PhilHealth Contribution TableThe 5% premium with its floor and ceiling
PhilHealth charges 5% of monthly basic salary for 2026, with a ₱10,000 floor and a ₱100,000 ceiling. Employed members split it equally with the employer, so the employee pays 2.5%.
| Premium rate | 5% of the monthly basic salary for calendar year 2026, unchanged from 2025 |
| Income floor | ₱10,000. Salaries at or below it pay a flat ₱500 per month |
| Income ceiling | ₱100,000. Salaries at or above it pay a flat ₱5,000 per month |
| Sharing | Employed members split the premium equally: 2.5% employee, 2.5% employer |
| Legal basis | RA 11223, the Universal Health Care Act, and the PhilHealth premium advisory for 2026 |
Premium at representative salaries
PhilHealth is a formula rather than a bracket table: 5% of monthly basic salary, floored at ₱10,000 and capped at ₱100,000. These rows are that formula at common salary points.
| Monthly basic salary | Monthly premium | Employee share | Employer share |
|---|---|---|---|
| ₱10,000 and below | 500.00 | 250.00 | 250.00 |
| ₱15,000 | 750.00 | 375.00 | 375.00 |
| ₱20,000 | 1,000.00 | 500.00 | 500.00 |
| ₱25,000 | 1,250.00 | 625.00 | 625.00 |
| ₱30,000 | 1,500.00 | 750.00 | 750.00 |
| ₱40,000 | 2,000.00 | 1,000.00 | 1,000.00 |
| ₱50,000 | 2,500.00 | 1,250.00 | 1,250.00 |
| ₱70,000 | 3,500.00 | 1,750.00 | 1,750.00 |
| ₱90,000 | 4,500.00 | 2,250.00 | 2,250.00 |
| ₱100,000 and above | 5,000.00 | 2,500.00 | 2,500.00 |
For any salary between the floor and the ceiling the premium is simply salary × 5%, halved between the two parties. Self earning, migrant, and other direct contributors pay the whole 5% themselves.
Where the shares land
The employee share deducts from pay before withholding tax; the employer share is a cost on top. The contributions calculator estimates both from one salary.
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