✓ Fact-Checked & Reviewed by: Maria Santos, CPA (Payroll & Compliance Specialist)
Data Accuracy Notice: Rates and salary credit schedules on this page are verified against official 2026 government circulars (Universal Health Care Act). Updated for 2026 compliance.
PhilHealth Contribution Table 2026 (Updated Rates & Complete Guide)
For 2026, the official PhilHealth premium contribution rate is set at 5.0% of your basic monthly salary under the Universal Health Care (UHC) Law. The minimum salary floor is fixed at ₱10,000 (a ₱500 monthly premium), and the maximum salary ceiling is capped at ₱100,000 (a ₱5,000 maximum monthly premium). For formally employed members, this amount is split equally (2.5% each) between the employer and the employee. Below is the complete PhilHealth Contribution Table 2026 and a step-by-step guide to calculating and auditing your monthly healthcare deductions.
📥 Download Official 2026 Contribution Tables (Printable PDF)
Get the complete, high-resolution 2026 SSS, Pag-IBIG, and PhilHealth rate tables on a single 1-page printable cheat sheet for your HR or personal records.
Download 2026 PDF Cheat Sheet →
Legal Basis: Universal Health Care Law (RA 11223)
The implementation of the PhilHealth Contribution Table 2026 marks the final phase of the statutory premium rate schedule mandated under Section 10 of Republic Act No. 11223. Signed into law in 2019, the UHC Act established a gradual annual rate adjustment intended to pool sufficient financial resources for expanded inpatient, outpatient, and preventive health benefits. The current 2026 rate stabilizes the premium permanently at 5.0%.
Detailed PhilHealth Contribution Table 2026 Breakdown
The standardized multi-tier schedule below presents the exact breakdown of monthly premiums prescribed for 2026:
| Monthly Basic Salary Bracket | Premium Rate | Total Monthly Premium | Employee Share (2.5%) | Employer Share (2.5%) |
|---|---|---|---|---|
| ₱10,000.00 and below | 5.0% (Fixed Floor) | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱15,000.00 | 5.0% Graduated | ₱750.00 | ₱375.00 | ₱375.00 |
| ₱20,000.00 | 5.0% Graduated | ₱1,000.00 | ₱500.00 | ₱500.00 |
| ₱30,000.00 | 5.0% Graduated | ₱1,500.00 | ₱750.00 | ₱750.00 |
| ₱50,000.00 | 5.0% Graduated | ₱2,500.00 | ₱1,250.00 | ₱1,250.00 |
| ₱70,000.00 | 5.0% Graduated | ₱3,500.00 | ₱1,750.00 | ₱1,750.00 |
| ₱100,000.00 and above | 5.0% (Fixed Ceiling) | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
Step-by-Step Sample Computations for Income Tiers
Scenario 1: Minimum Wage Earner (₱9,500 Monthly Basic Salary)
Because the basic salary of ₱9,500.00 is below the ₱10,000.00 threshold on the PhilHealth Contribution Table 2026, the fixed salary floor applies. The total monthly contribution is ₱500.00. The employee pays ₱250.00, and the employer remits the remaining ₱250.00.
Scenario 2: Mid-Level Manager (₱45,000 Monthly Basic Salary)
A manager earning ₱45,000.00 falls within the graduated bracket. The total monthly contribution is ₱2,250.00 (₱45,000 x 0.05). The personal payroll deduction is ₱1,125.00, while the company remits ₱1,125.00.
Scenario 3: Corporate Executive (₱150,000 Monthly Basic Salary)
Because the executive’s salary exceeds the ₱100,000.00 ceiling, the computation caps at the maximum limit. The total monthly contribution is ₱5,000.00, with the executive and employer each contributing ₱2,500.00.
Scenario 4: Household Helper / Kasambahay (₱4,500 Monthly Salary)
Under Republic Act No. 10361, domestic workers earning less than ₱5,000.00 per month are exempt from paying personal shares. The employer must pay 100% of the minimum ₱500.00 monthly premium.
Direct vs. Indirect Contributors Rules
Direct Contributors are gainfully employed members, professionals, freelancers, and OFWs who possess earning capacity and pay out-of-pocket premiums based on the table above.
Indirect Contributors are citizens whose healthcare premiums are fully subsidized by the national government, including indigent families, senior citizens, and PWDs. They are not required to pay personal contributions to enjoy full healthcare benefits.
How to Audit Your Posted Contributions Online
To ensure your employer is remitting your funds, log in to the official PhilHealth Member Portal. Click “Premium Contributions” to view your historical payment ledger and verify that posted amounts align with your paystubs. From here, you can also print your Member Data Record (MDR), which serves as official proof of active coverage when filing hospital claims.
Frequently Asked Questions (FAQs)
What happens if my employer fails to remit my contributions?
Under the UHC Law, formal employees cannot be denied healthcare coverage due to employer remittance failure, provided premiums were deducted from your paystubs. The agency will cover your claim and sanction the defaulting employer.
Can voluntary members pay missed contributions retroactively?
No. The agency prohibits retroactive payments for past unremitted months. Voluntary members must pay their premiums regularly to maintain benefit eligibility.
Disclaimer: Rates and requirements are subject to change. Always verify your account status directly with the official PhilHealth portal.
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