How to fill in this payslip
- 1Company name
e.g. Bautista Food Corp. - 2Company address
e.g. 22 J.P. Rizal St., Brgy. Malanday, Marikina City - 3Pay period
e.g. November 1–30, 2026 - 4Pay date
e.g. November 12, 2026 - 5Employee name
e.g. Kristine Joy M. Villanueva - 6Position
e.g. Accounting Assistant
How the deductions are worked out
Each deduction comes from the employee's pay for the month, using the 2025 contribution tables and the TRAIN withholding tax table.
Example: ₱28,000 basic, ₱2,150.50 overtime and ₱2,000 de minimis. SSS uses the ₱30,150.50 taxable pay, whose credit is ₱30,000: 5% = ₱1,500. PhilHealth is 2.5% of ₱28,000 = ₱700; Pag-IBIG ₱200. Taxable pay less those is ₱27,750.50; tax is 15% of the ₱6,917.50 above ₱20,833 = ₱1,037.63.
- SSS — 5% of the monthly salary credit: pay rounded to the nearest ₱500, from ₱5,000 to ₱35,000.
- PhilHealth — 2.5% of basic monthly salary (the employer pays the other 2.5%), from ₱10,000 to ₱100,000.
- Pag-IBIG — 2% of pay up to ₱10,000, so ₱200 at most.
- Withholding tax — TRAIN table on taxable pay less the three contributions; nothing below ₱20,833 a month.
What a payslip should show
DOLE expects each employee to see how their pay was reached. Before you hand it over, check that it has:
- The employer's name and the employee's name, ID and position.
- The pay period and the date paid.
- Every earning — basic, overtime, holiday pay, night differential, allowances.
- Every deduction, including loans, and the net pay in figures and in words.
Questions people ask
Are the SSS, PhilHealth and Pag-IBIG figures exact?
They follow the published 2025 tables: SSS at 5% of the monthly salary credit, PhilHealth at 2.5% of basic pay (₱10,000 floor, ₱100,000 ceiling) and Pag-IBIG at 2% up to ₱200. Your remittance can differ — for example when SSS counts other pay — so if it does, type the remitted figure in the line under the table and the payslip uses it.
Is withholding tax worked out correctly?
It uses the TRAIN law's withholding table for 2023 onward on taxable pay less the three contributions. De minimis benefits (rice, uniform, medical allowances within the limits) are left out of the tax. Year-end adjustments, the 13th month and other benefits above ₱90,000 are not on a single payslip — check the annualized figure in December.
Does a payslip need the employee's signature?
The law asks employers to give a pay statement; a signature is not required, but having the employee sign a copy as received is good proof of payment for DOLE inspections and disputes. Keep payroll records for at least three years.
Can I keep my company's details for next payday?
Save the payslip to My Desk. Next payday open it, change the period and the figures, and download again. Saved papers are encrypted — we never read them.
This page explains common practice and is not legal advice. Offices set their own rules — when in doubt, call ahead or ask your notary or lawyer.