$535.65 if you do not exceed $11,492.66
The 2026 employment subsidy (DOF 31 Dec 2025) is a fixed monthly $535.65. It is not a bracket table: you either qualify, or it is zero.
At $9,000 the subsidy is $535.65. Gross ISR is $620.22; after the subsidy $84.57 remains. At $15,000 the subsidy is $0.
| Monthly wage | Eligible? | Subsidy | ISR after |
|---|---|---|---|
| $8,000 | Yes | $535.65 | $0 ($24.23 leftover) |
| $9,000 | Yes | $535.65 | $84.57 |
| $11,492.66 | Yes | $535.65 | ISR − $535.65 |
| $11,492.67 | No | $0 | Full ISR |
| $15,000 | No | $0 | $1,402.82 |
net_ISR = max(art96_ISR − subsidy, 0) subsidy = 535.65 if wage ≤ 11,492.66; else 0
The tariff is the same one used by payroll ISR and net salary.
If ISR is below $535.65, this page shows the leftover. We do not invent how payroll pays it out.
Related
The 2026 decree publishes a monthly amount. This tool does not split the month into fortnights.