PhilHealth Contribution Calculator 2026
Compute your monthly PhilHealth contribution for employees, employers, self-employed, and voluntary members. Updated with the 2026 5% rate under the Universal Health Care Act.
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How PhilHealth contributions are calculated in 2026
Under Republic Act 11223 (Universal Health Care Act), all Filipinos are automatically enrolled in PhilHealth. The 2026 contribution rate is 5% of monthly basic salary, applied between a salary floor of ₱10,000 and a ceiling of ₱100,000.
For employees, the 5% is split 50/50 — employee pays 2.5%, employer pays 2.5%. Self-employed, voluntary, and OFW members pay the full 5% themselves.
The formula
Total Contribution = Base × 5%
For employees:
Employee Share = Base × 2.5%
Employer Share = Base × 2.5%
For self-employed / voluntary / OFW:
Full Contribution = Base × 5% (paid by member)
2026 PhilHealth contribution table
| Monthly Salary | Contribution Base | Employee Share (2.5%) | Employer Share (2.5%) | Total (5%) |
|---|---|---|---|---|
| ₱10,000 and below | ₱10,000 | ₱250 | ₱250 | ₱500 |
| ₱15,000 | ₱15,000 | ₱375 | ₱375 | ₱750 |
| ₱20,000 | ₱20,000 | ₱500 | ₱500 | ₱1,000 |
| ₱30,000 | ₱30,000 | ₱750 | ₱750 | ₱1,500 |
| ₱50,000 | ₱50,000 | ₱1,250 | ₱1,250 | ₱2,500 |
| ₱75,000 | ₱75,000 | ₱1,875 | ₱1,875 | ₱3,750 |
| ₱100,000 and above | ₱100,000 | ₱2,500 | ₱2,500 | ₱5,000 |
PhilHealth contribution rate history (gradual increase)
The rate has been increasing gradually under RA 11223:
- 2019: 2.75%
- 2020: 3.00%
- 2021: 3.50% (deferred to 2022)
- 2022: 4.00%
- 2023: 4.50%
- 2024: 5.00%
- 2025-2026: 5.00% (final rate, no further increases scheduled)
Sample computations
Example 1: Employee earning ₱18,000/month
- Contribution base: ₱18,000
- Total: ₱18,000 × 5% = ₱900
- Employee share: ₱450
- Employer share: ₱450
Example 2: Employee earning ₱8,000/month (below floor)
- Contribution base: ₱10,000 (floor applied)
- Total: ₱10,000 × 5% = ₱500
- Employee share: ₱250
- Employer share: ₱250
Example 3: Self-employed earning ₱40,000/month
- Contribution base: ₱40,000
- Total: ₱2,000 (paid in full by member)
Frequently asked questions
Maximum total monthly contribution is ₱5,000 (5% of ₱100,000 ceiling). For employees, ₱2,500 is your share and ₱2,500 is the employer share. Salaries above ₱100,000 still only contribute on the ₱100,000 ceiling.
Minimum is ₱500/month (5% of the ₱10,000 floor). Employees earning less than ₱10,000 still contribute as if they earned ₱10,000. The minimum employee share is ₱250 and employer share is also ₱250.
Yes. Land-based OFWs are mandatory members and pay the full 5% of their monthly basic salary themselves (no employer share). Sea-based OFWs have employer-share arrangements through their manning agencies. Minimum OFW contribution follows the standard ₱500/month floor.
Yes, under RA 11223 all Filipinos are automatically enrolled. Coverage applies whether or not you actively contribute, but indirect contributors (indigents, senior citizens, PWDs) have their contributions subsidized by the government. Active contributors get faster claims processing.
Yes. Your employee share is deducted from your gross income before computing BIR income tax. The employer share is paid by your company and doesn’t affect your taxable income. Self-employed members can also deduct their full PhilHealth contributions on their annual ITR.
For employed members, contributions are remitted monthly by the employer (due by end of the following month). For self-employed and voluntary members, you can pay monthly, quarterly, semi-annually, or annually through PhilHealth offices, Bayad Centers, or online via the PhilHealth Member Portal.
PhilHealth covers inpatient hospital care, outpatient procedures (chemotherapy, dialysis, cataract surgery), maternity benefits, primary care, and Z-benefits for catastrophic illnesses. Specific case rates apply per procedure. Active contributors get streamlined claims; inactive members must catch up on contributions before filing claims.