The PhilHealth premium for 2026 is 5% of the employee's monthly basic salary, shared equally between employee and employer. Salaries below ₱10,000 are counted as ₱10,000 and salaries above ₱100,000 as ₱100,000, so the monthly premium runs from ₱500.00 to ₱5,000.00.
- Rate: 5% of monthly basic salary, half from the employee and half from the employer.
- Salary floor and ceiling: ₱10,000.00 and ₱100,000.00.
- Monthly premium: ₱500.00 minimum, ₱5,000.00 maximum.
- Basis: basic salary only, without overtime, allowances or bonuses.
PhilHealth contribution table 2026
| Monthly basic salary | Salary used | Total premium | Employee share | Employer share |
|---|---|---|---|---|
| ₱8,000.00 | ₱10,000.00 | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱10,000.00 | ₱10,000.00 | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱15,000.00 | ₱15,000.00 | ₱750.00 | ₱375.00 | ₱375.00 |
| ₱20,000.00 | ₱20,000.00 | ₱1,000.00 | ₱500.00 | ₱500.00 |
| ₱25,000.00 | ₱25,000.00 | ₱1,250.00 | ₱625.00 | ₱625.00 |
| ₱30,000.00 | ₱30,000.00 | ₱1,500.00 | ₱750.00 | ₱750.00 |
| ₱40,000.00 | ₱40,000.00 | ₱2,000.00 | ₱1,000.00 | ₱1,000.00 |
| ₱50,000.00 | ₱50,000.00 | ₱2,500.00 | ₱1,250.00 | ₱1,250.00 |
| ₱60,000.00 | ₱60,000.00 | ₱3,000.00 | ₱1,500.00 | ₱1,500.00 |
| ₱80,000.00 | ₱80,000.00 | ₱4,000.00 | ₱2,000.00 | ₱2,000.00 |
| ₱100,000.00 | ₱100,000.00 | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
| ₱120,000.00 | ₱100,000.00 | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
How to compute it
- Salary used (within the floor and ceiling)
- ₱32,000.00
- Premium at 5%
- ₱1,600.00
- Employee share, deducted from pay
- ₱800.00
- Employer share
- ₱800.00
If the premium splits into an odd centavo, Payslip.ph rounds the employee share half up and the employer pays the rest, so the two always add up to the premium.
What counts as basic salary
PhilHealth uses the monthly basic salary only. Leave out overtime, holiday and rest day premiums, night differential, allowances, commissions, bonuses and 13th month pay. For daily-paid workers, use the basic pay actually earned in the month.
Special cases in 2026
- Kasambahay earning below ₱5,000 a month: the household employer pays both shares. See the kasambahay employer guide.
- Solo parents and some employees with disabilities: 2026 PhilHealth circulars have the national government cover the employee share, while the employer still pays its half. Check the circular and keep the employee's ID on file.
When and how to remit
Employers remit through PhilHealth's Electronic Premium Remittance System, which produces the Statement of Premium Account. The deadline depends on the last digit of the employer's PhilHealth number:
- ending in 0 to 4: the 11th to the 15th of the following month
- ending in 5 to 9: the 16th to the 20th of the following month
Late remittance carries interest of at least 3% a month, compounded. New employees must be reported on the ER2 form within 30 days of hire.
The other two contributions work differently: see the SSS contribution table 2026 and the Pag-IBIG contribution table.