What is the PhilHealth contribution rate for 2026?

The PhilHealth premium rate for 2026 is 5% of the employee's monthly basic salary. This is shared equally between the employer and the employee at 2.5% each.

Who pays the PhilHealth contribution — employer or employee?

PhilHealth contributions are split 50/50 between the employer and the employee. Each pays 2.5% of the monthly basic salary. The employer is responsible for deducting the employee's share from payroll and remitting the full amount to PhilHealth.

What if my salary is below P10,000?

If your monthly salary is below the P10,000 floor, the contribution is computed as if your salary were P10,000. This means the minimum monthly premium is P500 (P250 employee share + P250 employer share).

Does PhilHealth apply to part-time employees?

Yes, PhilHealth contributions apply to all employees regardless of employment status — full-time, part-time, or contractual. The contribution is based on the actual monthly basic salary, subject to the P10,000 floor and P100,000 ceiling.

PhilHealth Contribution Guide 2026: Rates, Computation, and Filing

Q: When is the deadline for PhilHealth remittance?

PhilHealth contributions are due on or before the 25th of the month following the applicable month. Late remittance incurs penalties and interest.

PhilHealth (Philippine Health Insurance Corporation) provides national health insurance coverage to all Filipino workers. Employers are required to register employees and remit monthly premium contributions.

This guide covers everything you need to know about PhilHealth contributions for 2026.

PhilHealth Premium Rate

The current PhilHealth premium rate is 5% of monthly basic salary, shared equally:

Component	Rate
Employee share	2.5%
Employer share	2.5%
Total premium	5.0%

Salary Floor and Ceiling

PhilHealth applies a salary floor and ceiling to the computation:

Parameter	Amount
Salary floor	P10,000
Salary ceiling	P100,000
Minimum monthly premium	P500 (P250 each)
Maximum monthly premium	P5,000 (P2,500 each)

If monthly salary is below P10,000, the premium is computed based on P10,000 (minimum premium of P500)
If monthly salary is above P100,000, the premium is computed based on P100,000 (maximum premium of P5,000)
If monthly salary is between P10,000 and P100,000, the premium is 5% of the actual salary

Computation Examples

Example 1: Salary below the floor

Monthly salary: P8,000

Since P8,000 < P10,000 floor:

Base for computation: P10,000
Monthly premium: P10,000 x 5% = P500
Employee share: P250
Employer share: P250

Example 2: Salary within range

Monthly salary: P35,000

Monthly premium: P35,000 x 5% = P1,750
Employee share: P875
Employer share: P875

For semi-monthly payroll, the per-cutoff deduction is P875 / 2 = P437.50.

Example 3: Salary above the ceiling

Monthly salary: P150,000

Since P150,000 > P100,000 ceiling:

Base for computation: P100,000
Monthly premium: P100,000 x 5% = P5,000
Employee share: P2,500
Employer share: P2,500

Filing and Remittance Schedule

PhilHealth contributions must be remitted on or before the 25th of the month following the applicable month.

Applicable Month	Remittance Deadline
January 2026	February 25, 2026
February 2026	March 25, 2026
March 2026	April 25, 2026

How to Remit

Employers can remit PhilHealth contributions through:

PhilHealth online portal (Electronic Premium Remittance System)
Authorized collecting banks (BDO, BPI, Landbank, etc.)
GCash or Maya for smaller employers

PhilHealth Coverage and Benefits

PhilHealth membership entitles employees and their dependents to:

Inpatient benefits — Room and board, drugs and medicines, laboratory and diagnostic procedures, operating room fees, professional fees
Outpatient benefits — Primary care consultations, laboratory tests, medicines
Z Benefits — Coverage for catastrophic illnesses (cancer, kidney diseases, etc.)
COVID-19 packages — Testing and treatment coverage

Common PhilHealth Compliance Mistakes

Not applying the salary floor — Even if an employee earns less than P10,000, the minimum premium of P500 still applies.
Exceeding the ceiling — For high earners, don't compute 5% of the full salary. Cap at P100,000.
Incorrect semi-monthly splitting — When splitting across two cutoffs, ensure the total matches the monthly premium. Watch out for rounding — use consistent decimal handling.
Late remittance — Missing the 25th deadline incurs penalties. Set calendar reminders or use automated payroll software.
Not covering all employees — PhilHealth applies to all employees regardless of employment type (regular, probationary, contractual, part-time).

How TalinoHR Computes PhilHealth

TalinoHR's payroll engine handles PhilHealth automatically:

Salary clamping — The engine automatically applies the P10,000 floor and P100,000 ceiling before computing the premium
5% rate application — Premium is computed as 5% of the clamped salary base
50/50 split — Employee and employer shares are computed separately using precise decimal arithmetic
Semi-monthly division — For semi-monthly payroll, each cutoff deducts exactly half of the monthly share
No rounding errors — All monetary calculations use Decimal.js to prevent floating-point precision issues

Accurate to the centavo, every time. Book a demo to see TalinoHR's payroll engine in action.