PhilHealth Contribution Table Philippines 2026

Current PhilHealth contribution structure

PhilHealth’s premium schedule is set under Circular No. 2020-0005 (Revision 1) and restated for 2026 in PhilHealth Advisory No. 2026-0042. It applies a 5.0% premium rate to monthly basic salary, subject to the published salary floor and salary ceiling. The table shows the standard split for regular employed members (government and private sector), whose premium is computed on monthly basic salary and shared equally with the employer. It does not apply as-is to self-paying members, kasambahays, or qualified employed persons with disability (PWDs) and solo parents.

PhilHealth contribution table reference

This table is for regular employed members, whose total premium is 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. Other member categories pay differently:

• Self-paying members: Self-earning individuals, professional practitioners, land-based OFWs and other direct contributors with no employer pay the whole premium themselves, based on their monthly income (Sec. V.E). This does not apply to members who are validated as PWDs or solo parents: their premium is paid by the National Government (see below).
• Kasambahays: The household employer pays the entire premium if the kasambahay earns below ₱5,000 a month. At ₱5,000 or above, the kasambahay pays a proportionate share (Sec. V.G, citing R.A. 10361); Sec. V.B also lists household help among employed members whose premium is shared equally with the employer.
• Persons with disability (PWDs): The National Government pays the premium of PWDs. For employed PWDs, the premium is shared equally by the employer and the National Government, and the government half is non-collectible from the member (Circular No. 2020-0005 Sec. V.H; Circular No. 2026-0017 Sec. V.H). This applies only once the PWD is verified in the PWD registry and the employer submits the required documents. Circular No. 2026-0017 was published in Malaya Business Insight on October 9, 2026 and takes effect on publication, but system-dependent parts depend on later PhilHealth advisories, so check with your employer's payroll before assuming it is already applied.
• Solo parents: Qualified solo parents are covered by the National Government. For solo parents in the formal economy, the premium is shared equally by the employer and the National Government; the employer share is remitted under the usual schedule and the government share is shown as non-collectible from the solo parent (Circular No. 2026-0015 Sec. V.F). It requires a valid Solo Parent ID, verification, and the employer's submission of the required documents, and is subject to PhilHealth's system and operational guidelines. Circular No. 2026-0015 was published in Manila Standard on September 26, 2026.

Official documents: Circular No. 2020-0005 (Rev. 1) — premium schedule · Advisory No. 2026-0042 — 5.0% restated for 2026 · Circular No. 2026-0015 — solo parents · Circular No. 2026-0017 — persons with disability

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.

The employee share is based on your monthly basic salary — your fixed basic rate. Sales commissions, overtime pay, allowances, 13th month pay, bonuses and other gratuity payments are not included, and deductions for lates, absences or unpaid leave are excluded too (Circular No. 2020-0005 Rev. 1, Sec. IV.F). So your premium is not simply 5% of everything on your payslip.

Sample PhilHealth payroll cuts

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 does not apply to qualified employed PWDs and solo parents, whose government-funded share is non-collectible from the member once verified. Many users only see the employee-side deduction on their payslip and do not realize the total premium is larger.

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.