Internal Tool
🇵🇭 Withholding Tax on Compensation Calculator
Estimate your projected withholding tax under the TRAIN Law (RA 10963), using 2026 BIR tables and the ₱90,000 non-taxable bonus/13th-month threshold. For estimation purposes only — not an official BIR computation.
1Pay frequency & computation mode
3Earnings
Taxable earnings
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Projected – rest of year
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Non-taxable earnings & benefits
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Projected – rest of year
See "2026 de minimis limits" reference below. Any amount you pay above the statutory limit is taxable — put the excess under "Other taxable earnings" instead.
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Projected – rest of year
📋 2026 de minimis benefit limits (RR No. 29-2025, effective Jan 6, 2026)
| Rice subsidy | ₱2,500 / month |
| Uniform & clothing allowance | ₱8,000 / year |
| Laundry allowance | ₱400 / month |
| Medical cash allowance to dependents | ₱2,000 / semester |
| Actual medical assistance | ₱12,000 / year |
| Employee achievement awards | ₱12,000 / year |
| Christmas / major anniversary gifts | ₱6,000 / year |
| Monetized unused vacation leave (private sector) | up to 12 days / year |
| Daily meal allowance (OT / night & graveyard shift) | 30% of basic minimum wage |
| CBA & productivity incentive (combined with achievement awards) | ₱12,000 / year |
Received this year to date
Expected – rest of year
Have an extra bonus/incentive that also counts toward the ₱90,000 combined limit (e.g., a performance bonus, signing bonus, or cash gift — separate from 13th month)? Add anything already received straight into "Received this year to date" above. Add anything still expected before year-end into the second box — if 13th month auto-calculate is on, that box adds on top of the auto-computed amount rather than replacing it.
Variable/unpredictable, so this is tracked YTD only — no rest-of-year projection field. Added into your combined 13th month/bonus total, subject to the same shared ₱90,000 exemption as everything else in this box.
4Deductions
This only auto-fills the "Projected – rest of year" amounts below. Always enter your real YTD contributions yourself — they're never overwritten.
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Projected – rest of year
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Projected – rest of year
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Projected – rest of year
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Projected – rest of year
Mandatory SSS top-up contribution for members whose salary exceeds the regular MSC ceiling. Not covered by the "Auto-calculate" toggle above — that toggle only computes SSS/PhilHealth/Pag-IBIG. Both boxes here stay manual and stay visible even when auto-calculate is on; enter the amounts from your payslip.
This period
Projected – rest of year
📋 2026 statutory contribution rates used for auto-calculation
| SSS — employee share | 5% of Monthly Salary Credit (₱5,000–₱35,000 range) |
| PhilHealth — employee share | 2.5% of monthly basic salary (₱10,000–₱100,000 range) |
| Pag-IBIG (HDMF) — employee share | 2% of monthly compensation, capped at ₱10,000 (max ₱200/month) |
Projected withholding tax
₱0.00
Income breakdown
Gross taxable earnings₱0.00
+ Taxable bonus excess (over ₱90,000)₱0.00
− Non-taxable deductions (SSS/PhilHealth/Pag-IBIG/other)₱0.00
Net taxable income₱0.00
Non-taxable income received (info only, not taxed)₱0.00
This tool estimates withholding tax on compensation using TRAIN Law (RA 10963) tax tables effective 2023 onward and de minimis ceilings under RR No. 29-2025 (effective Jan 6, 2026). It does not account for every possible compensation item (e.g., fringe benefits tax on managerial/supervisory perks, multiple employers in one year, or mid-year rate changes). Actual withholding is determined by your employer's payroll system and the BIR. Use BIR's official calculator or consult your payroll/HR team to confirm.