PhilHealth Contribution Guide 2026

Understanding your PhilHealth contribution helps you budget and settle your premium obligations. Payment obligations and eligibility for benefits are separate under the Universal Health Care Act.

This guide explains contribution computation and selected payment rules for 2026.

PhilHealth Contribution Rate 2026

As of January 2025 and continuing into 2026, the PhilHealth premium contribution rate is fixed at 5% of monthly basic salary or declared income.

This rate applies to all direct contributors including employed members, self-employed members, voluntary members, and overseas Filipino workers (OFWs).

The UHC Act sets a staged premium schedule, but later suspensions affected some years. Do not infer historical bills by subtracting a fixed annual increment from today’s rate.

Income Floor and Ceiling

PhilHealth contributions are computed based on your monthly basic salary, subject to minimum and maximum limits.

The Income Floor is P10,000. This is the minimum salary base for contribution computation. Even if your actual salary is lower than P10,000, your contribution is calculated based on P10,000.

The Income Ceiling is P100,000. This is the maximum salary base for contribution computation. If your salary exceeds P100,000, your contribution is still calculated based on only P100,000.

PhilHealth Contribution Table 2026

Here’s the complete contribution table for 2026:

Monthly Basic Salary	Premium Rate	Total Monthly Premium	Employee Share	Employer Share
P10,000 and below	5%	P500.00	P250.00	P250.00
P15,000	5%	P750.00	P375.00	P375.00
P20,000	5%	P1,000.00	P500.00	P500.00
P25,000	5%	P1,250.00	P625.00	P625.00
P30,000	5%	P1,500.00	P750.00	P750.00
P40,000	5%	P2,000.00	P1,000.00	P1,000.00
P50,000	5%	P2,500.00	P1,250.00	P1,250.00
P75,000	5%	P3,750.00	P1,875.00	P1,875.00
P100,000 and above	5%	P5,000.00	P2,500.00	P2,500.00

Minimum monthly contribution: P500 (for salaries P10,000 and below) Maximum monthly contribution: P5,000 (for salaries P100,000 and above)

For employed PhilHealth members, the contribution is split equally (50-50) between the employee and employer.

The employee share is 2.5% of monthly basic salary, which is deducted from your paycheck.

The employer share is 2.5% of monthly basic salary, which is paid by the company on top of your salary.

For example, if your monthly salary is P30,000, the total PhilHealth premium is P1,500. You pay P750 (deducted from salary), and your employer pays P750.

How to Compute Your PhilHealth Contribution

Follow these steps to calculate your PhilHealth contribution:

Step 1: Identify Your Monthly Basic Salary

Use only the fixed basic salary stated in your employment contract. Exclude overtime pay, allowances, bonuses, and commissions.

Step 2: Apply the Floor and Ceiling

If your salary is below P10,000, use P10,000 as the base. If your salary is above P100,000, use P100,000 as the base.

Step 3: Multiply by 5%

Total Monthly Premium = Monthly Basic Salary × 5%

Step 4: Divide by 2

Your Share = Total Monthly Premium ÷ 2

Computation Examples

Example 1: Salary of P18,000

Total Premium: P18,000 × 5% = P900
Your Share: P900 ÷ 2 = P450
Employer Share: P450

Example 2: Salary of P8,000 (below floor)

Use floor of P10,000
Total Premium: P10,000 × 5% = P500
Your Share: P500 ÷ 2 = P250
Employer Share: P250

Example 3: Salary of P120,000 (above ceiling)

Use ceiling of P100,000
Total Premium: P100,000 × 5% = P5,000
Your Share: P5,000 ÷ 2 = P2,500
Employer Share: P2,500

Payment Methods for Different Member Types

Employed Members

For employed members, contributions are automatically deducted from salary. The employer handles the computation, deduction, and remittance. Employers remit on the schedule PhilHealth assigns them; confirm your own due date through the PhilHealth Electronic Premium Remittance System (EPRS) rather than assuming a fixed date.

Self-Employed and Voluntary Members

Use a Statement of Premium Account (SPA) through the Member Portal, SPA Generator, or a PhilHealth office. The April advisory introduced the requirement for self-paying members, including Overseas Filipinos except sea-based workers. The newer Circular 2026-0011, V.B and VIII permits limited, documented flexibility in 2026 for first-time/system or record constraints; payments at accredited collecting agents in DOH-classified Geographically Isolated and Disadvantaged Areas (GIDAs) are exempt. Strict implementation starts January 1, 2027, subject to stated exceptions. Keep the receipt and verify the posted period.

Payment can be made monthly, quarterly, semi-annually, or annually.

Overseas Filipino Workers (OFWs)

Land-based OFW premiums are income-based, not a flat annual fee: apply 5% to monthly income within the ₱10,000 floor and ₱100,000 ceiling. ₱6,000 is the annual minimum for twelve months at ₱500, not every OFW’s bill. Sea-based workers follow employer–employee sharing. See Circular 2020-0005, V.B–E and Advisory 2026-0042.

Kasambahay (Household Workers)

For a kasambahay earning below ₱5,000, the household employer pays the full premium. At ₱5,000 or above, employer and employee share equally. Circular 2020-0005, V.G sets this exact boundary.

Payment Deadlines

For employers: Contributions are due within the remittance schedule PhilHealth assigns to the employer. Check your due date in EPRS.

For self-paying members: Check the due period and assessment on your SPA. Do not assume there is no deadline.

Under RA 11223, section 9, Filipino members have immediate benefit eligibility even with missed contributions. Unpaid premiums remain collectible, with applicable interest; ask PhilHealth to assess your account. Package-specific clinical, documentation and accredited-provider requirements still apply. Do not use the old three-in-six or nine-in-twelve contribution tests as a general eligibility rule.

Current rate versus historical schedules

Use the current 5% rate with a ₱10,000 floor and ₱100,000 ceiling for 2026 calculations. Do not apply it retrospectively to arrears. Scheduled increases were sometimes suspended: the January 4, 2023 statement retained both 4% and the ₱80,000 ceiling. Ask PhilHealth for the applicable historical assessment.

Benefits of Regular Contributions

Paying correctly settles premium obligations. Benefit use is subject to the applicable package and provider requirements, not a general requirement to have three recent payments. Ask the provider about the package that applies to your care.

Frequently Asked Questions

1. What happens if I miss PhilHealth payments?

2. How do I know if my PhilHealth is active?

Check posted payments and membership information through the Member Portal or a PhilHealth office. A contribution gap alone does not remove immediate eligibility.

3. Is PhilHealth mandatory for employees?

PhilHealth coverage is automatic for Filipino citizens under the UHC Act. Direct contributors with capacity to pay have premium obligations, including self-earning individuals; payment is not merely optional because there is no employer. If your income or employment changes, ask PhilHealth to assess and update your membership category.

4. Can I pay PhilHealth contributions in advance?

Ask PhilHealth for the applicable SPA before an advance payment. Monthly, quarterly, semi-annual and annual payment options exist; do not assume that a multi-year prepayment amount is fixed regardless of income.

5. What’s the difference between PhilHealth premium and contribution?

PhilHealth “premium” and “contribution” refer to the same thing: the amount due toward the health insurance fund. The terms are used interchangeably by PhilHealth.

Sources

Current self-paying rule: Circular 2026-0011, V.C preserves benefits despite non-payment; intentional fraud can lead to suspension after due process. Ask PhilHealth to explain any demand or suspension notice; do not assume either that arrears cancel coverage or that a formal notice can be ignored. If you cannot pay, request the social-worker assessment and membership-classification process in V.C.3–5; qualifying financial incapacity can exempt current and outstanding premiums.

Last updated: September 13, 2026. Targeted corrections; broader legacy review remains in progress.