Short answer: For 2026, PhilHealth contributions use a 5% premium rate applied to monthly basic income between the PHP 10,000 income floor and the PHP 100,000 income ceiling. That means the monthly premium is generally PHP 500 minimum and PHP 5,000 maximum. For employed members, the amount is shared equally by the employee and employer.

If you only need the exact number, use the PhilHealth Contribution Calculator Philippines. This guide explains the rules behind the calculator, how the employee share works, and what self-employed, voluntary, and OFW members should watch out for.

Jump to a Section

• 2026 PhilHealth rates at a glance
• How the formula works
• Employees and employers
• Self-employed, voluntary, and freelancers
• OFW members
• Sample computations
• Payment periods and deadlines
• Common mistakes
• FAQs

1. 2026 PhilHealth Rates at a Glance

The Philippine Information Agency reported PhilHealth’s 2026 advisory confirming that the premium rate remains 5% of monthly basic income, consistent with the Universal Health Care Law. PhilHealth’s own UHC page also shows the scheduled adjustment reaching a 5% premium rate with a PHP 10,000 income floor and PHP 100,000 income ceiling.

Item	2026 figure	What it means
Premium rate	5%	Applied to monthly basic income after floor and ceiling rules
Income floor	PHP 10,000	Income below this generally uses PHP 10,000 as the contribution base
Income ceiling	PHP 100,000	Income above this generally uses PHP 100,000 as the contribution base
Minimum premium	PHP 500/month	PHP 10,000 x 5%
Maximum premium	PHP 5,000/month	PHP 100,000 x 5%
Employee split	50/50	Employee and employer each shoulder half for employed members

2. How the Formula Works

The working formula is simple:

Contribution base = max(PHP 10,000, min(PHP 100,000, monthly basic income))
Total monthly premium = contribution base x 5%

For employed members, split the result into two equal parts:

• Employee share: total monthly premium x 50%
• Employer share: total monthly premium x 50%

This is why a worker earning PHP 8,000 and a worker earning PHP 10,000 can both map to the PHP 500 monthly premium. The contribution base cannot go below the salary floor.

3. Employees and Employers

For employees, PhilHealth should normally appear as a payslip deduction. The employer withholds the employee share and remits the combined employee and employer shares to PhilHealth.

• Your payslip deduction should generally be half of the total premium.
• The employer share should not be deducted from your net pay.
• Monthly basic salary is the usual basis, not every allowance or one-time reimbursement.
• Payroll should be consistent with your SSS, Pag-IBIG, withholding tax, and net pay computation.

To check the full paycheck picture, compare PhilHealth with the SSS Contribution Calculator, Pag-IBIG Contribution Calculator, and Take-Home Pay Calculator Philippines. For a line-by-line explanation, read PH Payslip Explained Line by Line.

4. Self-Employed, Voluntary, and Freelancers

Self-employed, voluntary, and freelance workers do not have an employer sharing the cost. In practice, they shoulder the applicable premium themselves based on their declared income and PhilHealth category.

If your monthly income changes, be careful with under-declaring. A lower declared income can reduce current payments, but it can also create problems when records are reviewed or when you need to prove your member category and contribution history.

5. OFW Members

OFWs are commonly treated as direct contributors under the Universal Health Care framework. The key practical point is that PhilHealth premiums should be planned as a recurring annual or periodic cost, not as a surprise deduction during document processing or renewal season.

OFW households should also coordinate PhilHealth with SSS, Pag-IBIG, emergency fund planning, remittance timing, and dependent coverage. If remittances support family expenses in the Philippines, consider building a separate health and emergency buffer before increasing long-term investments.

6. Sample PhilHealth Computations

Monthly income	Contribution base	Total premium	Employee share	Employer share
PHP 8,000	PHP 10,000	PHP 500	PHP 250	PHP 250
PHP 15,000	PHP 15,000	PHP 750	PHP 375	PHP 375
PHP 25,000	PHP 25,000	PHP 1,250	PHP 625	PHP 625
PHP 50,000	PHP 50,000	PHP 2,500	PHP 1,250	PHP 1,250
PHP 100,000	PHP 100,000	PHP 5,000	PHP 2,500	PHP 2,500
PHP 150,000	PHP 100,000	PHP 5,000	PHP 2,500	PHP 2,500

For self-employed, voluntary, and OFW members, the employee/employer split column does not work the same way because there is no employer paying half. Use the total premium as the planning amount unless PhilHealth rules for your specific member type say otherwise.

7. Payment Periods and Deadlines

PhilHealth payment timing depends on member type and payment channel. Employees usually do not pay directly because the employer remits through payroll. Self-paying members may pay through PhilHealth-accredited collecting agents and digital channels, subject to the current payment options available in their account.

Member type	Who usually pays	Practical reminder
Employee	Employer remits both shares	Check payslip and employer remittance if records do not appear
Self-employed	Member	Set a monthly or quarterly calendar reminder
Voluntary member	Member	Keep payment receipts and update income/category when needed
OFW	Member	Plan premiums around contract, remittance, or document renewal cycles

8. Common PhilHealth Contribution Mistakes

• Using net pay instead of basic salary. PhilHealth is based on monthly basic income, not take-home pay.
• Forgetting the PHP 10,000 floor. Very low income can still map to the minimum premium.
• Forgetting the PHP 100,000 ceiling. Higher salaries are capped for contribution purposes.
• Deducting the employer share from the employee. For employed members, the employer share is separate.
• Confusing PhilHealth with SSS or Pag-IBIG. Each has a different formula, purpose, and payment system.
• Letting self-paying contributions lapse. Missed payments can create stress when benefits or records are needed.

9. FAQs

Is PhilHealth still 5% in 2026?

Yes. The 2026 advisory reported through PIA confirms the 5% premium rate, and PhilHealth’s UHC schedule shows the 5% rate with the PHP 10,000 floor and PHP 100,000 ceiling.

How much is PhilHealth for a PHP 30,000 salary?

PHP 30,000 x 5% = PHP 1,500 total monthly premium. For an employee, the usual split is PHP 750 employee share and PHP 750 employer share.

How much is the maximum PhilHealth contribution?

The usual maximum is PHP 5,000 per month, based on the PHP 100,000 income ceiling multiplied by 5%.

Do unemployed members need to pay PhilHealth?

Coverage and payment category can depend on whether you are an indirect contributor, dependent, voluntary member, or another category. Check your PhilHealth record or nearest PhilHealth office for your exact status.

Where can I compute all payroll deductions together?

Use the Take-Home Pay Calculator Philippines to estimate SSS, PhilHealth, Pag-IBIG, withholding tax, and net pay together.

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Related Calculators and Guides

• PhilHealth Contribution Calculator Philippines
• Take-Home Pay Calculator Philippines
• SSS Contribution Calculator Philippines
• Pag-IBIG Contribution Calculator Philippines
• SSS Contribution Philippines 2026 Guide
• PH Payslip Explained Line by Line

Official Sources and Further Reading

• PIA: PhilHealth sets 5% premium contribution rate for 2026
• PhilHealth: Universal Health Care
• PhilHealth: Contribution schedule under UHC Law
• Republic Act No. 11223: Universal Health Care Act
• Supreme Court E-Library: PhilHealth Circular No. 2018-0001