Fully loaded employer cost for remote workers in the Philippines, 2026.
Base salary plus statutory contributions, 13th month pay, equipment, facilities, and overhead, expressed as monthly employer cost in USD.
Last updated: May 2026"Fully loaded employer cost" is the total monthly expenditure an organization incurs to employ a remote worker in the Philippines, beyond the base salary paid to the employee. It includes mandatory statutory contributions (SSS, PhilHealth, Pag-IBIG), the 13th-month pay benefit required by Philippine law, equipment provision, internet reimbursement, and an estimate of management overhead. It does not include income taxes paid by the employee, optional benefits such as private health insurance, or equity compensation.
Base salary figures are drawn from Salaries — Philippines (median monthly USD for each role). For full methodology, see Methodology.
Statutory contributions — Philippines
The following statutory contributions apply to employers with employees in the Philippines. Rates reflect 2026 government schedules.
| Contribution | Employer Rate | Salary Base / Cap | Notes |
|---|---|---|---|
| Social Security System (SSS) [1] | 10% | MSC up to ₱35,000/month | Employee contributes 5%. MSC cap: ₱35,000 ($568). Employer also remits ₱10/month Employees' Compensation (EC). |
| PhilHealth [2] | 2.5% | Monthly salary up to ₱100,000 | Total premium 5%, split evenly. Minimum monthly contribution: ₱500. Maximum: ₱5,000 (at ₱100,000 salary base). |
| Pag-IBIG [3] | 2% | Monthly salary up to ₱10,000 | Maximum mandatory employer contribution: ₱200/month ($3.25). Cap binds for all roles in this dataset. |
| 13th Month Pay [4] | 8.33% of annual basic | Full basic salary, no cap | Mandatory under Presidential Decree 851. Equivalent to one month's basic salary, paid before December 24. Modeled monthly as 8.33% of base. |
- Social Security System — SSS Contribution Table 2026. Taxumo.com — BIR Tax Table and Contribution for 2026. taxumo.com/blog/bir-tax-table-2026/. Accessed May 2026.
- Philippine Health Insurance Corporation — Contribution Table 2026. philhealth.gov.ph/partners/employers/ContributionTable_v2.pdf. Accessed May 2026.
- Pag-IBIG Fund — Contribution Table 2026. requirementph.com/pag-ibig-contribution-table-2026/. Accessed May 2026.
- Department of Labor and Employment Philippines — 13th Month Pay Guidelines (Presidential Decree 851). taxumo.com/blog/bir-tax-table-2026/. Accessed May 2026.
13th month pay note:The 13th month benefit is mandatory under Philippine law and adds approximately 8.33 percent to annualized base salary cost. At a base salary of $1,600/month, the monthly 13th-month reserve is $133. This figure is included in the "Total Monthly" column in all tables below.
Methodology note: Equipment is amortized over 36 months at Lenovo Philippines and Dell Philippines pricing (accessed May 2026). Management overhead (7.5%) is an industry-typical estimate and should be understood as approximate. Internet stipend ($15/month) reflects typical employer reimbursement for broadband.
Monthly employer cost by role
The tables below apply all statutory and additional cost components to the median base salary for each role. "Total Monthly" represents the full monthly expenditure per worker at median pay, before optional benefits.
| Role | Base Salary | SSS 10% | PhilHealth 2.5% | Pag-IBIG 2% | 13th Month† | Equipment | Internet | Mgmt Overhead‡ | Training | Total Monthly |
|---|---|---|---|---|---|---|---|---|---|---|
| Software Engineer, mid-level | $1,600 | $57 | $40 | $3 | $133 | $45 | $15 | $120 | $25 | $2,038 |
| Senior Software Engineer | $2,500 | $57 | $41 | $3 | $208 | $45 | $15 | $188 | $25 | $3,082 |
| Full-Stack Developer | $1,700 | $57 | $41 | $3 | $142 | $45 | $15 | $128 | $25 | $2,156 |
| DevOps Engineer | $1,800 | $57 | $41 | $3 | $150 | $45 | $15 | $135 | $25 | $2,271 |
| Data Analyst | $1,100 | $57 | $28 | $3 | $92 | $45 | $15 | $83 | $25 | $1,448 |
| Data Scientist | $1,600 | $57 | $40 | $3 | $133 | $45 | $15 | $120 | $25 | $2,038 |
| QA Engineer | $900 | $57 | $23 | $3 | $75 | $45 | $15 | $68 | $25 | $1,211 |
| AI / ML Engineer | $2,700 | $57 | $41 | $3 | $225 | $45 | $15 | $203 | $25 | $3,314 |
| Mobile Developer (iOS / Android) | $1,600 | $57 | $40 | $3 | $133 | $45 | $15 | $120 | $25 | $2,038 |
SSS employer contribution: 10% of monthly salary credit, capped at MSC of ₱35,000/month ($568). PhilHealth employer: 2.5% of monthly salary, capped at salary base ₱100,000/month ($1,623). Pag-IBIG employer: 2% of monthly salary, capped at ₱10,000/month ($162); cap binds for all roles.
† 13th month pay is a mandatory annual benefit (Presidential Decree 851). Modeled as 8.33% of monthly base salary (1/12 of annual equivalent).
‡ Management overhead is an industry-typical estimate (7.5% of base salary). Not a quoted rate from any specific provider.
| Role | Base Salary | SSS 10% | PhilHealth 2.5% | Pag-IBIG 2% | 13th Month† | Equipment | Internet | Mgmt Overhead‡ | Training | Total Monthly |
|---|---|---|---|---|---|---|---|---|---|---|
| UI / UX Designer | $1,100 | $57 | $28 | $3 | $92 | $45 | $15 | $83 | $25 | $1,448 |
| Product Manager | $1,500 | $57 | $38 | $3 | $125 | $45 | $15 | $113 | $25 | $1,921 |
| Project Manager | $1,200 | $57 | $30 | $3 | $100 | $45 | $15 | $90 | $25 | $1,565 |
| Customer Support Specialist | $500 | $50 | $13 | $3 | $42 | $45 | $15 | $38 | $25 | $731 |
SSS employer contribution: 10% of monthly salary credit, capped at MSC of ₱35,000/month ($568). PhilHealth employer: 2.5% of monthly salary, capped at salary base ₱100,000/month ($1,623). Pag-IBIG employer: 2% of monthly salary, capped at ₱10,000/month ($162); cap binds for all roles.
† 13th month pay is a mandatory annual benefit (Presidential Decree 851). Modeled as 8.33% of monthly base salary (1/12 of annual equivalent).
‡ Management overhead is an industry-typical estimate (7.5% of base salary). Not a quoted rate from any specific provider.
| Role | Base Salary | SSS 10% | PhilHealth 2.5% | Pag-IBIG 2% | 13th Month† | Equipment | Internet | Mgmt Overhead‡ | Training | Total Monthly |
|---|---|---|---|---|---|---|---|---|---|---|
| Medical Billing Specialist | $650 | $57 | $16 | $3 | $54 | $45 | $15 | $49 | $25 | $914 |
| CAD Drafter | $750 | $57 | $19 | $3 | $63 | $45 | $15 | $56 | $25 | $1,033 |
SSS employer contribution: 10% of monthly salary credit, capped at MSC of ₱35,000/month ($568). PhilHealth employer: 2.5% of monthly salary, capped at salary base ₱100,000/month ($1,623). Pag-IBIG employer: 2% of monthly salary, capped at ₱10,000/month ($162); cap binds for all roles.
† 13th month pay is a mandatory annual benefit (Presidential Decree 851). Modeled as 8.33% of monthly base salary (1/12 of annual equivalent).
‡ Management overhead is an industry-typical estimate (7.5% of base salary). Not a quoted rate from any specific provider.
Edited by Joel Deutsch, Remote Workforce Cost Index. Statutory rates sourced from SSS, PhilHealth, and Pag-IBIG (May 2026). Salary data from Glassdoor Philippines, Payscale Philippines, Indeed Philippines, and Arc.dev (May 2026). See Methodology for full source list and limitations.