---
title: Adding Government Contributions as One-Time Adjustments
description: N/A
---

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# Adding Government Contributions as One-Time Adjustments

There are often instances wherein the government contributions (SSS, HDMF, and PHIC) would have to be added as one-time adjustments on your payroll run to achieve the expected results. In this article, we'll be discussing how each contribution should be added so that the records will reflect correctly on the reports such as the Statutory Report, Payroll Register, and Monthly Summary. 

In general, since we'll be manually adding the Employee Shares, the Employers Shares should also be added as a separate adjustment. 

As a quick refresher, you may take a look at our articles below on how to add one-time adjustments per employee or in bulk:

- [How to Set Up a One-Time Adjustment for a Specific Employee](https://guide.sprout.ph/how-to-set-up-a-one-time-adjustment-for-a-specific-employee-in-sprout-payroll?hsLang=en)
- [How to Set Up a One-Time Adjustment using Mass Upload (Excel File)](https://guide.sprout.ph/how-to-set-up-a-one-time-adjustment-using-mass-upload-excel-file?hsLang=en)

**SSS Contributions**

The contributions will be based on the setup on the Company Profile as well as the SSS table. For more details, you may refer to our article here:  [How to Compute for SSS Contribution](https://guide.sprout.ph/how-to-compute-for-sss-contribution-in-sprout-payroll?hsLang=en)

In this example, the SSS contribution is based on By Month and just the basic salary of the employee:

Basic Salary: 20,000

![](https://guide.sprout.ph/hs-fs/hubfs/image-png-Jul-08-2025-03-48-01-8066-AM.png?width=631&height=192&name=image-png-Jul-08-2025-03-48-01-8066-AM.png)

![](https://guide.sprout.ph/hs-fs/hubfs/image-png-Jul-08-2025-03-47-38-6854-AM.png?width=670&height=129&name=image-png-Jul-08-2025-03-47-38-6854-AM.png)

**SSSEE**

- The Employee Shares will be added as a negative value as this would be deducted from the user.
- This will be tagged as non-taxable as government contributions are not included in the taxable income of the employee.

**SSSER**

- The Employer Shares will be added as a positive value.
- This will not appear in the payslip upon processing but only in the reports.
- This will be tagged as non-taxable as government contributions are not included in the taxable income of the employee.

**SSSEC**

- The SSS EC is a contribution share that aims to assist workers who suffer work-connected sickness or injury resulting in disability or death.
- The amount inputted is of a positive value and this will not appear in the payslip upon processing but only in the reports.
- This will be tagged as non-taxable as government contributions are not included in the taxable income of the employee.

![](https://guide.sprout.ph/hs-fs/hubfs/image-png-Jul-08-2025-03-49-56-0227-AM.png?width=670&height=159&name=image-png-Jul-08-2025-03-49-56-0227-AM.png)

 

**HDMF Contributions**

**![](https://guide.sprout.ph/hs-fs/hubfs/image-png-Jul-08-2025-03-53-41-1760-AM.png?width=670&height=106&name=image-png-Jul-08-2025-03-53-41-1760-AM.png)**

The contributions will be based on the setup on the Company Profile. For more details, you may refer to our article here:  [How to Compute for HDMF Contribution](https://guide.sprout.ph/how-to-compute-for-sss-contribution-in-sprout-payroll?hsLang=en)

In this example, the HDMF contribution is based on By Month and just the basic salary of the employee.

Basic Salary: 20,000

**HDMFEE**

- The Employee Shares will be added as a negative value as this would be deducted from the user.
- This will be tagged as non-taxable as government contributions are not included in the taxable income of the employee.

**HDMFER**

- The Employer Shares will be added as a positive value.
- This will not appear in the payslip upon processing but only in the reports.
- This will be tagged as non-taxable as government contributions are not included in the taxable income of the employee.

![](https://guide.sprout.ph/hs-fs/hubfs/image-png-Jul-08-2025-03-51-06-2923-AM.png?width=670&height=131&name=image-png-Jul-08-2025-03-51-06-2923-AM.png)

**PHIC Contributions**

**![](https://guide.sprout.ph/hs-fs/hubfs/image-png-Jul-08-2025-03-54-03-2176-AM.png?width=670&height=176&name=image-png-Jul-08-2025-03-54-03-2176-AM.png)**

The contributions will be based on the setup on the Company Profile and the PHIC Table.

In this example, the PHIC contribution is based on By Month and just the basic salary of the employee:

Basic Salary: 20,000

**PHEE**

- The Employee Shares will be added as a negative value as this would be deducted from the user.
- This will be tagged as non-taxable as government contributions are not included in the taxable income of the employee.

**PHER**

- The Employer Shares will be added as a positive value.
- This will not appear in the payslip upon processing but only in the reports.
- This will be tagged as non-taxable as government contributions are not included in the taxable income of the employee.

![](https://guide.sprout.ph/hs-fs/hubfs/image-png-Jul-08-2025-03-53-13-9921-AM.png?width=670&height=129&name=image-png-Jul-08-2025-03-53-13-9921-AM.png)

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