Parenting involves providing a supportive home environment that fosters learning. This paper examines the parental involvement and the Mathematics academic performance of Grade 2 learners of Balingasag Central District. Specifically, it is geared to determine the extent of parental involvement,  the Mathematics academic performance of Grade 2 Learners for the Second Quarter of the School Year 2022-2023, and the relationship between parental involvement and Mathematics academic performance.  The instrument used was an adapted questionnaire by Grover (2015).  It employed the descriptive-correlation research design using Stratified Random Sampling among one hundred fifty (150) parents respondents.  The statistical tools were the mean, standard deviation, frequency, percentage, and Pearson Correlation Coefficient. The study found that the level of parental involvement in parenting, communicating, learning at home, decision-making, volunteering, and collaborating with the community was High. They have a Satisfactory level of learners Mathematics Academic Performance. All six types of Epstein parental involvement were significant in the Mathematics Academic Performance of Grade 2 learners. Thus, parents may continue to be involved in their childrens education and overall development by helping them with homework, attending school events, communicating with teachers, volunteering at school, participating in parent-teacher associations, and supporting their childrens extracurricular activities.