Internal Tool
🇵🇭 Withholding Tax on Compensation Calculator — Regular Pay Only
Estimate your projected withholding tax under the TRAIN Law (RA 10963), using 2026 BIR tables and the ₱90,000 non-taxable bonus threshold. For estimation purposes only — your final numbers will still come from Payroll on your payslip.
1Pay frequency & computation mode
3Earnings
Taxable earnings
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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
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Projected – rest of year
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.
This period
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 |
13th month pay is not entered here — this version excludes it entirely from the tax computation (it's taxed separately at the employee's annual tax rate). This box is only for other bonuses/incentives (performance bonus, signing bonus, cash gift, etc.) that share the ₱90,000 exemption.
Received this year to date
Expected – rest of year
Variable/unpredictable, so this is tracked YTD only — no rest-of-year projection field. Added into your combined 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 regular compensation only — 13th month pay is deliberately excluded from every figure here and must be taxed separately, straight against the employee's annual tax rate, outside this calculator. It uses 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.