PhilHealth premium in 2026 is 5% of basic monthly salary (BMS), split equally: 2.5% employer + 2.5% employee. Salary floor: ₱10,000 (₱500/month total). Salary ceiling: ₱100,000 (₱5,000/month total). Employees earning above ₱100,000 pay only the ceiling amount. Monthly RF-1 reports must be filed and paid on time.
Why PhilHealth Compliance Matters
Philippine Health Insurance Corporation (PhilHealth) provides government health insurance for employees and their dependents. Under RA 11223 (Universal Health Care Act), all formal sector employees must be covered. As an employer, you are legally required to register, deduct employee premiums, add your employer share, and remit the total monthly.
Non-remittance means your employees lose access to PhilHealth benefits at the worst possible time — when they are hospitalized. Beyond the human cost, it also exposes your company to interest surcharges and legal action.
PhilHealth Contribution Rate in 2026
The PhilHealth premium rate in 2026 remains 5% of the basic monthly salary (BMS) — the final rate under the UHC Act schedule, which PhilHealth has confirmed is retained for 2026, split equally between employer and employee:
| Contributor | Rate | Example (BMS ₱30,000) |
|---|---|---|
| Employer | 2.5% | ₱750.00 |
| Employee | 2.5% | ₱750.00 |
| Total | 5% | ₱1,500.00 |
Salary Floor and Ceiling
PhilHealth applies a floor and ceiling to prevent contributions from being disproportionately high or low:
| Scenario | BMS | Employee Share | Employer Share | Total |
|---|---|---|---|---|
| Minimum (floor) | ₱10,000 | ₱250.00 | ₱250.00 | ₱500.00 |
| Mid-range | ₱30,000 | ₱750.00 | ₱750.00 | ₱1,500.00 |
| Maximum (ceiling) | ₱100,000 | ₱2,500.00 | ₱2,500.00 | ₱5,000.00 |
| Above ceiling | ₱150,000 | ₱2,500.00 | ₱2,500.00 | ₱5,000.00 |
An employee earning ₱8,000/month is below the floor — their premium is still computed as if they earn ₱10,000, giving a total of ₱500/month. An employee earning ₱200,000 is above the ceiling — they pay the same as an employee at ₱100,000.
How to Compute PhilHealth Premium
- Get the employee's basic monthly salary (BMS).
- Apply the floor/ceiling: if BMS is below ₱10,000, use ₱10,000. If above ₱100,000, use ₱100,000.
- Multiply by 5% to get the total premium.
- Split in half: 2.5% deducted from employee, 2.5% added by employer.
Example: Employee Earning ₱25,000/month
- BMS = ₱25,000 (within floor/ceiling range)
- Total premium: ₱25,000 × 5% = ₱1,250.00
- Employee deduction: ₱625.00
- Employer contribution: ₱625.00
PhilHealth Remittance Deadlines
PhilHealth uses a schedule based on the last two digits of the employer's PhilHealth Employer Number (PEN). Generally, contributions for a given month are due within the first 11 business days of the following month for most employers. Check your specific due date from your PhilHealth employer portal or the issued Philhealth Employer Registration.
Penalties for Late or Non-Remittance
- Surcharge: 2% per month on the unremitted premium, computed from the due date
- Interest: May be additionally assessed during settlement
- Disqualification from benefits: Employees of non-compliant employers may be denied hospital benefits at the time of claim
- Legal action: PhilHealth can file criminal and civil cases against non-compliant employers
The PhilHealth RF-1 Report
The RF-1 (Remittance Form 1) is the monthly contribution report listing all covered employees and their premium amounts. It must be submitted alongside every payment. If you use payroll software, the RF-1 should generate directly from payroll run data.
Beginning 2023, PhilHealth has been enforcing stricter matching between submitted RF-1 data and actual employee records. Errors in employee names, PhilHealth numbers, or premium amounts can cause delayed benefit processing for your employees.
Frequently Asked Questions
PhilHealth is computed on basic monthly salary (BMS) only. Overtime, allowances, bonuses, and other supplemental pay are not included in the base for PhilHealth premium computation.
The rate increased gradually under RA 11223: 3% in 2020, 3.5% in 2021, 4% in 2022, 4.5% in 2023, and 5% from 2024 onward. 5% is the final rate under the Universal Health Care Act schedule and has been confirmed retained for 2026.
Yes. All employees — full-time, part-time, contractual, and probationary — must be enrolled in PhilHealth by their employer. Domestic workers (kasambahay) have separate rules under RA 10361.
Yes. An employee's legitimate spouse, unmarried children below 21 years old, and parents aged 60 and above (if no other income) are automatically covered as dependents under the member's PhilHealth at no additional premium cost.
Employees earning below the ₱10,000 floor still contribute as if they earn ₱10,000. The minimum total premium is ₱500/month (₱250 employee + ₱250 employer). The employer may choose to shoulder both shares as a benefit.
Stop computing this manually.
Kinsweldo auto-computes SSS, PhilHealth, Pag-IBIG, and BIR withholding tax — with the correct, always-current rates on every payroll run.
Start Free — No Credit Card →Free for up to 5 employees.