SSS, PhilHealth, Pag-IBIG 2026: what's in effect now

Every January someone asks: "May increase na naman ba sa contributions?" Here's where things stand for the 2026 payroll — and why the numbers you set in January 2025 are still the ones to use.

SSS: 15% — the last tranche

R.A. 11199 raised the SSS rate step by step from 2019. The final step took effect in January 2025: 15% of the Monthly Salary Credit (MSC) — 10% employer, 5% employee — with the MSC between ₱5,000 and ₱35,000. SSS itself calls it the last tranche of rate and MSC increases. Self-employed members pay both shares (R.A. 11199, Sec. 19-A).

PhilHealth: 5%, floor ₱10,000, ceiling ₱100,000

The premium is 5% of the monthly basic salary, with an income floor of ₱10,000 and a ceiling of ₱100,000 — so the monthly premium runs from ₱500 to ₱5,000 (PhilHealth Advisory No. 2025-0002; restated for direct contributors in Advisory No. 2026-0042). Use the fixed basic rate only: no commissions, overtime, allowances, 13th month pay or bonuses.

Pag-IBIG: 2% + 2%

Employees earning over ₱1,500 a month contribute 2%, those at ₱1,500 or less 1%, and the employer adds 2% — computed up to the maximum monthly compensation set by the Pag-IBIG Board (R.A. 9679, Sec. 7). Check the current cap in your Virtual Pag-IBIG employer account.

Example: magkano bawat buwan?

Illustrative example only. Monthly basic salary, no other earnings; SSS MSC per the SSS table.

	Basic ₱25,000 (MSC ₱25,000)	Basic ₱120,000 (MSC capped at ₱35,000)
SSS total 15%	₱3,750	₱5,250
— employer 10%	₱2,500	₱3,500
— employee 5%	₱1,250	₱1,750
PhilHealth premium 5%	₱1,250	₱5,000 (ceiling ₱100,000)

⚠️ Tandaan. The employer's share is the employer's. Deducting it from the employee's pay, directly or indirectly, is punishable (R.A. 7875, penal provisions). And late remittance is not cheap: Pag-IBIG charges 3% a month on unpaid employer remittances (R.A. 9679, Sec. 23), and PhilHealth at least 3% a month, compounded, on missed employer contributions (R.A. 11223, Sec. 9).

Checklist before the January 2027 payroll

• ☐ SSS: 15% split 10/5, MSC ₱5,000–₱35,000 in your payroll setup
• ☐ PhilHealth: 5% of fixed basic, floor ₱10,000, ceiling ₱100,000
• ☐ Pag-IBIG: 1%/2% employee + 2% employer, up to the current cap
• ☐ Payslips show employee shares only — employer shares are on you
• ☐ Remittance dates for 2027 on the calendar

Kung freelancer o self-employed ka

Walang employer na sasagot ng kalahati: you pay the full SSS 15% and the full PhilHealth 5% yourself. The 2026–2027 deadline tracker lists every BIR, SSS, PhilHealth and Pag-IBIG due date, already moved off weekends and holidays, and shows what's due next.

Open the 2026–2027 deadline tracker →

Legal basis: R.A. No. 11199 (Social Security Act of 2018), Secs. 4 and 19-A; SSS, "SSS clarifies 1% contribution rate hike; bares plans for 2025"; R.A. No. 11223, Secs. 9–10; PhilHealth Advisories No. 2025-0002 and 2026-0042; R.A. No. 7875; R.A. No. 9679, Secs. 7 and 23 — lawphil.net, sss.gov.ph, philhealth.gov.ph.