GUIDE FOR JOB SEEKERS SSS, PhilHealth and Pag-IBIG for freelancers: a simple guide Paid as a freelancer or contractor? No employer pays your share. Here is what SSS, PhilHealth and Pag-IBIG cost in 2026, how to register and how to pay. Why it matters When you work for a Philippine company, your employer registers you and pays part of your contributions. As a freelancer, you do this yourself. SSS pays sickness, maternity, unemployment, disability and retirement benefits, and members with enough contributions can borrow through SSS loans. PhilHealth helps pay hospital bills and other health care. Pag-IBIG builds savings that earn yearly dividends and opens the door to housing loans and multi-purpose loans. Most benefits and loans need a record of regular payments, so start early and pay every month. SSS: join as a self-employed or voluntary member Register online at sss.gov.ph to get an SS number, then create a My.SSS account. If you already have an SS number from a past job, keep it and update your membership to self-employed or voluntary. • Rate: 15% of your monthly salary credit (MSC). You pay all of it; there is no employer share. • MSC range: ₱5,000 to ₱35,000. Your MSC follows the monthly earnings you declare. • The part of your MSC up to ₱20,000 goes to the regular SSS program. The part above ₱20,000 goes to your own Mandatory Provident Fund (MPF) savings account. • Self-employed members also pay a small Employees' Compensation (EC) amount of ₱10 or ₱30 a month. Voluntary members don't. • Source: SSS Circular 2024-008 (self-employed) and Circular 2024-009 (voluntary members), effective January 2025. To pay, generate a Payment Reference Number (PRN) in My.SSS or the SSS Mobile App. Then pay with GCash, Maya, online banking or an accredited payment center. Check the due date in My.SSS and pay every month. Late payments may not count toward a benefit you claim soon after. PhilHealth: pay as a direct contributor Freelancers are direct contributors in the self-earning group. Register through the PhilHealth Member Portal or at a PhilHealth office with the PhilHealth Member Registration Form (PMRF), and declare your monthly income. • Rate: 5% of your monthly income. You pay all of it. • Income floor ₱10,000 and ceiling ₱100,000, so the premium is ₱500 to ₱5,000 a month (PhilHealth Advisory No. 2025-0002). Advisory No. 2026-0042, signed July 2026, confirms the 5% rate. • You can pay monthly, quarterly, every six months or yearly. • Since April 1, 2026, you need a Statement of Premium Account (SPA) before you pay (Advisory No. 2026-0016). PhilHealth sends it to your phone or email. You can also get it in the Member Portal or at spagen.philhealth.gov.ph. Pay in the Member Portal by card, GCash or Maya, or at an accredited collecting agent. Pag-IBIG: savings and housing loans Register online at pagibigfund.gov.ph to get your Pag-IBIG Membership ID (MID) number. • Rate: a 2% member share plus a 2% employer share. A self-employed member counts as both, so you pay both shares (HDMF Circular No. 460). • Maximum fund salary: ₱10,000, since February 2024. So most self-employed members pay ₱400 a month (₱200 + ₱200). If you earn less than ₱10,000 in a month, each 2% share is based on what you earned. • You may save more, and your savings earn yearly dividends. • MP2 is a separate, optional savings program for members who want to save more. Pay online through Virtual Pag-IBIG, or at a Pag-IBIG branch or accredited collecting partner. Example: earning ₱30,000 a month An estimate for a self-employed freelancer who declares ₱30,000 a month: • SSS: ₱4,530 (MSC ₱30,000: ₱3,000 regular SSS, ₱1,500 MPF and ₱30 EC). A voluntary member pays ₱4,500. • PhilHealth: ₱1,500 (5% of ₱30,000). • Pag-IBIG: ₱400 (2% + 2% of the ₱10,000 maximum fund salary). • Total: about ₱6,430 a month. This is an estimate only. Your amounts depend on the income you declare and how you register. Income tax is separate. Income tax Freelancers must register with the BIR as self-employed or professionals and file tax returns, even when all clients are abroad. Under the graduated rates, the first ₱250,000 of taxable income a year is taxed at 0%. If your gross receipts are ₱3 million a year or less and you are not VAT-registered, you can choose to pay 8% on gross receipts above ₱250,000 instead. It replaces the graduated rates and percentage tax (BIR Revenue Regulations No. 8-2018). You choose it each year, in your first quarterly return. For your own case, check with the BIR or an accountant. How AAA Talents helps Jobs on AAA Talents show the pay method and pay schedule up front. You know when money arrives and can plan your contributions. Set aside your SSS, PhilHealth and Pag-IBIG money each payday, before you spend. AAA Talents is free for workers, always. Quick checklist • SS number and My.SSS account, set to self-employed or voluntary • PhilHealth registration as a direct contributor, with your income declared • Pag-IBIG MID number and a Virtual Pag-IBIG account • A monthly budget for all three (about ₱6,430 at ₱30,000 a month) • A fixed payment day each month, with receipts saved • Postings checked in My.SSS, the PhilHealth Member Portal and Virtual Pag-IBIG • BIR registration done and your tax option chosen This guide is general information, not legal, tax or financial advice. Rates change; always check the agency's official site. Last updated Oct 22, 2026. Looking for a remote job? Create your free profile and get an email when a matching job is posted. Free for workers, always. Create my free profile
