{
  "country": "Philippines",
  "version": "2026-01",
  "general_sources": [
    {"name": "Social Security System (SSS) -- Table de cotisation 2026 (MSC, EC, WISP)", "url": "https://www.sss.gov.ph/sss-contribution-table/"},
    {"name": "Social Security System (SSS) -- Workers' Investment and Savings Program (WISP)", "url": "https://www.sss.gov.ph/wisp/"},
    {"name": "Philippine Health Insurance Corporation (PhilHealth) -- Taux de cotisation 2026 (5%, plancher/plafond)", "url": "https://www.philhealth.gov.ph/"},
    {"name": "Home Development Mutual Fund (Pag-IBIG Fund / HDMF) -- Circular No. 460 (plafond du Fund Salary)", "url": "https://www.pagibigfund.gov.ph/"},
    {"name": "Bureau of Internal Revenue (BIR) -- Republic Act 10963 (TRAIN Law), baremes 2023-2026 inchanges", "url": "https://www.bir.gov.ph/"},
    {"name": "National Wages and Productivity Commission (NWPC) / DOLE -- Latest Wage Orders Matrix (2025-2026 Issuances), au 25 fevrier 2026", "url": "https://nwpc.dole.gov.ph/wp-content/uploads/2026/03/Latest-Wage-Orders-Matrix-2024-2025-As-of-25-February-2026.pdf"},
    {"name": "National Wages and Productivity Commission (NWPC) -- Statistiques courantes sur les salaires, au 5 janvier 2026", "url": "https://nwpc.dole.gov.ph/wp-content/uploads/2026/01/current-statistics-on-wages-as-of-Jan_5_2026.pdf"},
    {"name": "Department of Labor and Employment (DOLE) -- Handbook on Workers' Statutory Monetary Benefits (methode des facteurs, conversion salaire journalier/mensuel)", "url": "https://calabarzon.dole.gov.ph/fndr/mis/files/hanwagehandbook.pdf"},
    {"name": "Philippine Statistics Authority (PSA) -- 2024 Census of Population (2024 POPCEN), population par region", "url": "https://psa.gov.ph/content/2024-census-population-popcen-population-counts-declared-official-president"},
    {"name": "Presidential Decree No. 851 -- 13e mois obligatoire", "url": "https://www.officialgazette.gov.ph/1975/12/16/presidential-decree-no-851-s-1975/"}
  ],
  "sss_msc_bracket_table_2026_excerpt": {
    "note": "Table complete a 61 lignes (paliers de 500 PHP, plancher MSC 5000 / plafond MSC 35 000), generee programmatiquement dans philippines_payroll_2026.py (fonction _sss_msc_bands / constante SSS_MSC_BRACKETS_2026) selon la formule : pour i = 0..59, borne_superieure = 5250 + 500*i, MSC = 5000 + 500*i ; derniere ligne (i=60) : MSC = 35 000 pour toute remuneration >= 34 750 PHP. Recoupee avec deux reproductions independantes (taxcalculatorphilippines.com, phsalarycalculator.com) de la table officielle SSS, elles-memes concordantes ligne par ligne, y compris le seuil EC (10 PHP jusqu'a MSC 14 500, 30 PHP a partir de MSC 15 000, soit exactement le seuil documente par SSS a MSC <= 14 750).",
    "excerpt_rows": [
      {"compensation_range_php": "< 5 250", "msc_php": 5000, "employee_php": 250, "employer_php": 500, "ec_php": 10, "total_php": 760},
      {"compensation_range_php": "9 750 - 10 249.99", "msc_php": 10000, "employee_php": 500, "employer_php": 1000, "ec_php": 10, "total_php": 1510},
      {"compensation_range_php": "14 250 - 14 749.99", "msc_php": 14500, "employee_php": 725, "employer_php": 1450, "ec_php": 10, "total_php": 2185},
      {"compensation_range_php": "14 750 - 15 249.99", "msc_php": 15000, "employee_php": 750, "employer_php": 1500, "ec_php": 30, "total_php": 2280, "note": "Premier palier ou l'EC passe de 10 a 30 PHP."},
      {"compensation_range_php": "19 750 - 20 249.99", "msc_php": 20000, "employee_php": 1000, "employer_php": 2000, "ec_php": 30, "total_php": 3030, "note": "Dernier palier integralement finance par le regime SSS de base ; au-dela, la fraction de MSC excedentaire alimente le WISP."},
      {"compensation_range_php": "20 250 - 20 749.99", "msc_php": 20500, "employee_php": 1025, "employer_php": 2050, "ec_php": 30, "total_php": 3105, "note": "Premier palier partiellement finance par le WISP (500 PHP de MSC sur 20 500 relevent du WISP)."},
      {"compensation_range_php": ">= 34 750", "msc_php": 35000, "employee_php": 1750, "employer_php": 3500, "ec_php": 30, "total_php": 5280, "note": "Plafond de MSC."}
    ]
  },
  "regions": {
    "NCR": {"name": "National Capital Region (Metro Manila)", "population_2024": 14001751, "minimum_wage_daily_php": 755.0, "wage_order": "NCR-27", "effective_from": "2026-07-25", "wage_order_source": "Confirme par recherche multi-sources en session (SSS/DOLE/NWPC ; wage order sous injonction preliminaire signalee fin aout 2026, retenu ici comme le regime publie en vigueur)"},
    "CAR": {"name": "Cordillera Administrative Region", "population_2024": 1808985, "minimum_wage_daily_php": 505.0, "wage_order": "CAR-24", "effective_from": "2025-12-30", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026)"},
    "R1": {"name": "Region I (Ilocos Region)", "population_2024": 5342453, "minimum_wage_daily_php": 505.0, "wage_order": "RB 1-24", "effective_from": "2025-11-19", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026)"},
    "R2": {"name": "Region II (Cagayan Valley)", "population_2024": 3777608, "minimum_wage_daily_php": 500.0, "wage_order": "RTWPB 2-24", "effective_from": "2025-11-05", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026)"},
    "R3": {"name": "Region III (Central Luzon)", "population_2024": 12989074, "minimum_wage_daily_php": 600.0, "wage_order": "RBIII-26", "effective_from": "2026-04-16", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026) -- taux de la derniere tranche (premiere tranche 515-570 PHP le 30/10/2025, seconde tranche 600 PHP le 16/04/2026)"},
    "R4A": {"name": "Region IV-A (CALABARZON)", "population_2024": 16933234, "minimum_wage_daily_php": 600.0, "wage_order": "IVA-22", "effective_from": "2026-04-01", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026) -- taux de la derniere tranche (premiere tranche le 05/10/2025, seconde tranche 600 PHP le 01/04/2026)"},
    "MIMAROPA": {"name": "MIMAROPA (Southwestern Tagalog Region)", "population_2024": 3245446, "minimum_wage_daily_php": 455.0, "wage_order": "RB-MIMAROPA-13", "effective_from": "2026-01-01", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026)"},
    "R5": {"name": "Region V (Bicol Region)", "population_2024": 6064426, "minimum_wage_daily_php": 455.0, "wage_order": "RBV-23", "effective_from": "2026-04-08", "wage_order_source": "Agregateur de paie specialise (sweldoph.com), wage order plus recent (RBV-23) que celui documente par le NWPC au 25 fevrier 2026 (RBV-22, 435 PHP) -- confiance moderee, non confirme directement sur une source primaire NWPC/DOLE posterieure a avril 2026"},
    "R6": {"name": "Region VI (Western Visayas)", "population_2024": 8167175, "minimum_wage_daily_php": 550.0, "wage_order": "RBVI-29", "effective_from": "2025-11-19", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026)", "population_note": "4 861 911 (Region VI post-scission PSA 2024, hors Negros) + 3 305 264 (Negros Occidental 2 680 477 + Bacolod City 624 787, PSA 2024 POPCEN, via en.wikipedia.org/wiki/Negros_Occidental)"},
    "R7": {"name": "Region VII (Central Visayas)", "population_2024": 8240555, "minimum_wage_daily_php": 540.0, "wage_order": "ROVII-26", "effective_from": "2025-10-04", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026)", "population_note": "6 640 875 (Region VII post-scission PSA 2024, hors Negros) + 1 599 680 (Negros Oriental 1 492 038 + Siquijor ~107 642, PSA 2024 POPCEN, via en.wikipedia.org/wiki/Negros_Oriental et recoupement du total NIR de 4 904 944)"},
    "R8": {"name": "Region VIII (Eastern Visayas)", "population_2024": 4625929, "minimum_wage_daily_php": 470.0, "wage_order": "RB VIII-25", "effective_from": "2026-06-01", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026) -- taux de la derniere tranche (premiere tranche 453 PHP le 08/12/2025, seconde tranche 470 PHP le 01/06/2026)"},
    "R9": {"name": "Region IX (Zamboanga Peninsula)", "population_2024": 5089934, "minimum_wage_daily_php": 464.0, "wage_order": "RIX-24", "effective_from": "2026-06-01", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026) -- taux de la derniere tranche (premiere tranche 439 PHP le 01/01/2026, seconde tranche 464 PHP le 01/06/2026)"},
    "R10": {"name": "Region X (Northern Mindanao)", "population_2024": 5178326, "minimum_wage_daily_php": 500.0, "wage_order": "RX-24", "effective_from": "2026-05-01", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026) -- taux de la derniere tranche (premiere tranche le 16/01/2026, seconde tranche 500 PHP le 01/05/2026)"},
    "R11": {"name": "Region XI (Davao Region)", "population_2024": 5389422, "minimum_wage_daily_php": 540.0, "wage_order": "RB XI-24", "effective_from": "2026-09-01", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026) -- taux de la derniere tranche (premiere tranche 525 PHP le 13/03/2026, seconde tranche 540 PHP le 01/09/2026)"},
    "R12": {"name": "Region XII (SOCCSKSARGEN)", "population_2024": 4462776, "minimum_wage_daily_php": 460.0, "wage_order": "RB XII-25", "effective_from": "2025-12-15", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026) -- taux de la derniere tranche (premiere tranche 433-450 PHP le 02/11/2025, seconde tranche 460 PHP le 15/12/2025)"},
    "R13": {"name": "Region XIII (Caraga)", "population_2024": 2865196, "minimum_wage_daily_php": 475.0, "wage_order": "RXIII-20", "effective_from": "2026-05-01", "wage_order_source": "NWPC, Latest Wage Orders Matrix (au 25 fevrier 2026) -- taux de la derniere tranche (premiere tranche 455 PHP le 03/01/2026, seconde tranche 475 PHP le 01/05/2026)"},
    "BARMM": {"name": "Bangsamoro Autonomous Region in Muslim Mindanao (BARMM)", "population_2024": 5691583, "minimum_wage_daily_php": 436.0, "wage_order": "BARMM-05", "effective_from": "2026-08-06", "wage_order_source": "Agregateur de paie specialise (sweldoph.com), wage order plus recent (BARMM-05) que celui documente par le NWPC au 25 fevrier 2026 (BARMM-04, 411 PHP) -- confiance moderee, non confirme directement sur une source primaire NWPC/DOLE posterieure a fevrier 2026", "population_source": "PSA, 2024 Census of Population (POPCEN), total BARMM au 1er juillet 2024 = 5 691 583 (corrige ; la valeur precedente de 4 545 486 etait erronee)"}
  },
  "notes": [
    "Les 17 regions retenues correspondent aux 17 Regional Tripartite Wages and Productivity Boards (RTWPB) qui fixent chacun leur propre salaire minimum ; elles ne correspondent plus exactement aux 18 'regions' statistiques du recensement PSA 2024, qui a cree la Negros Island Region (NIR) comme entite distincte -- voir les notes de population pour les Regions VI et VII.",
    "Le taux de salaire minimum retenu pour chaque region est le taux non-agricole standard ; plusieurs wage orders fixent des taux distincts pour l'agriculture ou les etablissements de detail/service employant 10 salaries ou moins, non modelises ici (meme convention que le taux illustratif d'accidents du travail polonais retenu ailleurs dans ce projet).",
    "Pour les regions V (Bicol) et BARMM, un wage order plus recent que celui documente par la matrice officielle NWPC du 25 fevrier 2026 a ete identifie via un agregateur de paie specialise et retenu par prudence comme le taux le plus a jour (coherent avec le calendrier de tranches ulterieures deja publie par le NWPC pour ces deux regions) ; la confiance sur ces deux taux est moderee et devrait etre revalidee directement aupres du NWPC/DOLE.",
    "Le taux NCR-27 (755 PHP/jour) fait l'objet d'un contentieux signale (writ of preliminary injunction evoque fin aout 2026 dans la presse specialisee) ; ce module retient le taux publie par le wage order comme scenario de reference, conformement a la convention de ce projet de documenter le regime legal en vigueur plutot que son statut contentieux."
  ]
}