Pag-IBIG Contribution Calculator 2026
Compute your monthly Pag-IBIG (HDMF) contribution for employees, self-employed, OFWs, and voluntary upgraded contributors. Updated with the 2026 ₱10,000 salary ceiling.
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How Pag-IBIG contributions are calculated in 2026
The Home Development Mutual Fund (HDMF), popularly known as Pag-IBIG, requires a monthly contribution from all employed Filipinos. The 2026 rate is 2% from the employee and 2% from the employer, calculated on the monthly compensation capped at the ₱10,000 Maximum Fund Salary.
This means the mandatory maximum is ₱200/month from each side (₱400 total) regardless of how much you actually earn. Members can voluntarily contribute more to boost their MP2 (modified Pag-IBIG 2) savings returns and housing loan eligibility.
The formula
If monthly compensation > ₱1,500:
Employee Share = Base × 2%
Employer Share = Base × 2%
If monthly compensation ≤ ₱1,500:
Employee Share = Base × 1%
Employer Share = Base × 2%
For self-employed / voluntary / OFW:
Full Contribution = Base × 4% (both shares paid by member)
2026 Pag-IBIG contribution table
| Monthly Salary | Contribution Base | Employee (2%) | Employer (2%) | Total (4%) |
|---|---|---|---|---|
| ₱1,500 and below | Actual salary | 1% of salary | 2% of salary | 3% of salary |
| ₱2,000 | ₱2,000 | ₱40 | ₱40 | ₱80 |
| ₱5,000 | ₱5,000 | ₱100 | ₱100 | ₱200 |
| ₱8,000 | ₱8,000 | ₱160 | ₱160 | ₱320 |
| ₱10,000 and above | ₱10,000 (cap) | ₱200 | ₱200 | ₱400 |
Note: The ₱10,000 Maximum Fund Salary cap was raised from ₱5,000 effective February 2024 (HDMF Circular 460). The mandatory maximum stays at ₱200/month employee share for the foreseeable future.
Voluntary contribution upgrade
You can voluntarily increase your Pag-IBIG contribution above the mandatory ₱200/month cap. Benefits of upgrading:
- Larger housing loan eligibility — Pag-IBIG considers your total accumulated savings when computing your maximum loanable amount
- Higher Pag-IBIG Regular Savings dividends — typically 6-7% annual dividend
- Access to MP2 program — separate 5-year contractual savings with dividends typically 6.5-7.5% annually
- Higher provident benefits at retirement, disability, or death
Most Filipinos voluntarily upgrade to ₱500/month or ₱1,000/month for stronger long-term savings without locking up cash like a time deposit.
Sample computations
Example 1: Employee earning ₱25,000/month (mandatory)
- Contribution base: ₱10,000 (capped)
- Employee share: ₱10,000 × 2% = ₱200
- Employer share: ₱10,000 × 2% = ₱200
- Total: ₱400/month
Example 2: Self-employed earning ₱30,000/month (mandatory only)
- Contribution base: ₱10,000 (capped)
- Total: ₱10,000 × 4% = ₱400 (paid in full by member)
Example 3: Employee with ₱500/month voluntary upgrade
- Mandatory employee share: ₱200
- Voluntary upgrade: ₱500
- Total employee contribution: ₱700/month
- Employer still contributes ₱200/month
- Grand total going to your Pag-IBIG: ₱900/month
Frequently asked questions
The maximum mandatory contribution is ₱200/month from the employee and ₱200/month from the employer, totaling ₱400/month. This is because the Maximum Fund Salary is capped at ₱10,000/month, so 2% × ₱10,000 = ₱200 each. Voluntary upgrades can push this higher.
Yes. There is no maximum limit on voluntary contributions. Many members add ₱500-₱2,000/month above the mandatory ₱200 to earn higher dividends (currently around 6-7%) and qualify for larger housing loans. You can also invest separately in MP2 (Modified Pag-IBIG 2) for a 5-year contractual savings program.
Yes. OFWs are mandatory members under RA 9679 (HDMF Law of 2009). They contribute the full ₱400 (both employee and employer shares) monthly, or can voluntarily upgrade to higher amounts. OFW members get the same housing loan privileges and dividend earnings as local members.
Effective February 2024, under HDMF Circular 460. The Maximum Fund Salary was raised from ₱5,000 to ₱10,000, doubling the mandatory maximum from ₱100 to ₱200/month per side. The HDMF Board may adjust this in future years.
Yes. Your employee share (mandatory + voluntary upgrade) is deducted from your gross income before computing BIR income tax. The employer share is paid by your company. Self-employed members can deduct their full Pag-IBIG contributions on their annual ITR.
Regular Savings is your standard membership contribution (₱200/mo mandatory). It earns 6-7% dividends and can be withdrawn at retirement (age 60), permanent disability, or death. MP2 (Modified Pag-IBIG 2) is a separate, voluntary, 5-year contractual savings program with typically 0.5-1% higher dividends than Regular Savings. MP2 is more flexible — you can withdraw after 5 years even without retirement.
Each year, Pag-IBIG declares a dividend rate based on its investment performance (typically 6-7% for Regular Savings, 6.5-7.5% for MP2). Dividends are credited to your account every year. Unlike a bank time deposit, dividends are tax-exempt by law, making Pag-IBIG very competitive with traditional savings products.
Regular Savings can be withdrawn upon retirement (age 60-65), permanent disability, separation from service due to health reasons, or death (paid to beneficiaries). Members can also withdraw after 20 years of continuous membership. MP2 savings can be withdrawn after the 5-year contract period or rolled over for another term.