PhilHealth deductions can become a serious payroll concern for contractors when employee records, salary adjustments, or remittance documents are incomplete, especially when missing compliance documents prevent the business from joining a project bid. Even a small error in the salary basis can affect employee deductions, employer contributions, and the documentation needed for business transactions.
A clear payroll process helps contractors keep employee records updated, apply the correct PhilHealth contribution rates, and prepare remittance documents on time. With consistent checks, finance and HR teams can reduce calculation errors while keeping essential compliance records ready for audits, renewals, and bidding requirements.
This guide explains how to read the current PhilHealth contribution schedule, calculate the employee and employer shares, and complete the required remittance process.
Key Takeaways
PhilHealth contributions use the employee’s monthly basic salary, subject to the official income floor and ceiling.
The total premium is shared between the employee and employer based on the applicable PhilHealth schedule.
Payroll teams must verify salary changes, employee records, and contribution reports before remittance.
Employers must submit and remit contributions through PhilHealth’s employer process and follow the due date based on the PhilHealth Employer Number.
PhilHealth Contribution Table 2026
PhilHealth’s Universal Health Care schedule applies a 5% premium rate, with a minimum monthly income base of PHP 10,000 and a maximum base of PHP 100,000. Salaries below PHP 10,000 use the minimum base, while salaries above PHP 100,000 use the maximum contribution base.
The table below shows the total premium and the equal employee and employer shares based on this schedule. Payroll teams should check the latest official PhilHealth contribution guidance before applying these figures, as the rates and income limits may change.
| Monthly Basic Salary | Salary Base Used | Total Monthly Premium | Employee Share | Employer Share |
|---|---|---|---|---|
| PHP 8,000 | PHP 10,000 | PHP 500 | PHP 250 | PHP 250 |
| PHP 10,000 | PHP 10,000 | PHP 500 | PHP 250 | PHP 250 |
| PHP 20,000 | PHP 20,000 | PHP 1,000 | PHP 500 | PHP 500 |
| PHP 40,000 | PHP 40,000 | PHP 2,000 | PHP 1,000 | PHP 1,000 |
| PHP 60,000 | PHP 60,000 | PHP 3,000 | PHP 1,500 | PHP 1,500 |
| PHP 80,000 | PHP 80,000 | PHP 4,000 | PHP 2,000 | PHP 2,000 |
| PHP 100,000 | PHP 100,000 | PHP 5,000 | PHP 2,500 | PHP 2,500 |
| PHP 150,000 | PHP 150,000 | PHP 5,000 | PHP 2,500 | PHP 2,500 |
How to Compute PhilHealth Contribution
Payroll teams should identify the applicable salary base before calculating PhilHealth contributions. These contributions are part of the employee benefits employers provide. Once the official salary floor, ceiling, and contribution rate are confirmed, use the following formulas:
Apply these formulas only after confirming the latest official PhilHealth contribution rate and the applicable salary floor and ceiling.
Example 1: Employee Below the Salary Floor
For employees earning below the official salary floor, payroll should use the minimum contribution base instead of the employee’s actual salary. In this example, the employee earns PHP 8,000, but the calculation uses PHP 10,000.
Salary base = PHP 10,000
Total premium = PHP 10,000 × 5%
Total premium = PHP 500
Employee share = PHP 500 ÷ 2 = PHP 250
The employee’s actual salary is below the official floor, so the calculation uses PHP 10,000 as the salary base.
Example 2: Employee Within the Contribution Range
When the employee’s salary falls within the official contribution range, use the actual monthly basic salary as the salary base. For an employee earning PHP 40,000, the total premium is calculated from the full PHP 40,000 salary.
Salary base = PHP 40,000
Total premium = PHP 40,000 × 5%
Total premium = PHP 2,000
Employee share = PHP 2,000 ÷ 2 = PHP 1,000
The payroll team deducts PHP 1,000 from the employee and records PHP 1,000 as the employer contribution.
Example 3: Employee Above the Salary Ceiling
For employees earning above the official salary ceiling, the calculation is capped at the maximum contribution base. An employee earning PHP 150,000 therefore uses PHP 100,000 as the salary base.
Salary base = PHP 100,000
Total premium = PHP 100,000 × 5%
Total premium = PHP 5,000
Employee share = PHP 5,000 ÷ 2 = PHP 2,500
The calculation uses PHP 100,000 rather than the employee’s full salary because the official contribution base is capped at the ceiling.
What Payroll Teams Should Check Before Applying the Table
Payroll records should also reflect salary adjustments, new hires, employee separations, and branch transfers before the next remittance is prepared. Reviewing these details helps prevent incorrect deductions, duplicate records, missing employees, and remittance errors.
Confirm the monthly basic salary: Check the employee’s current monthly basic salary for the applicable payroll period. Apply the official salary floor and ceiling before calculating the contribution.
Review salary adjustment dates: Record the effective date of every salary increase or decrease. If the adjustment takes effect during a payroll period, follow the company’s approved payroll treatment and the applicable PhilHealth guidance.
Verify the employee’s PhilHealth Identification Number: Check that the PhilHealth Identification Number matches the correct employee record. This helps prevent contribution records from being assigned to the wrong person.
Check employment status and hire date: Review whether the employee is active, newly hired, separated, or on another recognised employment status. Newly hired and separated employees should be updated before the next remittance report is prepared.
Confirm the employee-employer relationship: Make sure the employee is correctly linked to the registered employer responsible for the remittance. This is especially important when a company manages several entities or payroll groups.
Review branch or payroll group assignment: Confirm that each employee belongs to the correct branch, payroll group, or reporting unit. An outdated assignment can lead to missing employees, duplicate records, or incorrect remittance allocation.
Check the previous remittance status: Review the previous contribution record before preparing the next report. This helps identify unpaid, duplicated, or incorrectly reported contributions.
Confirm the contribution period: Check that the report covers the correct month or payroll period. The salary basis, employee list, and remittance details should all match the period being submitted.
Employer and Employee Shares Explained
The employee share is deducted from the employee’s salary. The employer share is an additional business cost and must not be deducted from the employee’s pay.
| Responsibility | Payroll or HR Action |
|---|---|
| Employee share | Deduct the correct amount from the employee’s salary |
| Employer share | Record and pay the employer portion separately |
| Payroll report | Include both portions in the remittance report |
| Employee record | Maintain the correct PhilHealth number and employment details |
| Finance record | Reconcile the payment with the payroll liability account |
| Payslip | Show the employee deduction clearly |
How Employers Report and Remit PhilHealth Contributions
Employers should complete the reporting and remittance process in a fixed sequence, starting with updated employee records and ending with payment reconciliation. The process covers payroll deductions, employer contributions, EPRS reporting, payment submission, and record retention.
1. Update employee information
Update employee details in the employer’s payroll system before preparing the remittance report. Include new hires, separated employees, salary changes, and current employment status.
2. Confirm the contribution amount
Review the applicable salary base and PhilHealth contribution amount for each employee. Check that the employee and employer shares match the current contribution schedule.
3. Deduct the employee share
Deduct the employee’s share through the payroll process for the applicable contribution period. Record the deduction clearly in the employee’s payroll register and payslip.
4. Add the employer share
Add the employer’s contribution to the employee share deducted through payroll. The employer is responsible for remitting the combined amount to PhilHealth.
5. Prepare the EPRS report
Enter or upload the updated employee and contribution details in the Electronic Premium Remittance System. Review the generated report for missing employees, duplicate records, incorrect salary bases, and inaccurate contribution amounts.
6. Review the report against payroll records
Compare the EPRS report with the payroll register before submitting it. Resolve differences in employee names, PhilHealth numbers, salary amounts, branch assignments, and total contributions.
7. Generate the payment reference
Generate the applicable payment reference, statement, or remittance document after the report has been reviewed. Use the reference details when submitting payment through an accredited collecting agent or an available electronic payment channel.
8. Remit the total contribution
Submit the employee and employer shares before the applicable due date. PhilHealth’s payment schedule states that employers with PENs ending in 0 to 4 remit from the 11th to the 15th day of the following month, while PENs ending in 5 to 9 remit from the 16th to the 20th day.
9. Save and reconcile the records
Keep the payment confirmation, EPRS report, payroll register, and remittance reference in the employer’s compliance records. Reconcile the payment against the payroll liability account to confirm that the employee deduction and the payroll accounting records match the recorded obligation.
For example, April contributions are generally remitted in May, but the exact deadline depends on the final digit of the employer’s PhilHealth Employer Number. Payroll teams should verify the current PhilHealth schedule before finalising the compliance calendar.
Managing PhilHealth Contributions Across a Growing Workforce
As the workforce grows, PhilHealth contribution management becomes harder to control when employee records, salary changes, payroll groups, and branch assignments are handled in separate files. An HRM system like HashMicro HRIS software can help centralize these details, reduce repeated manual entry, and give HR, payroll, and finance teams a clearer record for monthly review and reconciliation.
Before choosing a system, businesses should check whether it can:
Store employee and PhilHealth information securely: The system should keep employee profiles, PhilHealth Identification Numbers, employment status, and payroll details in one controlled record.
Apply contribution floors and ceilings: It should support the official minimum and maximum salary bases so payroll teams do not calculate contributions from the wrong amount.
Reflect salary changes by effective date: The system should record when a salary adjustment takes effect to help payroll apply the correct contribution basis for the right period.
Separate employee and employer portions: Payroll teams should be able to view the employee deduction and employer share separately before combining them for remittance.
Generate payroll registers: The system should produce payroll registers that show salary, deductions, employer contributions, and total payroll obligations clearly.
Support remittance report preparation: It should help payroll teams prepare contribution data for reporting, while still allowing the team to review the details before submission.
Maintain audit trails: The system should record changes to employee data, salary details, contribution settings, and payroll approvals for easier compliance review.
Handle multiple branches or payroll groups: Businesses with several locations should be able to organize employees by branch, entity, or payroll group without creating duplicate records.
Export records for finance reconciliation: Finance teams should be able to export payroll and contribution records to compare them with payment confirmations and liability accounts.
The system should support the payroll team’s review process, not replace the need for validation. HR and payroll teams should still confirm the latest PhilHealth rules before updating contribution settings.
Conclusion
The PhilHealth contribution table helps payroll teams calculate employee and employer shares. Teams can also refer to the SSS contribution table when managing other mandatory contributions. Accurate PhilHealth remittance requires updated employee records, correct contribution calculations, and proper reconciliation.
For the current schedule, the working calculation uses a 5% premium rate, a PHP 10,000 salary floor, and a PHP 100,000 salary ceiling. Payroll teams should verify the official PhilHealth table before publishing internal guidance or configuring payroll for the next contribution period.
For businesses that want to reduce manual payroll work, HashMicro's Payroll System can help centralize employee records, contribution calculations, and remittance reporting across Philippine operations. Schedule a free consultation with our expert team to see how the system can support your payroll and compliance process from the first payroll cycle onward.
FAQ about PhilHealth Contribution Table
PhilHealth’s current Universal Health Care schedule lists a 5% premium rate for 2024 and 2025. Confirm the latest official PhilHealth Premium Contribution Table before applying the rate to 2026 payroll.
Under the standard employed-sector calculation, the total contribution is divided between the employee and employer. The employee share is deducted from salary, while the employer pays its own share and remits both portions to PhilHealth.
The calculation uses the employee’s monthly basic salary, subject to the official PhilHealth income floor and ceiling. The current UHC schedule lists PHP 10,000 as the floor and PHP 100,000 as the ceiling.
Using the current 5% schedule, the contribution base is capped at PHP 100,000. The total premium is PHP 5,000, with an assumed employee share of PHP 2,500 and employer share of PHP 2,500. Verify the applicable 2026 schedule before payroll processing.
Employers with PENs ending in 0 to 4 remit between the 11th and 15th day of the following month. Employers with PENs ending in 5 to 9 remit between the 16th and 20th day of the following month.
