Quick answer: For 2026, Pag-IBIG (HDMF) contributions are computed on your monthly fund salary capped at ₱10,000. The rate is 1% (employee) plus 2% (employer) if your pay is ₱1,500 or less, and 2% plus 2% above that. The mandatory maximum is therefore ₱200 from you and ₱200 from your employer (₱400 total). Self-employed members pay both shares. Compute your exact contribution →
Last updated: 17 October 2026, based on HDMF Circular No. 460.
Pag-IBIG contribution table 2026 (employed members)
| Monthly fund salary (₱) | Contribution base | Employee share | Employer share | Total per month |
|---|---|---|---|---|
| 1,000 | ₱1,000 | ₱10 (1%) | ₱20 (2%) | ₱30 |
| 1,500 | ₱1,500 | ₱15 (1%) | ₱30 (2%) | ₱45 |
| 2,000 | ₱2,000 | ₱40 (2%) | ₱40 (2%) | ₱80 |
| 3,000 | ₱3,000 | ₱60 (2%) | ₱60 (2%) | ₱120 |
| 5,000 | ₱5,000 | ₱100 (2%) | ₱100 (2%) | ₱200 |
| 7,500 | ₱7,500 | ₱150 (2%) | ₱150 (2%) | ₱300 |
| 10,000 | ₱10,000 | ₱200 (2%) | ₱200 (2%) | ₱400 |
| 15,000 and above | ₱10,000 (capped) | ₱200 (2%) | ₱200 (2%) | ₱400 |
Source: Pag-IBIG Fund (HDMF) Circular No. 460, signed 15 January 2024, covering contributions from February 2024 onwards. Fund salary above ₱10,000 is counted as ₱10,000.
Anything between the rows is simple: employee share = 2% of your pay up to ₱10,000 (1% only if you earn ₱1,500 or less), and the employer matches with 2%. At ₱6,200, for example, that is ₱124 each.
Worked example. Marco earns ₱28,000 a month. His fund salary is capped at ₱10,000, so he pays 2% × ₱10,000 = ₱200 and his employer adds another ₱200. If he gets a raise to ₱45,000, his Pag-IBIG contribution does not change.
The ₱10,000 cap, and what changed since 2024
Before February 2024, the Maximum Fund Salary was ₱5,000, which made the largest monthly share ₱100 each. HDMF Circular No. 460 raised the cap to ₱10,000, so the maximum doubled to ₱200 each (₱400 total). It applies to both mandatory and voluntary members.
| Period | Maximum Fund Salary | Max employee share | Max employer share |
|---|---|---|---|
| Until January 2024 | ₱5,000 | ₱100 | ₱100 |
| February 2024 onwards (including 2026) | ₱10,000 | ₱200 | ₱200 |
The rates themselves did not change: 1% or 2% for the employee, 2% for the employer. We found no later circular changing the cap, so the figures above still apply for 2026. Pag-IBIG’s own website blocks automated reading, so confirm any future change on pagibigfund.gov.ph or with your HR.
What counts as “fund salary”?
Pag-IBIG uses a wider definition than PhilHealth. Circular 460 defines fund salary as basic salary and other allowances, meaning wages, fees and similar regular earnings received in a month, however they are labelled or computed. Because the cap is only ₱10,000, this rarely changes the result for office workers, but it matters for lower-paid workers whose allowances push them across the ₱1,500 or ₱5,000 lines.
Who pays what: Pag-IBIG contribution by member type
| Member type | Rate | Who pays | Monthly amount at the cap |
|---|---|---|---|
| Employed (private, government, seafarer) | 2% employee + 2% employer | Employee and employer | ₱200 + ₱200 |
| Self-employed (mandatory coverage) | 2% + 2% | Member pays both | ₱400 |
| Voluntary member (18 to 65 years old) | 2% (employee rate) | Member | ₱200 |
| OFW (employed by foreign-based employer) | 2% of fund salary | Member, no local employer | ₱200 (see note) |
| Kasambahay earning below ₱5,000 | 3% (pay ₱1,500 or less) or 4% (above ₱1,500) | Employer pays all | Depends on pay |
| Kasambahay earning ₱5,000 or more | 2% + 2% | Kasambahay and employer | Up to ₱200 + ₱200 |
| Non-working spouse | 2% of 50% of the working spouse’s fund salary | Spouse, no employer share | Up to ₱100 if the working spouse’s pay reaches ₱10,000 |
| Other earning groups (farmers, vendors, drivers, occasional workers) | 1% for ₱1,000 to ₱1,500, 2% above | Member | Up to ₱200 |
OFW note: Circular 460 places Filipinos employed by foreign-based employers under mandatory coverage, but it does not spell out an OFW counterpart. Most guides apply the employee share (up to ₱200). We could not confirm this on Pag-IBIG’s own site, so treat the OFW row as an estimate and check your exact amount with Pag-IBIG.
Self-employed members pay double
Circular 460 treats self-employed persons under mandatory coverage as both employee and employer. So a freelancer or small-business owner with fund salary of ₱10,000 or more pays 2% + 2% = ₱400 a month, not ₱200. If you are a freelancer and also registered with SSS, the SSS contribution table shows how your SSS contributions compare.
Voluntary membership
Anyone aged 18 to 65 can register as a voluntary member, as can members who stopped working locally or abroad but want to keep contributing, such as pensioners or people with passive income. You follow the same contribution rules, and loan eligibility rules still apply. There is no employer to pay the other half.
Kasambahay
For household workers paid below ₱5,000 a month, the employer pays all of it (3% or 4%). At ₱5,000 and above, they split it 2% + 2%. A kasambahay paid ₱8,000 therefore pays ₱160 and the household employer pays ₱160.
How Pag-IBIG is deducted from your payslip
Your employer deducts your 2% from your pay and remits both shares. The employer cannot deduct its own share from you. Because the amount is small and flat for most employees (₱200), many companies deduct it once a month, while others take ₱100 per cut-off. That is company practice, not a Pag-IBIG rule, so read your payslip. To see how Pag-IBIG, SSS, PhilHealth and withholding tax reduce a gross salary, try the salary calculator.
If you have two employers, each one deducts and matches its own share based on what it pays you.
What you get for your contribution
Your contributions, your employer’s counterpart and the dividends credited each year form your savings, which you can claim when your savings mature or on other qualifying grounds set by Pag-IBIG. Keeping your contributions up to date is also what makes you eligible for Pag-IBIG loans, including the multi-purpose and housing loans (see our Pag-IBIG loans guide and the Pag-IBIG housing loan calculator). The Pag-IBIG MP2 savings program is a separate voluntary savings product, not part of the mandatory contribution in this table. Use the MP2 calculator to project how extra savings could grow.
Common questions about the table
“I earn ₱40,000. Why is my Pag-IBIG only ₱200?” The ₱10,000 cap. Employee share is 2% of ₱10,000.
“Can I pay more than ₱200?” Yes. Members may contribute more, and the employer only has to pay its mandatory share unless it agrees to match.
“Do I need a Pag-IBIG number before my first job?” Yes, your employer will ask for your Pag-IBIG MID. See which government IDs you need for your first job.
Related tools and guides
- Pag-IBIG Contribution Calculator for your exact monthly amount by member type.
- PhilHealth contribution table 2026 and the PhilHealth Contribution Calculator.
- SSS Contribution Table 2026 and the SSS Contribution Calculator.
- Government IDs for your first job.
- Pag-IBIG MP2 Calculator, Pag-IBIG Housing Loan Calculator and the Pag-IBIG loans guide.
- Withholding tax explained.
Sources: Pag-IBIG Fund (HDMF) Circular No. 460, “Guidelines on the Pag-IBIG Fund’s Implementation of Increase in the Maximum Fund Salary (MFS) Effective February 2024”, signed 15 January 2024 (copy of the circular); Pag-IBIG Fund. For estimation only. Confirm with Pag-IBIG or your HR department.