order. Enter your own salary above and the calculator works the same comparison for it.
An estimate of a monthly payslip on compensation income. Your employer's month-by-month withholding uses BIR's own tables and may differ before it reconciles at year end, and company deductions, loan repayments and benefit schemes vary by employer. Nothing you type here is sent to our servers — the calculation runs entirely in your browser.
