{
  "$comment": "Machine-readable companion to https://valem.run/calculators/philippines/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/philippines/net-salary",
  "dataUrl": "https://valem.run/calculators/philippines/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Philippines net pay model by Valem (https://valem.run/calculators/philippines/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/philippines/net-salary/verify",
  "country": "philippines",
  "countryName": "Philippines",
  "formula": "net-salary",
  "formulaName": "Net pay",
  "title": "Salary Calculator Philippines — net take-home",
  "answer": "Your Philippine net pay is gross minus SSS, PhilHealth and Pag-IBIG contributions and TRAIN withholding tax.",
  "lang": "en",
  "currency": "PHP",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "BIR",
      "url": "https://www.bir.gov.ph",
      "checked": "2026-08-02"
    },
    {
      "label": "SSS",
      "url": "https://www.sss.gov.ph",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossMonthly",
      "type": "number",
      "label": "Gross monthly salary (PHP)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "sss",
      "type": "number",
      "label": "SSS",
      "format": "currency",
      "formula": "$round((grossMonthly < 35000 ? grossMonthly : 35000) * 0.05, 2)"
    },
    {
      "name": "philhealth",
      "type": "number",
      "label": "PhilHealth",
      "format": "currency",
      "formula": "$round(grossMonthly <= 0 ? 0 : (grossMonthly < 100000 ? (grossMonthly > 10000 ? grossMonthly : 10000) : 100000) * 0.025, 2)"
    },
    {
      "name": "pagibig",
      "type": "number",
      "label": "Pag-IBIG",
      "format": "currency",
      "formula": "$round((grossMonthly < 10000 ? grossMonthly : 10000) * 0.02, 2)"
    },
    {
      "name": "contributions",
      "type": "number",
      "formula": "$round(sss + philhealth + pagibig, 2)"
    },
    {
      "name": "annualTaxable",
      "type": "number",
      "formula": "($a := (grossMonthly - contributions) * 12; $round($a > 0 ? $a : 0, 2))"
    },
    {
      "name": "monthlyTax",
      "type": "number",
      "label": "Withholding tax",
      "format": "currency",
      "formula": "($x := annualTaxable; $a := $x <= 250000 ? 0 : $x <= 400000 ? ($x - 250000) * 0.15 : $x <= 800000 ? 22500 + ($x - 400000) * 0.20 : $x <= 2000000 ? 102500 + ($x - 800000) * 0.25 : $x <= 8000000 ? 402500 + ($x - 2000000) * 0.30 : 2202500 + ($x - 8000000) * 0.35; $round($a / 12, 2))"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(grossMonthly - contributions - monthlyTax, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 30,000 PHP",
      "given": {
        "grossMonthly": 30000
      },
      "expect": {
        "sss": 1500,
        "philhealth": 750,
        "pagibig": 200,
        "netMonthly": 26542.5
      }
    },
    {
      "description": "S2 18,000 PHP — below the tax threshold",
      "given": {
        "grossMonthly": 18000
      },
      "expect": {
        "contributions": 1550,
        "monthlyTax": 0,
        "netMonthly": 16450
      }
    }
  ],
  "spec": {
    "id": "net-salary-philippines",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossMonthly": {
          "type": "number",
          "minimum": 0
        },
        "sss": {
          "type": "number",
          "readOnly": true
        },
        "philhealth": {
          "type": "number",
          "readOnly": true
        },
        "pagibig": {
          "type": "number",
          "readOnly": true
        },
        "contributions": {
          "type": "number",
          "readOnly": true
        },
        "annualTaxable": {
          "type": "number",
          "readOnly": true
        },
        "monthlyTax": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {},
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossMonthly': 30000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.sss",
        "expr": "$round((grossMonthly < 35000 ? grossMonthly : 35000) * 0.05, 2)"
      },
      {
        "path": "$.philhealth",
        "expr": "$round(grossMonthly <= 0 ? 0 : (grossMonthly < 100000 ? (grossMonthly > 10000 ? grossMonthly : 10000) : 100000) * 0.025, 2)"
      },
      {
        "path": "$.pagibig",
        "expr": "$round((grossMonthly < 10000 ? grossMonthly : 10000) * 0.02, 2)"
      },
      {
        "path": "$.contributions",
        "expr": "$round(sss + philhealth + pagibig, 2)"
      },
      {
        "path": "$.annualTaxable",
        "expr": "($a := (grossMonthly - contributions) * 12; $round($a > 0 ? $a : 0, 2))"
      },
      {
        "path": "$.monthlyTax",
        "expr": "($x := annualTaxable; $a := $x <= 250000 ? 0 : $x <= 400000 ? ($x - 250000) * 0.15 : $x <= 800000 ? 22500 + ($x - 400000) * 0.20 : $x <= 2000000 ? 102500 + ($x - 800000) * 0.25 : $x <= 8000000 ? 402500 + ($x - 2000000) * 0.30 : 2202500 + ($x - 8000000) * 0.35; $round($a / 12, 2))"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(grossMonthly - contributions - monthlyTax, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Net pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross monthly salary (PHP)",
              "bind": "$.grossMonthly"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "PHP"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Monthly breakdown",
              "items": [
                {
                  "label": "Gross",
                  "bind": "$.grossMonthly",
                  "format": "currency",
                  "currency": "PHP"
                },
                {
                  "label": "SSS",
                  "bind": "$.sss",
                  "format": "currency",
                  "currency": "PHP"
                },
                {
                  "label": "PhilHealth",
                  "bind": "$.philhealth",
                  "format": "currency",
                  "currency": "PHP"
                },
                {
                  "label": "Pag-IBIG",
                  "bind": "$.pagibig",
                  "format": "currency",
                  "currency": "PHP"
                },
                {
                  "label": "Withholding tax",
                  "bind": "$.monthlyTax",
                  "format": "currency",
                  "currency": "PHP"
                },
                {
                  "label": "Net",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "PHP"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Philippines 2025: SSS 5%, PhilHealth 2.5% and Pag-IBIG 2% contributions, then TRAIN income tax on annualised income (0% up to 250,000 PHP). Estimate, not tax advice.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "BIR",
                  "url": "https://www.bir.gov.ph",
                  "date": "2026-08-02"
                },
                {
                  "label": "SSS",
                  "url": "https://www.sss.gov.ph",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 30,000 PHP",
        "given": {
          "$.grossMonthly": 30000
        },
        "expect": {
          "$.sss": 1500,
          "$.philhealth": 750,
          "$.pagibig": 200,
          "$.netMonthly": 26542.5
        }
      },
      {
        "description": "S2 18,000 PHP — below the tax threshold",
        "given": {
          "$.grossMonthly": 18000
        },
        "expect": {
          "$.contributions": 1550,
          "$.monthlyTax": 0,
          "$.netMonthly": 16450
        }
      }
    ]
  }
}