PhilHealth Contribution Table Philippines 2026
View the current PhilHealth contribution table used for payroll and direct contributors in the Philippines. Use this page to check the premium rate, salary floor and ceiling, employee share, employer share, and sample monthly payroll cuts before using a payroll calculator.
Updated March 17, 2026
Current PhilHealth Contribution Structure
PhilHealth's published employer contribution table shows the premium schedule for direct contributors under Circular No. 2019-0009. The table shows a 5.0% premium rate for 2025, applied to monthly basic salary, subject to the published salary floor and salary ceiling.
Premium Rate Used
5.0%
Of monthly basic salary
Monthly Salary Floor
₱10,000.00
Minimum basis for premium
Monthly Salary Ceiling
₱100,000.00
Maximum basis for premium
Total Monthly Premium
₱500.00 – ₱5,000.00
Range from floor to ceiling
Employee Share
50%
Half of total premium
Employer Share
50%
Half of total premium
PhilHealth Contribution Table Reference
For employed members, the total PhilHealth premium is commonly split equally between employee and employer. If salary is below the floor, the premium is based on the floor. If salary is above the ceiling, the premium is based on the ceiling.
| Monthly Basic Salary | Premium Rate | Total Monthly Premium | Employee Share | Employer Share |
|---|---|---|---|---|
| ₱10,000 and below | 5.0% | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱15,000 | 5.0% | ₱750.00 | ₱375.00 | ₱375.00 |
| ₱20,000 | 5.0% | ₱1,000.00 | ₱500.00 | ₱500.00 |
| ₱25,000 | 5.0% | ₱1,250.00 | ₱625.00 | ₱625.00 |
| ₱30,000 | 5.0% | ₱1,500.00 | ₱750.00 | ₱750.00 |
| ₱35,000 | 5.0% | ₱1,750.00 | ₱875.00 | ₱875.00 |
| ₱50,000 | 5.0% | ₱2,500.00 | ₱1,250.00 | ₱1,250.00 |
| ₱75,000 | 5.0% | ₱3,750.00 | ₱1,875.00 | ₱1,875.00 |
| ₱100,000 and above | 5.0% | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
Always verify the latest PhilHealth table or advisory if you need the exact current payroll basis.
How Salary Floor and Ceiling Affect PhilHealth Contribution
PhilHealth contribution does not increase without limit. If salary is below the salary floor, the contribution is computed using the minimum salary floor of ₱10,000.00. If salary is above the salary ceiling, the contribution is computed using the maximum salary ceiling of ₱100,000.00. This helps explain why payroll deductions may stop increasing after a certain salary level.
Below Floor
Uses ₱10,000.00
Premium = ₱500.00 total
Within Range
Uses Actual Salary
Premium = 5% of salary
Above Ceiling
Uses ₱100,000.00
Premium = ₱5,000.00 total
Sample PhilHealth Payroll Cuts
These examples help show how the PhilHealth deduction may look in a payroll context.
Salary below the floor
- Monthly Salary
- ₱8,000.00
- Basis Used
- ₱10,000.00
- Total PhilHealth Premium
- ₱500.00
- Employee Share
- ₱250.00
- Employer Share
- ₱250.00
Salary is below the ₱10,000 floor, so the premium is based on the floor.
Salary within the range
- Monthly Salary
- ₱35,000.00
- Basis Used
- ₱35,000.00
- Total PhilHealth Premium
- ₱1,750.00
- Employee Share
- ₱875.00
- Employer Share
- ₱875.00
Salary falls within the floor and ceiling, so the premium is based on actual salary.
Salary at or above the ceiling
- Monthly Salary
- ₱120,000.00
- Basis Used
- ₱100,000.00
- Total PhilHealth Premium
- ₱5,000.00
- Employee Share
- ₱2,500.00
- Employer Share
- ₱2,500.00
Salary exceeds the ₱100,000 ceiling, so the premium is based on the ceiling.
Employee Share vs Employer Share
For employed members, the total monthly premium is typically shared equally between employer and employee. That means the employee-side payroll deduction is usually half of the total premium, while the employer pays the other half.
This is one of the most important things to understand because many users only see the employee-side deduction on their payslip and do not realize the total premium is larger.
Employee Share
50%
Deducted from your payslip
₱250.00 – ₱2,500.00 per month
Employer Share
50%
Paid by your employer
₱250.00 – ₱2,500.00 per month
Why Your Actual PhilHealth Deduction May Differ
Your actual payroll deduction may differ from a simple reference table because payroll systems may apply specific timing, salary treatment, rounding, or updated implementation guidance. This page should be used as a practical reference, not as a replacement for your employer's payroll system or official PhilHealth notices.
Want a Full Payroll Estimate?
If you want to see how PhilHealth combines with SSS, Pag-IBIG, and withholding tax to produce your net pay, use the Take-Home Pay Calculator for a fuller deduction estimate.
Frequently Asked Questions
Related payroll tools and guides
Source & Freshness
Source
PhilHealth — Circular No. 2019-0009, PhilHealth Premium Contribution Schedule
Updated
March 17, 2026
Review cycle
Every 90 days
This page is not affiliated with any Philippine government agency. Information is based on publicly available official sources and may change. Always verify details with the relevant government office.