1. Official PhilHealth Contribution Rules for 2026
Under Section 10 of Republic Act No. 11223 (The Universal Health Care Act of 2019) and PhilHealth Advisory No. 2025-0002, the premium contribution rate for employed members is established at 5.0% of the employee's Monthly Basic Salary (MBS).
For formally employed workers in both the private and government sectors, the premium is shared equally between the employee and employer:
- Employee Share (50%): Exactly 2.5% of the applicable Monthly Basic Salary, deducted from your payroll.
- Employer Counterpart (50%): Exactly 2.5% of the applicable Monthly Basic Salary, paid directly from company funds. Employers are legally prohibited from deducting this counterpart from employee wages.
Official Statutory Income Floor & Ceiling
- Statutory Income Floor (₱10,000.00): If your Monthly Basic Salary is ₱10,000.00 or less, your contribution is computed using the ₱10,000.00 floor. The minimum total monthly premium is ₱500.00 (₱250.00 employee share + ₱250.00 employer share).
- Statutory Income Ceiling (₱100,000.00): If your Monthly Basic Salary is ₱100,000.00 or higher, your contribution is capped at the ₱100,000.00 ceiling. The maximum total monthly premium is ₱5,000.00 (₱2,500.00 employee share + ₱2,500.00 employer share).
2. Monthly Basic Salary (MBS): Inclusions vs. Exclusions
PhilHealth Advisory No. 2025-0002 explicitly clarifies that PhilHealth deductions must be based solely on Monthly Basic Salary, not total gross compensation. Many payroll errors occur when payroll administrators incorrectly deduct PhilHealth from variable earnings.
✓ Included in Basic Salary Base
- Fixed contractual basic wage/salary
- Paid regular sick leave and vacation leave pay
- Statutory minimum basic wage
✗ Strictly Excluded from Salary Base
- Overtime pay (OT) and night shift differential
- Sales commissions and productivity incentives
- Holiday premiums and hazard allowances
- 13th-month pay and year-end bonuses
- Cost of Living Allowance (COLA) and rice subsidies
- Gratuity payments and profit-sharing bonuses
3. Step-by-Step PhilHealth Contribution Calculation Examples
Here is how PhilHealth premiums are determined across different salary brackets in Philippine payroll:
| Monthly Basic Salary | Applicable Base | Total Premium (5%) | Employee Share (2.5%) | Employer Share (2.5%) |
|---|---|---|---|---|
| ₱5,000.00 (Below Floor) | ₱10,000.00 (Floor) | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱10,000.00 (Statutory Floor) | ₱10,000.00 | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱25,000.00 | ₱25,000.00 | ₱1,250.00 | ₱625.00 | ₱625.00 |
| ₱50,000.00 | ₱50,000.00 | ₱2,500.00 | ₱1,250.00 | ₱1,250.00 |
| ₱100,000.00 (Statutory Ceiling) | ₱100,000.00 | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
| ₱150,000.00 (Above Ceiling) | ₱100,000.00 (Ceiling) | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
4. Member Category Scope & Applicability
PhilHealth divides contributors into two primary groups under the Universal Health Care Act: Direct Contributors and Indirect Contributors.
This calculator specifically supports: Direct Contributors who are formally employed in the private or government sector, where an employer-employee relationship exists and premium remittances are shared equally (50/50).
Other PhilHealth Member Categories (Not covered by 50/50 employer split):
- Self-Employed & Voluntary Members: Remit the full 5.0% premium contribution on their own declared income without an employer counterpart.
- Overseas Filipino Workers (OFWs): Land-based OFWs contribute the full 5.0% rate on declared income.
- Kasambahay (Domestic Workers): Under the Batas Kasambahay (RA 10361), if the helper earns less than ₱5,000 per month, the employer pays 100% of the PhilHealth premium.
- Senior Citizens & Indigent Members: Categorized as Indirect Contributors, whose premiums are fully subsidized by the National Government from sin tax collections.
5. Frequently Asked Questions (FAQ)
Can an employer deduct their share from my basic salary? ↓
No. Under Section 10 of RA 11223 and the Philippine Labor Code, the employer counterpart must be funded solely by the employer as a cost of employment. Deducting the employer share from an employee's salary is an illegal salary deduction subject to administrative penalties.
Are minimum wage earners exempt from PhilHealth contributions? ↓
No. Statutory Minimum Wage Earners (SMWE) are exempt from BIR withholding income tax under Republic Act No. 9504, but are not exempt from mandatory social insurance contributions (PhilHealth, SSS, and Pag-IBIG). Minimum wage earners pay the minimum monthly share based on their applicable salary base.
When are PhilHealth contributions remitted each month? ↓
Employers must remit employee deductions and employer contributions to PhilHealth through accredited collecting agents or the Electronic Payment Remittance System (EPRS) on or before the designated monthly deadline (generally the 10th to 15th of the following applicable month, based on the employer's PEN ending digit).
Does paying a higher PhilHealth premium give higher hospitalization benefits? ↓
No. Under the Universal Health Care Act, all Filipino citizens are entitled to equal benefit packages and case rate coverage under the National Health Insurance Program regardless of whether they pay the minimum ₱250 or the maximum ₱2,500 monthly employee share.
6. Official Sources & Regulatory Methodology
The algorithms and calculation tables embedded in this calculator are grounded strictly in the following published government issuances:
-
PhilHealth Employer Payment Procedures & Premium Contribution Table:
https://www.philhealth.gov.ph/partners/employers/pay_procedures.php -
PhilHealth Advisory No. 2025-0002: Premium Contribution Schedule and Monthly Basic Salary Exclusions:
https://www.philhealth.gov.ph/advisories/2025/PA2025-0002.pdf -
Philippine Information Agency (PIA) 2026 Rate Report:
https://pia.gov.ph/news/philhealth-sets-5-premium-contribution-rate-for-2026/ - Republic Act No. 11223: The Universal Health Care Act of 2019, Section 10 (Premium Contributions).
Last Verified Date: October 2026.
Informational Disclaimer: SuweldoTools is an independent, free computational utility and is not affiliated with or endorsed by the Philippine Health Insurance Corporation (PhilHealth). Computations are informational estimates based on standard statutory schedules. For specific company adjustments or official inquiries, consult PhilHealth directly or your company human resources department.