PhilHealth Contribution Table 2026 — Updated Rates by Salary
The 2026 PhilHealth contribution rate is 5% of monthly basic salary, with a salary floor of ₱10,000 and a ceiling of ₱100,000. Monthly premiums range from ₱500 minimum to ₱5,000 maximum. For employed members, the premium is split equally between employer and employee (2.5% each). Self-employed, OFW, and Kasambahay members follow specific rules detailed in the tables below.
The Philippine Health Insurance Corporation (PhilHealth) has updated its contribution table for 2026 in line with the Universal Health Care (UHC) Law (Republic Act No. 11223). This includes the PhilHealth Contribution Table, which outlines the necessary contributions for all members. Understanding these changes is essential for employees, employers, self-employed individuals, and other direct contributors to ensure compliance and maintain uninterrupted access to healthcare benefits.
This guide provides the latest contribution rates, computation methods, and the benefits of staying compliant.
PhilHealth Contribution Rates for 2026
Refer to the PhilHealth Contribution Table to understand your required contributions and benefits.
The PhilHealth Contribution Table is essential for understanding your financial obligations as a member.
Refer to the PhilHealth Contribution Table to understand your required contributions and benefits.
Effective January 2026, the PhilHealth premium contribution rate is still a flat 5% of the member’s monthly basic salary or declared income, applicable to all direct contributors. For detailed information, refer to the PhilHealth Contribution Table, which includes all necessary contribution details.
- Employed members (government and private sectors)
- Self-employed individuals and professionals
- Overseas Filipino Workers (OFWs)
- Kasambahays (household workers)
The contribution is calculated based on a salary floor of ₱10,000 and a ceiling of ₱100,000. This means:
- Minimum monthly contribution: ₱500 (5% of ₱10,000)
- Maximum monthly contribution: ₱5,000 (5% of ₱100,000)
For Employed Members
The 5% contribution is shared equally between the employer and employee, with each contributing 2.5% of the monthly basic salary.
Below is the latest PhilHealth contribution table for employed members:
PhilHealth Contribution Table 2026 — Employed Members
The 5% contribution is split equally between the employer and the employee, with each contributing 2.5% of the monthly basic salary.
| Monthly Salary (₱) | Total Premium (₱) | Employee Share (₱) | Employer Share (₱) |
|---|---|---|---|
| ₱10,000 or below | 500.00 | 250.00 | 250.00 |
| ₱15,000 | 750.00 | 375.00 | 375.00 |
| ₱20,000 | 1,000.00 | 500.00 | 500.00 |
| ₱25,000 | 1,250.00 | 625.00 | 625.00 |
| ₱30,000 | 1,500.00 | 750.00 | 750.00 |
| ₱35,000 | 1,750.00 | 875.00 | 875.00 |
| ₱40,000 | 2,000.00 | 1,000.00 | 1,000.00 |
| ₱45,000 | 2,250.00 | 1,125.00 | 1,125.00 |
| ₱50,000 | 2,500.00 | 1,250.00 | 1,250.00 |
| ₱60,000 | 3,000.00 | 1,500.00 | 1,500.00 |
| ₱70,000 | 3,500.00 | 1,750.00 | 1,750.00 |
| ₱80,000 | 4,000.00 | 2,000.00 | 2,000.00 |
| ₱90,000 | 4,500.00 | 2,250.00 | 2,250.00 |
| ₱100,000 or above | 5,000.00 (max) | 2,500.00 | 2,500.00 |
Need to calculate your exact PhilHealth contribution?
Try our free PhilHealth Contribution Calculator 2026 — covers all 4 membership types and gives you the exact employer/employee split in seconds.
For Self-Employed Individuals and Professionals
Self-employed members pay the full 5% contribution based on their declared monthly income, as verified by financial records such as the latest Income Tax Return (ITR) or a duly notarized affidavit of income declaration.
The contribution ranges from ₱500 (for incomes at or below ₱10,000) to ₱5,000 (for incomes at or above ₱100,000).
Example Calculation:
- For a self-employed individual with a declared monthly income of ₱30,000:
- Total contribution = ₱30,000 × 0.05 = ₱1,500 (paid in full by the individual)
For Overseas Filipino Workers (OFWs)
- Land-based OFWs: Contributions are calculated at 5% of their monthly earnings, with a minimum of ₱500 and a maximum of ₱5,000, based on the converted peso value of their income.
- Sea-based OFWs: Follow the same 5% rate as employed members, with contributions split equally between the seafarer and their manning agency.
- OFWs may pay contributions annually or semi-annually through accredited payment centers, such as banks or e-wallets.
For Kasambahays
- For kasambahays earning ₱5,000 or less monthly, the employer pays the full contribution (e.g., ₱500 for a ₱10,000 salary floor).
- For those earning above ₱5,000, the contribution is split equally between the employer and the kasambahay, following the 5% rate.
PhilHealth Contribution by Membership Type (2026)
PhilHealth Contribution by Membership Type (2026)
| Membership Type | Premium Rate | Min Monthly | Max Monthly | Who Pays |
|---|---|---|---|---|
| Employed | 5% of basic salary | ₱500 | ₱5,000 | Split 50/50 with employer |
| Self-Employed / Voluntary | 5% of declared income | ₱500 | ₱5,000 | 100% by member |
| OFW (Land-based) | 5% of monthly income | ₱500 | ₱5,000 | 100% by OFW (paid annually or semi-annually) |
| OFW (Sea-based) | 5% of basic salary | ₱500 | ₱5,000 | Split 50/50 with manning agency |
| Kasambahay (≤₱5,000) | 5% | ₱500 | ₱500 | 100% by employer |
| Kasambahay (>₱5,000) | 5% | ₱500 | ₱5,000 | Split 50/50 with employer |
Exemptions from PhilHeath Premium Contributions
No premium contributions are required for:
- Senior citizens (under Republic Act No. 10645)
- Members with at least 120 months of contributions (lifetime members)
- Indigent individuals and families, 4Ps beneficiaries, unemployed senior citizens, and persons with disabilities (PWDs), whose premiums are subsidized by the government under the National Health Insurance Program (NHIP).
Why PhilHealth Contributions Matter
Your contributions fund PhilHealth’s ability to provide affordable and accessible healthcare services under the UHC Law.
Timely and accurate payments ensure uninterrupted access to benefits, including:
- Inpatient Benefits: Subsidized hospitalization costs, covering hospital charges and professional fees.
- Outpatient Benefits: Coverage for day surgeries, consultations, and diagnostic tests.
- Z Benefits: Financial assistance for critical illnesses, such as cancer and kidney disease.
- Konsulta Package: Free primary care services, including consultations, laboratory tests, and preventive care.
- SDG-Related Benefits: Support for conditions like malaria and HIV-AIDS.
- Maternity Benefits: Assistance for childbirth and prenatal care.
Compliance and Payment Schedules
- Employers: Must remit contributions on or before the last day of the month following the applicable period. Use PhilHealth’s Electronic Premium Remittance System (EPRS) for accurate reporting and to avoid penalties (₱5,000–₱10,000 per employee for non-compliance).
- Self-employed and voluntary members: Can pay monthly, quarterly, semi-annually, or annually through accredited payment channels, such as banks, e-wallets, or PhilHealth offices.
- OFWs: Can pay via overseas remittance centers or PhilHealth partners.
Failure to pay on time may result in interest charges (up to 1.5% per month for self-employed and land-based OFWs, or 3% per month for employers and sea-based OFWs).
How to Compute Your PhilHealth Contribution
- Determine Monthly Basic Salary or Declared Income: Use your gross monthly salary (for employed members) or declared income (for self-employed/OFWs).
- Apply the 5% Rate: Multiply the salary/income by 0.05.
- Check Floor and Ceiling: Ensure the contribution is at least ₱500 (for incomes ≤ ₱10,000) and capped at ₱5,000 (for incomes ≥ ₱100,000).
- Split Contribution (if applicable): For employed members, divide the total equally between the employer and the employee.
Example for Self-Employed:
- Declared income: ₱15,000
- Contribution = ₱15,000 × 0.05 = ₱750 (paid in full)
For quick and precise calculations based on your monthly salary and membership type, you must use our PhilHealth Contribution Calculator.
Tips for Employers and Members
- Update Payroll Systems: Employers should adjust payroll software to reflect the 5% rate and ₱100,000 ceiling to ensure accurate deductions and avoid penalties.
- Verify Income Declarations: Self-employed members should submit accurate financial records (e.g., ITR) to avoid being charged the maximum rate.
- Check Contributions Online: Use PhilHealth’s Member Portal (www.philhealth.gov.ph) to verify payments and ensure eligibility for benefits.
- Automate Compliance: Tools like GreatDay HR or Sprout Solutions can streamline payroll and contribution calculations for businesses.
Historical PhilHealth Contribution Table
The PhilHealth contribution rate has progressively increased from 2.75% in 2019 to 5% in 2024-2025, as mandated by the UHC Law. In 2026, it remains at 5%.
Previous suspensions of rate hikes in 2021 and 2023 (due to economic challenges from COVID-19) caused confusion, but the 5% rate was fully implemented in 2024 and continues in 2026.
These adjustments aim to sustain the National Health Insurance Fund and expand benefits for all Filipinos.
| Year | Monthly basic salary | Premium rate | Monthly premium |
|---|---|---|---|
| 2021 | ₱10,000.00 | 3.50% | ₱350.00 |
| ₱10,000.01 to ₱69,999.99 | ₱350.00 to ₱2,450.00 | ||
| ₱70,000.00 | ₱2,450.00 | ||
| 2022 | ₱10,000.00 | 4.00% | ₱400.00 |
| ₱10,000.01 to ₱79,999.99 | ₱400.00 to ₱3,200.00 | ||
| ₱80,000.00 | ₱3,200.00 | ||
| 2023 | ₱10,000.00 | 4.00% | ₱400.00 |
| ₱10,000.01 to ₱79,999.99 | ₱400.00 to ₱3,200.00 | ||
| ₱80,000.00 | ₱3,200.00 | ||
| 2024 to 2026 | ₱10,000.00 | 5.00% | ₱500.00 |
| ₱10,000.01 to ₱99,999.99 | ₱500.00 to ₱5,000.00 | ||
| ₱100,000.00 | ₱5,000.00 |
Frequently Asked Questions
How much is the PhilHealth contribution for a ₱20,000 salary?
For a monthly salary of ₱20,000, the total PhilHealth contribution in 2026 is ₱1,000 (5% of ₱20,000). For employed members, this is split equally: ₱500 employee share and ₱500 employer share. Self-employed members pay the full ₱1,000.
What is the maximum PhilHealth contribution in 2026?
The maximum monthly PhilHealth contribution in 2026 is ₱5,000, applied to monthly salaries of ₱100,000 or higher. For employed members, this is split as ₱2,500 employee share and ₱2,500 employer share. Salaries above ₱100,000 do not increase the contribution further (this is the salary ceiling).
What is the minimum PhilHealth contribution in 2026?
The minimum monthly PhilHealth contribution in 2026 is ₱500, applied to monthly salaries of ₱10,000 or below. For employed members, this is split as ₱250 employee share and ₱250 employer share.
How much do voluntary members pay for PhilHealth in 2026?
Voluntary and self-employed members pay 5% of their declared monthly income, with a minimum of ₱500/month and a maximum of ₱5,000/month. Unlike employed members, voluntary members shoulder the full premium themselves. Payment can be made monthly, quarterly, semi-annually, or annually through accredited PhilHealth payment channels.
Can I pay PhilHealth contributions late?
Late payments are subject to interest charges: 1.5% per month for self-employed and land-based OFWs, or 3% per month for employers and sea-based OFWs. Beyond financial penalties, late or missed contributions can also affect your eligibility for benefits during the corresponding coverage period.
How do I check my PhilHealth contributions?
You can check your PhilHealth contributions through the official PhilHealth Member Portal at philhealth.gov.ph. Log in with your PIN (PhilHealth Identification Number) and password to view your contribution history, qualifying contributions for benefits, and member status.
Are senior citizens exempt from PhilHealth contributions?
Yes. Senior citizens (60 years and above) are fully exempt from paying PhilHealth premium contributions under Republic Act No. 10645. Their PhilHealth coverage is automatic and subsidized by the government, ensuring continued access to healthcare benefits without out-of-pocket premium payments.
Atty. Maria Victoria is a certified public accountant with a Master’s degree in taxation from the University of the Philippines. She has extensive experience in taxation and has worked with various government agencies and private companies. She is a recognized expert in income tax, payroll tax, and other tax-related matters.