Minimum Wage
Wage Order No. NCR-28, effective 26 September 2026. A minimum wage earner pays contributions and no income tax on the statutory wage.
Updated October 2026. Based on 2024-2026 BIR tax tables, SSS, PhilHealth, GSIS, and Pag-IBIG contribution schedules.
NCR rates below are from the National Wages and Productivity Commission. The daily floor for the rest of the country is in the NWPC regional summary dated 6 October 2026. This site does not copy that national table.
| NCR sector | Daily minimum |
|---|---|
| Non-agriculture | ₱755.00 |
| Agriculture, service/retail with 15 or fewer workers, and manufacturing with fewer than 10 workers | ₱718.00 |
On the salary calculator, choose Minimum wage when the amount you enter is the statutory minimum for the region and you have no other taxable pay. Income tax becomes ₱0. SSS or the kasambahay rule, PhilHealth, and Pag-IBIG stay. Holiday and overtime premiums are on the holiday pay page and the overtime calculator.
Frequently Asked Questions
Is a minimum wage earner exempt from income tax?+
Where are the rates outside NCR?+
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