Pag-IBIG Contribution Table for Employers, 2026
Employers contribute 2% of an employee's monthly fund salary. The employee pays 1% when monthly compensation is ₱1,500 or less, and 2% above that. The fund salary is capped at ₱10,000, so neither side pays more than ₱200 a month.
Pag-IBIG contributions by monthly compensation
| Monthly compensation | Fund salary | Employee rate | Employee share | Employer share (2%) | Total |
|---|---|---|---|---|---|
| ₱1,500.00 | ₱1,500.00 | 1% | ₱15.00 | ₱30.00 | ₱45.00 |
| ₱5,000.00 | ₱5,000.00 | 2% | ₱100.00 | ₱100.00 | ₱200.00 |
| ₱10,000.00 | ₱10,000.00 | 2% | ₱200.00 | ₱200.00 | ₱400.00 |
| ₱20,000.00 | ₱10,000.00 | 2% | ₱200.00 | ₱200.00 | ₱400.00 |
The rules behind the table
- Employer share: 2% of the fund salary.
- Employee share: 1% when monthly compensation is ₱1,500 or less, and 2% above ₱1,500.
- Fund salary cap: ₱10,000. Compensation above it is contributed on ₱10,000.
- Maximum: ₱200 for the employee and ₱200 for the employer each month.
How to read this table
Find the row for the employee's monthly compensation. The fund salary column shows the amount the contribution is computed on, which stops rising at ₱10,000. The employee rate column shows which split applies: the 1% rate at ₱1,500 or below, and the 2% rate above it. Employers may not deduct their own share from pay, and an employee may contribute more than the required amount.
Verified against Pag-IBIG Fund Circular No. 460 (MFS increase) on 9 October 2026.
Official sources
Primary references this guide is checked against.
Frequently asked questions
What is the Pag-IBIG contribution for employers?
The employer contributes 2% of the monthly fund salary.
What rate does an employee pay to Pag-IBIG?
The employee pays 1% when monthly compensation is ₱1,500 or less, and 2% when it is above ₱1,500.
What is the maximum Pag-IBIG contribution?
The fund salary is capped at ₱10,000, so the most the employee pays is ₱200 a month and the most the employer pays is ₱200 a month.