Applicable period and how to use this reference

The 5% schedule, with a ₱10,000 floor and ₱100,000 ceiling, is documented for 2024–2025 in Circular 2020-0005, pages 3–4 and reiterated in Advisory 2025-0002. It is the schedule used by this site’s current calculator, not a newly announced rate increase for 2026. Check current agency advisories for subsequent instructions.

For an ordinary employee, use monthly basic salary, not total payslip earnings. The advisory excludes overtime, allowances, commissions and bonuses, and says pay reductions for absences or tardiness are excluded from this base computation. The table shows equal employer/employee shares; special categories are outside these ordinary examples.

Example: a ₱20,000 basic salary gives a ₱1,000 premium and ₱500 employee share. A lower ₱8,000 base still uses the ₱10,000 floor: ₱500 total, or ₱250 each. A ₱120,000 base is capped at ₱100,000: ₱5,000 total, or ₱2,500 each. Try your own amount in the PhilHealth calculator.

PhilHealth Premium Reference

Premium Rate 5.0%
Income Floor ₱10,000
Income Ceiling ₱100,000
Split 50-50

Contribution Examples

Monthly Basic Salary Total Premium Employee Share Employer Share
₱10,000 ₱500.00 ₱250.00 ₱250.00
₱20,000 ₱1,000.00 ₱500.00 ₱500.00
₱30,000 ₱1,500.00 ₱750.00 ₱750.00
₱50,000 ₱2,500.00 ₱1,250.00 ₱1,250.00
₱75,000 ₱3,750.00 ₱1,875.00 ₱1,875.00
₱100,000 ₱5,000.00 ₱2,500.00 ₱2,500.00
Self-employed & Voluntary: Pay the full 5.0% premium (no employer share split). Minimum monthly premium: ₱500.00.

Frequently Asked Questions

What is the PhilHealth rate?
PhilHealth premium rate is 5.0% of salary, split 50-50 between employee and employer.
What are the PhilHealth floor and ceiling?
Income floor: ₱10,000, ceiling: ₱100,000.
Max PhilHealth contribution?
Maximum monthly premium: ₱5,000.00 (₱2,500.00 each for employee and employer).
Disclaimer: Rates shown are based on official government circulars. Always verify with SSS, PhilHealth, Pag-IBIG, or BIR.