How to Use the Latest PhilHealth Contribution Table for Employees

PhilHealth plays a vital role in the Philippine social protection system, providing health insurance coverage for all employees and their dependents. To ensure compliance and proper remittance, employers must follow the latest PhilHealth contribution table issued by the Philippine Health Insurance Corporation (PhilHealth). As of 2025, the contribution rate and income floor and ceiling have been updated under Republic Act No. 11223, also known as the Universal Health Care (UHC) Act.

Understanding the Latest Contribution Rate (2025)

Based on PhilHealth Circular No. 2025-0002 and official advisories published on the PhilHealth website (www.philhealth.gov.ph), the following rates apply starting January 2025:

• Contribution Rate: 5% of the employee’s Monthly Basic Salary

• Salary Floor: ₱10,000

• Salary Ceiling: ₱100,000

• Sharing: 50% employer, 50% employee

This means that the monthly PhilHealth contribution ranges from ₱500 to ₱5,000, depending on the employee’s salary. For example, an employee earning ₱50,000 per month will have a total contribution of ₱2,500, split equally between employer and employee.

How to Use the PhilHealth Contribution Table

To determine the correct monthly contribution:

1. Identify the Employee’s Monthly Basic Salary – Use the regular salary before deductions.

2. Apply the 5% Contribution Rate – Multiply the salary by 5%.

3. Check Against the Ceiling or Floor:   

   • If the salary is below ₱10,000, use ₱10,000 as the base.   

   • If the salary is above ₱100,000, use ₱100,000 as the base.4. Divide the Total Contribution:   

   • 50% Employer Share   

   • 50% Employee Share

   
   

Example Computations

• Example 1: Employee salary = ₱15,000  Total Contribution = ₱15,000 × 5% = ₱750  Employer Share = ₱375  Employee Share = ₱375

• Example 2: Employee salary = ₱100,000  Total Contribution = ₱100,000 × 5% = ₱5,000 (maximum)  Employer Share = ₱2,500  Employee Share = ₱2,500

  
  

Remittance and Payment Schedule

Employers must remit PhilHealth contributions on or before the due dates based on the employer’s PhilHealth Employer Number (PEN) or business registration. Payments can be made via accredited banks, online payment portals, or the Electronic Premium Remittance System (EPRS).

Employers are also required to generate a Statement of Premium Account (SPA) through EPRS before remittance. Delays or underpayment may result in penalties and affect the employee’s benefit eligibility.

Key Notes and Compliance Tips

• Always refer to the official PhilHealth advisories available on www.philhealth.gov.ph.

• Update your payroll system to reflect the 2025 contribution rate and salary limits.

• Ensure that both employer and employee contributions are properly remitted monthly.

• Maintain copies of the SPA, proof of payment, and acknowledgment receipts.

• Coordinate with PhilHealth offices or accredited consultants for large workforce reporting.

Coordination with Other Government Agencies

PhilHealth contributions are part of the overall government-mandated benefits, alongside SSS and Pag-IBIG. Employers must ensure consistent computation and remittance to maintain compliance across all three agencies. Failure to remit PhilHealth contributions may lead to disqualification of employees from availing hospitalization and other benefits.

How DV Consulting Inc. Can Help

DV Consulting Inc. offers payroll compliance services, ensuring your business adheres to the latest PhilHealth, SSS, and Pag-IBIG regulations. Our experts assist in computation, reporting, and timely remittance to prevent penalties and maintain good standing with regulatory agencies.

We also provide advisory support for corporate HR and accounting teams to streamline payroll processes and update systems in accordance with the latest circulars.

The updated 2025 PhilHealth contribution table ensures equitable sharing between employers and employees while supporting the government’s Universal Health Care program. Employers must diligently compute and remit contributions to guarantee that employees remain covered under PhilHealth benefits. With DV Consulting’s expert assistance, businesses can remain compliant and contribute effectively to employee welfare and healthcare security.

Article created by:

Danhilson Vivo, CPA, REB, REA

President & CEO

DV Consulting