Registered Nurse Salary & Benefits Breakdown Philippines (2026)
Provides patient care in hospitals, clinics, and other healthcare facilities. BSN license required.
Typical monthly salary range: ₱18,000 – ₱45,000
Monthly Net Pay by Experience Level
Entry-Level ₱18,000/mo
Net Pay ₱16,450.00
SSS -₱900.00
PhilHealth -₱450.00
Pag-IBIG -₱200.00
Tax Exempt
Mid-Level ₱28,000/mo
Net Pay ₱24,969.95
SSS -₱1,400.00
PhilHealth -₱700.00
Pag-IBIG -₱200.00
Tax -₱730.05
Senior-Level ₱45,000/mo
Net Pay ₱38,331.60
SSS -₱1,750.00
PhilHealth -₱1,125.00
Pag-IBIG -₱200.00
Tax -₱3,593.40
Side-by-Side Comparison
| Item | Entry-Level | Mid-Level | Senior-Level |
|---|---|---|---|
| Gross Salary | ₱18,000.00 | ₱28,000.00 | ₱45,000.00 |
| SSS (Employee) | ₱900.00 | ₱1,400.00 | ₱1,750.00 |
| SSS MSC Bracket | ₱18,000 | ₱28,000 | ₱35,000 |
| PhilHealth (Employee) | ₱450.00 | ₱700.00 | ₱1,125.00 |
| Pag-IBIG (Employee) | ₱200.00 | ₱200.00 | ₱200.00 |
| Withholding Tax | Exempt | ₱730.05 | ₱3,593.40 |
| Total Deductions | ₱1,550.00 | ₱3,030.05 | ₱6,668.40 |
| Net Take-Home Pay | ₱16,450.00 | ₱24,969.95 | ₱38,331.60 |
| Employer Total Cost | ₱20,480.00 | ₱31,730.00 | ₱49,855.00 |
| Annual Net Pay | ₱197,400.00 | ₱299,639.40 | ₱459,979.20 |
| 13th Month Pay | ₱18,000.00 | ₱28,000.00 | ₱45,000.00 |
Detailed Breakdown: Registered Nurse at ₱28,000/month
Here is the full deductions breakdown for the median Registered Nurse salary of ₱28,000.00 per month:
Gross Monthly Salary ₱28,000.00
SSS Contribution
MSC ₱28,000 · 5% employee share - ₱1,400.00
PhilHealth Contribution
5% of ₱28,000.00 · 50% employee share - ₱700.00
Pag-IBIG Contribution
2.0% of salary (max P5,000 base) - ₱200.00
Taxable Income ₱25,700.00
Withholding Tax
15% bracket - ₱730.05
Net Take-Home Pay ₱24,969.95
Annual Earnings Summary
Annual projections for each experience level, including the mandatory 13th month pay:
Entry-Level
Annual Net ₱197,400
13th Month ₱18,000
Total Annual ₱215,400
Mid-Level
Annual Net ₱299,639
13th Month ₱28,000
Total Annual ₱327,639
Senior-Level
Annual Net ₱459,979
13th Month ₱45,000
Total Annual ₱504,979
Frequently Asked Questions
How much does a Registered Nurse earn in the Philippines in 2026?
A Registered Nurse in the Philippines typically earns between ₱18,000 and ₱45,000 per month, with a median salary of around ₱28,000. Actual pay varies by experience, location, and company size.
What is the net take-home pay for a Registered Nurse?
After SSS, PhilHealth, Pag-IBIG, and withholding tax deductions, a Registered Nurse takes home approximately ₱16,450.00 (entry-level) to ₱38,331.60 (senior-level) per month.
How much SSS contribution does a Registered Nurse pay?
Based on the 2026 SSS contribution table, a Registered Nurse pays between ₱900.00 (at ₱18,000 salary, MSC ₱18,000) and ₱1,750.00 (at ₱45,000 salary, MSC ₱35,000) per month.
Is a Registered Nurse salary taxable in the Philippines?
At the entry-level salary of ₱18,000, a Registered Nurse is tax exempt under the TRAIN Law. At the mid-level salary of ₱28,000, the monthly tax is ₱730.05.
What is the total employer cost for hiring a Registered Nurse?
The total employer cost for a Registered Nurse ranges from ₱20,480.00 (entry-level at ₱18,000) to ₱49,855.00 (senior-level at ₱45,000). This includes the base salary plus employer shares of SSS, PhilHealth, Pag-IBIG, and EC contributions.
Disclaimer: Salary figures are approximate ranges based on industry surveys and job market data.
Deductions are computed using 2026 government-mandated rates. Actual compensation may vary based on location,
company, experience, and specific employment terms. Verify with official sources:
SSS,
PhilHealth,
Pag-IBIG,
BIR.