Payslip.ph
Start free

Pag-IBIG contribution table 2026

Pag-IBIG contributions in 2026 are 2% each from employee and employer on up to ₱10,000 a month, so ₱200 each at most. The table, the 1% rule and deadlines.

Updated · 4 min read · Figures computed with the Payslip.ph payroll engine on the 2026 rules

Pag-IBIG is the simplest of the three contributions: 2% from the employee and 2% from the employer, on monthly compensation of up to ₱10,000.00. Since February 2024 that puts the most either side pays at ₱200.00 a month.

In short
  • Employee: 2% of monthly compensation, or 1% if it is ₱1,500.00 or less.
  • Employer: 2% of monthly compensation.
  • Maximum fund salary: ₱10,000.00, so at most ₱200.00 each, ₱400.00 in total.
  • Basis: basic salary plus cost of living allowance.

Pag-IBIG contribution table 2026

Monthly compensationCompensation usedEmployee shareEmployer shareTotal
₱1,000.00₱1,000.00₱10.00 (1%)₱20.00₱30.00
₱1,500.00₱1,500.00₱15.00 (1%)₱30.00₱45.00
₱3,000.00₱3,000.00₱60.00 (2%)₱60.00₱120.00
₱5,000.00₱5,000.00₱100.00 (2%)₱100.00₱200.00
₱8,000.00₱8,000.00₱160.00 (2%)₱160.00₱320.00
₱10,000.00₱10,000.00₱200.00 (2%)₱200.00₱400.00
₱15,000.00₱10,000.00₱200.00 (2%)₱200.00₱400.00
₱25,000.00₱10,000.00₱200.00 (2%)₱200.00₱400.00
₱50,000.00₱10,000.00₱200.00 (2%)₱200.00₱400.00
Computed with the Payslip.ph engine on the 2026 rules.

How to compute it

Employee share = 2% × min(monthly compensation, ₱10,000) · Employer share = the same

For anyone earning ₱10,000 or more, the answer is always ₱200.00 from each side. Below that, multiply by 2%, or by 1% for the employee share when the compensation is ₱1,500 or less.

Higher savings are voluntary
An employee may ask for a higher contribution than ₱200, or enroll in the MP2 savings program through payroll. Those amounts are deducted from pay, but the employer's share does not grow with them.

Loans

Pag-IBIG multi-purpose and calamity loans are repaid by payroll deduction. The employer remits the amortizations with the contributions, using the Short-Term Loan Remittance Form, and is liable if it deducts and fails to remit.

When to remit

Contributions and loan payments are reported on the Membership Contribution Remittance Form through Virtual Pag-IBIG for Employers. The deadline follows the first letter of the employer's name:

Employer name starts withPay within the following month
A to D10th to 14th
E to L15th to 19th
M to Q20th to 24th
R to Z, or a number25th to the end of the month

Late payment carries a penalty of one-tenth of one percent a day. See also the PhilHealth table and the SSS contribution table 2026.

SSS, PhilHealth and Pag-IBIG calculatorFree, no account needed, on the same engine as Payslip.ph.

Common questions

How much is the Pag-IBIG contribution in 2026?

2% of monthly compensation from the employee and 2% from the employer, computed on no more than ₱10,000. The most either side pays is ₱200 a month.

Who pays only 1%?

Employees earning ₱1,500 or less a month pay 1%. The employer still pays 2%.

Can an employee contribute more than ₱200?

Yes. An employee may choose a higher regular contribution or save in the MP2 program through payroll deduction. The employer's share stays at the computed amount.

When is the Pag-IBIG contribution due?

By employer name: A to D from the 10th to the 14th of the following month, E to L from the 15th to the 19th, M to Q from the 20th to the 24th, and R to Z or numbers from the 25th to the end of the month.

Related guides

ContributionsPhilHealth contribution table 2026 for employees and employersRead Withholding taxBIR withholding tax table 2026 and how to compute tax on salaryRead KasambahayThe Kasambahay Law: an employer's guide to wages, benefits and contributionsRead

Run your next payroll on Payslip.ph

First 5 workers free, no card to start, and every payslip line shows its formula.

Start free See pricing