How the PhilHealth premium is computed
The PhilHealth premium is 5% of monthly basic salary, with an income floor of ₱10,000 and a ceiling of ₱100,000, split equally between the employer and the employee.
The rule
Under the Universal Health Care Act, employed members and their employers pay a premium of 5% of the monthly basic salary. The employer pays half and the employee pays half.
Floor and ceiling
| Monthly basic salary | Base used | Total premium | Employee share | Employer share |
|---|---|---|---|---|
| Below ₱10,000 | ₱10,000 | ₱500 | ₱250 | ₱250 |
| ₱25,000 | ₱25,000 | ₱1,250 | ₱625 | ₱625 |
| ₱60,000 | ₱60,000 | ₱3,000 | ₱1,500 | ₱1,500 |
| ₱100,000 and above | ₱100,000 | ₱5,000 | ₱2,500 | ₱2,500 |
Practical points
- Compute it from the monthly basic salary, even when pay is semi-monthly. Split the employee share across the pay periods according to company policy.
- Remit the employer and employee shares together.
- When PhilHealth publishes a new schedule, update the rate, floor and ceiling in payroll from the effective date.
You can check a figure with the free PhilHealth calculator.
Questions people ask
What is the PhilHealth contribution rate?
5% of the member's monthly basic salary, shared equally by the employer and the employee.
What are the floor and ceiling?
The income floor is ₱10,000 and the ceiling is ₱100,000. Salaries below the floor are charged as if they were ₱10,000, and salaries above the ceiling as if they were ₱100,000.
What is the lowest and highest monthly premium?
The total premium runs from ₱500 at the floor to ₱5,000 at the ceiling. Each of the employer and the employee pays half.
Is PhilHealth computed on gross pay?
No. It uses the monthly basic salary. Overtime, premiums and other variable pay are not part of the base unless a policy or agreement says so.
Sources
- Republic Act No. 11223, Universal Health Care Act
- PhilHealth Circular on the premium contribution schedule for 2024 to 2025