PhilHealth contributions for employers: rates, calculations and deadlines

Philippine employers must deduct the correct employee share, add the employer share and pay the combined PhilHealth premium through the Electronic Premium Remittance System, or EPRS.

The general premium rate is 5% of monthly basic salary, subject to an income floor of ₱10,000 and a ceiling of ₱100,000. This produces a total monthly premium of between ₱500 and ₱5,000. Under the usual arrangement, the employer and employee each pay half.

Key takeaways

Before running payroll, make sure you:

• The general PhilHealth premium is 5% of monthly basic salary, using the current ₱10,000 floor and ₱100,000 ceiling.
• Under the usual arrangement, the employer and employee each pay half of the total premium.
• The standard employee-employer split changes for a qualified employed solo parent after official registration and validation.
• Employers use EPRS to prepare contribution reports and pay premiums through the current official channel.
• The payment window depends on the final digit of the employer’s PhilHealth Employer Number, or PEN.
• Keep the SPA, payment confirmation and payroll report, and follow up records that are missing, unmatched or not posted.

What is the current PhilHealth contribution rate?

The latest general employer schedule used for this guide applies a 5% premium rate to monthly basic salary. The calculation uses a minimum salary base of ₱10,000 and a maximum salary base of ₱100,000.

This means a salary below ₱10,000 still produces a total premium of ₱500, while a salary above ₱100,000 is capped at a total premium of ₱5,000. Check the latest PhilHealth table before processing a later payroll period because rates and thresholds may change.

*Illustrative shares under the usual equal-sharing arrangement.

What counts as monthly basic salary?

For employees in the formal economy, PhilHealth bases the contribution on monthly basic salary, or MBS, rather than total gross earnings. PhilHealth’s published definition excludes these payments:

• Sales commissions
• Overtime pay
• Allowances
• 13th-month pay
• Bonuses and other gratuity payments

Deductions caused by undertime, tardiness, leave without pay, absences or similar circumstances should not automatically reduce the MBS used for the PhilHealth calculation. Separate the employee’s fixed basic rate from deductions that affect take-home pay for one payroll period.

How do daily-paid and output-based calculations work?

Additional calculation steps may apply to employees paid daily or by results. PhilHealth Circular No. 2018-0001 includes equivalent monthly-rate formulas for daily-paid employees and guidance for piece-rate, pakyaw, takay, task and similar arrangements. Check whether PhilHealth has updated the computation factors before applying the 2018 formulas to a current payroll period.

What changes for a qualified employed solo parent?

A qualified employed solo parent no longer pays the employee share once the required registration and validation are complete. The National Government pays that share, while the employer continues to pay the employer portion.

Before stopping the employee deduction, check that:

• The employee has a valid Solo Parent Identification Card.
• The employee’s PhilHealth record has been updated.
• HR has submitted the required documents through the applicable PhilHealth process.
• The new membership status is confirmed before payroll is changed.

PhilHealth’s October 2026 advisory says an employed solo parent may give HR a completed PhilHealth Member Registration Form and a copy of the Solo Parent Identification Card. HR can submit the documents through the employer’s PhilHealth representative to the relevant Local Health Insurance Office. Renewed proof should be submitted each year before the card expires.

What must employers do?

Employers should complete these practical steps:

• Register the business and obtain a PhilHealth Employer Number, or PEN.
• Report eligible employees and make sure each employee has a PhilHealth Identification Number, or PIN.
• Keep employee, salary, membership classification, contribution, payment and reporting details up to date.
• Calculate contributions using the correct MBS, current rate, floor, ceiling and membership classification.
• Report employee changes through the current PhilHealth process.
• Check that payroll deductions, employer contributions, EPRS records and posted payments match.
• Keep the SPA, payment confirmation, payroll report and details of corrections.

When are PhilHealth payments and reports due?

The monthly payment window depends on the final digit of the employer’s PEN. Employers may pay before the applicable window. If the final day falls on a weekend or public holiday, the deadline moves to the next working day.

Check the current EPRS instructions before each submission because online procedures and payment channels may change.

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How does EPRS work?

EPRS is PhilHealth’s online system for employer premium reporting and payment. It allows employers to prepare remittance information, generate a Statement of Premium Account, or SPA, and use the available online payment channels.

Employers needing the additional modules should follow the current request process through their servicing Local Health Insurance Office or PhilHealth Regional Office.

Monthly PhilHealth checklist

• Each employee’s PIN, employment status and membership classification are correct.
• The correct monthly basic salary is being used.
• The current premium rate, income floor and ceiling have been checked.
• Employee and employer shares are recorded separately.
• Any validated solo-parent subsidy is reflected correctly.
• The applicable PEN-based payment window has been checked.
• The EPRS report and SPA are complete.
• Payment has been submitted through the current official channel.
• Payment posting has been checked.
• Rejected, unmatched or incomplete records have been followed up.

Frequently Asked Questions

Key takeaway

Use the employee’s monthly basic salary, the current PhilHealth rate and the published income floor and ceiling to calculate the premium. Record employee and employer shares separately, check the PEN-based payment deadline and submit the required information through EPRS.

Save the SPA, payment confirmation and payroll report. Check that the contribution has been posted correctly and follow up missing or unmatched records promptly.

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Related ADP resources and services

Read the complete guide to payroll in the Philippines and our compliance guide

Explore payroll services in the Philippines for information on payroll expertise and technology.

Learn about ADP Vista payroll software. Confirm the relevant statutory contribution and reporting capabilities before publication.

Official sources

• PhilHealth Payment and Reporting Procedures
• PhilHealth Reporting Your Employees
• PhilHealth Circular No. 2018-0001
• PhilHealth Circular No. 2023-0010, Revision 1
• PhilHealth Advisory No. 2026-0050: EPRS Version 4.9.0
• PhilHealth Circular No. 2026-0015: Solo Parent Coverage
• PhilHealth Advisory No. 2026-0056: Updating Solo Parent Records