Country: Philippines | Currency: Philippine Peso (₱) | Tax authority: BIR AI: This index lists every file in
ph/. For the full master index go to../INDEX.md.
Match the question to a row, open that one file. Don't scan the repo.
| If you need… | Open |
|---|---|
| Income tax / withholding tax table & rates (2023+ TRAIN) | bir/income_tax_table_2025.md |
| How to compute / withhold / remit / file WHT — forms 1601-C, 1604-C, 2316, annualization, substituted filing | bir/withholding_tax_procedures.md |
| TRAIN law — what changed | bir/train_law_summary.md |
| SSS contribution table / rates | sss/contribution_table_2025.md |
| PhilHealth premium | philhealth/contribution_rate_2025.md |
| Pag-IBIG contribution | pagibig/contribution_table_2025.md |
| 13th-month pay (₱90k tax-free) | benefits/13th_month_pay.md |
| De minimis benefits & ceilings | benefits/de_minimis_benefits.md |
| All non-taxable pay items | benefits/non_taxable_benefits.md |
| Minimum wage by region | min-wage/by_region_2025.md |
| Overtime / night-diff / holiday / rest-day premium pay multipliers | labor/premium_pay.md |
| Leaves — SIL, maternity, paternity, solo-parent, special leave, VAWC | labor/leaves.md |
| Final pay / back pay, Certificate of Employment, separation pay | labor/final_pay.md |
| A specific BIR issuance (RR/RMO/RMC, 2022–2026) by number/topic — with links to the official PDF | bir/issuances/INDEX.md |
| A specific SSS circular (2020–2026) — contribution schedules, benefits, loans — with links to the official PDF | sss/circulars.md |
| When/where gov't rates change (monitoring sources) | ../SCHEMA.md → Golden sources |
| Exact numbers for software / a payroll calculation (typed JSON, generated from + validated against these files) | ../data/index.json |
Every target file opens with frontmatter (rates, effective dates, source,
last_verified) and a## Summary. Read those two first — they answer most questions without reading the whole file. For computation, use the typeddata/*.jsonrate tables (don't parse the markdown tables for numbers). Markdown = source of truth + reasoning;data/= parse layer.
| Item | Rate / Amount | File |
|---|---|---|
| Income tax | 0%–35% graduated | bir/income_tax_table_2025.md |
| SSS total contribution | 15% of MSC (₱5,000–₱35,000); ER 10% / EE 5% | sss/contribution_table_2025.md |
| PhilHealth | 5% of basic salary (50/50), floor ₱10k / ceiling ₱100k | philhealth/contribution_rate_2025.md |
| Pag-IBIG | 2% EE + 2% ER, MFS ₱10,000 → max ₱200 each (since Feb 2024) | pagibig/contribution_table_2025.md |
| 13th month tax-free ceiling | ₱90,000 combined with other benefits | benefits/13th_month_pay.md |
| NCR minimum wage (non-agri) | ₱695/day (WO NCR-26, eff Jul 2025) | min-wage/by_region_2025.md |
bir/income_tax_table_2025.md— Graduated annual and monthly tax tables, TRAIN Law 2023+ ratesbir/train_law_summary.md— What RA 10963 (TRAIN) changed for payroll; 2018 vs 2023 tranchesbir/withholding_tax_procedures.md— How to compute, withhold, remit, and file (1601-C, 1604-C, 2316)bir/issuances/INDEX.md— Archive of ALL BIR issuances (RR/RMO/RMC) with payroll-relevance tags. 2022–2026 complete = 894 issuances, auto-maintained by thetools/bir-capturejob; pre-2022 (bir-archive) is a pending extension
sss/contribution_table_2025.md— Full monthly contribution table by salary range; employer, employee, EC columnssss/circulars.md— Archive of all 142 SSS Circulars (2020–2026) with payroll tags + direct PDF links (auto-captured bytools/sss-capture)
philhealth/contribution_rate_2025.md— 2025 premium rate, computation formula, salary floor/ceiling, remittance deadline
pagibig/contribution_table_2025.md— Contribution rates by salary bracket, voluntary vs mandatory, remittance schedule
benefits/13th_month_pay.md— PD 851 rules: who qualifies, how to compute, December 24 deadline, ₱90k tax treatmentbenefits/de_minimis_benefits.md— BIR-listed de minimis benefits with peso ceilings (non-taxable if within limit)benefits/non_taxable_benefits.md— All non-taxable compensation items under TRAIN Law
min-wage/by_region_2025.md— Daily minimum wage by RTWPB region, agricultural vs non-agricultural
labor/premium_pay.md— Overtime, night-shift differential, rest day, special day & holiday pay multipliers (+ the DOLE combined-multiplier matrix)labor/leaves.md— SIL, maternity (RA 11210), paternity, solo-parent, special leave for women, VAWClabor/final_pay.md— Final pay (30-day rule), Certificate of Employment, separation pay
| Law / Reg | What it covers |
|---|---|
| RA 10963 (TRAIN Law) | Income tax reform — graduated table, de minimis limits, ₱90k ceiling |
| PD 851 | Mandatory 13th month pay |
| RA 11199 (SSS Reform Act) | SSS contribution rate schedule through 2025 |
| RA 11223 (Universal Health Care) | PhilHealth premium rate increase schedule |
| RA 9679 | Pag-IBIG mandatory membership and contributions |
| BIR RR 11-2018 | Updated de minimis benefit amounts under TRAIN |
| DOLE-BWC | Minimum wage orders by region |
Last updated: 2026-06-24