SSS
Employee and employer shares, including the Mandatory Provident Fund portion and the employer-only EC.
BIR e-invoicing is mandatory from 31 December 2026.Read what it means
Payroll · Sahod
Semi-monthly or monthly runs with SSS, PhilHealth, Pag-IBIG and withholding tax computed from the tables in force — then payslips to every employee and one journal entry to your books.
Named the way the agencies name them, computed the way their circulars say.
Employee and employer shares, including the Mandatory Provident Fund portion and the employer-only EC.
The premium on basic monthly salary, shared equally, with the floor and ceiling applied.
Employee and employer shares up to the maximum fund salary.
The BIR's revised tables for daily, weekly, semi-monthly and monthly pay, with the December year-end adjustment.
One-twelfth of basic salary earned in the year under PD 851, with the ₱90,000 exemption tracked across benefits.
Tables as in force for 2026, checked 28 September 2026. Every table has an effective date, so a change applies from the right pay date.
Four agencies. One run.
Run payroll
01
Approved time, overtime, leave and holidays from the portal, per employee, for the cut-off.
02
Basic pay plus overtime, rest-day and holiday premiums and night differential, each at the rate the Labor Code sets for that day.
03
SSS, PhilHealth and Pag-IBIG for employee and employer, split across cut-offs and trued up on the last one of the month.
04
Taxable pay runs through the BIR table for the pay frequency. Minimum wage earners' statutory pay stays exempt.
05
Approving locks the run, releases payslips to the portal and prepares the bank payout file.
06
One balanced journal entry: salaries and employer shares as expenses, what you owe each agency and your team as liabilities.
Pay groups with their own cut-offs and pay dates.
SSS (with the MPF and EC), PhilHealth and Pag-IBIG, employee and employer shares.
The BIR's per-period tables, and the cumulative average method for mid-year hires.
Annualised in December and at final pay; refunds by 25 January, or the balance withheld.
Tracked every run and paid in its own run by 24 December.
Rice, uniform, medical and other de minimis benefits exempt up to the RR 29-2025 ceilings; the excess counts toward ₱90,000.
Service incentive, maternity, paternity, solo parent, VAWC and special leave for women, with their legal lengths.
Regular holidays and special days for 2026 and 2027, as proclaimed.
Every day-type rate from the DOLE handbook, rest days included.
SSS, Pag-IBIG and company loans deducted until paid.
Last salary, pro-rated 13th month, unused leave and the tax refund, computed together.
In the portal and as a PDF, with year-to-date totals.
A payout file and a bank advice list for each run. (Bank-specific layouts are not claimed.)
Every SSS, PhilHealth, Pag-IBIG and BIR deadline for the month, marked filed and paid.
One journal entry per run. No re-keying.
Posted runs are locked, and every change is logged.
Built from the same run, so the totals agree with the payroll register and the journal entry.
BIR 1601-C
Monthly remittance return of income taxes withheld on compensation
BIR 1604-C
Annual information return, with the alphalist of employees (Schedules 1 and 2)
BIR 2316
Certificate of compensation payment and tax withheld, per employee
SSS
Contribution collection list
SSS loans
Loan collection list
PhilHealth
RF-1 premium remittance report
Pag-IBIG
Membership contribution remittance form (MCRF)
Pag-IBIG loans
Short-term loan remittance form (STLRF)
13th month
13th month pay breakdown, per employee
Payroll register
Every employee, every line, every run
Year to date
Every employee, every component, so far this year
Books
Approving a run writes one balanced journal entry to your ledger — salaries, employer shares, what you owe SSS, PhilHealth, Pag-IBIG and the BIR, and net pay. Your bookkeeper sees totals, not individual salaries.
Every rate table has an effective date, so a mid-year change applies from the right pay date.
Wage orders for NCR, Central Luzon, CALABARZON, Central Visayas and Davao, with minimum wage earners' statutory pay kept tax-exempt.
The 2026 and 2027 proclamations. Eid'l Fitr and Eid'l Adha are added as each is proclaimed.
SSS Circular 2024-006 (15% with the Mandatory Provident Fund), PhilHealth's 5% premium with the ₱10,000 floor and ₱100,000 ceiling, Pag-IBIG under HDMF Circular 460, and the BIR withholding tables under RR 11-2018 for 2023 onward. They were last checked on 28 September 2026 and are stored as dated tables.
Under PD 851: total basic salary earned in the calendar year, divided by twelve, paid on or before 24 December. Up to ₱90,000 of 13th-month pay and other benefits combined is exempt from income tax.
Yes. Rice subsidy, uniform allowance and the other de minimis benefits stay tax-exempt up to the ceilings in RR 29-2025, in force from 6 January 2026. Anything above a ceiling counts toward the ₱90,000 exemption first.
No. A minimum wage earner's statutory minimum wage, and the holiday pay, overtime, night differential and hazard pay that go with it, are exempt. Talaan marks the employee from the regional wage order and keeps those amounts out of taxable pay.
Owners and admins can. A bookkeeper you've invited sees the payroll journal totals in the books; to run or approve payroll they need payroll access, which you grant separately.
Enter the figures from their previous employer's BIR 2316. Withholding then uses the BIR's cumulative average method for the rest of the year, and the December adjustment covers both employers — so that employee doesn't qualify for substituted filing.
Add your employees, run a practice payroll, and compare it with what you paid last time.