Resources / Philippine payroll
Withholding tax calculator
Estimate BIR withholding on employee compensation for a pay period. Separate taxable pay, exempt benefits, and employee deductions to see how the estimate is built.
01 / Pay details
Enter compensation for one period
Start with basic pay. Add only the other items received during the selected period.
Taxable compensation income
Regular
Fixed allowances and other regular paySupplementary
For above-minimum earners, put taxable overtime, bonuses, and other taxable extra pay in the supplementary fields.
Non-taxable and exempt compensation
Only enter benefits that qualify for an exemption. Previously paid benefits determine how much of the annual ₱90,000.00 limit remains; they are not added to this period’s gross.
BIR table effective January 2023; checked through September 2026.
03 / How it works
What BIR taxes in this estimate
Gross compensation adds basic pay, taxable allowances, supplementary pay, and benefits paid in the period. The first ₱90,000.00 of 13th month and other benefits received during the year is exempt; only the remaining part is taxable. Qualified de minimis and other confirmed exempt amounts are excluded.
Employee statutory contributions and union dues reduce taxable compensation. The selected BIR period table applies a fixed base tax plus a percentage of the excess over its bracket threshold. For NCR minimum wage earners, the entered basic pay is treated as exempt only when it does not exceed the selected daily minimum rate multiplied by paid days.
The calculator assumes each amount was correctly classified. Check minimum wage eligibility, de minimis limits, benefits already received this year, and prior withholding with payroll before using a result for a payslip.