PhilHealth Contribution Table 2026
The PhilHealth premium in 2026 is 5% of monthly basic salary, unchanged from 2024 and 2025, shared equally: 2.5% from the employee and 2.5% from the employer. Salaries of ₱10,000 and below pay ₱500 a month; ₱100,000 and above pay ₱5,000.
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- premium rate · 2.5% each
- 5%
- income floor
- ₱10,000
- income ceiling
- ₱100,000
- monthly premium range
- ₱500–₱5,000
PhilHealth contribution table 2026
Monthly premium at 5% of basic salary for employed members, in pesos. Any salary between two rows is 5% of the salary, split in half.
| Monthly basic salary | Monthly premium (5%) | Employee share | Employer share |
|---|---|---|---|
| ₱10,000 and 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 |
| ₱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 and above | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
How to compute your PhilHealth contribution
Multiply the monthly basic salary by 5%, after bringing it up to the floor or down to the ceiling, then split it in half.
- 1Start from basic salary
Take the monthly basic salary: ₱35,000 in this example. Overtime, allowances, commissions, 13th month pay and bonuses are left out.
- 2Apply 5%
₱35,000 × 5% = ₱1,750.00 a month.
- 3Split it
The employee pays ₱875.00 and the employer pays ₱875.00.
Frequently asked questions
Did the PhilHealth contribution increase in 2026?
No. The premium stays at 5% with a ₱10,000 floor and a ₱100,000 ceiling, the last step of the schedule in the Universal Health Care Act. PhilHealth confirmed the rate for 2025 in Advisory No. 2025-0002 and restated it for direct contributors in Advisory No. 2026-0042 in July 2026.
How much is the PhilHealth contribution in 2026?
5% of monthly basic salary: ₱500 a month at ₱10,000 and below, up to ₱5,000 at ₱100,000 and above.
How much is the employee share?
Half the premium, 2.5% of basic salary: ₱250 to ₱2,500 a month. The employer pays the other half.
How much is the PhilHealth contribution for voluntary members?
Members who pay their own premium pay the full 5% of their monthly income, at least ₱500 and at most ₱5,000 a month.
Which salary is used for PhilHealth?
The monthly basic salary: the fixed basic rate, without commissions, overtime pay, allowances, 13th month pay, bonuses or other gratuities. Deductions for undertime, tardiness, leave without pay or absences are not subtracted from it either (PhilHealth Advisory No. 2025-0002).
What if the salary is below ₱10,000 or above ₱100,000?
Below the floor the premium is computed on ₱10,000, so it is ₱500. Above the ceiling it is computed on ₱100,000, so it is ₱5,000.
Sources
Checked against the agency’s own circulars. The amounts on this page are computed by the same rates and engine our payroll runs use.
- PhilHealth Advisory No. 2025-0002Premium for all direct contributors under the UHC Act (RA 11223): 5.0%, income floor ₱10,000, ceiling ₱100,000; defines monthly basic salary
- PhilHealth Advisory No. 2026-0042Signed 21 July 2026: direct contributors, including OFWs, pay 5.0% of monthly income; minimum ₱500 a month
- Rule
- PhilHealth premium 2024 onward
- Effective
- January 1, 2024
- Legal basis
- RA 11223 (UHC Act) premium schedule; PhilHealth Advisory No. 2025-0002
Set up your payroll — contributions computed every cutoff
SSS, PhilHealth, Pag-IBIG and withholding tax on every payslip, from the same rules as these tables. Bring your employees in a spreadsheet and run your first payroll the same day.