Statutory rates and updates (SSS, PhilHealth, Pag-IBIG, BIR)
See the contribution and tax rates payroll uses, when each took effect, and how new rates are added.
Where: HR › Compliance & Reports › Statutory Rates.
This page lists every rate set payroll uses, with the date it took effect and the official source (circular or regulation).
How payroll picks the rates
Each payroll uses the rates in force on its pay date. The same goes for the 13th month, year-end annualization, Form 2316 and the Statutory Recheck, which use the rates for that tax year.
- A payroll paid on Sept 30, 2024 uses the 2024 SSS schedule (14%), even if you recompute it today.
- A payroll paid in 2026 uses the 2025 SSS schedule (15%).
- Posted payroll never changes. Its amounts are already saved. Rates only matter when a payroll is computed or recomputed.
The rate sets GodoERP includes
| Agency | From | Rates |
|---|---|---|
| SSS | Jan 1, 2023 | 14% (employee 4.5%, employer 9.5%), MSC ₱4,000–₱30,000 |
| SSS | Jan 1, 2025 | 15% (employee 5%, employer 10%), MSC ₱5,000–₱35,000, MPF above ₱20,000, EC ₱10 / ₱30 |
| PhilHealth | Jan 1, 2023 | 4%, floor ₱10,000, ceiling ₱80,000 |
| PhilHealth | Jan 1, 2024 | 5%, floor ₱10,000, ceiling ₱100,000 |
| Pag-IBIG | Jan 1, 2023 | Employee 1% / 2%, employer 2%, fund salary up to ₱5,000 |
| Pag-IBIG | Feb 1, 2024 | Employee 1% / 2%, employer 2%, fund salary up to ₱10,000 |
| BIR | Jan 1, 2023 | TRAIN withholding tax table (semi-monthly) and annual tax table |
| BIR | Jan 1, 2018 | 13th month and other benefits exempt up to ₱90,000 a year |
Each row shows In use today, Earlier, Scheduled (a future date) or Pending approval.
When an agency announces new rates
GodoERP adds them for you. New official rates come in a GodoERP update and appear here as Scheduled. They start on their effective date by themselves.
If a circular takes effect before the update reaches you, your team can add the rates:
- A user who prepares payroll clicks + Add new rate set for that agency. The form starts with today's rates, so change only what the circular changes.
- Enter In force from (the effective date) and the Official source, for example the circular number.
- Click Save as pending. Payroll ignores it for now.
- A different user with payroll approval clicks Activate.
Why you can't edit a rate set
Saved rate sets are never edited, so you can always see which rates a payroll used. To fix a mistake, add a newer set.
- Official sets added by GodoERP can't be deleted.
- A set your team added can be deleted only while no computed, approved or posted payroll uses it.
Tip: After a new rate set starts, open Statutory Recheck to compare posted payrolls with the rates of their own pay dates.
Related: Philippine HR and payroll compliance, HR reports and data checks.