Pag-IBIG Contribution Table 2025
The Pag-IBIG Fund, which provides savings and housing loan programs in the Philippines, has updated its contribution structure for 2025.
Here are the key details regarding the contributions for employees and employers, Voluntary members, OFWs, Kasambhays, Self-Employed, and Non-working Spouses.
Key Points
- Maximum Contribution: For members earning above ₱5,000, the maximum contribution is capped at ₱200 from both the employee and employer, totaling ₱400 monthly.
- Self-Employed Contributions: Self-employed individuals are responsible for both shares (employee and employer), which totals 4% of their monthly income, with a maximum contribution of ₱400.
- Voluntary Members: Freelancers and Overseas Filipino Workers (OFWs) can contribute voluntarily with a minimum of ₱100 per month.
Pag-IBIG Contribution Table for Employee and Employer
| Fund Salary | Employee share | Employer share |
|---|---|---|
| ₱1,500 and below | 1% | 2% |
| Over ₱1,500 | 2% | 2% |
The Pag IBIG premium hike in 2025, effective from February 2024, resulted in a maximum contribution of ₱200 for the member and another ₱200 for the employer, $400 in total.
Also, the Monthly fund salary (MFS) is increased to the maximum of ₱10,000 in January 2025 under Section 7 of Republic Act No. 9679.
Example Calculation
If an employee earns ₱8,000:
- Employee Contribution: ₱8,000 × 0.02 = ₱160
- Employer Contribution: ₱8,000 × 0.02 = ₱160
- Total Monthly Contribution: ₱160 + ₱160 = ₱320
This structure ensures that both employees and employers contribute fairly towards the Pag-IBIG Fund, which supports housing loans and savings programs for its members.
Pag-IBIG Contribution Table for Kasambhays
The Mandatory Monthly Savings (MS) for domestic workers (Kasambahays) earning less than Five Thousand Pesos (₱5,000) per month will be calculated according to the rates outlined below.
These contributions will be made by their employers.
| Fund Salary | Total MS Rate to be Shouldered by Employer |
|---|---|
| ₱1,500 and below | 3% |
| Over ₱1,500 | 4% |
If a domestic worker’s (Kasambahay) gross monthly salary is at least Five Thousand Pesos (₱5,000), both the Kasambahay and their employer will contribute their respective shares to the monthly Mandatory Savings.
| Fund Salary | MS Rate to be Shouldered by Kasambahay | MS Rate to be Shouldered by Employer |
|---|---|---|
| ₱5,000 and above | 2% | 2% |
Pag-IBIG Contribution Table for Self-Employed
The table below outlines the Other Earning Groups. This category includes farmers, fishermen, market vendors, workers in the transport sector, and self-employed individuals in similar fields.
It also encompasses service providers, family drivers, and others who work occasionally or irregularly rather than on a regular basis.
| Fund Salary | Contribution Rate |
|---|---|
| At least ₱1,000 to ₱1,500 | 1% |
| Over ₱1,500 | 2% |
For self-employed individuals, they must pay both the employee and employer shares, which would total ₱400 if they earn at least ₱10,000 per month.
This adjustment aims to enhance savings and promote homeownership among members of the Pag-IBIG Fund.
Pag-IBIG Contribution Table for Non-working Spouses
Non-working spouses who dedicate their time to managing household and family responsibilities are eligible for coverage unless they are also involved in another job or profession that requires mandatory coverage.
This is applicable as long as the employed spouse is a registered Pag-IBIG member and agrees to include the non-working spouse in the Fund membership.
| Fifty Percent (50%) of Working Spouse’s Monthly Fund Salary | Contribution Rate |
|---|---|
| ₱1,500 and below | 1% |
| Over ₱1,500 | 2% |
Non-working spouses will not be obligated to make the employer’s contribution.
Once you’ve determined your Pag-IBIG contribution, you can deduct it along with other benefits from your monthly salary and calculate your taxable income for income tax.
For withholding tax calculation, you must check our BIR Personal Income Tax Calculator Philippines.
Contribution Due Date
Contributions must be remitted on or before the 10th day of the following month. For example, contributions for January should be submitted by February 10.
This structure ensures that all members can benefit from the savings and housing loan programs provided by the Pag-IBIG Fund.