HB 10345: ₱350,000 Tax Exemption sa sahod ng empleyado — magkaano ang dagdag benepisyo?

July 30, 2026 • By • Leave a Comment

Isang araw matapos ang SONA ni Pangulong Marcos Jr., agad kumilos ang Kamara. Inihain nina House Speaker Bojie Dy at Majority Leader Sandro Marcos ang House Bill No. 10345 noong July 28, 2026 — isang panukalang batas na magtataas ng tax-exemption threshold para sa mga manggagawa mula ₱250,000 patungo sa ₱350,000 kada taon.

Kung maipapasa ito, ito raw ang magiging bagong income tax table simula January 1, 2027:

  • Hanggang ₱350,000 — 0% tax, walang babayarang buwis

  • ₱350,000–₱400,000 — 15% ng excess

  • Mula ₱400,000 pataas — pareho pa rin ang current rates at computation (20%, 25%, 30%, 35%)

Pero tandaan: bill pa lang ito, hindi pa batas. Kailangan pa itong maaprubahan ng House at Senate, at pirmahan ng Pangulo, bago ito magkabisa — posibleng magbago pa ang mga probisyon sa proseso ng deliberasyon.

Ngunit para magkaroon tayo ng ideya kung magkano ang dagdag na take-home pay ng mga empleyado kapag naipasa ito, gumawa kami ng House Bill No. 10345 Tax Reform Impact Calculator.

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I-input mo lang ang sahod, bonuses, at benefits mo, at makikita mo agad ang current tax due mo ngayon kumpara sa proposed tax due sa ilalim ng HB 10345 — kasama ang eksaktong halaga ng dagdag na sahod mo kada taon at kada buwan.

House Bill No. 10345: Tax Reform Impact Calculator

Hindi mo alam magkaano sahod mo? Alamin dito — NGAs | LGUs

SONA 2026 Tax Reform Impact Calculator | gabotaf.com
⚠ HB 10345 — Pending in Congress

SONA 2026 Tax Reform Impact Calculator

See how much more take-home pay you’d get under House Bill 10345’s proposed ₱350,000 tax-exempt threshold, compared to the current ₱250,000 exemption.

gabotaf.com — for Filipino government employees
1Taxable Salary
2Taxable Benefits
3Non-Taxable
4Tax Due
1

Taxable Salary & Other Taxable Benefits

Your regular compensation subject to withholding tax, net of mandatory contributions.
Monthly Salary & Taxable Pay
₱
Per the Salary Standardization Law schedule — also the base for GSIS and PhilHealth.
₱
Overtime pay forms part of taxable compensation income in full. Enter your cumulative overtime pay for the year, not a monthly figure.
₱
Honoraria, hazard pay above de minimis limits, or other regular taxable add-ons. Enter your cumulative total for the year, not a monthly figure.
Mandatory Contributions (deducted before tax)
%
Standard EE share is 9% of basic pay under RA 8291.
%
2.5% of basic pay is the standard EE share under RA 11223 for everyone — it doesn’t change by income bracket. What changes is the peso amount: contributions are based on a salary floor of ₱10,000 and a ceiling of ₱100,000, so your employee share ranges between ₱250 and ₱2,500/month depending on your basic pay. Adjust the rate above only if your agency applies a different arrangement.
₱
Standard mandatory EE contribution is ₱200/month for most government personnel — adjust if yours differs (e.g., based on a different Modified Pag-IBIG II rate).
₱
Union dues, association dues, or other authorized payroll deductions with tax-deductible treatment similar to mandatory contributions.
2

Taxable Other Benefits

Bonuses/incentives and any de minimis amounts above their BIR ceilings share a combined ₱90,000 annual exemption. Anything beyond ₱90,000 becomes taxable.
Bonuses & Incentives (annual)
₱
₱
₱
₱
₱
De Minimis Benefits (enter what you actually receive — each has its own BIR ceiling)
₱
Medical cash allowance specifically for dependents has its own smaller ₱333/month cap — combine if you receive both.
₱
₱
₱
₱
₱
₱
₱
This cap varies by Regional Wage Order — check with your HR/Payroll office if unsure.
₱
Per BIR RR 29-2025: CNA/CBA incentives and PEI are tested together against one ₱12,000/year ceiling. If combined receipts exceed ₱12,000, the entire amount loses de minimis treatment and is instead tested against the ₱90,000 pool as “other benefits.”
3

Non-Taxable Benefits

These stay tax-free in full and are not added to your taxable income.
₱
Personal Economic Relief Allowance — exempt under BIR RR 8-2000.
₱
Representation and Transportation Allowance under the GAA, within authorized rates.
₱
Monetized VL/SL of government officials and employees is exempt in full — no ceiling, unlike the private-sector 12-day cap.
4

Current Law vs. Proposed Reform

About this bill. House Bill 10345 was filed July 28, 2026 by House Speaker Faustino “Bojie” Dy III and Majority Leader Ferdinand Alexander “Sandro” Marcos, a day after President Marcos’s SONA call to raise the tax-free ceiling. It amends Sec. 24 of the NIRC, raising the 0% bracket to ₱350,000 and setting 15% for the ₱350,000–₱400,000 band; brackets above ₱400,000 keep their current rates and base tax amounts. Proposed effectivity is January 1, 2027 — but this is still a bill, not law. It must pass both the House and Senate and be signed by the President before taking effect, and provisions may change during deliberation.
Current Law
₱250,000 exemption
₱0
Annual Tax Due
Proposed (HB 10345)
₱350,000 exemption
₱0
Annual Tax Due
Your Additional Take-Home Pay Per Year
₱0
≈ ₱0 more per month
Side-by-Side Computation
1. Taxable Salary & Other Taxable Benefits
2. Taxable Other Benefits
3. Non-Taxable Benefits
For educational purposes only. “Current Law” uses the annual TRAIN Law (RA 10963) tax table effective since Jan. 1, 2023. “Proposed” uses the tax schedule under House Bill No. 10345 (20th Congress), filed July 28, 2026 by Speaker Faustino “Bojie” Dy III and Majority Leader Ferdinand Alexander “Sandro” Marcos, with proposed effectivity January 1, 2027. HB 10345 is still pending in Congress — it has not been passed by the House or Senate, and its provisions may still change before (or if) it is enacted. Also uses BIR Revenue Regulations No. 29-2025 on de minimis ceilings (effective Jan. 6, 2026), BIR RR 8-2000 on PERA/RATA, RA 8291 (GSIS), and the RA 11223 UHC Law PhilHealth schedule. This is not a substitute for official computation and should not be used in any government transaction.
gabotaf.com

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