Mandatory Employee Benefits (SSS, PhilHealth, Pag-IBIG)

Created: Jan 05, 2026 Updated: Jan 05, 2026

Mandatory Government Benefits

Employers are required by law to register employees and remit contributions to these agencies:

1. SSS (Social Security System)

  • Coverage: Private sector employees
  • Contribution: Shared by employer (9.5%) and employee (4.5%)
  • Benefits: Sickness, maternity, disability, retirement, death, funeral

2. PhilHealth (Philippine Health Insurance Corporation)

  • Coverage: All employed persons
  • Contribution: 5% of basic salary (shared equally)
  • Benefits: Hospitalization, outpatient care, preventive services

3. Pag-IBIG (HDMF)

  • Coverage: All employees earning at least ₱1,000/month
  • Contribution: 2% employee + 2% employer (minimum ₱100 each)
  • Benefits: Housing loans, multi-purpose loans, calamity loans, savings

Employer Obligations:

  • Register all employees within 30 days of hiring
  • Deduct and remit contributions monthly
  • Penalties apply for non-compliance