PhilHealth Contribution Table 2026 for Employers
PhilHealth premiums for 2026 are 5% of monthly basic salary, split equally: the employer and the employee each pay 2.5%. The premium base is at least ₱10,000 and at most ₱100,000, so each side pays between ₱250 and ₱2,500 a month.
PhilHealth premiums by monthly basic salary
| Monthly basic salary | Premium base | Employee (2.5%) | Employer (2.5%) | Total (5%) | Basis |
|---|---|---|---|---|---|
| ₱10,000.00 | ₱10,000.00 | ₱250.00 | ₱250.00 | ₱500.00 | Floor |
| ₱15,000.00 | ₱15,000.00 | ₱375.00 | ₱375.00 | ₱750.00 | Salary used |
| ₱20,000.00 | ₱20,000.00 | ₱500.00 | ₱500.00 | ₱1,000.00 | Salary used |
| ₱30,000.00 | ₱30,000.00 | ₱750.00 | ₱750.00 | ₱1,500.00 | Salary used |
| ₱50,000.00 | ₱50,000.00 | ₱1,250.00 | ₱1,250.00 | ₱2,500.00 | Salary used |
| ₱70,000.00 | ₱70,000.00 | ₱1,750.00 | ₱1,750.00 | ₱3,500.00 | Salary used |
| ₱100,000.00 | ₱100,000.00 | ₱2,500.00 | ₱2,500.00 | ₱5,000.00 | Ceiling |
| ₱120,000.00 | ₱100,000.00 | ₱2,500.00 | ₱2,500.00 | ₱5,000.00 | Above ceiling: capped |
The rules behind the table
- Premium rate: 5% of monthly basic salary.
- Split: 2.5% employee and 2.5% employer.
- Floor: the premium base is never less than ₱10,000, so the minimum total premium is ₱500 (₱250 each).
- Ceiling: the premium base is never more than ₱100,000, so the maximum total premium is ₱5,000 (₱2,500 each).
How to read this table
Find the row closest to the employee's monthly basic salary. Salaries between ₱10,000 and ₱100,000 are used as they are. Salaries below the floor are computed on ₱10,000, and salaries above the ceiling are computed on ₱100,000, so the last row matches the ₱100,000 row. Basic salary means the fixed basic rate, so commissions, overtime, allowances, 13th-month pay and bonuses are not included.
Verified against PhilHealth 5% Premium Rate for 2026 (PIA) on 9 October 2026.
Official sources
Primary references this guide is checked against.
Frequently asked questions
What is the PhilHealth premium rate for 2026?
The premium is 5% of monthly basic salary. The employer and the employee each pay 2.5%.
What are the PhilHealth floor and ceiling?
The premium base is at least ₱10,000 and at most ₱100,000. The total premium is therefore between ₱500 and ₱5,000 a month, or ₱250 to ₱2,500 for each side.
What premium applies to a basic salary above the ceiling?
Any basic salary above ₱100,000 is computed on ₱100,000, so the most either side pays is ₱2,500 a month.