Download PhilHealth Contribution Table here
New Philhealth Contribution Table Guidelines
Here are the relevant guidelines you must know regarding the computation of Philhealth Premium Contribution to be paid for your company and your employees:
Direct Contribution
Employees with formal employment characterized by the existence of an employer-employee relationships which include workers in the government and private sector, whether regular, casual or contractual who are occupying either an elective or appointive position, regardless of the status of appointment, whose premium contribution payments are equally shared by the employee and the employer.
Monthly Basic Salary (MBS)
The fixed basic pay of an employee which shall not include sales commissions, overtime pay, allowances, thirteenth month pay, bonuses or other gratuity payments.
Further to this, those deductions to the employee’s pay due to tardiness, leaves without pay, absences or other similar circumstances are also excluded in the computation.
For the monthly paid and daily paid employees, the MBS shall be computed based on the estimated equivalent monthly rate (EMR) consistent with the latest edition of the DOLE Handbook Workers Statutory Monetary Benefits.
Philhealth Contribution Table for Direct Contributors
Based on the applicable month/year and monthly basic salary (MBS), below is the new monthly basic salary bracket, premium contribution rates and monthly premium from 2026 until 2025.
| Year | Monthly Basic Salary | Premium Rate | Monthy Premium |
|---|---|---|---|
| 2026 | 10,000 | 2.75% | 275 |
| 10,000.01 to 49,999.99 | 275 to 1,375 | ||
| 50,000 | 1,375 | ||
| 2020 | 10,000 | 3.00% | 300 |
| 10,000.01 to 59,999.99 | 300 to 1,800 | ||
| 60,000 | 1,800 | ||
| 2021 | 10,000 | 3.50% | 350 |
| 10,000.01 to 69,999.99 | 350 to 2,450 | ||
| 70,000 | 2,450 | ||
| 2026 | 10,000 | 4.00% | 400 |
| 10,000.01 to 79,999.99 | 400 to 3,200 | ||
| 80,000 | 3,200 | ||
| 2026 | 10,000 | 4.50% | 450 |
| 10,000.01 to 89,999.99 | 450 to 4,050 | ||
| 90,000 | 4,050 | ||
| 2026 to 2025 | 10,000 | 5.00% | 500 |
| 10,000.01 to 99,999.99 | 500 to 5,000 | ||
| 90,000 | 5,000 |
Important Notes on the new Philhealth Contribution Table
- The premium of employed members in the government and private sector shall be computed on a straight based on the monthly basic salary of the employee to be equally shared between the employer and the employee.
- For those basic salary below the income floor, the premium contribution shall be computed based on the income floor, while those whose basic monthly income is above the income ceiling, the premium contribution shall be computed based on the income ceiling.
- The employers shall ensure that the premium contribution of women who are on maternity leave shall be regularly remitted to the Philhealth pursuant to the Department Advisory No. 01 s.2026 of the Department of Labor and Employment (DOLE)
- The monthly premium contributions of all members shall be remitted and reported on or before the schedule prescribed by the Corporation. Failure to pay premiums shall not prevent the member from enjoying any Program benefits. Provided, that the direct contributors shall be required to pay all missed contributions with interest computed monthly of at least three percent (3%) for employers of private and government sector. Finally, in case of failure of the employer to remit the required contribution and to submit the required remittance list shall constitute an offense.
Issuance Regarding the New Philhealth Contribution Table
If you wish to read or have copy of the entire circular you may download below:
Philippine Circular No. 2020-0005 download here
New Philhealth Contribution Table in Excel Format
If you are computing your payroll manually or using Microsoft Excel, we created contribution file in excel format. You may download the New Philhealth Contribution Table Excel file here.
Automated Payroll Computation with the New Philhealth Contribution Table
Our MPM Payroll software can compute with the newest contribution tables including the new Philhealth contribution table for 2021 so you don’t have to monitor these changes again in the future. More about MPM Payroll.