Pag-IBIG Contribution Rates and History
Pag-IBIG Fund (HDMF) — reference tables, assumptions and calculation examples.
Applicable period and how to use this reference
The maximum fund salary changed from ₱5,000 to ₱10,000 effective February 2024, not January. DBM Circular Letter 2024-2, section 2 records this change under Pag-IBIG Circular 460. The table below uses the post-change schedule, including the site’s 2025 and 2026 computations.
For ordinary employee contributions at 2%, January 2024’s ₱5,000 cap meant a maximum ₱100 employee share and ₱100 employer share. From February 2024, the ₱10,000 cap gives ₱200 each. Do not apply the newer cap to a January 2024 adjustment.
The lower employee rate applies at the threshold shown below; it does not change the employer’s 2% rate. These examples do not calculate special-category obligations or optional additional savings. Ask Pag-IBIG to confirm your membership category and the correct contribution period. Use the net pay calculator for an ordinary current employee payroll estimate.
Pag-IBIG Contributions from February 2024
Contribution Examples
| Monthly Salary | Employee Rate | Employee Share | Employer Share | Total |
|---|---|---|---|---|
| ₱1,500 | 1.0% | ₱15.00 | ₱30.00 | ₱45.00 |
| ₱3,000 | 2.0% | ₱60.00 | ₱60.00 | ₱120.00 |
| ₱5,000 | 2.0% | ₱100.00 | ₱100.00 | ₱200.00 |
| ₱10,000 | 2.0% | ₱200.00 | ₱200.00 | ₱400.00 |
| ₱25,000 | 2.0% | ₱200.00 | ₱200.00 | ₱400.00 |