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SSS, PhilHealth, and Pag-IBIG Remittance Guide (Philippines): Deadlines, Rates, and Portals for Employers

SSS, PhilHealth, and Pag-IBIG Remittance Guide (Philippines): Deadlines, Rates, and Portals for Employers
Emmanuel Amegah

Emmanuel Amegah

September 9, 2026

Beyond BIR income tax withholding, every employer in the Philippines must remit contributions to three separate social benefit agencies: the Social Security System (SSS), the Philippine Health Insurance Corporation (PhilHealth), and the Home Development Mutual Fund (Pag-IBIG). Each has its own contribution schedule, remittance portal, and deadline.

Social Security System (SSS)

Rates (2026)

Party Rate Base
Employer 9.5% Monthly Salary Credit (MSC)
Employee 4.5% Monthly Salary Credit (MSC)
Total 14%

The MSC range runs from PHP 4,000 (minimum) to PHP 30,000 (maximum) for 2026. Contributions are based on the SSS salary bracket table, not actual gross salary. Employees earning above PHP 30,000/month are subject to an additional Mandatory Provident Fund (MPF) contribution on the excess up to PHP 35,000 total MSC — same 9.5%/4.5% split.

Verify the current MSC table at sss.gov.ph — the schedule has been revised annually.

Remittance deadline

Staggered by the last digit of the employer's SSS employer number:

Last digit Deadline
1 or 2 10th of the following month
3 or 4 15th of the following month
5 or 6 20th of the following month
7 or 8 25th of the following month
9 or 0 Last day of the following month

Remit via the My.SSS employer portal at my.sss.gov.ph through SSS-accredited banks, Bayad Center, or GCash.

Late penalty: 3% per month on the unremitted amount, compounding monthly with no cap.

PhilHealth (PHIC)

Rates (2026)

Party Rate Base
Employer 2.75% Basic monthly salary
Employee 2.75% Basic monthly salary
Total 5.5%

PhilHealth contributions are uncapped — 2.75%/2.75% applies to the full basic monthly salary. Verify the 2026 rate at philhealth.gov.ph — the rate has been increasing annually under the Universal Health Care Act.

Remittance deadline

Staggered by last digit of the employer's PhilHealth employer number. Confirm the current staggered schedule via the PhilHealth employer portal (pbef.philhealth.gov.ph).

Remit via PhilHealth-accredited banks, GCash, or over-the-counter at PhilHealth offices.

Late penalty: 2% per month on the unremitted contribution.

Pag-IBIG Fund (HDMF)

Rates (2026)

Party Rate Maximum Fund Salary Maximum contribution
Employer 2% PHP 10,000 PHP 200/month
Employee 2% PHP 10,000 PHP 200/month

Both employer and employee are capped at PHP 200/month regardless of actual salary. Employees may make voluntary contributions above the ceiling (up to PHP 5,000/month) — the employer does not match voluntary contributions.

Remittance deadline

Staggered by last digit of the employer registration number:

Last digit Deadline
1 or 2 10th to 14th of the following month
3 or 4 15th to 19th
5 or 6 20th to 24th
7 or 8 25th to 29th
9 or 0 30th or last day of the following month

Remit via the Virtual Pag-IBIG portal at virtualpagibig.com through accredited banks, GCash, or Bayad Center.

Late penalty: 1/10 of 1% per day (approximately 3% per month).

Consolidated Remittance Summary

Agency Employer rate Employee rate Deadline basis
SSS 9.5% of MSC 4.5% of MSC Last digit of SSS employer number
PhilHealth 2.75% of basic salary 2.75% of basic salary Last digit of PhilHealth employer number
Pag-IBIG 2% up to PHP 200 2% up to PHP 200 Last digit of Pag-IBIG employer number

Common Mistakes

1. Applying SSS contributions to gross salary instead of the MSC table. SSS is based on the MSC bracket, not actual salary. Applying 14% to PHP 50,000 gross significantly over-contributes versus the PHP 30,000 MSC ceiling.

2. Not registering new employees with all three agencies before their first contribution. Contributions remitted without a valid member number are held unposted — the employee receives no credit.

3. Treating PhilHealth as capped. Unlike SSS and Pag-IBIG, PhilHealth has no salary ceiling. For high earners, this is a material monthly cost. Applying an informal cap under-remits.

4. Missing the staggered deadlines for each agency. Each agency has its own staggered deadline based on different employer number suffixes. Treating all three as having the same deadline generates systematic late remittances.

5. Not deducting the employee share from payroll. Employee contributions must be deducted from net pay. Employers who absorb all three without deducting over-contribute on the employee's behalf — with tax and reconciliation implications.

How Cadana Supports Philippine Payroll Compliance

Computing SSS MSC brackets, applying the uncapped PhilHealth rate, managing the Pag-IBIG ceiling, and routing remittances to all three agencies on their respective staggered deadlines — Cadana's global payroll tax engine handles the full Philippine social contribution cycle at the API layer.

Book a demo at cadanapay.com/book-demo to see how it works in practice.

Sources and References

Emmanuel Amegah

Emmanuel Amegah