PhilHealth · RA 11223 · 2026 Rates
PhilHealth Contribution Calculator Philippines
Compute your monthly PhilHealth premium under RA 11223 with the PhilHealth Contribution Calculator Philippines.
What Does PhilHealth Contribution Calculator Do?
The PhilHealth Contribution Calculator Philippines computes monthly PhilHealth premiums based on user inputs. Users provide monthly basic salary and select membership type, such as Employed or Self-Employed/Individually Paying. The PhilHealth Contribution Calculator Philippines processes the data to determine the total premium amount.
For employed individuals, the PhilHealth Contribution Calculator Philippines divides the premium into the employee's share and the employer's share. Self-employed users receive the full premium amount required for remittance. The PhilHealth Contribution Calculator Philippines applies the current PhilHealth premium rate rules and produces accurate, up-to-date results without manual calculations.
Inputs PhilHealth Contribution Calculator Accepts
The PhilHealth Contribution Calculator Philippines requires three inputs to compute the monthly premium: monthly basic salary, member category, and employment status. The three inputs determine the appropriate contribution amount based on the latest PhilHealth guidelines. The three required inputs are described in the subsections below.
-
Monthly Basic Salary: Sets the gross monthly income before deductions used as the base for the 5% premium.
-
Member Category: Direct Contributor (pays premiums) or Indirect Contributor (government-subsidized).
-
Employment Status: Formal Employee (shared with employer), Self-Earning, or OFW (full premium paid by member).
-
Monthly Basic Salary
The Monthly Basic Salary field in the PhilHealth Contribution Calculator Philippines represents the gross monthly income of an employee or member before any deductions. The Monthly Basic Salary drives the contribution calculation, which applies the current PhilHealth premium rate of 5% to determine the total contribution. The result is then adjusted according to PhilHealth's minimum and maximum contribution limits, which keeps the computation compliant with the organization's guidelines.
-
Member Category (Direct Contributor or Indirect Contributor)
The Member Category field in the PhilHealth Contribution Calculator Philippines specifies whether the user is a Direct Contributor or an Indirect Contributor. Direct Contributors, including employed individuals, self-earning professionals, and Overseas Filipino Workers (OFWs), pay premiums directly through salaries or self-payment. Indirect Contributors, such as sponsored members, indigents, and senior citizens, have premiums covered by government programs or sponsors. The PhilHealth Contribution Calculator Philippines uses the Member Category to determine the source of premium payments and the applicable contribution amounts.
-
Employment Status (Formal Employee, Self-Earning, or OFW)
The Employment Status field in the PhilHealth Contribution Calculator Philippines categorizes users based on work arrangement, which shapes how contributions are computed. For formal employees, the premium is shared equally between employer and employee, which reflects the dual responsibility under the Universal Health Care Act. Self-earning individuals and Overseas Filipino Workers (OFWs) pay the full premium themselves, since they are classified as direct contributors. The Employment Status distinction keeps each user type aligned with the appropriate contribution rules and rate structures.
How to Read PhilHealth Contribution Calculator Result
The PhilHealth Contribution Calculator Philippines result displays a line-by-line breakdown of the monthly premium obligation. The result shows the Employee's Share (the amount deducted from the salary) and the Employer's Share (the employer's contribution for employed members).
The Total Contribution line shows the combined amount remitted to PhilHealth. For self-employed or individually paying members, the result displays the full contribution amount and indicates no employer contribution. Each output line corresponds to a portion of the premium and clarifies the out-of-pocket cost and the total credited to the PhilHealth account.
Formula
What is the 2026 PhilHealth Premium Rate Formula?
The 2026 PhilHealth premium rate formula applies a 5% contribution rate to a member's monthly basic salary, ranging from a minimum salary floor of ₱10,000 to a maximum ceiling of ₱100,000. The monthly contribution equals the actual basic salary within the bracket multiplied by 5%, as mandated by Republic Act No. 11223 (the Universal Health Care Act).
For employed members, the total premium is equally divided between the employer and employee, with each party covering 2.5% of the basic salary. Self-employed, voluntary members, and Overseas Filipino Workers (OFWs) pay the full 5% contribution themselves.
Splitting the Premium Between Employer and Employee
For employed members, the PhilHealth premium is divided equally between the employer and the employee. The PhilHealth Contribution Calculator Philippines uses the 50/50 split to compute each party's share and shows both the employer's and the employee's contributions separately.
When Self-Employed and Voluntary Members Carry the Full Premium
Self-employed and voluntary members pay the entire PhilHealth premium themselves. The full-premium requirement arises because there is no employer to share the contribution cost. Self-employed and voluntary members must budget carefully to cover the full premium based on declared income.
A self-employed professional earning ₱25,000 per month pays a ₱1,250 monthly premium, which reflects the 5% contribution rate. The full premium obligation directly affects cash flow and requires prudent financial management to maintain continuous PhilHealth coverage.
PhilHealth Premium Remittance Form (ER2) and Online Posting
The PhilHealth Premium Remittance Form (ER2) is the tool employers use to report employee contributions to PhilHealth. Employers use the ER2 to consolidate every employee contribution for each payroll period, which keeps each member's premiums correctly credited. Submission of the ER2 must be accompanied by the total premium payment, which can be processed through PhilHealth's accredited collection partners or the online portal.
Online posting lets employers upload member data lists electronically, which keeps contributions credited to individual accounts on time and with precision. The ER2 process prevents coverage gaps for employees and avoids penalties for employers from delays or errors in remittance.
PhilHealth Premium Floor and Ceiling Brackets
PhilHealth premium contributions are determined by a salary bracket system with a floor and ceiling limit. For 2026, the minimum salary floor is set at ₱10,000, so members earning below the ₱10,000 amount still have contributions calculated on the ₱10,000 minimum.
The ceiling is set at ₱100,000, which caps contributions for members earning above the ₱100,000 threshold. The bracketed approach keeps contributions affordable for lower-income earners while limiting the financial burden on higher-income members, which maintains a balanced contribution structure across income levels.
Common PhilHealth Premium Posting Errors
Common errors in PhilHealth premium posting arise from mismatching employee details, incorrect contribution amounts, and missing payment proof in remittance records. Posting contributions under the wrong month or employee category is another frequent issue that leads to delays or rejection during PhilHealth validation.
Employers must keep payroll registers, remittance references, and supporting forms accurate to substantiate postings and correct discrepancies on time. Failing to apply the ₱100,000 ceiling on the monthly basic salary can trigger compliance audits and penalties. Accurate submission of the ER2 remittance form, with totals that reconcile against individual deductions, prevents rejected postings on the PhilHealth online portal.
How to Compute PhilHealth Premium for Filipino Employees in 2026
Computing the PhilHealth premium for Filipino employees in 2026 follows four steps aligned with the Universal Health Care Act (RA 11223). The four steps are listed below.
- 01
Identify the Monthly Basic Salary
Determine the employee's monthly basic salary, which serves as the basis for the premium calculation.
- 02
Apply the 5% Contribution Rate
Multiply the basic salary by the 5% premium rate. The 5% rate is mandated by the Universal Health Care Act and applies to all employees.
- 03
Confirm Compliance with Contribution Limits
Verify that the calculated premium falls within the floor and ceiling limits. The minimum premium is ₱500, based on a ₱10,000 salary floor, while the maximum is ₱5,000, based on a ₱100,000 salary ceiling.
- 04
Split the Premium Equally
Divide the total premium equally between the employer and the employee. Each party contributes 2.5% of the basic salary. An employee earning ₱40,000 has a total premium of ₱2,000, with the employer and employee each paying ₱1,000.
Employers who follow the four steps preserve compliance with legal requirements and produce accurate PhilHealth premium calculations.
The PhilHealth premium is one of several mandatory deductions that shape take-home pay. To plan the complete view including SSS, Pag-IBIG, and income tax, head to our Tax Calculator Philippines.
How to Compute PhilHealth Premium for Self-Employed and Voluntary Members
Self-employed and voluntary members calculate the PhilHealth premium by following four steps. The four steps are listed below.
- 01
Determine Monthly Income
Identify your declared monthly income, which forms the basis for the premium calculation. Confirm the income falls within PhilHealth's floor and ceiling limits for the year.
- 02
Apply Premium Rate
Multiply monthly income by the current PhilHealth premium rate of 5% under the Universal Health Care Act (Republic Act No. 11223).
- 03
Full Contribution Responsibility
As a self-employed or voluntary member, you pay the entire premium, since there is no employer to share the cost. For a monthly income of ₱25,000, the premium equals ₱1,250 (₱25,000 × 5%).
- 04
Payment and Remittance
Remit the calculated premium directly to PhilHealth through accredited collection partners, online portals, or over-the-counter at PhilHealth offices. Timely payment matters for maintaining active membership and avoiding lapses in coverage.
The four-step computation gives self-employed and voluntary members an accurate contribution that aligns with the Universal Health Care Act guidelines.
How PhilHealth Premium Affects Your Take-Home Pay in the Philippines
PhilHealth premium deductions reduce net salary by subtracting the employee's share directly from gross pay. For employed individuals, the premium equals 5% of the basic monthly salary, up to a maximum of ₱100,000. Half of the PhilHealth premium is deducted from the employee's paycheck, while the employer covers the other half.
For a monthly salary of ₱20,000, the employee share equals ₱500, which reduces take-home pay by ₱500 before additional deductions such as SSS and Pag-IBIG. Self-employed individuals pay the entire 5% premium themselves, which directly affects disposable income.
How Much PhilHealth Premium Should You Pay Per Month?
The monthly PhilHealth premium is determined by monthly basic salary and employment status. For employed members, the contribution rate equals 5% of the monthly basic salary, divided equally between employer and employee. For a salary of ₱15,000, the total premium equals ₱750, with each party paying ₱375.
Self-employed individuals pay the full 5% themselves. For an income of ₱25,000, the monthly premium equals ₱1,250. The maximum salary base for contributions is capped at ₱100,000, which produces a maximum monthly premium of ₱5,000.
How PhilHealth Premium Coordinates With SSS and Pag-IBIG Deductions
PhilHealth premiums, along with SSS and Pag-IBIG contributions, are calculated independently from an employee's gross salary. Each deduction follows its own rate schedule, with PhilHealth set at 5% of the monthly basic salary, capped at ₱100,000. The three contributions are then sequentially deducted from gross pay before income tax is applied.
The total employee deduction combines PhilHealth, SSS, and Pag-IBIG, which reduces taxable income under the TRAIN Law. Employers share 50% of PhilHealth and Pag-IBIG premiums, while self-employed individuals cover the full premium for all three contributions. The structured deduction sequence preserves compliance with the Universal Health Care Act, the Social Security Act, and the Home Development Mutual Fund Law.
What Is PhilHealth Premium Contribution?
PhilHealth Premium Contribution is a mandatory monthly payment made by Filipino citizens to the Philippine Health Insurance Corporation (PhilHealth) to fund the national health insurance program. The PhilHealth Premium Contribution is calculated as a percentage of the member's basic monthly salary, set at 5% as of 2026, with a salary floor of ₱10,000 and a ceiling of ₱100,000.
The PhilHealth Premium Contribution lets members and their dependents access a range of healthcare services and triggers automatic enrollment and coverage under the Universal Health Care Act.
How PhilHealth Premium Contribution Differs From Private Health Maintenance Organization (HMO) Coverage
PhilHealth premium contribution is a mandatory health insurance payment under the Universal Health Care Act that gives all Filipinos access to basic medical services. A Private Health Maintenance Organization (HMO) coverage is a discretionary, contract-based insurance plan purchased by individuals or provided by employers.
PhilHealth offers standardized benefits across accredited facilities, while HMO coverage often includes additional services such as wider hospital networks, faster access to specialists, and broader outpatient care. The key difference sits in the scope and nature of coverage: PhilHealth provides core health benefits for public access, while HMOs offer supplementary, private health services tailored to individual or employer needs.
How Does PhilHealth Premium Contribution Work?
PhilHealth premium contributions operate through a structured system where the collection and remittance processes are defined. Employers act as withholding agents for formally employed members and deduct the employee's share directly from salaries. The employee share is combined with the employer's matching share and remitted to PhilHealth through accredited channels such as banks and online portals.
Self-employed individuals, voluntary members, and overseas Filipino workers (OFWs) pay full contributions directly to PhilHealth. Payment is made through designated centers or online platforms, which keeps membership active. Indirect contributors, such as indigents and senior citizens, benefit from government subsidies that cover the contributions.
The PhilHealth contribution system preserves continuous funding for the national health insurance program and distributes financial responsibility appropriately among member categories.
PhilHealth premiums are deducted before income tax is computed, which lowers the taxable base for the period. For the corresponding withholding amount under the BIR Revised Withholding Tax Table, run our Withholding Tax Calculator.
What is the importance of PhilHealth Premium Contribution?
PhilHealth premium contribution matters for providing access to affordable healthcare services for Filipino workers and their families. PhilHealth contributions pool resources across the population and provide coverage for inpatient care, outpatient services, emergency treatment, and specialized procedures such as surgeries. Without regular contributions, members risk losing access to PhilHealth benefits and become vulnerable to high medical costs.
For employers, timely and accurate remittance of PhilHealth contributions matters for avoiding penalties and legal complications and for demonstrating compliance with the Universal Health Care Act. PhilHealth compliance protects both business operations and employee welfare, which reinforces the importance of maintaining consistent premium payments.
Retiring members may shift to PhilHealth lifetime coverage while also receiving the employer-funded retirement payout. Pensioners planning the tax-exempt lump sum can model the rules with our Retirement Pay Tax Calculator under NIRC §32(B)(6)(a).
What Are the Types of PhilHealth Premium Contribution?
PhilHealth premium contributions are categorized into two main types based on member classification: Direct Contributor and Indirect Contributor. The two types determine how contributions are paid and who bears the financial responsibility. The two types are described in the subsections below.
-
Direct Contributor (Formal Sector, Self-Earning, Professional, OFW): Includes individuals who pay premiums either through payroll deductions or direct remittance. The Direct Contributor category covers employees in the formal sector, self-earning professionals, and overseas Filipino workers (OFWs).
-
Indirect Contributor (Sponsored, Indigent, Senior Citizen): Those whose premiums are subsidized by the government. The Indirect Contributor group includes sponsored members, indigents, and senior citizens, who do not pay out-of-pocket for PhilHealth coverage.
-
Direct Contributor (Formal Sector, Self-Earning, Professional, OFW)
Direct Contributors are individuals who actively pay PhilHealth premiums based on employment or income status. The Direct Contributor category covers formal sector employees, who share the premium cost with employers, and self-employed individuals, professionals, and Overseas Filipino Workers (OFWs), who bear the full premium responsibility. The PhilHealth Contribution Calculator Philippines uses the Direct Contributor member category to determine how the premium is split or fully borne by the member, applying a 5% rate to the monthly basic salary input, up to a ceiling of ₱100,000.
-
Indirect Contributor (Sponsored, Indigent, Senior Citizen)
Indirect Contributors to PhilHealth are individuals whose premiums are fully subsidized by the government. The Indirect Contributor category covers indigent families enrolled via the National Household Targeting System for Poverty Reduction (NHTS-PR), sponsored program beneficiaries, and qualified senior citizens. When using the PhilHealth Contribution Calculator Philippines, selecting the Indirect Contributor option produces no computed premium from the member's salary, since the government covers the entire contribution.
Who Pays or Needs PhilHealth Premium Contribution?
PhilHealth premium contributions are required from several groups in the Philippines. The five contributor categories are listed below.
-
Employed Members (Formal Sector): Premiums are deducted from salaries, with employers covering half of the premium. An employee earning ₱30,000 monthly pays half, while the employer covers the remaining half.
-
Self-Employed Individuals: Freelancers and business owners who pay the entire premium based on declared income.
-
Overseas Filipino Workers (OFWs): Contribute and pay the full premium unless the foreign employer participates in the program.
-
Voluntary Members: Members without formal employment shoulder the full cost to maintain coverage.
-
Indirect Contributors (Indigents, Senior Citizens): Have premiums subsidized by the government, which gives access to healthcare services without direct payment.
Separated employees often continue PhilHealth coverage as direct contributors during the gap between jobs. For the one-time payout under Articles 298 and 299, see our Separation Pay Tax Calculator.
How PhilHealth Enforces PhilHealth Premium Contribution Compliance
PhilHealth enforces premium contribution compliance through systematic audits, penalties, and substantiation requirements. Employers are subject to audits when discrepancies arise between reported payroll and remitted premiums. The audits check for consistency in Form ER2 submissions and remittance records.
Non-compliance may result in penalties, including fines and interest charges on late payments. To substantiate compliance, employers must maintain accurate payroll records and timely remittance documentation. PhilHealth requires complete documentation during audits to verify that both employer and employee shares have been correctly computed and remitted according to the current 5% premium rate and applicable salary brackets.
Corporations remitting PhilHealth premiums also pay their own annual corporate income tax on net profits. Employers can compute the CREATE Law CIT obligation through our Corporate Income Tax Calculator at 20–25%.
How can I calculate my PhilHealth contribution?
To calculate your PhilHealth contribution, multiply your monthly basic salary by the current contribution rate of 5% as mandated under RA 11223. For employed individuals, the total contribution is split equally between the employer and the employee, so you pay half of the calculated amount.
For self-employed or voluntary members, the entire 5% is paid by the individual based on declared monthly income. The PhilHealth Contribution Calculator Philippines simplifies the calculation by requiring inputs such as employment status, member category, and monthly salary to provide an accurate calculation of your monthly and annual premium obligations.
How much is PhilHealth contribution for 20k salary?
For an employee with a monthly basic salary of ₱20,000 in 2026, the PhilHealth contribution is calculated at a 5% premium rate, which amounts to ₱1,000. The ₱1,000 contribution is equally divided between the employer and the employee, which produces a deduction of ₱500 from the employee's salary, while the employer pays the remaining ₱500.
Self-employed or individually paying members with the same income cover the entire ₱1,000 themselves, since there is no employer to share the cost.
How is the PhilHealth contribution table calculated for 2026?
The PhilHealth contribution table for 2026 uses a 5% premium rate applied to the monthly basic salary, with defined floor and ceiling salary brackets. The salary floor is set at ₱10,000, so the minimum contribution equals ₱500, while the ceiling is ₱100,000, which caps the contribution at ₱5,000.
Employed individuals share the contribution equally between employer and employee, each paying 2.5%. Self-employed and voluntary members pay the entire 5% premium themselves. The structured table preserves accurate premium computation in line with the Universal Health Care Act mandate.
How much does PhilHealth pay for cataract surgery?
PhilHealth covers cataract surgery costs through Case Rate packages, which vary based on the type of procedure and facility. Coverage ranges from approximately ₱16,000 to ₱32,000. The reimbursed amount depends on the procedure's case rate and the accredited healthcare facility performing the surgery.
Beneficiaries should confirm the current case rates with PhilHealth or the healthcare provider, since the rates are subject to periodic updates.
PhilHealth Premium Contribution in the Broader Philippine Universal Health Care System
PhilHealth premium contributions are a cornerstone of the Philippine Universal Health Care (UHC) system, mandated under the Universal Health Care Act (RA 11223). PhilHealth premium contributions give all Filipinos access to necessary health services without financial hardship.
PhilHealth acts as the national health insurer and pools resources from direct contributors such as employees, self-employed individuals, and Overseas Filipino Workers (OFWs), and from indirect contributors sponsored by government programs. The PhilHealth system complements other UHC mechanisms such as government subsidies and provider accreditation, which expands healthcare accessibility and reduces out-of-pocket expenses.
By funding hospital care, outpatient services, and case-based payments, PhilHealth lets the government negotiate with healthcare providers and expand benefit packages, moving closer to universal health coverage by 2030.