PHP Government Contributions

Under the Philippine Labor Code, employees are entitled to monetary benefits such as the minimum wage, 13th-month pay, holiday pay, and overtime pay, among many others.

In addition, the Labor Code also requires employers to become members of the Pag-IBIG Fund, PhilHealth, and SSS, as well as remit monthly contributions on behalf of their employees to these government offices. This ensures that employees have access to affordable house financing, health insurance, and social security benefits, as mandated by the law.

However, since employment with MyAdventure Group is an independent contractorship, the employee will take full responsibility for the payment of his contributions.

Government-mandated benefits from the Pag-IBIG, PhilHealth, and SSS cover the following workers:

• Permanent, temporary, or provisional employees (hired by private companies) under the age of 60 with a monthly income of more than PHP 1,000

• Household workers with a monthly income of at least PHP 1,000, including kasambahays, drivers, cooks, and gardeners.

• Filipinos working for Philippine-based or foreign-based employers and are working locally or overseas

• Foreigners not older than 60 years old who are living and working in the Philippines, except for those who are exempted under the country’s totalization agreements

• Income Tax

• Social Security System (SSS) - serves as an insurance program set by the government for all wage earners from the private institutions (the counterpart for government employees is GSIS) in the country. Members are required to contribute a certain amount depending on their salary bracket.

• Pagtutulungan sa Kinabukasan: Ikaw, Bangko, Industriya at Gobyerno (Pag-IBIG) - also known as the Home Development Mutual Fund (HDMF), Pag-IBIG is another form of national savings program and the financing office for affordable shelter. 

• Philippine Health Insurance Corporation (PhilHealth) - serves as a health insurance program for private employees providing financial aid and service privileges for health care. 

Pag-IBIG contribution rates

See contribution schedule

PhilHealth contribution rates

See contribution schedule

SSS contribution rates

See updated contribution schedule

To avoid penalties for late remittances, it’s important to take note of the contribution payment due dates of each government agency.

Pag-IBIG Contribution Payment Deadlines

Here are the Pag-IBIG Fund payment due dates (following the applicable month) according to the first letter of employer or business name:

• A to D: 10th to 14th day of the month

• E to L: 15th to 19th day of the month

• M to Q: 20th to 24th day of the month

• R to Z and 0 to 9: 25th to the last day of the month

Self-employed and voluntary members can opt to pay their contributions monthly or quarterly. Self-employed and voluntary members should remit their contributions on or before the 10th day of the month following the period covered. For example, the payment deadline for the month of July is August 10.

If you opt to pay quarterly, you have to remit your contribution on the 10th day of the month of the first month of the quarter. For instance, if you pay for the period of April to June, the due date is April 10.

PhilHealth Contribution Payment Deadlines

Payment deadlines (following the applicable month) for PhilHealth are based on the last digit of the PhilHealth employer number:

• 0 to 4: 11th to 15th day of the month

• 5 to 9: 16th to 20th day of the month

Employers are also required to use the Electronic Premium Remittance System (EPRS), a web-based application for accessing employment information as well the payment of premiums and the preparation and submission of remittance reports.

Individually paying members can pay either monthly, quarterly, semi-annually, or annually. The payment schedule for individually paying members is as follows:

Individually Paying Member's Payment Schedule

• Monthly: Pay until the last working day of the month being paid for. (Example: Month: January. Deadline: January 31)

• Quarterly: Pay until the last working day of the quarter being paid for. (Example: Period: January to March. Deadline: March 31)

• Semi-annually: Pay until the last working day of the first quarter of the semester being paid for. (Example: Period: January to June. Deadline: March 31)

• Annually: Pay until the last working day of the first quarter of the year being paid for. (Example: Period: January to December. Deadline: March 31)

SSS Contribution Payment Deadlines

For SSS contribution payments, the due dates (following the applicable month) are based on the 10th digit of the employer’s ID number or the last digit of the employee's SS number.

• 1 or 2: 10th day of the month

• 3 or 4: 15th day of the month

• 5 or 6: 20th day of the month

• 7 or 8: 25th day of the month

• 9 or 0: Last day of the month

Business and household employers have to pay monthly. Self-employed and voluntary members can pay on a monthly or quarterly basis. OFWs can pay anytime of the year, but contributions for October or December have to be paid on or before January 31 of the next year. 

For real-time posting of your contributions, pay them directly to any branch of Pag-IBIG, PhilHealth, and SSS. A more convenient option is to pay through one of their accredited bills payment centers or collecting agents. Posting of payments made through these channels may take up to three days.

Pag-IBIG, PhilHealth, and SSS contribution payments are accepted at all Bayad Center outlets, SM bills payment counters, and Robinsons Business Centers. 

VA is asked to save official receipts in the drive for compliance. 

/Volumes/GoogleDrive/Shared drives/MyAdventure Group/Head Office/Compliance & Legals/Human Resouces/VA/Marielle Buscato/Government Contribution Receipts

https://taxcalculatorphilippines.online/pag-ibig-contribution-table/

https://taxcalculatorphilippines.online/philhealth-contribution-table/

https://www.sss.gov.ph/wp-content/uploads/2024/12/2025-SSS-Contribution-Table-rev.pdf