Pag-IBIG Contribution Table Philippines 2026

Pag-IBIG (HDMF) contribution structure 2026

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 employee and employer share table

Check the employee share first if you want to match what usually appears on a payslip.

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 ₱10,000.00. Once salary exceeds this cap, the contribution does not increase further — it stays at ₱200.00 for the employee share and ₱200.00 for the employer share.

How much is Pag-IBIG contribution per salary level

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 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