Key Facts
SSS EE | 4.5% of MSC (Monthly Salary Credit) |
PhilHealth EE | 2.5% of basic salary (shared 5% total) |
Pag-IBIG EE | 2% (max PHP 100/month for regular) |
BIR Income Tax | Progressive 15–35% (TRAIN Law) |
13th Month | Mandatory by December 24 |
DOLE | Department of Labour and Employment compliance |
Key Config Points
- SSS, PhilHealth, Pag-IBIG: three separate agencies with different contribution schedules
- 13th month pay: 1/12 of annual basic salary per month actually worked; tax-exempt up to PHP 90,000
- BIR Form 2316: annual income tax certificate to employees by January 31; Alphalist by Feb 28
- TRAIN Law (2018): simplified income tax with higher exemptions; review current brackets
- Pag-IBIG: housing provident fund; max voluntary PHP 5,000/month
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PYPH_PH_SAP_ECP_Complete_Guide.pptx — 50 slides