Single, monthly salary of Php.

4,500

Computation of withholding Tax:

Taxable Income 4096.5

Less: Compensation level at column no. 1 0

Excess 0

Tax on the first 0 income 0

Add: Marginal tax on excess (0) 0

Withholding tax for the period 0

Computation of Net Pay:

Basic Pay 4,500

Gross Compensation Income: 4,500

SSS Contribution 163.5

PhilHealth Contribution: 100

PAG-IBIG Contribution: 90

Union Dues: 50______(403.5)_

Taxable Income 4,096.5

Less: Withholding Tax for the Period 0__

Net Pay 4,096.5

Married, monthly salary of Php. 10,000

Computation of withholding Tax:

Taxable Income 9,216,7

Less: Compensation level at column no. 4 (6,667)

Excess 2594.7

Tax on the first 6,667 income 208.33

Add: Marginal tax on excess (2,594.7 x 15%) 389.21

Withholding tax for the period 597.54

Computation of Net Pay:

Basic Pay 10,000

Gross Compensation Income: 10,000

SSS Contribution 363.30

PhilHealth Contribution: 125

PAG-IBIG Contribution: 200

Union Dues: 50______(738.3)_

Taxable Income 9,216.7

Less: Withholding Tax for the Period (597.54)__

Net Pay 8,619.17

Married 1, monthly salary of Php. 20,000

Computation of withholding Tax:

Taxable Income 18,718.7

Less: Compensation level at column no. 6 (17,917)

Excess 801.7

Tax on the first 17,917 income 1,875

Add: Marginal tax on excess (801.7 x25%) 200.4

Withholding tax for the period 2,075.4

Computation of Net Pay:

Basic Pay 20,000

Gross Compensation Income: 20,000

SSS Contribution 581.30

PhilHealth Contribution: 250

PAG-IBIG Contribution: 400

Union Dues: 50______(1,281.3)_

Taxable Income 18,718.7

Less: Withholding Tax for the Period (2,075.4)__

Net Pay 16,643.3

Married 2, monthly salary of Php. 40,000

Computation of withholding Tax:

Taxable Income 38,131.2

Less: Compensation level at column no. 7 (29,167)

Excess 8,964.2

Tax on the first 29,167 income 4,166.67

Add: Marginal tax on excess (8,964.2 x 30%) 2,689.26

Withholding tax for the period 6,855.9

Computation of Net Pay:

Basic Pay 40,000

Gross Compensation Income: 40,000

SSS Contribution 581.30

PhilHealth Contribution: 437.50

PAG-IBIG Contribution: 800

Union Dues: 50______(1,868.8)_

Taxable Income 38,131.2

Less: Withholding Tax for the Period (6,855.93)__

Net Pay 31,275.27

Married 4, monthly salary of Php. 75,000

Computation of withholding Tax:

Taxable Income 73,431.2

Less: Compensation level at column no. 7 (54,167)

Excess 18,264.2

Tax on the first 54,167 income 10,416.67

Add: Marginal tax on excess (18,264.2 x 32%) 5,844.5

Withholding tax for the period 16,261.14

Computation of Net Pay:

Basic Pay 75,000

Gross Compensation Income: 75,000

SSS Contribution 581.30

PhilHealth Contribution: 437.50

PAG-IBIG Contribution: 1500

Union Dues: 50______(2,568.8)_

Taxable Income 73,431.2

Less: Withholding Tax for the Period (16,261.2)__

Net Pay 57.169.986

SSS TABLE
PHILHEALTH