SSS, PhilHealth, Pag-IBIG
Every employee brings three monthly remittances, each with an employer share and an employee share, and each with its own deadline. Here they are for one ₱18,000 salary.
← 8.1 Paying staff and the 1601-CThree agencies, two shares each
Every month, for every employee, an employer pays into three funds:
| SSS | Social Security System: pensions, sickness and maternity benefits |
|---|---|
| PhilHealth | Philippine Health Insurance Corporation (PHIC): health insurance |
| Pag-IBIG | Home Development Mutual Fund (HDMF): housing savings |
Each has an employee share, deducted from pay, and an employer share, paid by the business on top. The business sends both.
SSS: 15%, mostly the employer's
SSS is 15% of the Monthly Salary Credit (MSC), the salary bracket SSS assigns, from ₱5,000 to ₱35,000. The employer pays 10%, the employee 5%.
For Mae's ₱18,000: ₱2,700, of which Kuting Kitchen pays ₱1,800 and Mae ₱900. The employer also pays a small EC (employees' compensation) amount alone, for work-related injury and sickness.
PhilHealth: 5%, split in half
PhilHealth is 5% of monthly basic salary, shared 50/50. The salary used has a floor of ₱10,000 and a ceiling of ₱100,000.
For ₱18,000: ₱900, so ₱450 from Kuting Kitchen and ₱450 from Mae.
Pag-IBIG: ₱200 each, at most
Pag-IBIG is 2% from the employer and 2% from the employee, on salary up to ₱10,000. Anyone earning ₱10,000 or more hits the cap.
So Mae's is ₱200 + ₱200, the same as anyone else's above ₱10,000.
What a month costs
| Rate | Employer | Mae | |
| SSS | 15% of MSC | ₱1,800 | ₱900 |
| PhilHealth | 5% | ₱450 | ₱450 |
| Pag-IBIG | 2% + 2%, to ₱10,000 | ₱200 | ₱200 |
| Total | ₱4,000 + EC | ₱2,450 + EC | ₱1,550 |
₱1,550 came out of Mae's pay (her payslip in Lesson 8.1). ₱2,450 plus EC is Kuting Kitchen's own cost, on top of the ₱18,000 salary. With Jun too, the month's remittance is ₱8,000 plus EC. Budget for the employer share when you set a salary.
New hires: report within 30 days
| SSS | R-1A employment report, within 30 days of hiring |
|---|---|
| PhilHealth | ER2 report of employees, within 30 days of hiring |
| Pag-IBIG | Added to the monthly remittance schedule, filed through eSRS |
Get each new hire's SSS, PhilHealth and Pag-IBIG numbers on their first day. It saves a chase later.
Three different deadlines
October's contributions are paid in November, but each agency has its own day:
| Set by | October's due | |
| PhilHealth | Last digit of the PhilHealth Employer Number (PEN): 0–4 or 5–9 | 11–15 Nov |
| Pag-IBIG | First letter of the registered name: K is in E–L | 15–19 Nov |
| SSS | Last day of the month | 30 Nov |
Kuting Kitchen's PEN ends in 3; a PEN ending 5–9 pays the 16th to 20th. And BIR's 1601-C is due on the 10th: put all four on one calendar.
Where you pay, and paying late
| SSS | My.SSS: make the contribution list and a PRN (payment reference number), then pay with it. The PRN expires after the due date. |
|---|---|
| PhilHealth | EPRS (Electronic Premium Reporting System), with the monthly RF-1 report |
| Pag-IBIG | Virtual Pag-IBIG with eSRS, now required of all employers |
Late SSS contributions carry a 2% a month penalty. The employee shares were taken from your staff's pay, so they're the first thing to remit, not the last.
Pop Quiz: Ben's two staff
Ben's shop, Rosa Pet Supplies, has two staff at ₱18,000 a month, the same as Jun and Mae. Leave out EC.
How much does Ben remit to the three agencies for the month?
₱4,000 per employee (SSS ₱2,700 + PhilHealth ₱900 + Pag-IBIG ₱400), times two.
How much of that came out of the staff's pay?
₱1,550 each (₱900 + ₱450 + ₱200). The other ₱4,900 is Ben's employer share.
When is the Pag-IBIG remittance for October due?
The registered name starts with R, so it's in the R–Z group: the 25th to the end of the following month.
General information for learning, not tax advice. Kuting Kitchen, its staff, its PhilHealth number and Ben's shop are fictional; the salaries are illustrative. Contribution rates, salary brackets, the EC amount and remittance windows are set by SSS, PhilHealth and Pag-IBIG and change from time to time: check each agency's current schedule.
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