PhilHealth Contribution Table 2026 Philippines: Rates, Computation, and Employer-Employee Share Guide
Complete guide to PhilHealth contribution rates, salary floor and ceiling, step-by-step computation examples, and employer responsibilities for 2026.
What you'll learn in this PhilHealth contribution guide
This PhilHealth Contribution Table 2026 Philippines guide helps you easily compute, deduct, and remit contributions for your business without confusing accounting jargon.
For related employee benefit guides, also see our SSS, Pag-IBIG, and PhilHealth Contribution Rules Guide, Pag-IBIG Contribution Table 2026 Philippines Guide, and 13th Month Pay Philippines 2026 Guide.
✅ What is PhilHealth?
PhilHealth (Philippine Health Insurance Corporation) is a government program that provides health insurance coverage to Filipinos.
Why it matters for businesses:
- It is mandatory for employers and employees
- Helps cover hospitalization and medical expenses
- Non-compliance can lead to penalties and legal issues
👥 Who is Required to Contribute?
You must pay PhilHealth contributions if you are:
- Employers with hired staff
- Employees (mandatory payroll deduction)
- Self-employed individuals
- Freelancers / voluntary members
- OFWs (with separate rules)
📊 PhilHealth Contribution Table 2026 Philippines
📌 Key Details:
- Premium Rate: 5%
- Salary Floor: ₱10,000
- Salary Ceiling: ₱100,000
💼 Contribution Table (Simplified)
| Monthly Salary | Premium Rate | Total Contribution | Employer Share | Employee Share |
|---|---|---|---|---|
| ₱10,000 | 5% | ₱500 | ₱250 | ₱250 |
| ₱20,000 | 5% | ₱1,000 | ₱500 | ₱500 |
| ₱50,000 | 5% | ₱2,500 | ₱1,250 | ₱1,250 |
| ₱100,000 | 5% | ₱5,000 | ₱2,500 | ₱2,500 |
Important: 👉 If salary is below ₱10,000, use ₱10,000. 👉 If salary is above ₱100,000, cap at ₱100,000.
🧮 PhilHealth Contribution Computation
📌 Basic Formula:
Monthly Contribution = Salary × 5%
Then split into:
- Employer Share = 50%
- Employee Share = 50%
🪜 Step-by-Step Computation Examples
🟢 Example 1: Minimum Wage Earner
Salary: ₱10,000
Contribution: ₱10,000 × 5% = ₱500
Breakdown:
- Employer: ₱250
- Employee: ₱250
🟡 Example 2: Average Salary Employee
Salary: ₱25,000
Contribution: ₱25,000 × 5% = ₱1,250
Breakdown:
- Employer: ₱625
- Employee: ₱625
🔵 Example 3: High Salary (Above Ceiling)
Salary: ₱120,000
Use ceiling: ₱100,000
Contribution: ₱100,000 × 5% = ₱5,000
Breakdown:
- Employer: ₱2,500
- Employee: ₱2,500
🏢 Employer Responsibilities
As a business owner, you are responsible for:
-
Registration
- Register your business with PhilHealth
- Enroll all employees
-
Monthly Deductions
- Deduct employee share from salary
- Add employer share
-
Payment Deadlines
- Monthly remittance (based on PhilHealth schedule)
- Usually on or before the 10th–15th of the following month
-
Filing Process
- Submit reports via:
- Electronic Premium Reporting System (EPRS)
- Accredited banks or online payment channels
⚠️ Penalties and Compliance Tips
What happens if you don't pay?
- Interest penalties (up to 3% per month)
- Legal liabilities
- Employee complaints and audits
🚫 Common Mistakes
- Using wrong salary base
- Forgetting salary ceiling
- Late payments
- Not registering new employees
✅ Practical Compliance Tips
- Set automated payroll reminders
- Use a standard payroll template
- Reconcile contributions monthly
- Keep copies of payment receipts
👤 Special Cases
Self-Employed / Freelancers
- Pay full 5% contribution (no employer share)
- Based on declared monthly income
Voluntary Members
- Fixed or income-based contributions
- Paid quarterly or monthly
Employers with Mixed Workers
Separate:
- Employees (shared contribution)
- Freelancers (self-paid)
💡 Practical Tips for SMEs
Simplify Your Payroll Process
Use tools like:
- Excel payroll templates
- Payroll software (Sprout, JuanTax, etc.)
Create a monthly checklist:
- Compute salaries
- Deduct PhilHealth
- File & pay
Recommended Workflow
- Calculate salaries
- Apply PhilHealth contribution computation
- Deduct employee share
- Add employer share
- Submit and pay before deadline
🧾 Conclusion
The PhilHealth Contribution Table 2026 Philippines is straightforward once you understand the basics:
- Use 5% premium rate
- Follow ₱10,000 floor and ₱100,000 ceiling
- Split contributions 50/50 between employer and employee
For small and medium businesses, staying compliant is not just about avoiding penalties—it's about protecting your employees and running a responsible business.