PhilHealth Contribution Calculator

What Is the PhilHealth Contribution, and Why Is It Mandatory?

The Philippine Health Insurance Corporation, better known as PhilHealth, is the government-owned corporation that administers the National Health Insurance Program (NHIP) — the country's compulsory social health insurance scheme. Under the Universal Health Care (UHC) Act of 2019, every Filipino citizen is automatically a member of the NHIP, and every person earning an income, whether as an employee, a business owner, a freelancer, or an overseas Filipino worker, is required to remit a monthly or periodic premium contribution. These contributions are pooled into a national fund that PhilHealth uses to reimburse hospitals, clinics, and accredited health care providers for the medical services its members receive.

Unlike a private health maintenance organization (HMO) plan, PhilHealth is not optional for salaried workers. The moment an employee is hired, the employer is legally obligated to register that employee (if not already registered), deduct the correct premium every payroll cycle, add the employer's counterpart share, and remit the combined amount to PhilHealth on time. Failure to do so exposes the employer to penalties, interest, and potential criminal liability under the National Health Insurance Act, and it can also leave the employee without valid, up-to-date coverage exactly when they need it most — during a hospitalization or medical emergency.

The 5% Premium Rate and the 50/50 Split

For 2026, the PhilHealth premium rate stands at a flat 5% of monthly basic salary. This is the rate reached under the staggered increases originally set out in the UHC Act's implementing rules, which raised the premium rate by half a percentage point almost every year until it plateaued. For employed members, this 5% is not paid by the worker alone — it is split evenly between the employee and the employer, with each side shouldering 2.5% of the employee's monthly basic salary.

In practical terms, if your monthly basic salary is ₱25,000, PhilHealth computes your total monthly premium as 5% of ₱25,000, which is ₱1,250. Your employer withholds ₱625 (2.5%) from your payslip and adds another ₱625 (2.5%) from company funds, for a combined remittance of ₱1,250 sent to PhilHealth on your behalf every month. You will typically see this reflected on your payslip as a single "PhilHealth" or "PHIC" deduction line showing only your ₱625 share — the employer's counterpart is not deducted from your pay, it is an additional cost the company absorbs.

This 50/50 arrangement mirrors the logic used for SSS and Pag-IBIG contributions: government social insurance programs in the Philippines are generally designed as a shared responsibility between labor and capital, so that neither the worker nor the employer bears the full weight of the premium alone. Because the computation is based on basic salary, allowances, overtime pay, and other variable compensation are generally excluded from the premium base — only the fixed monthly basic pay stated in the employment contract or payroll record is used, subject to the floor and ceiling explained below.

The Income Floor and Ceiling: How They Work

PhilHealth does not apply the 5% rate to your exact salary without limit. Two boundaries — a floor and a ceiling — define the range of monthly salary that PhilHealth actually uses for computation, officially referred to as the salary base.

The ₱10,000 Floor

If your monthly basic salary is ₱10,000 or below, PhilHealth still computes your premium as though you earned exactly ₱10,000. This floor exists to guarantee a minimum, meaningful level of funding for every member regardless of how low their reported salary is, and it ensures that even minimum-wage or part-time earners build up a consistent contribution record. For a worker earning ₱8,000 a month, for example, the salary used is not ₱8,000 but ₱10,000, producing a total premium of₱500 (5% of ₱10,000) split into ₱250 for the employee and ₱250 for the employer — noticeably higher than what a literal 5% of ₱8,000 (₱400) would have produced.

The ₱100,000 Ceiling

At the other end, if your monthly basic salary exceeds ₱100,000, PhilHealth caps the salary base at exactly ₱100,000 regardless of how much higher your actual salary is. This means a director earning ₱150,000 a month and an executive earning ₱400,000 a month both pay the exact same PhilHealth premium: 5% of ₱100,000, or ₱5,000 total, split into ₱2,500 for the employee and ₱2,500 for the employer. Earning more beyond the ceiling does not increase your PhilHealth premium — the program is designed to be progressive up to a point but then plateaus, similar in spirit to how SSS caps itsMonthly Salary Credit, though PhilHealth's ceiling is considerably higher than SSS's.

Salaries that fall strictly between ₱10,000 and ₱100,000 are simply charged 5% of the actual monthly basic salary, with no floor or ceiling adjustment needed — the vast majority of rank-and-file employees in the Philippines fall into this middle band.

Worked Examples at Three Salary Levels

To make the mechanics concrete, here is how the calculator computes the premium at three different salary points — one below the floor, one squarely in the middle band, and one above the ceiling.

Example 1: ₱8,000 Monthly Salary (Below the Floor)

Because ₱8,000 is below the ₱10,000 floor, PhilHealth assesses the premium as if the salary were ₱10,000. The total monthly premium is ₱500.00, split into ₱250.00 for the employee and ₱250.00 for the employer. Note that this is higher than a naive 5% of ₱8,000 (which would be ₱400) — the floor effectively raises the minimum contribution for low-income earners.

Example 2: ₱25,000 Monthly Salary (Within the Normal Range)

At ₱25,000, no floor or ceiling adjustment applies, so the premium is simply 5% of the actual salary. The total monthly premium is ₱1,250.00, split evenly into ₱625.00 deducted from the employee's pay and ₱625.00 contributed by the employer.

Example 3: ₱150,000 Monthly Salary (Above the Ceiling)

Even though ₱150,000 is well above ₱100,000, PhilHealth caps the salary base at ₱100,000. The total monthly premium is capped at ₱5,000.00, split into ₱2,500.00 for the employee and ₱2,500.00 for the employer — the same amount a ₱100,000 earner would pay.

PhilHealth Premium Table by Salary Level (2026)

The table below shows the exact monthly premium computation across a range of common salary levels, using the same formula that powers the calculator above.

How Self-Employed, Voluntary, OFW, and Senior Citizen Members Are Billed Differently

The 50/50 employer-employee split described above only applies to formal-sector, employed members whose premiums are automatically deducted through company payroll. PhilHealth has several other membership categories, each billed under a different arrangement.

Self-Employed and Voluntary Members

Freelancers, small business owners, professionals in private practice, and anyone without a formal employer fall under the self-employed or voluntary member category. Because there is no employer to shoulder a counterpart share, these members are billed the full 5% premium themselves, computed on their monthly declared income and subject to the same ₱10,000 floor and ₱100,000 ceiling used for employed members. In practice, most voluntary members declare an income bracket to PhilHealth and pay either monthly, quarterly, semi-annually, or annually in a lump sum, rather than through automatic payroll deduction — it is the member's own responsibility to remit on time to keep their coverage active and avoid gaps that could delay claims.

Overseas Filipino Workers (OFWs)

OFWs are mandatory members of PhilHealth under the National Health Insurance Act, as most recently amended by the Universal Health Care (UHC) Act, which classifies overseas Filipino workers as direct contributors alongside employed and self-employed members. Rather than a typical payroll deduction, OFW premiums are most commonly collected as a single advance payment before deployment — required to secure an Overseas Employment Certificate (OEC) under POEA/DMW departure clearance rules — or through accredited collecting partners and manning agencies overseas. Like voluntary members, OFWs are billed based on their declared monthly income subject to the standard floor and ceiling, but the premium is usuallyprepaid to cover an entire year of coverage at once rather than remitted month by month, which is more practical given that OFWs are working abroad and cannot rely on a local payroll system to deduct contributions each cutoff.

Senior Citizens

Under Republic Act No. 10645, all Filipino senior citizens aged 60 and above who are not otherwise covered as employed, self-employed, or dependent members are automatically enrolled in PhilHealth asindirect contributors — the same broad classification used for indigents and other government-sponsored members — with their premiums fully subsidized by the national government rather than deducted from any payroll or self-paid premium. In other words, a qualified senior citizen does not pay a PhilHealth premium at all — coverage is granted free of charge for life, regardless of the senior's income or pension. This is separate from the SSS or GSIS pension a retiree might separately receive, and it stands in contrast to the direct-contributor categories described earlier (employed, self-employed, voluntary, and OFW members), who either pay their own premium outright or split it with an employer.

Indigents and Sponsored Members

Finally, the Universal Health Care Act also created a category of indirect contributors: indigent families identified through the National Household Targeting System, and other sponsored members whose premiums are paid for by the national government, local government units, or private sponsors. These members receive the same benefit package as paying members without having to remit anything themselves, reflecting the UHC Act's goal of covering every Filipino under the NHIP regardless of ability to pay.

What Does PhilHealth Actually Cover?

Paying the premium is only half the story — it helps to understand what that contribution actually buys in terms of health coverage. PhilHealth benefits fall into a few broad categories.

All Case Rates (Inpatient Benefits)

For hospital confinements, PhilHealth reimburses accredited hospitals using a fixed-amount package per diagnosis or procedure, known as a "case rate," rather than reimbursing itemized hospital bills. Common conditions such as pneumonia, dengue, hypertension, normal spontaneous delivery, cesarean section, and appendectomy each have a predetermined case rate that covers professional fees and hospital charges up to that fixed amount. If the actual hospital bill exceeds the case rate, the member (or their HMO, if any) typically shoulders the difference; if the bill is lower, PhilHealth still pays out the fixed case rate amount.

Z Benefits for Catastrophic Illnesses

For very high-cost, life-threatening conditions such as certain childhood cancers, breast cancer, kidney transplantation, and coronary artery bypass, PhilHealth offers "Z Benefit" packages — significantly larger fixed benefit amounts meant to substantially defray, and in some cases nearly eliminate, the member's out-of-pocket cost for these catastrophic treatments at accredited Z Benefit centers.

YAKAP Package (Outpatient Primary Care, formerly Konsulta)

PhilHealth's primary care benefit — long known as the Konsulta Package — was rebranded and substantially expanded into YAKAP (Yaman ng Kalusugan Program) starting in July 2025, with nationwide implementation governed by PhilHealth Circular No. 2025-0017 taking full effect on January 1, 2026. YAKAP is designed to shift the health system toward prevention rather than only paying for hospitalization after the fact, and it bundles four components into a single package: KONSULTA (primary care doctor consultations), GAMOT (access to roughly 75 essential PhilHealth-covered medicines, worth up to about ₱20,000 per year), LABORATORYO (a panel of common outpatient laboratory tests such as complete blood count, urinalysis, and blood sugar testing), and SCREEN (a set of cancer screening tests). Members who register with, or get "empaneled" to, a YAKAP-accredited primary care provider (a clinic, health center, or PhilHealth Care Provider Network) can access these services at no direct cost at the point of care, since the provider is paid a fixed annual capitation fee per empaneled patient directly by PhilHealth rather than billing per individual visit. Clinics that were previously accredited under the old Konsulta program were automatically transitioned to YAKAP status, so members who registered under Konsulta in prior years generally remain covered without needing to re-enroll from scratch, though it is worth confirming your chosen provider's current YAKAP accreditation and empanelment status before relying on it for a consultation.

Other Notable Benefits

PhilHealth also covers maternity care packages for both normal and cesarean deliveries, outpatient dialysis sessions for members with chronic kidney disease, chemotherapy and radiotherapy sessions for cancer patients, and a growing list of other benefit packages that expand periodically as the agency updates its benefit circulars. Members should always check with the hospital's PhilHealth desk or PhilHealth's own member portal to confirm which packages apply to a specific diagnosis, since benefit availability can depend on the accreditation level of the treating facility.

How PhilHealth Contributions Are Remitted

Employers are required to remit both the employee's withheld share and the employer's counterpart share to PhilHealth on a monthly basis, typically through the agency's Electronic Premium Remittance System (EPRS)or accredited collecting banks, with remittance deadlines that depend on the employer's PhilHealth Employer Number. Late or non-remittance exposes the employer to interest penalties and can also put the employee's own eligibility for benefits at risk, since PhilHealth generally requires a minimum number of posted monthly contributions within a specific look-back period before a claim can be approved. Employees are encouraged to periodically check their Member Data Record (MDR) through the PhilHealth Member Portal or member app to confirm that their employer's remittances are being posted correctly and on time.

Frequently Asked Questions

Is PhilHealth contribution mandatory for all employees?

Yes. Every employer in the Philippines, whether private or government, is required by law to register each employee with PhilHealth and deduct and remit the correct premium every payroll period. This applies to regular, probationary, contractual, and even part-time employees, as long as an employer-employee relationship exists.

What if I earn exactly ₱10,000 or ₱100,000 a month?

At exactly ₱10,000, the floor and your actual salary are the same, so the premium is simply 5% of ₱10,000, or ₱500 total. At exactly ₱100,000, the same logic applies at the ceiling — the premium is 5% of ₱100,000, or ₱5,000 total. The floor and ceiling only change the computation for salaries strictly below ₱10,000 or strictly above ₱100,000.

Do allowances and bonuses get included in the PhilHealth premium computation?

Generally no. PhilHealth premiums are based on monthly basic salary, not gross pay. Overtime pay, holiday premium pay, night shift differential, and non-taxable allowances are typically excluded from the premium base, though employers should always refer to the latest PhilHealth circular for the precise definition of compensation used in a given period.

What happens if I have two employers at the same time?

If you work for two or more employers simultaneously, each employer is required to report and remit a PhilHealth premium based on the salary they pay you, and PhilHealth consolidates these remittances under your single PhilHealth Identification Number (PIN). You do not need to separately register as a voluntary member on top of your employed memberships.

Can I pay more than the minimum required PhilHealth premium?

For employed members, the premium is fixed by law based on your declared basic salary — you cannot simply choose to pay extra. Voluntary and self-employed members, however, can declare a higher monthly income bracket than their actual earnings if they wish to build a larger contribution record, though this also means paying a proportionally higher premium.

What should I do if my employer isn't remitting my PhilHealth contributions?

You can verify your contribution history through the PhilHealth Member Data Record, accessible via the PhilHealth Member Portal or the member mobile app. If you notice missing or delayed remittances despite deductions appearing on your payslip, you can file a formal complaint with the nearestPhilHealth Local Health Insurance Office, since non-remittance by an employer is a punishable offense under the National Health Insurance Act.

Is the PhilHealth premium tax-deductible?

Yes. The employee's share of the PhilHealth premium is deducted from gross pay before computing taxable income, meaning it lowers the base on which withholding tax is calculated, similar to SSS and Pag-IBIG employee contributions.

How is PhilHealth different from a private HMO?

PhilHealth is a mandatory, government-run social insurance program that every Filipino is automatically part of, funded by payroll and self-paid premiums, and it reimburses hospitals using fixed case rates. A private HMO, by contrast, is an optional, employer-provided or self-purchased plan that typically covers costs more comprehensively (often including room and board up to a plan limit, outpatient consultations, and a wider drug formulary) but only for members who are enrolled and whose premiums are being paid, whether by an employer as a benefit or by the individual directly. Many companies provide both: mandatory PhilHealth as required by law, plus a private HMO as an added employee benefit, with PhilHealth typically paying out first before the HMO covers the remaining balance.