Pag-IBIG Contribution Calculator

Pag-IBIG, the Home Development Mutual Fund, takes a small fixed-looking slice of pay. The rule in force since February 2024, and still the schedule used for 2026, is HDMF Circular No. 460 under Republic Act 9679. Monthly compensation of ₱1,500 or below uses a 1% employee rate. Above ₱1,500 the employee rate is 2%. The employer rate is 2% in both bands.

Both shares are computed on a maximum fund salary of ₱10,000, and each side is capped at ₱200. That is why a ₱15,000 salary and a ₱50,000 salary show the same ₱200 employee deduction. The cap is the whole story. The rate did not shrink.

Employee share versus employer match

The number deducted from your salary is the employee share. Your employer adds a match of up to ₱200. That match does not reduce take-home pay. The net pay calculator subtracts only the employee share, and this page shows both so the cap is visible.

See the short table on the contributions guide and the longer note in the Pag-IBIG contribution guide.

Below the threshold, and at the cap

At ₱1,000 the employee rate is 1%, which is ₱10, and the employer rate is 2%, which is ₱20. At ₱30,000 both sides have already hit the ₱200 cap. The savings stay in your Pag-IBIG account. They are not a tax.