Income Details
Self-Employed Income Details
Q1 (Jan-Mar)
Q2 (Apr-Jun)
Q3 (Jul-Sep)
Q4 (Oct-Dec)
Q1 (Jan-Mar)
Q2 (Apr-Jun)
Q3 (Jul-Sep)
Q4 (Oct-Dec)
Mixed Income Details
How Mixed Income Works
Your employment and business income are combined to determine tax brackets, but business income is taxed separately using either 8% flat tax or graduated rates. Employment income helps establish your tax bracket position.
Employment Income
Your regular employment income (before taxes)
Taxable allowances and benefits
Business/Self-Employment Income
Your results will appear here
Enter your income details to get started.
From ₱0.00
₱0.00
Net Monthly Income
Tax Computation Breakdown
Income Tax
₱0.00
SSS Contribution
₱0.00
PhilHealth
₱0.00
Pag-IBIG
₱0.00
Total Deductions
₱0.00
From ₱0.00
₱0.00
Net Income
Tax Computation Breakdown
Income Tax
₱0.00
SSS Contribution
₱0.00
PhilHealth
₱0.00
Pag-IBIG
₱0.00
Total Deductions
₱0.00
*Government contributions (SSS, PhilHealth, Pag-IBIG) shown here are estimates for self-employed members based on your declared income. PhilHealth uses 5% rate with ₱10,000-₱100,000 income caps. Actual remittances may vary based on your official filings or voluntary contributions. This tool provides planning estimates only.*
Mixed Income Summary
Employment Income
₱0.00
Business Income
₱0.00
Combined Total
₱0.00
Tax Bracket Position
-
Total After Taxes
₱0.00
Combined Net Income
Employment: ₱0.00 + Business: ₱0.00
Tax Computation Breakdown
Employment Tax
Business Tax 8% Flat
Income Tax Computation Details
How this is computed & why your payslip may differ
Our method
- Monthly: taxable = salary − non-taxable allowances − contributions → annualize (×12) → CREATE graduated brackets → ÷12.
- Daily: daily rate × work-days-in-month (default 22) → monthly → the same annualized method.
- Contributions: SSS 5% of Monthly Salary Credit (₱4,500–₱35,000), PhilHealth 2.5% employee share (cap ₱100,000), Pag-IBIG 2% (cap ₱200/month).
- The first ₱250,000 of annual taxable income is tax-free.
Why your payslip (or another tool) may differ
- Day-count constant (daily-paid): this calculator annualizes daily pay on 22 work days/month (264/year). Other methods use different constants — e.g., 21.75 (261/year) — and the BIR daily withholding table is built on a ~313 days/year basis. None is “the” standard; they’re just different ways of annualizing, and the same daily rate lands in a different bracket under each.
- Withholding method: this tool annualizes cleanly (×12); employers withhold using BIR per-period withholding tax tables, which round per period — usually only a few pesos different for monthly-salaried pay.
- Contribution rounding & MSC bracketing: the SSS monthly salary credit steps in ₱500 increments, and contributions are rounded to the peso.
- Not included here: 13th-month pay (the first ₱90,000 is exempt), de minimis benefits, overtime, and bonuses — your payslip may include these.
Example — ₱1,000/day, income tax only
At ₱1,000/day, every method’s annualized income (₱261k–₱313k) lands in the same 15% bracket (₱250,001–₱400,000) — so the rate is identical; what differs is the taxable base above the ₱250,000 tax-free floor.
This calculator (22 days/mo → 264/yr)
₱264,000 annual → 15% bracket → 15% × (₱264,000 − ₱250,000) = 15% × ₱14,000 = ₱2,100/yr ÷ 12 = ₱175.00/mo.
21.75 days/mo (261/yr) — another method
₱261,000 annual → 15% bracket → 15% × ₱11,000 = ₱1,650/yr ÷ 12 = ₱137.50/mo.
26 days/mo (312/yr)
₱312,000 annual → 15% bracket → 15% × ₱62,000 = ₱9,300/yr ÷ 12 = ₱775.00/mo.
BIR withholding tax table (the official employer method)
Built on a ~313-day annualization: ₱313,000 annual → 15% bracket → 15% × ₱63,000 = ₱9,450/yr. Withheld per day (~₱30/day), so over 22 working days ≈ ₱664/mo, or 26 days ≈ ₱785/mo — rounded per day on the payslip.
Illustrative — income tax only, before contributions. For monthly-salaried pay the day-count constant doesn’t apply; the only variance is withholding-table rounding (a few pesos per period).