Pag-IBIG Contribution Table 2026
Complete Pag-IBIG contribution table. Find your exact monthly employee deduction and employer share for every salary bracket.
Last updated: January 2026 · HDMF Circular No. 460 · RA 9679 · Maximum Fund Salary ₱10,000
| Monthly Salary | Employee Rate | Employee Share | Employer Share | Total |
|---|---|---|---|---|
| ₱1,000 | 1% | ₱10.00 | ₱20.00 | ₱30.00 |
| ₱1,500 | 1% | ₱15.00 | ₱30.00 | ₱45.00 |
| ₱1,501 and above | 2% | 2% of salary | 2% of salary | 4% of salary |
| ₱2,000 | 2% | ₱40.00 | ₱40.00 | ₱80.00 |
| ₱3,000 | 2% | ₱60.00 | ₱60.00 | ₱120.00 |
| ₱4,000 | 2% | ₱80.00 | ₱80.00 | ₱160.00 |
| ₱5,000 | 2% | ₱100.00 | ₱100.00 | ₱200.00 |
| ₱6,000 | 2% | ₱120.00 | ₱120.00 | ₱240.00 |
| ₱7,000 | 2% | ₱140.00 | ₱140.00 | ₱280.00 |
| ₱8,000 | 2% | ₱160.00 | ₱160.00 | ₱320.00 |
| ₱9,000 | 2% | ₱180.00 | ₱180.00 | ₱360.00 |
| ₱10,000 and above | 2% | ₱200.00 | ₱200.00 | ₱400.00 |
Formula: Salary × 2% (capped at MFS ₱10,000) = ₱200 max per side. Source: HDMF Circular No. 460 · Effective February 2024.
How to Read the Pag-IBIG Contribution Table
The Pag-IBIG contribution table has two salary tiers. For employees earning ₱1,500 or below, the employee rate is 1% while the employer contributes 2%. For all employees earning above ₱1,500 — which covers nearly all formal sector workers — both employee and employer contribute 2% each. The contribution is computed on your actual salary up to the Maximum Fund Salary (MFS) cap of ₱10,000. This means anyone earning ₱10,000 or more pays the same flat ₱200 per month regardless of their actual salary level.
To find your exact monthly deduction: if your salary is ₱10,000 or above, your deduction is always ₱200. If your salary is between ₱1,501 and ₱9,999, multiply your salary by 0.02. If your salary is ₱1,500 or below, multiply by 0.01. The employer always contributes 2% of your salary up to the same ₱10,000 cap — their share never comes out of your pay.
The HDMF Circular 460 Update — What Changed
HDMF Circular No. 460, which took effect in February 2024 and remains current, doubled the Maximum Fund Salary from ₱5,000 to ₱10,000. Before this update, the maximum monthly contribution for both employee and employer was ₱100 each — a total of ₱200 going into a member’s savings. After the update, the maximum doubled to ₱200 per side — a total of ₱400 per month.
This change significantly increased the savings accumulated in members’ Total Accumulated Value (TAV) accounts and directly increased loan eligibility. Since Pag-IBIG multi-purpose loans are based on a percentage of TAV, members who have been contributing since February 2024 now have higher loan ceilings than they did before the update. The doubling also means higher annual dividend earnings since dividends are applied to the full TAV balance.
| Item | Before Feb 2024 | From Feb 2024 |
|---|---|---|
| Maximum Fund Salary | ₱5,000 | ₱10,000 |
| Max employee contribution | ₱100 | ₱200 |
| Max employer contribution | ₱100 | ₱200 |
| Max total monthly savings | ₱200 | ₱400 |
Voluntary Contributions and MP2
The mandatory ₱200 monthly contribution is the floor, not the ceiling. Pag-IBIG members can voluntarily contribute more than the mandatory amount through two channels. The first is simply increasing your regular Pag-IBIG savings above the mandatory ₱200. The second is the Modified Pag-IBIG II (MP2) program — a separate voluntary savings account that earns higher dividends than regular Pag-IBIG savings, with a five-year lock-in period and tax-free earnings.
MP2 dividends have historically been higher than regular Pag-IBIG dividends, making it an attractive savings vehicle for members who want to grow their government savings beyond the mandatory contribution. Both employed and self-employed members can open an MP2 account. Contributions to MP2 are separate from your mandatory savings and do not affect your regular loan eligibility calculations, which are based on your mandatory TAV only.
Frequently Asked Questions
Does the ₱200 cap apply to all employees regardless of salary?
Yes. Any employee earning ₱10,000 or more per month has a mandatory contribution capped at ₱200. A manager earning ₱80,000 and a rank-and-file employee earning ₱12,000 both pay exactly ₱200 per month. The cap ensures that higher earners do not pay disproportionately large mandatory contributions while still benefiting from the program.
Are kasambahay (household workers) covered?
Yes. Household workers are covered under the Kasambahay Law (RA 10361). For kasambahay earning below ₱5,000 per month, the employer shoulders both the employee and employer share of Pag-IBIG contributions. For those earning ₱5,000 and above, contributions are split normally between employee and employer.
What is the contribution for self-employed and voluntary members?
Self-employed and voluntary members pay both the employee and employer share themselves — a minimum of ₱400 per month based on the ₱10,000 MFS. They can also choose to declare a higher monthly income and contribute more to build a higher TAV. Payment can be made monthly, quarterly, semi-annually or annually through the Virtual Pag-IBIG portal, GCash, or accredited payment centers.
Also in Philippines:
📋 Rates verified — Official sources: pagibigfund.gov.ph · HDMF Circular No. 460 · RA 9679
⚠️ This page is for informational purposes only and does not constitute legal or financial advice. KnowMyGovt is not affiliated with Pag-IBIG Fund (HDMF) nor the Philippine government. Always verify with official government sources at pagibigfund.gov.ph.
