What's left of your pay, and where the rest goes.

Payroll works from what actually happened in the cutoff: absences, tardiness, a mid-month raise, or an allowance your employer treats differently. BIR's withholding table also rounds its bracket edges, so the tax on a payslip can be a few centavos off, and December payroll squares the year up. If the gap is bigger than that, ask HR which line differs; this page shows you what each one should be.

Not unless it's large. The 13th month and all other bonuses together are tax-free up to ₱90,000 a year. Only the amount above that is added to your taxable income, usually in your December pay. Work out your 13th month, even for a part year.

No. The minimum wage itself is tax-free, and so are the holiday pay, overtime, night differential and hazard pay that come with it. You still pay SSS, PhilHealth and Pag-IBIG. If you also get taxable extras, like a commission, only those are taxed.

Yes. Pag-IBIG is a savings fund in your name. After 20 years of membership (240 monthly contributions), or when you retire at 60, it pays back everything you and your employer put in, plus the dividends it earned.

If you earn more than about ₱20,000 a month, the slice of your SSS contribution above that line goes to the Mandatory Provident Fund, now called the MySSS Pension Booster. It's an individual savings account that earns returns and is paid to you on retirement, on top of your regular SSS pension.

If you earn under ₱3 million a year and have few real business expenses, 8% is usually cheaper and much simpler to file. Graduated rates win when your income is low or your expenses are high. You choose on your first quarterly return of the year, and the choice holds for the whole year. The Fine-tune list shows both for your income.

Bills filed in 2026 would raise the tax-free line from ₱250,000 to ₱350,000 or more starting 2027. None was law when we last checked (October 2026). We'll update the calculator if one is signed.

No. The calculation runs in your browser, and your salary isn't sent anywhere to work it out. Your inputs are remembered on this device and in the page link, so you can bookmark or share a result; loans and other personal deductions are never put in the link. Only what you choose to send leaves your device: answers to the survey, or a reply to "Did we get it right?", stored without your name. The privacy policy has the details.

Under the First Time Jobseekers Assistance Act, government offices waive the fees once for: police and NBI clearance, barangay clearance, a medical certificate from a public hospital, PSA birth and marriage certificates, a transcript from a state school, your TIN and your UMID card. Get a barangay certification that you're a first-time jobseeker first. It's good for a year.

Your first employer registers you with BIR, and the TIN you get is yours for life: give the same one to every employer after. Having two is against the law, with a fine of up to ₱1,000, up to six months in jail, or both. If you already have one from school or a business permit, use that.

It usually covers only the days since you started, not a full cutoff. Some companies also pay new hires one payday late while they set you up, and a month's contributions may come off a short paycheck. From the second full cutoff, it should match what you see here.

Income tax only starts above ₱250,000 a year of taxable pay, so you may well pay none. SSS, PhilHealth and Pag-IBIG are different: everyone with a job pays them from the first peso. They buy your pension, your hospital cover and your housing loan, so it's money you get back in another form.

Not if you had one employer all year. Your employer files for you and gives you BIR Form 2316 by January; keep it, as banks and visa offices ask for it. If you had two employers in the same year, even one after the other, you file Form 1700 yourself by 15 April, using the 2316 from each.

No. A probationary employee is an employee: the same SSS, PhilHealth, Pag-IBIG and tax, from your first payday, and a 13th month for the months you worked. Student interns are different: they get an allowance, not a salary, so nothing is deducted until you're hired.

Online through ORUS, or with Form 1901 at the BIR office for where you live, before your first invoice. The old ₱500 yearly registration fee is gone. You get a Certificate of Registration, then keep books and issue an invoice for every payment. On your first quarterly return, choose 8% or the graduated rates.

Form 1701Q each quarter, by 15 May, 15 August and 15 November, then Form 1701A by 15 April for the whole year. If you chose the graduated rates, add Form 2551Q each quarter for the 3% percentage tax. On 8% you skip it.

Yes, and you pay both halves, since no employer pays the other one: 15% of your declared income for SSS, 5% for PhilHealth, and the employee and employer shares for Pag-IBIG. Paying them keeps your pension, hospital cover and loan access going. The calculator counts all of it when you choose Freelance.

Yes. Filipinos living in the Philippines pay tax on income from anywhere. Foreign clients don't withhold anything, so the whole amount is yours to declare on your quarterly return, in pesos, at the rate on the day it was paid.