Updated · By John Nazarene Dela Pisa · Rates checked against the law and agency circulars
PhilHealth contribution 2026
In 2026 the PhilHealth premium is 5% of your monthly basic salary, split equally between you and your employer. It is counted on salary between ₱10,000 and ₱100,000, so an employee pays ₱250 to ₱2,500 a month.
The short answer
- Formula: basic salary × 5% ÷ 2 for your share.
- Minimum: ₱250 each, for any salary up to ₱10,000.
- Maximum: ₱2,500 each, from ₱100,000.
- Example: on ₱30,000, you pay ₱750 and your employer pays ₱750.
How the PhilHealth contribution is computed
- Take your monthly basic salary. If it is below ₱10,000, use ₱10,000; above ₱100,000, use ₱100,000.
- Multiply by 5%. That is the whole monthly premium.
- Halve it. You pay one half through payroll, your employer pays the other.
PhilHealth contribution table 2026
| Monthly basic salary | Premium base | Employee | Employer | Total |
|---|---|---|---|---|
| Up to ₱10,000 | ₱10,000 | ₱250 | ₱250 | ₱500 |
| ₱12,000 | ₱12,000 | ₱300 | ₱300 | ₱600 |
| ₱15,000 | ₱15,000 | ₱375 | ₱375 | ₱750 |
| ₱18,000 | ₱18,000 | ₱450 | ₱450 | ₱900 |
| ₱20,000 | ₱20,000 | ₱500 | ₱500 | ₱1,000 |
| ₱25,000 | ₱25,000 | ₱625 | ₱625 | ₱1,250 |
| ₱30,000 | ₱30,000 | ₱750 | ₱750 | ₱1,500 |
| ₱35,000 | ₱35,000 | ₱875 | ₱875 | ₱1,750 |
| ₱40,000 | ₱40,000 | ₱1,000 | ₱1,000 | ₱2,000 |
| ₱50,000 | ₱50,000 | ₱1,250 | ₱1,250 | ₱2,500 |
| ₱60,000 | ₱60,000 | ₱1,500 | ₱1,500 | ₱3,000 |
| ₱70,000 | ₱70,000 | ₱1,750 | ₱1,750 | ₱3,500 |
| ₱80,000 | ₱80,000 | ₱2,000 | ₱2,000 | ₱4,000 |
| ₱90,000 | ₱90,000 | ₱2,250 | ₱2,250 | ₱4,500 |
| ₱100,000 and over | ₱100,000 | ₱2,500 | ₱2,500 | ₱5,000 |
Who pays what
- Private and government employees: half each, through payroll. Government employees pay on basic salary only, not PERA.
- Self-employed, freelancers and voluntary members: the full 5%, ₱500 to ₱5,000 a month.
- Kasambahay under ₱5,000 a month: the household employer pays all of it (RA 10361 Sec. 30).
Your PhilHealth share comes off before income tax, so it lowers your taxable pay. See how it fits with SSS and Pag-IBIG on the take-home pay by salary page.
PhilHealth contribution questions
How much is the PhilHealth contribution in 2026?
5% of your monthly basic salary under the Universal Health Care Act (RA 11223), shared equally by you and your employer. Salary below ₱10,000 is counted as ₱10,000 and salary above ₱100,000 as ₱100,000, so each side pays ₱250 to ₱2,500 a month.
What is the maximum PhilHealth contribution in 2026?
₱5,000 a month in total, ₱2,500 from the employee and ₱2,500 from the employer, reached at a basic salary of ₱100,000 or more.
Is PhilHealth based on basic salary or gross pay?
Basic salary. Overtime, holiday premiums and allowances are not counted. For government employees, PERA is not part of the base either.
Did PhilHealth go down to 3.5% or 4%?
No. The rate rose to 5% in 2024 under RA 11223, and bills to cut it were not enacted as of the last check. 5% still applies in 2026.
How much do self-employed members and freelancers pay PhilHealth?
The full 5% of their declared monthly income, since no employer pays half: ₱500 to ₱5,000 a month.
Sources
- Republic Act 11223 (Universal Health Care Act) and PhilHealth's premium contribution table
- PhilHealth: premium contribution schedule for employed members
- Republic Act 10361 (Batas Kasambahay), Sec. 30
Every figure on this page is generated from the same rules file the calculator uses, so the two always agree. PinaSweldo is not affiliated with the BIR, SSS, GSIS, PhilHealth, Pag-IBIG or DOLE. It is an estimate for planning: your employer’s payroll and the agencies have the final word. Spotted a change? Write to [email protected].