Under Republic Act No. 11223 (The Universal Health Care Act), the Philippine Health Insurance Corporation (PhilHealth) implements universal health coverage for all Filipino citizens. In this guide, we detail the premium rate schedules, monthly income floors, maximum ceilings, and employer sharing rules.
1. The 5.0% Premium Rate Schedule
In accordance with Section 10 of RA 11223 and PhilHealth Circular No. 2024-0002, the monthly premium rate is fixed at 5.00% of the employee's monthly basic salary (MBS).
For formal sector employees, this 5% premium is shared equally between the employer (50%) and the employee (50%):
- Employee Share: 2.50% of the monthly basic salary
- Employer Share: 2.50% of the monthly basic salary
2. Income Floor and Ceiling Limits
PhilHealth applies a statutory income floor and ceiling to ensure equitable contribution rates across all wage brackets:
- Income Floor (₱10,000.00): For employees earning ₱10,000.00 or less per month, the premium is fixed at the floor amount of ₱500.00 (₱250.00 EE, ₱250.00 ER).
- Income Ceiling (₱100,000.00): For employees earning ₱100,000.00 or more per month, the premium is capped at ₱5,000.00 (₱2,500.00 EE, ₱2,500.00 ER). Any compensation exceeding ₱100,000.00 is not subject to additional PhilHealth deductions.
3. Summary Table: PhilHealth Monthly Contribution Schedule
| Monthly Basic Salary | Rate | Total Premium | Employee (50%) | Employer (50%) |
|---|---|---|---|---|
| ₱10,000.00 and below (Floor) | 5.0% | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱10,000.01 to ₱99,999.99 | 5.0% | ₱500.00 – ₱5,000.00 | 2.5% of Salary | 2.5% of Salary |
| ₱100,000.00 and above (Ceiling) | 5.0% | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
4. Worked Examples
Example A: Monthly Salary of ₱30,000.00
- Total Premium: ₱30,000.00 × 5% = ₱1,500.00
- Employee Share: ₱1,500.00 × 50% = ₱750.00
- Employer Share: ₱1,500.00 × 50% = ₱750.00
Example B: Monthly Salary of ₱120,000.00
- Because ₱120,000.00 exceeds the ₱100,000.00 ceiling, the computation is capped at ₱100,000.00:
- Total Premium: ₱100,000.00 × 5% = ₱5,000.00
- Employee Share: ₱2,500.00; Employer Share: ₱2,500.00.