When do I need to register as an employer with SSS, PhilHealth, and Pag-IBIG?

Once you hire your first employee. Register the business as an employer with all three agencies, then report each employee. SSS requires employees to be reported for coverage within 30 days from the date of employment.

What happens if I do not report an employee to SSS on time?

According to the SSS employer registration form, citing Section 24 of RA 8282, an employer that fails to report an employee within the prescribed period is liable for damages equal to the benefits the employee would have received had they been reported on time.

What is the SSS contribution rate in 2026?

The SSS contribution rate is 15% of the monthly salary credit, with the employer paying 10% and the employee 5%. The monthly salary credit ranges from PHP 5,000 to PHP 35,000, and the employer also pays a separate Employees' Compensation contribution.

How much is the PhilHealth contribution for employees in 2026?

The PhilHealth premium is 5% of the employee's monthly basic salary, with a salary floor of PHP 10,000 and a ceiling of PHP 100,000. The employer and employee split it equally, so the monthly premium ranges from PHP 500 to PHP 5,000 in total.

How much is the Pag-IBIG contribution for employees?

Under HDMF Circular No. 460, the maximum fund salary is PHP 10,000. Employers contribute 2% of the monthly fund salary. Employees contribute 2%, or 1% if they earn PHP 1,500 or less. The maximum is PHP 200 each per month.

SSS, PhilHealth, and Pag-IBIG Employer Registration Guide

Hiring your first employee means registering your business as an employer with three agencies: the Social Security System (SSS), PhilHealth, and Pag-IBIG Fund. Each one gives you an employer number. From then on, you report every new hire and send in contributions every month, which is your share plus the share you deduct from each employee’s pay.

The deadline to remember comes from SSS: report each employee for coverage within 30 days of their first day.

If you’re planning to hire in 2027, here’s what each agency asks for and what the 2026 contribution rates look like.

The three agencies side by side

Agency	Employer registration	Reporting employees	2026 contribution
SSS	SS Form R-1, or online	SS Form R-1A, within 30 days of employment	15% of the monthly salary credit: employer 10%, employee 5%
PhilHealth	Employer Data Record (ER1)	PhilHealth Member Registration Form for each employee	5% of monthly basic salary, split equally
Pag-IBIG Fund	Employer’s Data Form (HQP-PFF-002)	Employee membership registration	2% employer, 2% employee, on up to PHP 10,000

There’s also a shortcut. The government’s Central Business Portal links SSS, PhilHealth, and Pag-IBIG registration with DTI, SEC, the BIR, and some LGUs. SSS says employers who register there don’t need to submit Form R-1 and its supporting documents.

SSS

Registering. File the Employer Registration Form (SS Form R-1) at an SSS branch, or go through the Central Business Portal. Once you have your employer number, set up an account on the My.SSS employer portal. That’s where you report employees and generate payment reference numbers.

Proof that your business exists:

Sole proprietorship: DTI business name certificate and business permit
Partnership or corporation: SEC registration
Cooperative: CDA registration

Reporting employees. Report each new hire within 30 days using the Employment Report (SS Form R-1A) or My.SSS, and report separations the same way. This one has teeth. If you report someone late, you can be held liable for the benefits they would have received had they been reported on time.

Contribution rate. RA 11199 raised the rate in steps until it reached 15% in 2025, where it stays for 2026:

Item	Amount
Total contribution	15% of the monthly salary credit
Employer share	10%
Employee share	5%, deducted from pay
Monthly salary credit range	PHP 5,000 to PHP 35,000
Employees’ Compensation	Paid by the employer, on top of the 10%

The part of the salary credit above PHP 20,000 goes into the employee’s Mandatory Provident Fund account. The SSS contribution table has the exact amount for every salary bracket.

PhilHealth

Registering. PhilHealth’s employer registration page lists what to bring to any PhilHealth office:

The Employer Data Record (ER1), in two copies
A PhilHealth Member Registration Form for each employee, in two copies
If you didn’t register through the Philippine Business Registry, proof of your business: DTI registration for sole proprietors, SEC registration for partnerships and corporations, CDA registration for cooperatives, or a barangay certification or business permit for micro businesses

You’ll get a PhilHealth Employer Number (PEN) and a certificate of registration, and your employees get their PhilHealth Identification Numbers.

Premium rate. Under the Universal Health Care Act, the premium has been 5% since 2024:

Monthly basic salary	Total monthly premium	Employer share	Employee share
PHP 10,000 or less	PHP 500	PHP 250	PHP 250
PHP 10,000.01 to PHP 99,999.99	5% of salary	2.5%	2.5%
PHP 100,000 or more	PHP 5,000	PHP 2,500	PHP 2,500

Pag-IBIG Fund

Registering. Bring these to a Pag-IBIG branch:

The Employer’s Data Form (HQP-PFF-002)
The Specimen Signature Form (HQP-PFF-003), for whoever signs for the business
Proof of your business, such as your DTI, SEC, or CDA registration, or your SSS employer registration

Each employee also needs a Pag-IBIG membership ID. They can get one through Pag-IBIG’s online membership registration.

Contribution rate. HDMF Circular No. 460 doubled the maximum fund salary from PHP 5,000 to PHP 10,000 starting February 2024, as this DBM circular letter summarizes:

Monthly fund salary	Employee share	Employer share
PHP 1,500 or less	1%	2%
Over PHP 1,500	2%	2%
Maximum, at PHP 10,000 or more	PHP 200	PHP 200

And the BIR

Hiring comes with BIR work too. Under RMC No. 91-2024, employees are registered with the BIR within 10 days of their start date. You’ll also withhold tax from salaries and file monthly and annual withholding returns. The 2026 BIR tax calendar lists the Form 1601C due dates.

Your first hire, step by step

Register as an employer with SSS, PhilHealth, and Pag-IBIG, or do all three through the Central Business Portal.
Get your new hire’s SSS number, PhilHealth number, Pag-IBIG membership ID, and TIN.
Report them to SSS within 30 days, and register them with PhilHealth and Pag-IBIG.
Set up payroll deductions for their share of each contribution.
Pay contributions every month, using each agency’s payment reference and schedule.
Keep the receipt for every payment.

Mistakes that cost employers

Waiting until probation ends. SSS coverage starts on day one of employment. The 30-day rule applies to probationary staff too.

Deducting contributions and not sending them. That money belongs to your employees. Holding on to it is a serious violation under each agency’s law.

Running payroll on old tables. All three agencies have changed their rates in the last few years. Make sure your payroll uses the current ones.

Registering with one agency and forgetting the rest. You need all three. Being up to date with SSS doesn’t cover what you owe PhilHealth or Pag-IBIG.

Before your first payroll

Get employer numbers from all three agencies.
Confirm each employee’s government ID numbers.
Load current SSS, PhilHealth, and Pag-IBIG tables into payroll.
Put each agency’s monthly payment deadline on your calendar.
Decide where the payment receipts will live.

In Tamoogi, each agency registration is a requirement on the business, contribution receipts sit with the matching expenses, and the monthly payment dates share one calendar with everything else. Payroll and the actual payments stay with you or your bookkeeper.

For the rest of your registration steps, see our guides to registering a sole proprietorship and registering books of accounts.

Create a Tamoogi account

This article is general information, not legal or tax advice. Contribution rates, forms, and procedures can change. Confirm current requirements with SSS, PhilHealth, and Pag-IBIG Fund.