ANTE User ManualStatutory Tables
Statutory tables are the government rate tables payroll uses to work out withholding tax and the SSS, PhilHealth and Pag-IBIG contributions. The Statutory Tables group in the Manpower menu has four screens: Tax Table, SSS, PhilHealth and Pag-IBIG. They exist so you can see exactly which rates payroll is applying on any date, and check a payslip against the published tables.
Every screen carries a notice that the rates are read-only and provided by the system. You cannot add, edit or delete a bracket. Rates change only when the law changes, and an updated table then arrives in a software release, effective from the date the law sets. Nothing for you to type, and no risk of one company running on a stale or mistyped table.
Each table has an effective date. For every cutoff, payroll takes the table with the most recent effective date on or before the date being computed, so a payroll for December 2024 uses the rates in force in December 2024 even after newer tables arrive. Where a date is older than every table, the oldest table is used.
Tax Table
Opened from Manpower → Statutory Tables → Tax Table (page title Tax Withholding Table). It shows the BIR withholding tax brackets for the effective date you choose in Effective Date, as four separate tables, one for each pay frequency: Daily, Weekly, Semi-monthly and Monthly. Each shows a count of its brackets.
How payroll uses it. Each cutoff, payroll uses the table that matches the payroll group's cutoff type (weekly, semi-monthly or monthly; anything else falls back to semi-monthly). It takes the period's taxable income, which is gross taxable pay minus the employee's SSS, PhilHealth and Pag-IBIG contributions and other non-taxable deductions, finds the row it falls in, and withholds the fixed amount plus the percentage of the excess. Which cutoff within the month the tax is taken is set by the payroll group's Withholding Tax deduction period. An example follows.
| Taxable income for the cutoff | ₱20,000.00 | |
|---|---|---|
| Row: ₱16,667 to ₱33,332, base tax | ₱937.50 | |
| Income over ₱16,667, at 20%(₱20,000 − ₱16,667) × 20% | + | ₱666.60 |
| Tax withheld this cutoff | = | ₱1,604.10 |
When to look at it. When a payslip's tax looks wrong, find the employee's taxable income on the Salary Detail screen and locate the row here. A fixed withholding plan on the employee's record replaces the table figure; see fixed withholding tax. The year-end true-up reconciles against a different, annual table; see Annualization.
SSS Table
Opened from Manpower → Statutory Tables → SSS (page title SSS Contribution). Pick an Effective Date; the table titled SSS Contribution Brackets lists every compensation bracket.
How payroll uses it. For each employee, payroll takes the SSS basis set on their payroll group (Basic Salary, Basic Pay, Pro-rated Basic Pay or Gross Pay; see Deduction Basis), picks the highest row whose compensation figure is not above the basis (the lowest row if the basis is below the table), and deducts the employee total. The table figures are monthly; the payroll group's SSS deduction period decides whether the whole amount comes out in one cutoff (First or Last Period), is split across both (Every Period), or is skipped (Not Deducted). A payroll with no earnings for the cutoff takes no SSS at all.
| Compensation row usedMonthly Salary Credit ₱20,000 | ₱19,750 to ₱20,249.99 | |
|---|---|---|
| Employee share (EE Regular) | ₱1,000.00 | |
| Employer share (ER Regular ₱2,000 + EC ₱30) | ₱2,030.00 | |
| Employee deduction per cutoff, Every Period on semi-monthly | ÷ 2 | ₱500.00 |
The employer share is not deducted from the employee. It is reported on the SSS contribution report and posted as the employer's cost.
PhilHealth Table
Opened from Manpower → Statutory Tables → PhilHealth (page title PhilHealth Contribution). Unlike SSS, PhilHealth is a single percentage rule per effective date rather than a long bracket list, so the table shows one row per date under PhilHealth Contribution Rates.
How payroll uses it. Payroll multiplies the monthly basis (the payroll group's PhilHealth basis) by the percentage, raises it to the minimum or lowers it to the maximum if needed, then splits the premium equally between the employee and the employer. Only the employee half is deducted from pay. As with SSS, the payroll group's PhilHealth deduction period decides in which cutoff the monthly amount is taken.
| Monthly basis | ₱30,000.00 | |
|---|---|---|
| Premium at 5%Within the ₱500 to ₱5,000 limits | × | ₱1,500.00 |
| Employee share (half) | ÷ 2 | ₱750.00 |
| Employee deduction per cutoff, Every Period on semi-monthly | ÷ 2 | ₱375.00 |
Pag-IBIG Table
Opened from Manpower → Statutory Tables → Pag-IBIG (page title Pag-IBIG Contribution). It shows one row per effective date under Pag-IBIG Contribution Rates.
How payroll uses it. The employee's monthly Pag-IBIG contribution is the table's Max Employee Share and the employer's is the Max Employer Share. Both are divided by the payroll group's Pag-IBIG deduction period (one cutoff, or half in each of two). If the employee has a custom Pag-IBIG amount on their government details, that amount replaces the table figure for the employee's share only; the employer share is unaffected. The basis the table is looked up on is the employee's monthly rate, plus any allowance flagged "Include in Pag-IBIG basis" (see Allowance configuration).
| Employee share per month (Max Employee Share) | ₱200.00 | |
|---|---|---|
| Employee deduction per cutoff, Every Period on semi-monthly | ÷ 2 | ₱100.00 |
| Employer share per month (Max Employer Share) | ₱200.00 |
When to Check These Tables
| Situation | What to do |
|---|---|
| A government agency announces new rates | Nothing to enter. The new table ships in a release with its effective date. Open the screen after the release to confirm the new date is in the selector. |
| A payslip's contribution looks wrong | Check the employee's basis on the payroll group, find the row here, and check the group's deduction period for that contribution. |
| You recomputed an old cutoff | Payroll uses the table in force on that cutoff's date, not today's, so old payslips stay consistent. |
| An employee should not be charged contributions (for example, separated or inactive) | Contributions are zeroed automatically for separated or inactive employees; the tables are not involved. |
How It Connects
Set up first
- Payroll Group — sets the basis and the deduction period each contribution and the withholding tax use.
Gets its data from
- Employee Records — supplies the monthly rate, and any custom Pag-IBIG amount, the tables are applied to.
- Payroll Time Keeping — supplies the pay the basis is figured from.
Feeds into
- Payroll Summary — deducts the tax and each contribution in every employee's pay.
- SSS Contributions — reports the SSS amounts taken from these brackets.
- PhilHealth Contributions — reports the PhilHealth premiums.
- Pag-IBIG Contributions — reports the Pag-IBIG amounts.
- Tax Withholding — reports the tax withheld under the Tax Table.
- Annualization — reconciles the periodic tax against the annual table at year end.