Is 13th month pay mandatory in the Philippines?

Yes, under Philippine Presidential Decree No. 851, rank-and-file employees are entitled to 13th-month pay. It is exempt from tax up to ₱90,000.

What are the mandatory statutory employee deductions?

Employees contribute to SSS (up to ₱1,350/mo), PhilHealth (2.5%, max ₱2,500/mo), and Pag-IBIG (₱200/mo).

Annual taxable income up to ₱250,000 is 100% tax-exempt (0% bracket).

2026 Rates · TRAIN Law, SSS, PhilHealth & Pag-IBIG

Hitung gaji bersih bulanan Anda di Filipina untuk tahun 2026: tarif pajak penghasilan, iuran jaminan sosial, dan total biaya pemberi kerja.

Gaji Bruto Bulanan

13th Month Pay

Gaji kotor bulanan:₱ 45,000.00

Employee SSS Contribution:-₱ 1,350.00

PhilHealth Contribution (2.5%):-₱ 1,125.00

Pag-IBIG Contribution:-₱ 200.00

Pajak Penghasilan (PPh 21):-₱ 3,887.50

Gaji bersih bulanan (diterima):₱ 38,437.50

Annual Net Pay (incl. 13th month):₱ 506,250.00

Employer Statutory Share (~12%):₱ 5,400.00

Total biaya perusahaan pemberi kerja:₱ 50,400.00

Pertanyaan Umum

Apakah gaji ke-13 wajib di Filipina?

Ya, berdasarkan Keputusan Presiden Filipina No. 851, karyawan golongan staf berhak atas gaji ke-13. Gaji ke-13 ini bebas pajak hingga ₱90.000.

Apa saja potongan wajib karyawan?

Karyawan berkontribusi pada SSS (hingga ₱1.350/bulan), PhilHealth (2,5%, maksimal ₱2.500/bulan), dan Pag-IBIG (₱200/bulan).

Berapa ambang batas pembebasan pajak berdasarkan UU TRAIN?

Penghasilan kena pajak tahunan hingga ₱250.000 bebas pajak 100% (tarif 0%).