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

精准测算2026年菲律宾税后到手薪资：个人所得税阶梯税率、社会保障缴费及雇主全部用工支出。

月度税前工资（毛收入）

13th Month Pay

月度税前基本工资：₱ 45,000.00

Employee SSS Contribution:-₱ 1,350.00

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

Pag-IBIG Contribution:-₱ 200.00

个人所得税：-₱ 3,887.50

每月税后实发工资（到手薪资）：₱ 38,437.50

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

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

雇主总用工成本：₱ 50,400.00

常见问题

菲律宾的第13个月工资是强制性的吗？

是的，根据菲律宾第851号总统令，普通员工有权获得第13个月工资。该工资在₱90,000以内免征所得税。

法定强制性员工扣款有哪些？

员工需缴纳SSS（每月最高₱1,350）、PhilHealth（2.5%，每月最高₱2,500）和Pag-IBIG（每月₱200）。

TRAIN法案下的免税门槛是多少？

年度应纳税所得额不超过₱250,000的部分100%免税（0%税率档）。