What is the PhilHealth contribution rate for 2026?

The PhilHealth contribution rate for 2026 is 5.0% of monthly basic salary, split equally between employee and employer at 2.5% each, under the Universal Health Care Act (RA 11223). As of June 2026 — verify the current rate with PhilHealth.

How is the PhilHealth contribution split between employee and employer?

The 5.0% contribution is shared equally: the employee pays 2.5% and the employer pays 2.5% of the monthly basic salary used as the contribution base. For a ₱25,000 salary, that is ₱625 each, or ₱1,250 in total.

What is the PhilHealth income floor and ceiling in 2026?

The income floor is ₱10,000 and the income ceiling is ₱100,000. A salary at or below ₱10,000 is computed on ₱10,000 (₱500 total, ₱250 each). A salary above ₱100,000 is computed on ₱100,000 (₱5,000 total, ₱2,500 each).

How much is the minimum PhilHealth contribution?

The minimum total contribution is ₱500 per month, applied to anyone earning ₱10,000 or less, because computations use the ₱10,000 income floor. The employee and employer each pay ₱250 of that ₱500.

How much is the maximum PhilHealth contribution?

The maximum total contribution is ₱5,000 per month, applied to anyone earning above the ₱100,000 income ceiling, since computations use the ₱100,000 base. The employee and employer each pay ₱2,500 of that ₱5,000.

Do self-employed members and OFWs pay the full 5% themselves?

Yes. Self-employed, professional, voluntary, and land-based or sea-based OFW direct contributors have no employer to share with, so they shoulder the full 5% of their declared monthly income — for ₱25,000, that is the whole ₱1,250, not ₱625. Only employed members split the 5% into a 2.5% employee share and a 2.5% employer share.

What is the difference between a direct and an indirect contributor?

Direct contributors have the capacity to pay — employed, self-employed, voluntary, kasambahay, and OFW members — and they fund the 5% premium themselves (split with an employer only if employed). Indirect contributors, such as indigents under the 4Ps, senior citizens, and persons with disability, pay nothing because the national government subsidises their premium under RA 11223. Both groups receive the same PhilHealth benefits.

PhilHealth Contribution Calculator (Philippines)

The 2026 PhilHealth contribution is 5% of monthly basic salary under RA 11223, split equally: 2.5% from the employee and 2.5% from the employer.

By the Orkids payroll engineering team · Reviewed against the Universal Health Care Act (RA 11223), its Implementing Rules and Regulations, and PhilHealth Circular No. 2026-0001 setting the CY 2026 premium schedule · Updated June 2026

Monthly basic salary (₱)

Employee share (2.5%)

₱250.00

Employer share (2.5%)

₱250.00

Total contribution (5.0%)

₱500.00

= ₱10,000.00 contribution base × 5.0%, split 2.5% employee / 2.5% employer.

Based on the 5.0% PhilHealth contribution rate for 2026 under the Universal Health Care Act (RA 11223), as of June 2026. Estimate only — verify the current rate and schedule with PhilHealth (philhealth.gov.ph).

How is the PhilHealth contribution computed?

The PhilHealth contribution is 5.0% of your monthly basic salary, split equally into a 2.5% employee share and a 2.5% employer share.

Two limits bound the computation. The income floor is ₱10,000: a salary at or below ₱10,000 is computed on ₱10,000, producing ₱500 in total (₱250 each). The income ceiling is ₱100,000: a salary above ₱100,000 is computed on ₱100,000, producing ₱5,000 in total (₱2,500 each). Between those two figures, the contribution rises directly with salary. This schedule is set by the Philippine Health Insurance Corporation (PhilHealth) under the Universal Health Care Act (RA 11223), as of June 2026 — verify the current figure with PhilHealth.

Worked examples of PhilHealth contribution computation for 2026
Monthly basic salary	Contribution base	Employee (2.5%)	Employer (2.5%)	Total contribution (5.0%)
₱10,000 or below	₱10,000	₱250	₱250	₱500
₱25,000	₱25,000	₱625	₱625	₱1,250
₱50,000	₱50,000	₱1,250	₱1,250	₱2,500
₱100,000 or above	₱100,000	₱2,500	₱2,500	₱5,000

What are the income floor and ceiling?

The income floor is ₱10,000 and the income ceiling is ₱100,000, so monthly contributions range from ₱500 to ₱5,000 in total.

Anyone earning ₱10,000 or less contributes as if they earned ₱10,000, which sets the minimum total contribution at ₱500 (₱250 each). Anyone earning above ₱100,000 contributes as if they earned ₱100,000, which caps the maximum total contribution at ₱5,000 (₱2,500 each). The contribution base is your monthly basic salary, clamped between these two figures.

Who pays the PhilHealth contribution?

For employed members, the employer deducts the 2.5% employee share from payroll and remits it with its own 2.5% employer share.

That means the worker sees only the 2.5% employee deduction on a payslip, while the employer funds the other half and remits the combined 5.0% to PhilHealth. Employers are responsible for accurate and timely remittance of both shares.

What law sets the PhilHealth rate?

The Universal Health Care Act, Republic Act No. 11223 (RA 11223), is the legal basis for the PhilHealth contribution schedule.

PhilHealth implements the rate, income floor, and income ceiling through circulars issued under RA 11223. Because these figures can change by circular, always confirm the current schedule on the official PhilHealth website before relying on a computation. The figures here are as of June 2026.

Who pays the 5% — by direct-contributor category (2026)

The 5% rate is the same for everyone, but the employer only splits it for employed members. Self-employed, professional, voluntary, and land/sea-based OFW direct contributors have no employer share, so they shoulder the full 5% themselves. Figures use a ₱25,000 monthly basic income for illustration, within the ₱10,000 floor and ₱100,000 ceiling. As of June 2026 — verify the current schedule with PhilHealth.

Who pays the 5% — by direct-contributor category (2026)
Direct contributor type	Rate on monthly income	Member shoulders	Employer shoulders	Total at ₱25,000
Employed (private/government)	5%	2.5%	2.5%	₱1,250 (₱625 + ₱625)
Self-employed / professional	5%	5%	None	₱1,250 (member pays all)
Voluntary member (e.g., after separation)	5%	5%	None	₱1,250 (member pays all)
Land-based / sea-based OFW	5%	5%	None	₱1,250 (member pays all)
Kasambahay earning below ₱5,000/mo	5%	None	Full 5%	₱500 at the ₱10,000 floor (employer pays all)

For a kasambahay (household worker) whose monthly wage is below ₱5,000, the household employer shoulders the entire premium; at or above ₱5,000 the kasambahay and employer share it equally like any employee. Because incomes below the ₱10,000 floor are computed on ₱10,000, the minimum monthly premium is ₱500 (5% of ₱10,000). Indirect contributors (indigents, senior citizens, persons with disability) pay nothing — the national government subsidises their premium under RA 11223, RA 10645, and RA 11228, yet they receive the same benefits.

PhilHealth contribution — frequently asked questions

What is the PhilHealth contribution rate for 2026?: The PhilHealth contribution rate for 2026 is 5.0% of monthly basic salary, split equally between employee and employer at 2.5% each, under the Universal Health Care Act (RA 11223). As of June 2026 — verify the current rate with PhilHealth.
How is the PhilHealth contribution split between employee and employer?: The 5.0% contribution is shared equally: the employee pays 2.5% and the employer pays 2.5% of the monthly basic salary used as the contribution base. For a ₱25,000 salary, that is ₱625 each, or ₱1,250 in total.
What is the PhilHealth income floor and ceiling in 2026?: The income floor is ₱10,000 and the income ceiling is ₱100,000. A salary at or below ₱10,000 is computed on ₱10,000 (₱500 total, ₱250 each). A salary above ₱100,000 is computed on ₱100,000 (₱5,000 total, ₱2,500 each).
How much is the minimum PhilHealth contribution?: The minimum total contribution is ₱500 per month, applied to anyone earning ₱10,000 or less, because computations use the ₱10,000 income floor. The employee and employer each pay ₱250 of that ₱500.
How much is the maximum PhilHealth contribution?: The maximum total contribution is ₱5,000 per month, applied to anyone earning above the ₱100,000 income ceiling, since computations use the ₱100,000 base. The employee and employer each pay ₱2,500 of that ₱5,000.
Who pays the PhilHealth contribution for employees?: For employed members, the employer deducts the 2.5% employee share from payroll and adds its own 2.5% employer share, then remits the combined 5.0% to PhilHealth. The employer is responsible for accurate and timely remittance.
What law sets the PhilHealth contribution rate?: The Universal Health Care Act, Republic Act No. 11223 (RA 11223), is the legal basis for the PhilHealth contribution schedule. PhilHealth issues circulars implementing the rate, floor, and ceiling each year.
Do self-employed members and OFWs pay the full 5% themselves?: Yes. Self-employed, professional, voluntary, and land-based or sea-based OFW direct contributors have no employer to share with, so they shoulder the full 5% of their declared monthly income — for ₱25,000, that is the whole ₱1,250, not ₱625. Only employed members split the 5% into a 2.5% employee share and a 2.5% employer share.
What is the difference between a direct and an indirect contributor?: Direct contributors have the capacity to pay — employed, self-employed, voluntary, kasambahay, and OFW members — and they fund the 5% premium themselves (split with an employer only if employed). Indirect contributors, such as indigents under the 4Ps, senior citizens, and persons with disability, pay nothing because the national government subsidises their premium under RA 11223. Both groups receive the same PhilHealth benefits.

Key terms

Direct contributor.: A member with the capacity to pay premiums — employed, self-employed, professional, voluntary, kasambahay, or OFW members and their qualified dependents. They pay the 5% themselves (split with an employer only if employed).
Indirect contributor.: A member whose premium is subsidised by the national government — for example indigents enrolled through DSWD's 4Ps, senior citizens (RA 10645), and persons with disability (RA 11228). They pay no premium but receive the same PhilHealth benefits.
Income floor / income ceiling.: The bounds of the contribution base: ₱10,000 floor and ₱100,000 ceiling. Income below ₱10,000 is computed on ₱10,000; income above ₱100,000 is computed on ₱100,000.
RA 11223 (Universal Health Care Act).: The 2019 law that made PhilHealth membership automatic for every Filipino and set the schedule of premium increases (reaching 5% in 2024–2025 and held at 5% for 2026 by PhilHealth circular).
EPRS.: The Electronic Premium Remittance System — PhilHealth's web application that employers use to register employees, generate a Statement of Premium Account (SPA), and remit premiums. Under the 'No SPA, No Payment' rule, banks will not accept payment without a valid SPA reference.
PhilHealth Identification Number (PIN).: The unique, lifetime 12-digit number that identifies a member to PhilHealth. It stays with the member across employers and membership categories.
PhilHealth Employer Number (PEN).: The number that identifies a registered employer. Its last digit sets the monthly remittance window: PENs ending 0–4 remit on the 11th–15th, and PENs ending 5–9 on the 16th–20th, of the month following the applicable period.

Sources

Universal Health Care Act, Republic Act No. 11223 (RA 11223) — legal basis for the PhilHealth contribution schedule.
Philippine Health Insurance Corporation (PhilHealth) — implementing circulars for the 5.0% rate, ₱10,000 floor, and ₱100,000 ceiling.
Figures are as of June 2026 and are for guidance only. Rates can change by circular — verify the current schedule with PhilHealth before relying on a computation.

Last reviewed: June 2026

Computing PhilHealth, SSS, and Pag-IBIG by hand each cutoff?

Orkids builds custom payroll systems that compute PhilHealth, SSS, Pag-IBIG, 13th month, and BIR 2316 automatically — owned by your company, with no per-employee subscription.

See custom payroll →

PhilHealth contribution calculator for the Philippines.

Compute your 2026 PhilHealth contribution under RA 11223 — 5% of monthly basic salary, split 2.5% employee and 2.5% employer, with the income floor and ceiling.