What is exact and what is an estimate
- Exact: 5% premium, ₱10,000–₱100,000 base, 50/50 split; self-payers and land-based OFWs pay all.
- Estimate: kasambahay below ₱5,000 (employer pays all, RA 10361 Sec. 30) and the 50/50 split shown at ₱5,000+ (the law says "proportionate share"); confirm with PhilHealth.
- Not captured: late-payment interest; indirect and lifetime members pay nothing.
Results are planning estimates. The agency's own records and computation govern: posted contributions, the exact salary credits on file and rounding can change the figure. PhilHealth is the only authority on your benefit or loan.
Quick answer
The PhilHealth contribution for 2026 is 5% of monthly income, between a ₱10,000 floor and a ₱100,000 ceiling: ₱500 to ₱5,000 a month (rate: PhilHealth Advisory 2026-0042, 21 July 2026; floor and ceiling: PA 2025-0002). Employees and employers split it equally: on ₱25,000, ₱625.00 each. Self-employed, professional, voluntary and land-based OFW members pay the full 5%. No law has cut or suspended the rate as of November 2026.
Key points
- 5% × basic salary, ₱500 to ₱5,000 a month.
- Employees pay half; the employer pays and remits the rest.
- Overtime, allowances and bonuses don't count.
- Self-paying members clear the year by 31 December.
- 5% since 2024; 2021 and 2023 hikes were suspended.
On this page (12)
- PhilHealth contribution table 2026
- How to compute your PhilHealth contribution
- What salary is used for the PhilHealth contribution?
- PhilHealth contribution by member type
- PhilHealth voluntary contribution: deadlines and payment
- Late PhilHealth payments: interest and eligibility
- PhilHealth contribution history, 2014–2026
- Will the PhilHealth contribution be reduced?
- PhilHealth, SSS and Pag-IBIG on one payslip
- Common mistakes
- Frequently asked questions
- Sources and references
Data used in this calculator
In force 2026Planning estimate- Premium rate
- 5%, all direct contributors and OFWs (PA 2026-0042, 21 Jul 2026)
- Floor and ceiling
- ₱10,000 / ₱100,000 (PA 2025-0002; PA 2026-0042)
- Split
- 50/50 for employed members (PC 2017-0024; PIA, May 2026)
- Self-paying members
- Full premium, billed by SPA (PC 2026-0011, Aug 2026)
Last verified against the issuances on November 12, 2026. Report an error on this page.
PhilHealth contribution table 2026
5% of basic salary, in three bands.
| Monthly basic salary | Monthly premium | Employee | Employer |
|---|---|---|---|
| ₱10,000 and below | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱10,000.01 to ₱99,999.99 | 5% of salary | Half | Half |
| ₱100,000 and above | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
Source: PA 2025-0002; PA 2026-0042 (21 July 2026); RA 11223 Sec. 10. As of November 2026.
| Monthly basic salary | Total premium | Each share (2.5%) |
|---|---|---|
| ₱8,000 | ₱500.00 | ₱250.00 |
| ₱10,000 | ₱500.00 | ₱250.00 |
| ₱20,000 | ₱1,000.00 | ₱500.00 |
| ₱25,000 | ₱1,250.00 | ₱625.00 |
| ₱50,000 | ₱2,500.00 | ₱1,250.00 |
| ₱100,000 | ₱5,000.00 | ₱2,500.00 |
| ₱150,000 | ₱5,000.00 | ₱2,500.00 |
Computed with this calculator; self-paying members pay the total. As of November 2026.
Monthly PhilHealth premium by salary, 2026
Employee + employer
| Item | Monthly premium |
|---|---|
| ₱8,000 | ₱500 |
| ₱10,000 | ₱500 |
| ₱20,000 | ₱1,000 |
| ₱25,000 | ₱1,250 |
| ₱50,000 | ₱2,500 |
| ₱100,000 | ₱5,000 |
| ₱150,000 | ₱5,000 |
How to compute your PhilHealth contribution
- 1
Check the floor and ceiling
₱25,000 is inside ₱10,000–₱100,000, so all of it counts.
- 2
Premium: 5% × ₱25,000 = ₱1,250.00
Monthly premium.
- 3
Split: ₱1,250.00 ÷ 2 = ₱625.00
Deducted from pay; employer adds the same.
Employee pays
₱625.00 a month
Employer adds ₱625.00.
- Premium
- 5% × ₱30,000 = ₱1,500.00
- Employer share
- None
₱1,500.00 a month, ₱18,000.00 a year.
| Basic salary | Premium | Employee | Per cutoff (half) |
|---|---|---|---|
| ₱8,000 | ₱500.00 | ₱250.00 | ₱125.00 |
| ₱25,000 | ₱1,250.00 | ₱625.00 | ₱312.50 |
| ₱100,000 | ₱5,000.00 | ₱2,500.00 | ₱1,250.00 |
| ₱150,000 | ₱5,000.00 | ₱2,500.00 | ₱1,250.00 |
Semi-monthly payrolls may deduct once or split it. Computed with this calculator.
What salary is used for the PhilHealth contribution?
Basic salary for employees; declared income (BIR-received ITR or signed PMRF) for self-paying members (PC 2026-0011).
| Pay item | Counted? |
|---|---|
| Basic salary | Yes |
| Overtime, commissions, allowances | No |
| 13th month pay, bonuses | No |
| Undertime, tardiness, absence deductions | Ignored |
Source: PA 2025-0002. As of November 2026.
PhilHealth contribution by member type
Only direct contributors pay; see the PhilHealth hub for coverage.
| Member type | Who pays | At ₱30,000 |
|---|---|---|
| Employed | 50/50 with employer | ₱750 + ₱750 |
| Self-employed, professional, voluntary | Member | ₱1,500 |
| Land-based OFW | OFW | ₱1,500 |
| Seafarer | Via employer | ₱1,500 total |
| Kasambahay below ₱5,000 | Employer | ₱500 (₱4,500) |
| Kasambahay ₱5,000+ | Shared: RA 10361 says each pays a "proportionate share"; we show the usual 50/50 | ₱250 + ₱250 (₱8,000, estimate) |
| Indirect (indigents, seniors, PWDs) | Government | ₱0 |
| Lifetime member (120 premiums) | No premium | ₱0 |
Sources: RA 11223 Secs. 4, 10, 11; PC 2026-0011; PA 2026-0042; RA 10361 Sec. 30, PC 2017-0024 (kasambahay, not restated since 2020). As of November 2026.
Who pays the premium, by member type
2026
- Member
- Employer
| Bar | Member | Employer |
|---|---|---|
| Employed, ₱30,000 (₱1,500) | ₱750 | ₱750 |
| Self-employed, ₱30,000 (₱1,500) | ₱1,500 | ₱0 |
| Kasambahay, ₱4,500 (₱500) | ₱0 | ₱500 |
PhilHealth voluntary contribution: deadlines and payment
Pay any number of months, but clear the year by 31 December (PC 2026-0011).
1st of each month
Statement of Premium Account (SPA) issued for unpaid months. During 2026 payments need an SPA, though some may still be accepted without one in limited transition cases (PhilHealth's FAQ on PC 2026-0011).
31 December
Year's premiums due.
31 January
Last day without interest.
After 31 January
Up to 1.5% a month, compounded (RA 11223 Sec. 9).
1 January 2027
SPA becomes mandatory for payment (PhilHealth's FAQ on PC 2026-0011).
Get the SPA and check postings in the PhilHealth Member Portal; pay at accredited collecting agents (ECPay since 15 December 2025, PA 2026-0002).
Late PhilHealth payments: interest and eligibility
You can still use PhilHealth, but missed premiums plus interest stay due (RA 11223 Sec. 9; PC 2026-0011), unless a 2026 relief circular below applies.
| Who | Interest on late premiums |
|---|---|
| Employers | At least 3% a month, compounded |
| Self-earning, professionals, migrant workers | Up to 1.5% a month, compounded |
| Self-paying members, arrears for Nov 2019–Dec 2025 | Interest waived and interest-free instalments of 12–60 months, on request, if you pay all premiums from 2026, empanel yourself and your dependents under YAKAP and update your records incl. declared income (PC 2026-0010 Sec. V.B.1); apply by 31 Dec 2027 (Sec. V.E.1). Principal stays due; seafarers excluded (PC 2026-0010) |
Sources: RA 11223 Sec. 9; PC 2026-0010. Applications under PC 2026-0010 run to 31 December 2027 (PC 2026-0010 Sec. V.E.1). As of November 2026.
Employers can apply until 31 December 2026 for reduced interest on July 2013–December 2024 arrears: 0% if they settle in one month, 1% over 2 to 6 months, 2% over 7 to 12 months, provided all employees are registered in YAKAP with a First Patient Encounter completed (PC 2026-0001; PA 2026-0001).
PhilHealth contribution history, 2014–2026
| Year | Rate | Floor–ceiling | Premium | Note |
|---|---|---|---|---|
| 2014 | 2.5% | ₱8,000–₱35,000 | ₱200–₱875 | Salary brackets (PC 0027 s.2013) |
| 2015–2017 | 2.5% | ₱8,000–₱35,000 | ₱200–₱875 | No new schedule found; presumed unchanged |
| 2018 | 2.75% | ₱10,000–₱40,000 | ₱275–₱1,100 | Brackets removed (PC 2017-0024) |
| 2019 | 2.75% | ₱10,000–₱50,000 | ₱275–₱1,375 | UHC schedule (RA 11223) |
| 2020 | 3% | ₱10,000–₱60,000 | ₱300–₱1,800 | PC 2020-0005 |
| 2021 | 3% | ₱10,000–₱60,000 | ₱300–₱1,800 | 3.5% suspended (Philstar, 6 Jan 2021) |
| 2022 | 4% | ₱10,000–₱80,000 | ₱400–₱3,200 | PA 2022-0010 |
| 2023 | 4% | ₱10,000–₱80,000 | ₱400–₱3,200 | 4.5% suspended (PIA, 13 Jan 2023) |
| 2024 | 5% | ₱10,000–₱100,000 | ₱500–₱5,000 | Final UHC step (Philstar, 12 Jan 2024) |
| 2025 | 5% | ₱10,000–₱100,000 | ₱500–₱5,000 | PA 2025-0002 |
| 2026 | 5% | ₱10,000–₱100,000 | ₱500–₱5,000 | PA 2026-0042 |
Sources: issuances named; RA 11223 Sec. 10. PC 2019-0009's 3.5% (2021) and 4.5% (2023) were never collected. As of November 2026.
PhilHealth premium rate, 2014–2026
| Point | Premium rate |
|---|---|
| 2014 | 2.5% |
| 2015–2017 | 2.5% |
| 2015–2017 | 2.5% |
| 2015–2017 | 2.5% |
| 2018 | 2.75% |
| 2019 | 2.75% |
| 2020 | 3% |
| 2021 | 3% |
| 2022 | 4% |
| 2023 | 4% |
| 2024 | 5% |
| 2025 | 5% |
| 2026 | 5% |
Will the PhilHealth contribution be reduced?
| Proposal | Status, November 2026 |
|---|---|
| SB 2620: 3.25% | Passed the Senate in the 19th Congress (BusinessWorld, 27 Aug 2024) but never enacted; lapsed when that Congress ended in June 2025 and would need to be refiled |
| HB 11357: 3.5% | Passed the House in the 19th Congress (GMA News) but never enacted; lapsed when that Congress ended in June 2025 and would need to be refiled |
| 2026 energy-emergency pause | None; premiums continue (PhilHealth, 31 Mar 2026) |
Sources: OS2026-03-01; PA 2026-0042 (5% still applied, July 2026). As of November 2026.
PhilHealth, SSS and Pag-IBIG on one payslip
On ₱25,000 the employee pays SSS ₱1,250.00, PhilHealth ₱625.00 and Pag-IBIG ₱200.00 before income tax. Compare the SSS calculator, Pag-IBIG contributions, benefits hub and payslip. Childbirth cash: SSS maternity.
Common mistakes
| Mistake | What happens | Do this instead |
|---|---|---|
| Using gross pay | Premium too high | Use basic salary |
| Using 4.5% for 2023 | Wrong back-pay checks | 2023 stayed at 4% |
| Charging above ₱100,000 | Over-deduction | Cap at ₱5,000 |
| Self-payer pays half | Arrears, interest | Pay the full 5% |
| Paying in February | Interest | Pay by 31 December |
Buod sa Tagalog
Ang PhilHealth contribution sa 2026 ay 5% ng buwanang sahod, ₱500 hanggang ₱5,000 kada buwan. Hati ang empleyado at employer; kung self-employed, voluntary o OFW ka, ikaw ang magbabayad ng buong premium. Bayaran ang buong taon bago mag-31 Disyembre.
Frequently asked questions
+What is the PhilHealth contribution rate for 2026?
5% of monthly income, between a ₱10,000 floor and a ₱100,000 ceiling: ₱500 to ₱5,000 a month. PhilHealth Advisory 2026-0042 (21 July 2026) confirms it still applies. The rate has been the same since 2024, the final UHC Act step.
+How is the PhilHealth contribution divided between employee and employer?
Equally. Each pays 2.5% of basic salary, from ₱250 to ₱2,500 a month. The employer deducts the employee share from pay, adds its own share and remits both to PhilHealth. An employer may not pass its own share on to the employee.
+How much does an employee earning ₱150,000 contribute?
₱2,500.00 a month. The premium stops at the ₱100,000 ceiling: 5% × ₱100,000 = ₱5,000.00, split equally with the employer. Every salary from ₱100,000 up pays the same, so a raise above it does not change the deduction. SSS and Pag-IBIG cap lower.
+How much is the PhilHealth voluntary contribution in 2026?
Voluntary and self-employed members pay the full 5% of declared income: ₱500 a month at ₱10,000 or less, ₱1,500 at ₱30,000, ₱5,000 at ₱100,000 or more. No employer share. Pay what your monthly Statement of Premium Account shows by 31 December.
+How much is the PhilHealth OFW contribution?
Land-based OFWs pay 5% of monthly income, ₱500 to ₱5,000 a month, with no employer share (PA 2026-0042). Pay monthly, quarterly, semi-annually or annually at local or overseas collecting agents. Seafarers are not self-paying: their premium goes through the employer.
+What salary is used to calculate PhilHealth contributions?
Monthly basic salary. Overtime, commissions, allowances, 13th month pay and bonuses are excluded, and deductions for absences or tardiness do not lower the base (PA 2025-0002). A salary below ₱10,000 is computed as ₱10,000, and one above ₱100,000 as ₱100,000.
+Can I use PhilHealth if I have unpaid contributions?
Yes. Members have immediate eligibility under RA 11223 Sec. 9, so unpaid premiums do not block benefits, but they stay due with interest (self-paying members can apply under PC 2026-0010 to have interest on Nov 2019–Dec 2025 arrears waived). If you cannot pay, a social worker's certificate of financial incapacity moves you to the government-paid indirect category.
+Was the PhilHealth contribution cut or suspended in 2026?
No. Senate and House bills to lower the rate passed their own chambers in the 19th Congress but lapsed unenacted when it ended in June 2025, and calls to pause deductions in the March 2026 energy emergency produced no order. PhilHealth's July 2026 advisory still requires 5% from direct contributors, OFWs included.
Sources and references
- PhilHealth Advisory 2026-0042 (21 July 2026) — 5% for direct contributors and OFWs (checked November 12, 2026)
- PhilHealth Advisory 2025-0002 — floor, ceiling, basic salary (checked November 12, 2026)
- PhilHealth Circular 2026-0011 (self-paying members) — SPA billing, deadlines (checked November 12, 2026)
- PhilHealth Circular 2026-0010 — interest waiver and interest-free instalments on self-paying members' Nov 2019–Dec 2025 arrears (checked November 12, 2026)
- PhilHealth Advisory 2026-0001 — employer arrears Jul 2013–Dec 2024: reduced interest (0–2%), YAKAP condition, apply by 31 Dec 2026 (checked November 12, 2026)
- RA 11223 (UHC Act) — Secs. 9–11: eligibility, interest, schedule (checked November 12, 2026)
- PhilHealth OS2026-03-01 (31 Mar 2026) — premiums continue (checked November 12, 2026)
- PhilHealth news on PC 2017-0024 (28 Nov 2017) — 2018 rate, kasambahay (checked November 12, 2026)
- PhilHealth Circular 0027 s.2013 — 2014 bracket table (checked November 12, 2026)
- RA 10361 — Batas Kasambahay, Sec. 30 — employer pays below ₱5,000 (checked November 12, 2026)
- Philstar, 6 Jan 2021 — 2021 hike deferred (checked November 12, 2026)
- PIA, 13 Jan 2023 — 2023 hike suspended (checked November 12, 2026)
This page is part of our PhilHealth guides and calculators, inside the SSS, Pag-IBIG, PhilHealth and GSIS benefits hub.
Related calculators and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the law or the agency's own circulars and official announcements and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
Spotted an error or an outdated rule? Send a correction.
Next step
PhilHealth is one of three payroll deductions. Check the Pag-IBIG share and savings rules next, then put all three on your payslip.
Pag-IBIG contributions 2026 →