BIR Withholding Tax Calculator header
WITHHOLDING TAX CALCULATOR
For Employees Earning Purely Compensation Income

(Labels with asterisk(*) displays descriptions of each by pointing your mouse on said *.)

Payroll Period
Gross Compensation Income
Taxable Compensation Income
REGULAR* Regular Compensation includes basic salary, fixed allowance for representation, transportation and other allowances paid less: net of mandatory deductions (GSIS, SSS, Philhealth and Pag-IBIG) to an employee per payroll period.
Basic Salary
Representation Allowance
Transportation Allowance
Cost of Living Allowance
Fixed Housing Allowance
Other Taxable Regular Compensation* This includes other regular income not identified above.
SUPPLEMENTARY* Supplementary Compensation includes payments to an employee in addition to the regular compensation such as commission, overtime pay, taxable retirement pay, taxable bonus and other taxable benefits with or without regard to a payroll period.
Commission
Profit Sharing
Fees including Director's Fee
Taxable 13th Month Pay & Other Benefits* The excess of the non-taxable 13th month pay & other benefits over the prescribed P90,000.00 ceiling is automatically entered in the corresponding box. (NOTE: The box is non-editable.)
Hazard Pay
Overtime Pay
Other Taxable Supplementary Compensation* This includes the following compensation:

     •  Taxable retirement pay.
     •  Taxable separation pay.
     •  Excess over the prescribed minimum amount for de minimis benefits after deducting the excess of the non-taxable 13th month pay over the prescribed 90,000 ceiling.
Non-Taxable/Exempt Compensation Income * This covers income earnings enumerated below received by a Minimum Wage Earner (MWE) which are not subject to withholding tax and subsequently to income tax. If additional compensation such as commission, honoraria and other allowances are entered in the next box (for taxable compensation income), the withholding tax due will be automatically computed by this calculator based on the entire income earnings (both non-taxable and taxable compensation income).
Basic Salary/Statutory Minimun Wage Earner (MWE) * The amount of Statutory Minimum Wage is based on the amount set by the Department of Labor and Employment (DOLE) per region.

For salaries above the SMW but below of the following:
     •  Daily - 684.99
     •  Weekly - 4,807.99
     •  Semi-Monthly - 10,416.99
     •  Monthly - 20,832.99
Holiday Pay (MWE)
Overtime Pay (MWE)
Night Shift Differential (MWE)
Hazard Pay (MWE)
13th Month Pay & Other Benefits*
     •  If the 13th month pay is more than P90,000.00, the excess is already taxable and the amount will be automatically entered by the calculator under the "13th Month Pay & Other Benefits" for Taxable Compensation Income.
     •  The other benefits includes Christmas bonus, productivity incentive bonus, loyalty award, gifts in cash or in kind and other benefits of similar nature actually received by officials and employees of both government and private offices.
De Minimis Benefits* The following are considered "de minimis" benefits not subject to withholding tax and income taxes on compensation income of both managerial and rank and file employees:

     •  Monetized vacation leave of employees in the private sector not exceeding ten (10) days and monetized leave credits paid to government employees.
     •  Medical cash allowance to dependents of employees not exceeding P750.00 per employee per semester or P125.00 per month.
     •  Rice subsidy of P1,500 or one sack of 50 kg. rice per month.
     •  Uniform and clothing allowance not exceeding P5,000 per annum.
     •  Actual yearly medical benefits not exceeding P10,000 per annum.
     •  Laundry allowance not exceeding P300.00 per month.
     •  Employees achievement award not exceeding P10,000 (tangible property).
     •  Gifts given during Christmas and major anniversary celebration not exceeding P5,000 per annum.
     •  Daily meal allowance for overtime work not exceeding 25% of the basic minimum wage.

Note: If the employee/worker received a single de minimis benefit which is more than the prescribed maximum amount, or if two or more de minimis benefits which are more than their respective prescribed maximum amounts, the excess is already subject to withholding tax and the following steps should be performed by the user of this calculator:

     1.  For two or more de minimis benefits, compute the total excess de minimis benefits.
     2.  Deduct the excess from the difference between the prescribed P90,000.00 ceiling over the non-taxable 13th month pay and other benefits.
     3.  If the excess is less that the difference between the prescribed P90,000.00 ceiling over the non-taxable 13th month pay and other benefits, the excess is not subject to withholding tax. However, if the excess is more that the difference, the excess is already subject to withholding tax and the user of this calculator compute the difference and it should be entered or added under the corresponding box of "Other taxable Supplementary Compensation".
SSS, GSIS, PAG-IBIG Contributions and Union Dues (Employee's Share Only)
Salaries and Other Forms of Compensation * These include non-taxable retirement benefits, non-taxable separation pay and other forms of compensation not falling under the enumeration provided under "Other Non-taxable/Exempt Compensation Income"
Other Non-Taxable/Exempt Compensation Income* This includes the following:

     •  Remunerations received as an incident of employment.
     •  Remuneration paid for agricultural labor.
     •  Remuneration for domestic services.
     •  Remuneration for casual labor not in the course of the employer's trade or business.
     •  Compensation for services by a citizen or resident of the Philippines for a foreign government or an international organization.
     •  Damages.
     •  Life insurance.
     •  Amount received by an insured as a return of premium.
     •  Compensation for injuries or sickness.
     •  Income exempt under treaty.
Total Non-Taxable/Exempt Compensation Income
Net Taxable Compensation Income
Your Withholding Tax for the Period