How much is PhilHealth contribution in 2026?
For calendar year 2026, the PhilHealth premium rate is 5% of your monthly basic income. This is the final scheduled rate under Republic Act No. 11223, the Universal Health Care (UHC) Act, which gradually raised premiums over five years. The 5% rate is unchanged from 2025, so PhilHealth has confirmed no further increases for 2026.
Two limits shape every computation. The income floor is ₱10,000 and the income ceiling is ₱100,000. If you earn ₱10,000 or below, your premium is fixed at ₱500 per month. If you earn ₱100,000 or above, your premium is capped at ₱5,000 per month. Everyone in between pays exactly 5% of their actual monthly income.
PhilHealth Contribution Table 2026
The table below shows the total monthly premium and, for employed members, how it is split equally between you and your employer. For self-employed, voluntary, and OFW members, you pay the full "Total" column yourself.
| Monthly Basic Income | Premium Rate | Total Monthly Premium | Employee Share | Employer Share |
|---|---|---|---|---|
| ₱10,000 and below | Fixed floor | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱15,000 | 5% | ₱750.00 | ₱375.00 | ₱375.00 |
| ₱20,000 | 5% | ₱1,000.00 | ₱500.00 | ₱500.00 |
| ₱25,000 | 5% | ₱1,250.00 | ₱625.00 | ₱625.00 |
| ₱30,000 | 5% | ₱1,500.00 | ₱750.00 | ₱750.00 |
| ₱50,000 | 5% | ₱2,500.00 | ₱1,250.00 | ₱1,250.00 |
| ₱75,000 | 5% | ₱3,750.00 | ₱1,875.00 | ₱1,875.00 |
| ₱100,000 and above | Fixed ceiling | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
The formula is simple: Monthly premium = Monthly basic income × 5%, then keep the result between ₱500 and ₱5,000. For employed members, divide that premium by two to get your personal deduction.
Employed members: how the 50/50 split works
If you are a private or government employee, your PhilHealth premium is shared equally with your employer. Take Maria, a marketing officer in Makati earning ₱30,000 a month. Her total premium is ₱30,000 × 5% = ₱1,500. She pays ₱750 through salary deduction, and her employer pays the other ₱750 on her behalf. Maria only ever sees ₱750 leave her payslip.
Your employer is responsible for deducting your share, adding their counterpart, and remitting the full ₱1,500 to PhilHealth by the deadline. This is similar to how SSS works. You can review the parallel figures in our SSS contribution table 2026 guide, since both deductions hit the same payslip.
Self-employed, voluntary, and OFW members
If you are not employed, you pay the entire 5% yourself, with no employer counterpart. PhilHealth bases your premium on your declared monthly income.
- Self-employed and voluntary members: Juan, a freelance graphic designer in Cebu who declares ₱40,000 in monthly income, pays ₱40,000 × 5% = ₱2,000 per month in full. If Juan declared ₱8,000, he would still pay the ₱500 floor.
- Overseas Filipino Workers (OFWs): Land-based OFWs also pay 5% of monthly earnings, subject to the same ₱500 minimum and ₱5,000 maximum. Liza, a nurse in Dubai earning the equivalent of ₱120,000 monthly, pays the capped maximum of ₱5,000. OFW premiums can be settled through the PhilHealth online portal or accredited channels.
Self-paying members can remit monthly, quarterly, semi-annually, or annually. If you are just starting out, our guides on registering as a freelancer with the BIR and tax for self-employed individuals walk through how PhilHealth fits alongside your BIR obligations.
Worked example: full payslip deduction
Let's compute the complete mandatory deductions for Maria, our ₱30,000 employee, to show where PhilHealth sits. Her PhilHealth share is ₱750. After PhilHealth, SSS, and Pag-IBIG are deducted, the remaining amount becomes the base for withholding tax. PhilHealth contributions are a non-taxable deduction, meaning they reduce the income on which your income tax is calculated.
This matters because a higher PhilHealth premium slightly lowers your taxable income. To see the full chain from gross salary to net take-home pay, including how PhilHealth interacts with the TRAIN Law tax brackets, use the salary tax calculator or read our income tax explainer.
Common mistakes to avoid
This is the information-gain section competitors skip. These are the errors that cost members money or trigger PhilHealth penalties:
- Using your gross pay instead of basic income. PhilHealth is computed on monthly basic salary, not gross pay that includes overtime, allowances, or 13th-month bonuses. Maria's ₱30,000 basic is the figure used, even if her gross with allowances is ₱34,000.
- Forgetting the ₱5,000 ceiling. High earners often overpay because a payroll system was misconfigured to apply a flat 5% with no cap. Anyone earning ₱100,000 or more pays exactly ₱5,000 total, no more.
- Declaring too low as a freelancer. Some self-employed members declare the ₱10,000 floor to pay only ₱500. This keeps benefits minimal and can clash with the income you report on your income tax return. Declare your income truthfully and consistently.
- Letting voluntary contributions lapse. Missed months can affect your eligibility for benefits and may require retroactive payment with documentation. Pay quarterly or annually to avoid gaps.
- Assuming OFW contributions are still optional. Under the UHC Law, PhilHealth membership is mandatory for all Filipinos, including OFWs, though enforcement and payment channels have evolved.
How PhilHealth fits into your total tax picture
PhilHealth is one of three mandatory contributions, alongside SSS and Pag-IBIG, that reduce your taxable income before BIR withholding tax applies. If you are self-employed, you also choose between the graduated income tax rates and the 8% flat option. Our guide on 8% vs graduated income tax explains which works better once you factor in these contributions.
For employees, the withholding tax calculator shows how much your employer deducts each pay period after PhilHealth and other contributions. Freelancers and small business owners can explore tax rules for freelancers and small business tax obligations to plan their full compliance picture, including percentage tax where applicable.
Sources and References
- PhilHealth sets 5% premium contribution rate for 2026, Philippine Information Agency (PIA)
- PhilHealth retains premium rate amount for 2025, Philstar
- Republic Act No. 11223: Universal Health Care Act, Official Gazette of the Republic of the Philippines
- BIR Tax Table and Contribution (SSS, PhilHealth & Pag-IBIG) for 2026, Taxumo
- Premium rate adjustment to expand PhilHealth benefits, Philippine Information Agency (PIA)