How PhilHealth contributions are computed
The Philippine Health Insurance Corporation (PhilHealth) is the mandatory national health insurance program covering hospitalization, medical, and outpatient benefits for employed and self-employed Filipinos. Every month, a percentage of your basic salary is deducted and remitted to PhilHealth, keeping your membership active and your dependents covered.
Unlike SSS, PhilHealth does not use salary brackets. Instead, the premium is computed as a flat percentage of your monthly basic salary, subject to a salary floor and ceiling. If your salary falls below the floor, the floor amount is used as the base; if it exceeds the ceiling, the ceiling amount is used instead.
2026 PhilHealth premium rate
| Share | Rate | Notes |
|---|---|---|
| Employee | 2.5% of monthly basic salary | Deducted from payslip |
| Employer | 2.5% of monthly basic salary | Paid on top of salary |
| Total | 5% of monthly basic salary | Split evenly between employee and employer |
The 5% total premium rate is the final scheduled step under the Universal Health Care Act (RA 11223) and its implementing rules, and it carries over unchanged into 2026. The salary floor used for computation is ₱10,000, and the ceiling is ₱100,000 — meaning the highest possible employee share is ₱2,500 per month (2.5% of ₱100,000), and the lowest is ₱250 per month (2.5% of the ₱10,000 floor).
Salary floor and ceiling
If your monthly basic salary is below ₱10,000, PhilHealth still computes your premium as if you were earning ₱10,000 — so your minimum monthly premium is ₱500 total, split ₱250 each between you and your employer. If your salary is ₱100,000 or above, your premium is capped at 5% of ₱100,000, or ₱5,000 total, regardless of how much higher your actual salary is.
Example computation
An employee earning ₱18,500 a month has a premium base of ₱18,500 (within the floor-to-ceiling range). Their employee share is 2.5% of that, or ₱462.50, matched by an equal ₱462.50 from their employer, for a total monthly premium of ₱925.
An employee earning ₱30,000 a month has a premium base of ₱30,000. Their employee share is ₱750, matched by an equal ₱750 employer share, for a total monthly premium of ₱1,500.
Self-employed, freelancers, and voluntary members
Without an employer to shoulder half the premium, self-employed individuals, freelancers, online sellers, OFWs, and voluntary members must pay the full 5% themselves, based on their declared monthly income within the ₱10,000–₱100,000 range. A higher declared income base means a higher monthly premium, but it does not increase your benefit amounts — PhilHealth benefits are fixed case-rate payouts, unlike SSS pensions which scale with your contribution history.
Who is covered
- Employed members — premium is split 50/50 between employee and employer, deducted automatically through payroll.
- Self-employed and voluntary members — pay the full 5% themselves, usually on a quarterly or annual basis.
- Indigent and sponsored members — premiums are subsidized by the national or local government under the Universal Health Care Act.
- Senior citizens — automatically covered as PhilHealth members under RA 10645, regardless of prior contributions.