New employees in the Philippines are typically covered by three main mandatory government contributions:

SSS – Social Security System
PhilHealth – National health insurance
Pag-IBIG Fund – Home Development Mutual Fund

These are shared by employer and employee and are computed based on the employee’s monthly salary using statutory tables and rules that get updated periodically.

This is general legal information only, not a substitute for professional advice from a lawyer, accountant, or HR/payroll specialist.

I. General principles for new employees

1. Coverage and when contributions start

For private-sector employees (and many household/part-time workers):

Coverage is compulsory once there is an employer–employee relationship.
Contributions typically start on the first month the employee is on the payroll (even during probation, unless specifically exempted by law or regulation).
Employers are legally obligated to:
- Register the employee with SSS, PhilHealth, and Pag-IBIG (if not yet registered).
- Deduct the employee’s share from salary.
- Remit both shares (employer + employee) within prescribed deadlines.

Failure to remit, even if the employer has deducted the employee’s share, can lead to surcharges, interest, penalties, and even criminal liability for the employer.

2. The concept of “monthly salary credit” / contribution base

Each agency uses a salary-based table:

Monthly pay is mapped into a bracket (e.g., ₱10,000–₱10,249.99), which corresponds to:
- A “monthly salary credit” or “compensation range”, and
- A fixed contribution amount (split between employer and employee, plus an EC [Employees’ Compensation] share for SSS, which is employer-only).

The law and implementing rules set:

Minimum and maximum salary considered;
Contribution rates (e.g., a percent of the salary credit);
How the employer and employee share the amount.

II. SSS Contributions (Social Security System)

1. Who is covered?

All private sector employees (including probationary, casual, and contractual) with at least a minimum number of working days/hours per month, as defined by SSS rules.
Household helpers, OFWs (under separate rules), and self-employed/voluntary members are covered under other categories, but here we focus on employees.

2. Contribution components

An SSS employee contribution typically consists of:

Social Security (retirement, disability, sickness, maternity, death, funeral benefits) – shared by employer and employee.
Employees’ Compensation (EC) – paid solely by the employer.
Mandatory Provident Fund (for higher-income members, if applicable) – with rules on additional contributions above a certain salary level.

The total SSS contribution rate is a percentage of the monthly salary credit, with sub-allocations for employer share, employee share, and EC.

3. When contributions start and how they are remitted

For a new employee:

From the first month of employment, if not already an SSS member, the employee must be registered (usually by providing their personal details and obtaining/using an SSS number).
The employer:
- Computes contributions based on the salary bracket;
- Deducts the employee’s share every payroll;
- Remits the total (employer + employee + EC) to SSS by the statutory deadline (SSS uses deadlines based on the employer’s SSS number or similar schedule).

Late remittance leads to penalties and interest against the employer.

III. PhilHealth Contributions

1. Nature and coverage

PhilHealth is the national health insurance program. For employees, this means:

Employer and employee share the monthly premium, computed as a percentage of the employee’s basic monthly salary, subject to a floor and ceiling.
The law and implementing rules (Universal Health Care Act and PhilHealth circulars) provide:
- The annual premium rate for a given year;
- The income floor/ceiling for computing contributions;
- The sharing (typically 50–50 employer/employee for employed members).

2. When contributions start

Upon employment, an employee is either:
- Already a PhilHealth member (with existing PhilHealth number); or
- Newly registered as one.
The employer must:
- Ensure the employee has a PhilHealth Identification Number (PIN);
- Start deducting the employee’s half of the premium from the first month of coverage;
- Remit the full premium (employer + employee shares) monthly/quarterly following PhilHealth’s schedule.

3. Use of contributions

PhilHealth contributions entitle the employee and qualified dependents to hospitalization and other benefit packages under PhilHealth rules. While benefit availment is not directly tied to whether a specific month was paid (especially under Universal Health Care), compliance remains mandatory for employers.

IV. Pag-IBIG Fund (HDMF) Contributions

1. Nature and coverage

Pag-IBIG is a savings and housing fund:

Contributions form part of the employee’s personal savings plus counterpart from employer.
Members can:
- Avail short-term loans (e.g., multi-purpose loans);
- Eventually avail housing loans, subject to eligibility;
- Receive their Pag-IBIG savings (contributions + dividends) upon maturity or under specific circumstances (retirement, disability, etc.).

2. Contribution scheme for employees

Pag-IBIG employee contributions are:

Based on monthly compensation, subject to minimum and maximum compensation used for computing contributions.
A fixed employee contribution (e.g., ₱100 or 1%–2% of salary within ceiling) and a corresponding employer contribution (usually equal to or higher than the employee share, up to a ceiling).

Exact rates and ceilings are formally provided in Pag-IBIG Fund Circulars.

3. When contributions start

Upon employment, an employee must be:
- Registered with Pag-IBIG (if not already); or
- Linked to the employer as a member.
From the first month of coverage, the employer:
- Deducts the employee’s share from salary;
- Adds the employer share;
- Remits the total to the Fund on or before the statutory deadline.

V. “Schedule” in two senses: timing and amount

When people say “SSS / PhilHealth / Pag-IBIG contribution schedule”, they usually mean two things:

Payment schedule (when contributions are due)
Contribution tables (how much per salary range)

1. Payment schedule for employers

Each agency prescribes deadlines:

SSS – deadlines tied to employer’s SSS number or registration details (often mid-month for previous month’s contributions).
PhilHealth – monthly or quarterly remittance deadlines.
Pag-IBIG – usually monthly, with deadlines specified by Fund guidelines.

Employers must align payroll cut-offs, deduction timing, and remittances with these schedules.

2. Contribution tables for new employees

For each new employee, HR/payroll must:

Determine monthly pay basis (basic pay and what counts as “compensation” for each agency).
Locate the appropriate bracket on:
- SSS contribution table;
- PhilHealth premium table (using the current year’s premium rate and salary floor/ceiling);
- Pag-IBIG contribution schedule (typically a fixed amount or percentage up to a maximum).
Compute breakdown:
- SSS – employer share, employee share, EC (employer-only), plus provident if applicable.
- PhilHealth – total premium = salary × rate; split between employer and employee (usually 50–50).
- Pag-IBIG – employee contribution (e.g., a fixed amount per month) and employer counterpart (often equal up to a ceiling).
Reflect this in the payslip:
- Gross salary
- Less: SSS, PhilHealth, Pag-IBIG (employee shares)
- Net pay
- Employer’s internal records should separately track employer shares for remittance and accounting.

VI. Legal responsibilities and liabilities of employers

1. Registration duties

Employers must:

Register with SSS, PhilHealth, Pag-IBIG.
Register all covered employees within the time prescribed.
Keep a record of each employee’s ID numbers and contribution history.

2. Deduction and remittance

Deduct only what is authorized (lawful employee share).
Remit on time—delays or non-remittance can lead to:
- Surcharges and interest;
- Collection cases by the agencies;
- Criminal liability for officers or responsible persons (especially where the employer deducted but failed to remit).

3. Documentation and reporting

Employers are required to submit:

Monthly or quarterly contribution reports (names of employees, salary, contributions).
Updates when employees separate from service.
Records that can be examined in case of audit or investigation.

VII. Rights of new employees

For new hires, key rights relating to these contributions include:

Right to coverage
- From the start of employment, employees are entitled to be covered and credited with contributions that count toward benefits (SSS pensions and loans; PhilHealth coverage; Pag-IBIG savings/loans).
Right to accurate deductions
- Deductions must not exceed what the law and tables allow.
- Employer may not arbitrarily increase employee’s share beyond legal/official amounts.
Right to information
- Employees can demand:
  - Their SSS, PhilHealth, Pag-IBIG numbers;
  - The exact amounts being deducted;
  - Proof that contributions are actually remitted (e.g., through viewing their online account).
Right to redress
- If an employer:
  - Fails to remit contributions;
  - Underreports salary; or
  - Misclassifies the employee to avoid contributions;
  the employee can complain directly to SSS, PhilHealth, or Pag-IBIG, or seek help from DOLE or legal counsel.

VIII. Special issues for new employees

1. Probationary and project-based employees

As long as an employer–employee relationship exists and the worker meets the criteria of a “covered employee,” the obligation to contribute applies, even during probation or when the worker is project-based (unless the arrangement falls into a specific exclusion category by law or regulation).

2. Part-time / multiple employers

If an employee has multiple employers:

Each employer is generally responsible for deducting and remitting contributions based on the compensation they pay.
For SSS, the combined compensation can affect the total monthly salary credit, and coordination may be needed.
PhilHealth and Pag-IBIG rules address situations of multiple employers as well, focusing on total income and reporting.

3. Household workers (kasambahay)

For domestic workers:

There are specific rules under the Kasambahay Law:
- Employer usually shoulders a greater share or even the full contribution if the worker’s wage is below a certain threshold.
- Contribution schedules and minimum wages for household helpers are set out in law and agency rules.

IX. Practical checklist for employers onboarding new employees

Collect personal and ID information:
- Full name, birthdate, address, civil status.
- Existing SSS, PhilHealth, and Pag-IBIG numbers (if any).
Register or update memberships:
- If the employee has no SSS/PhilHealth/Pag-IBIG number, assist in registration.
- If already a member, update records to link them to your company.
Determine compensation base:
- Monthly salary and what counts as “compensation” for each agency.
Refer to current contribution tables and premiums:
- Map salary to appropriate brackets for SSS, PhilHealth, Pag-IBIG.
- Compute employer and employee shares.
Set up payroll system:
- Ensure the system deducts the correct employee shares each payday.
- Tag employer shares for remittance.
Prepare remittance and reports:
- Observe each agency’s deadline and reporting format.
- Keep copies of remittance forms and proof of payment.
Orient new employees:
- Explain deductions and benefits.
- Encourage them to create online accounts with SSS, PhilHealth, and Pag-IBIG to monitor contributions.

X. Summary

For new employees in the Philippines, the SSS, PhilHealth, and Pag-IBIG contribution schedule is essentially a combination of:

Mandatory membership from the start of employment;
Salary-based contribution tables that determine how much to pay;
Statutory deadlines for remittance that employers must follow; and
A system of shared contributions (employer and employee) that fund social security, health insurance, and housing savings.

From a legal standpoint, the key ideas are:

Contributions are compulsory (with few exceptions).
Employers must register, deduct correctly, and remit on time.
Employees gain rights to benefits and savings, and can question under-remittance, over-deduction, or non-remittance.

For day-to-day compliance, HR and payroll teams must keep up with the latest official contribution tables and circulars, but the underlying legal structure—coverage from day one, salary-based contribution brackets, and shared employer-employee responsibility—remains consistent.