Taxes & Income
Overtime, holiday pay, leave entitlements, and the mandatory benefits every Philippine payslip should reflect.
When an SSS member dies the family can claim two things: a death benefit and a funeral grant. Whether the death benefit is a monthly pension or a one-time lump sum comes down to 36 contributions.
Permanent total or permanent partial? Pension or lump sum? The SSS disability benefit has four outcomes and two forks. The formulas, the RA 11199 schedule of months, the ₱500 supplemental allowance, and how to file.
SSS's microloan is live through UnionDigital Bank. 15 to 90 days, 8% a year — and a flat ₱200 bank fee that decides the actual price. The eligibility rules, the fee ceilings, and the effective rate nobody quotes you.
SSS runs three different pension formulas and pays whichever is highest. Here's what each one does, which one will win for you, and worked examples at ₱5,000, ₱10,000, and ₱20,000 salary credits.
SSS pays 90% of your daily salary credit for every approved day you were too sick to work. Here's the exact computation, the 4-day minimum, the 5-day notice rule, and three worked examples.
Retrenched, made redundant, or your company closed? SSS pays 50% of your salary credit for two months as one lump sum. The eligibility rules, the DOLE certification, and the filing deadline.
How much a self-employed, freelance, or informal-sector PhilHealth member pays in 2026 — the full 5% premium, self-declared income, and monthly, quarterly, and annual amounts side by side.
Senior citizens, indigents, persons with disability, and a few other groups don't pay PhilHealth premiums at all — PhilHealth calls them Sponsored Members. Who qualifies, under which law, and how coverage actually gets funded.
The full SSS contribution table for employers and employees, bracket by bracket — Monthly Salary Credit, EE and ER shares, the EC add-on, and where the ₱35,000 ceiling actually goes.
The SSS contribution table for household employers and kasambahay — the same EE/ER/EC split as any other employer-employee pair, plus the Batas Kasambahay rule that shifts the entire bill to the employer at low pay.
The SSS contribution table for OFWs — mandatory coverage under RA 11199, a higher ₱8,000 salary credit floor than every other membership type, and the full 15% paid without an employer's share.
The full SSS contribution table for self-employed members — no employer to split the bill with, so you owe the entire 15% yourself. Bracket-by-bracket amounts and how to pick your own MSC.
The SSS contribution table for voluntary members and non-working spouses — same 15% self-paid rate as self-employed members, but with its own MSC rule for spouses tied to a working partner's record.
Once you have a PRN, paying your SSS salary loan through GCash takes under a minute — GBills, search SSS, enter the reference number. Here's the exact screen-by-screen flow.
Your approved salary loan doesn't get you a payment slip automatically — you have to generate the Payment Reference Number yourself on My.SSS. Here's exactly where to click.
PhilHealth is a flat 5% of your monthly basic salary, split evenly between you and your employer — but a ₱10,000 floor and ₱100,000 ceiling change the math at both ends. Worked examples at minimum wage, ₱50,000, and ₱100,000.
105 days of paid maternity leave, the solo parent extension, the 7-day father allocation, and how the SSS benefit actually gets computed and paid.
Who's entitled to the 10% night shift differential, who's excluded, and how it stacks — multiplicatively, not additively — with overtime and holiday pay.
7 days of employer-paid paternity leave, who qualifies, the 4-delivery limit, and why it isn't reimbursed by SSS the way maternity leave is.
All 2026 holidays in the Philippines at a glance: 12 regular holidays, 8 nationwide special non-working days, the Eid'l Fitr and Eid'l Adha dates, and the ASEAN Summit days off in Cebu and Metro Manila, plus the pay rules if you work or don't work on each.
SSS doesn't lend against your salary — it lends against a capped, rounded number most guides gloss over. How the Monthly Salary Credit ceiling works, 8% vs 10% interest, and what you'd actually receive.
The 2026 salary grade and monthly pay of every elected official — barangay to President — plus how an LGU's income class changes the figure.
The current daily minimum wage in all 17 Philippine regions, with the wage order behind each rate and the increases already scheduled.