Pag-IBIG Contribution Table Philippines 2026
View the current Pag-IBIG contribution table used in the Philippines and understand how the deduction usually appears on payroll. Use this page to check employee share, employer share, salary caps, and sample payroll cuts before moving to a broader take-home pay estimate.
Updated March 17, 2026
Current Pag-IBIG Contribution Structure
This section shows the contribution assumptions currently used by this page. Because payroll reference pages are year-sensitive, the contribution basis, cap, and employee-employer split should be verified against the latest official Pag-IBIG guidance.
Pag-IBIG Contribution Table Reference
Check the employee share first if you want to match what usually appears on a payslip.
| Monthly Compensation | Employee Share | Employer Share | Total Contribution | Payroll Note |
|---|---|---|---|---|
| ₱1,500 and below | 1% of salary | 2% of salary | 3% of salary | Both shares computed on actual salary |
| Over ₱1,500 – ₱5,000 | 2% of salary | 2% of salary | 4% of salary | Both shares computed on actual salary |
| Over ₱5,000 | ₱100 (capped) | ₱100 (capped) | ₱200 (capped) | Contribution capped at ₱5,000 MSC |
Always verify the latest official Pag-IBIG contribution schedule if you need the exact current payroll basis.
Who Pays the Pag-IBIG Contribution?
For payroll users, one of the most important questions is whether the Pag-IBIG amount on the payslip is only the employee share or the full contribution. Here is how it works:
- Employee share is the part usually deducted from salary
- Employer share is the part paid separately by the employer
- Total contribution is the sum of both sides
- The payslip often shows only the employee-side deduction
How Salary Caps Affect the Deduction
Pag-IBIG payroll deductions are easier to understand when the salary cap is explained clearly. The contribution is computed on monthly salary up to a maximum of ₱5,000.00. Once salary exceeds this cap, the contribution does not increase further — it stays at ₱100.00 for the employee share and ₱100.00 for the employer share.
Sample Pag-IBIG Payroll Cuts
These examples help connect the reference table to actual payslip expectations.
Where Pag-IBIG Appears on Payroll
Pag-IBIG is usually one of the standard government deductions shown on a payslip together with SSS, PhilHealth, and withholding tax. The employee share is typically listed as a separate line item in the deductions section. Understanding that Pag-IBIG is only one part of the full payroll deduction picture helps when comparing it against other deductions.
If you want to see Pag-IBIG together with other common deductions, use the Take-Home Pay Calculator next.
Why Your Actual Pag-IBIG Deduction May Differ
Actual payroll deductions may differ from a simplified reference page because payroll systems may apply updated contribution settings, compensation treatment, timing differences, or company-specific payroll handling. This page should be used as a practical reference, not a replacement for official payroll computation.
- Payroll systems may apply updated contribution settings not yet reflected in a simplified reference
- Compensation treatment may differ depending on how salary components are classified
- Timing differences between payroll cut-off and actual contribution remittance
- Company-specific payroll handling or rounding rules
- Updated Pag-IBIG circulars or contribution guidelines released after the schedule shown here
Frequently Asked Questions
Related Payroll and Pag-IBIG Pages
After checking the Pag-IBIG contribution table, you may also want to review these related pages.
- Updated
- March 17, 2026
- Review cycle
- Every 90 days
This page is not affiliated with any Philippine government agency. Information is based on publicly available official sources and may change. Always verify details with the relevant government office.