Philippine Government Mandated Contributions
Guide
Here are the Philippine mandated Government contributions that must be setup on Salary Components / Salary Structure.
SSS Contribution
Effective April 2019
For SSS Employee Contribution, you may use the following formula:
800 if base >= 19750
else 780 if (base >= 19250 and base <= 19749.99)
else 760 if (base >= 18750 and base <= 19249.99)
else 740 if (base >= 18250 and base <= 18749.99)
else 720 if (base >= 17750 and base <= 18249.99)
else 700 if (base >= 17250 and base <= 17749.99)
else 680 if (base >= 16750 and base <= 17249.99)
else 660 if (base >= 16250 and base <= 16749.99)
else 640 if (base >= 15750 and base <= 16249.99)
else 620 if (base >= 15250 and base <= 15749.99)
else 600 if (base >= 14750 and base <= 15249.99)
else 580 if (base >= 14250 and base <= 14749.99)
else 560 if (base >= 13750 and base <= 14249.99)
else 540 if (base >= 13250 and base <= 13749.99)
else 520 if (base >= 12750 and base <= 13249.99)
else 500 if (base >= 12250 and base <= 12749.99)
else 480 if (base >= 11750 and base <= 12249.99)
else 460 if (base >= 11250 and base <= 11749.99)
else 440 if (base >= 10750 and base <= 11249.99)
else 420 if (base >= 10250 and base <= 10749.99)
else 400 if (base >= 9750 and base <= 10249.99)
else 380 if (base >= 9250 and base <= 9749.99)
else 360 if (base >= 8750 and base <= 9249.99)
else 340 if (base >= 8250 and base <= 8749.99)
else 320 if (base >= 7750 and base <= 8249.99)
else 300 if (base >= 7250 and base <= 7749.99)
else 280 if (base >= 6750 and base <= 7249.99)
else 260 if (base >= 6250 and base <= 6749.99)
else 240 if (base >= 5750 and base <= 6249.99)
else 220 if (base >= 5250 and base <= 5749.99)
else 200 if (base >= 4750 and base <= 5249.99)
else 180 if (base >= 4250 and base <= 4749.99)
else 160 if (base >= 3750 and base <= 4249.99)
else 140 if (base >= 3250 and base <= 3749.99)
else 120 if (base >= 2750 and base <= 3249.99)
else 100 if (base >= 2250 and base <= 2749.99)
else 80
1630 if base >= 19750
else 1590 if (base >= 19250 and base <= 19749.99)
else 1550 if (base >= 18750 and base <= 19249.99)
else 1510 if (base >= 18250 and base <= 18749.99)
else 1470 if (base >= 17750 and base <= 18249.99)
else 1430 if (base >= 17250 and base <= 17749.99)
else 1390 if (base >= 16750 and base <= 17249.99)
else 1350 if (base >= 16250 and base <= 16749.99)
else 1310 if (base >= 15750 and base <= 16249.99)
else 1270 if (base >= 15250 and base <= 15749.99)
else 1230 if (base >= 14750 and base <= 15249.99)
else 1170 if (base >= 14250 and base <= 14749.99)
else 1130 if (base >= 13750 and base <= 14249.99)
else 1090 if (base >= 13250 and base <= 13749.99)
else 1050 if (base >= 12750 and base <= 13249.99)
else 1010 if (base >= 12250 and base <= 12749.99)
else 970 if (base >= 11750 and base <= 12249.99)
else 930 if (base >= 11250 and base <= 11749.99)
else 890 if (base >= 10750 and base <= 11249.99)
else 850 if (base >= 10250 and base <= 10749.99)
else 810 if (base >= 9750 and base <= 10249.99)
else 770 if (base >= 9250 and base <= 9749.99)
else 730 if (base >= 8750 and base <= 9249.99)
else 690 if (base >= 8250 and base <= 8749.99)
else 650 if (base >= 7750 and base <= 8249.99)
else 610 if (base >= 7250 and base <= 7749.99)
else 570 if (base >= 6750 and base <= 7249.99)
else 530 if (base >= 6250 and base <= 6749.99)
else 490 if (base >= 5750 and base <= 6249.99)
else 450 if (base >= 5250 and base <= 5749.99)
else 410 if (base >= 4750 and base <= 5249.99)
else 370 if (base >= 4250 and base <= 4749.99)
else 330 if (base >= 3750 and base <= 4249.99)
else 290 if (base >= 3250 and base <= 3749.99)
else 250 if (base >= 2750 and base <= 3249.99)
else 210 if (base >= 2250 and base <= 2749.99)
else 170
PHILHEALTH Contribution
Due to the Universal Healthcare Law implemented on 2019, there will be annual increase in the Philhealth contributions. Refer to the table below from Philhealth.
source: https://www.philhealth.gov.ph/circulars/2019/circ2019-0009.pdf
For Philhealth employee contributions, it should be 50/50 divided with the employers.
The formula below can be used both for Employee and Employer contributions.
300/2 if base < 10000else (base *.03)/2 if (base >=10001 and base <=59999)else 1800/2
PAGIBIG Contribution
PAGIBIG has a minimum mandatory contribution of Php100 per month for every employee. The employer must also contribute the same amount.
Increase of employee contribution is voluntary. The employer will only be obliged for the minimum employer contribution. In ERPNext, PAGIBIG must be created in Salary Component or Structure in Fixed Amount per Employee.