Social taxes in the Philippines consist of contributions to the following government agencies:
- Social Security System (SSS)
- Home Development Mutual Fund (HDMF) or Pag-IBIG Fund, and
- Philippine Health Insurance Corporation (PhilHealth).
Social Security System (SSS)
Circular no. 2019-005 prescribes a new schedule of contributions effective April 2019, pursuant to Social Security Commission (SSC) Resolution No. 216-s. 2019, dated 13 March 2019.
Under the new SSC table, the maximum employee contribution was increased to 800 Philippine pesos (PHP) (from PHP 581.30) for a maximum monthly salary credit of PHP 20,000.
Home Development Mutual Fund (HDMF) or Pag-IBIG Fund
Pursuant to Pag-IBIG Fund Circular No. 421, dated 16 January 2019, the mandatory coverage of expatriates has been repealed. Further, any previous contributions, including the accrued dividends from said contributions, may be refunded upon filing of the corresponding applications for claim.