Overview: Why These Contributions Matter
Every employed Filipino is required by law to contribute to three government agencies: the Social Security System (SSS), PhilHealth, and Pag-IBIG (HDMF). These are not just deductions — they are social safety nets that provide healthcare, housing loans, and retirement benefits. Understanding them helps you plan your finances and claim what you are owed.
SSS (Social Security System)
What It Covers
SSS provides benefits for sickness, maternity, disability, retirement, death, and unemployment. It also offers salary loans and emergency loans to members.
Contribution Rates (2024–2025)
The combined SSS contribution rate is 15% of monthly salary credit (MSC). Employees pay 5% and employers pay 10%. The MSC ranges from ₱4,000 to ₱30,000.
| Monthly Salary Credit | Employee Share | Employer Share |
|---|---|---|
| ₱4,000–₱4,249 | ₱200 | ₱400 |
| ₱10,000–₱10,499 | ₱500 | ₱1,000 |
| ₱20,000–₱20,499 | ₱1,000 | ₱2,000 |
| ₱30,000 and above | ₱1,500 | ₱3,000 |
Key Benefits to Know
- Retirement benefit: Monthly pension or lump sum after age 60 (optional) or 65 (mandatory).
- Unemployment benefit: Up to 2 months of average monthly salary if involuntarily separated.
- Sickness benefit: Daily cash allowance for illness or injury.
- Maternity benefit: 100 days paid leave (105 for solo parents).
PhilHealth (Philippine Health Insurance Corporation)
What It Covers
PhilHealth provides inpatient hospitalization, outpatient benefits, and medicine discounts through its benefit packages.
Contribution Rates (2025)
The PhilHealth premium rate is 5% of basic monthly salary, shared equally: 2.5% employee, 2.5% employer. The salary floor is ₱10,000 and the ceiling is ₱100,000.
| Monthly Basic Salary | Employee Share | Employer Share |
|---|---|---|
| ₱10,000 and below | ₱250 | ₱250 |
| ₱25,000 | ₱625 | ₱625 |
| ₱50,000 | ₱1,250 | ₱1,250 |
| ₱100,000 and above | ₱2,500 | ₱2,500 |
Pag-IBIG Fund (HDMF)
What It Covers
Pag-IBIG provides housing loans, multi-purpose loans, short-term loans, and provident savings benefits to members.
Contribution Rates
Both employee and employer contribute ₱100/month for salaries up to ₱1,500. For salaries above ₱1,500, the employee and employer each contribute 2% of the monthly compensation, capped at ₱5,000 monthly compensation (₱100 max contribution each).
Note: Employees may opt to voluntarily increase contributions above the mandatory amount to grow their provident savings faster.
How These Affect Your Final Pay
When you resign or are separated from your job, your SSS, PhilHealth, and Pag-IBIG contributions do not disappear. Your SSS membership remains active and your contributions accumulate toward your retirement. You can also apply for the SSS unemployment benefit if you were involuntarily separated.
Use the FinalPay.ph Final Pay Calculator to see how these deductions affect your net final pay. If you are comparing take-home pay between jobs, the Job Change Calculator factors in all three contributions automatically.
What to Do When You Change Jobs
- Notify your new employer of your existing SSS, PhilHealth, and Pag-IBIG numbers — you keep the same numbers for life.
- Make sure your new employer registers and remits contributions on your behalf starting on your first month.
- Check your SSS, PhilHealth, and Pag-IBIG portals online to verify contributions are being posted correctly.
- If there is a gap between jobs, consider voluntary contributions to maintain uninterrupted coverage.