Pag-IBIG Contribution Table Philippines 2026

Pag-IBIG (HDMF) contribution structure 2026

This section shows the contribution assumptions currently used by this page. Because payroll reference pages are year-sensitive, the contribution basis, cap, and employee-employer split should be verified against the latest official Pag-IBIG guidance.

Pag-IBIG employee and employer share table

Check the employee share first if you want to match what usually appears on a payslip.

These are standard mandatory shares for employed members. Members may contribute more than the minimum, and the employer is not required to match the extra. Other membership categories (such as OFWs, kasambahays, and self-employed members) may follow different rules. Always verify the latest official Pag-IBIG contribution schedule if you need the exact current payroll basis.

Who pays the Pag-IBIG contribution?

For payroll users, one of the most important questions is whether the Pag-IBIG amount on the payslip is only the employee share or the full contribution. Here is how it works:

• Employee share is the part usually deducted from salary
• Employer share is the part paid separately by the employer
• Total contribution is the sum of both sides
• The payslip often shows only the employee-side deduction

How salary caps affect the deduction

Pag-IBIG payroll deductions are easier to understand when the salary cap is explained clearly. The standard mandatory contribution is computed on Fund Salary up to the Maximum Fund Salary (MFS) of ₱10,000.00. Under Circular No. 460, Fund Salary includes basic salary and other allowances. Once salary exceeds this cap, the mandatory contribution does not increase further — it stays at ₱200.00 for the employee share and ₱200.00 for the employer share, or ₱400.00 combined. Members may still choose to contribute more than the minimum; the employer is not required to match the additional amount.

How much is Pag-IBIG contribution per salary level

These examples help connect the reference table to actual payslip expectations.

Where Pag-IBIG appears on payroll

Pag-IBIG is usually one of the standard government deductions shown on a payslip together with SSS, PhilHealth, and withholding tax. The employee share is typically listed as a separate line item in the deductions section. Understanding that Pag-IBIG is only part of the full payroll deduction picture helps when comparing it against other deductions.

If you want to see Pag-IBIG together with other common deductions, use the Take-Home Pay Calculator next.

Why your actual Pag-IBIG deduction may differ

Actual payroll deductions may differ from a simplified reference page because payroll systems may apply updated contribution settings, compensation treatment, timing differences, or company-specific payroll handling. This page should be used as a practical reference, not a replacement for official payroll computation.

• Payroll systems may apply updated contribution settings not yet reflected in a simplified reference
• Compensation treatment may differ depending on how salary components are classified
• Timing differences between payroll cut-off and actual contribution remittance
• Company-specific payroll handling or rounding rules
• Updated Pag-IBIG circulars or contribution guidelines released after the schedule shown here