PHILIPPINE COMPLIANCE
Payroll Spotlight stores statutory versions with each payroll. This page explains current seeded references; employers should still validate their exact filing requirements.
The current schedule effective January 2025 uses 15% of monthly salary credit: 5% employee and 10% employer, with MSC from ₱5,000 to ₱35,000. Employer-only EC is added, and amounts above ₱20,000 MSC are allocated to MPF.
Official primary source ↗For 2023 onward, payroll uses the revised graduated withholding table for the applicable daily, weekly, semi-monthly, or monthly pay period after mandatory deductions and exempt compensation.
Official primary source ↗The governing terminal schedule uses 5% of monthly basic salary, with a ₱10,000 floor and ₱100,000 ceiling, split equally between employee and employer.
Official primary source ↗With the ₱10,000 maximum fund salary effective February 2024, the maximum mandatory employee share is ₱200 and employer share is ₱200 per month.
Official primary source ↗Effective-dated tables and audit trails show exactly which rule was used.