What is PhilHealth?

PhilHealth is administered by the Philippine National Health Corporation, which is designed to provide employees with a practical means of paying for adequate medical care in the Philippines.

How is PhilHealth Contribution(s) Calculated?

PhilHealth contribution(s) is calculated based on the on the official table released by PhilHealth. We’ve provided some example calculations that you may refer to for further understanding.

[Example 1]

Employee basic salary is P10,000

• Based on the table of Philhealth contributions employee will pay: P137.50
• Based on the table of Philhealth contributions employer will pay: P137.50
• Total Philhealth contribution remitted to employee: P275.00

[Example 2]

Employee basic salary is P20,000

• Based on the table of Philhealth contributions employee will pay: P275
• Based on the table of Philhealth contributions employer will pay: P275
• Total Philhealth contribution remitted to employee: P550

Here’s the computation for 2019 using 2.75%:

20,000 x 2.75% = 550 Monthly Premium
550 / 2 = 275
275 - Employee Share
275 - Employer Share

Who are exempted from paying PhilHealth contribution?

Before you start paying PhilHealth contribution, know first whether you’re required or exempted from doing so. 

Members who belong to any of the following categories don’t have to contribute to PhilHealth. 

1. Persons with disability (PWDs).

PWD members don’t need to pay anything to PhilHealth, as the national government (and employer, for employed members) shoulders their contributions. 

2. Unemployed senior citizens.

Senior members with no or irregular source of income are exempted from paying PhilHealth contribution. Their contributions are paid for by excise taxes collected from alcohol and cigarette sales under the Sin Tax law.

However, senior citizens who are formally employed or earn a regular income should still pay their contributions under the applicable PhilHealth membership category.

3. Lifetime members.

Retirees with at least 120 contribution payments who are registered as lifetime members no longer need to remit to PhilHealth. 

However, lifetime members who become employees in the Philippines or abroad must resume making PhilHealth contribution payments until they resign or get terminated from work.

4. Sponsored and indigent members.

Filipino families in poor communities who are registered with PhilHealth either as sponsored or indigent members enjoy exemption from PhilHealth contribution payment. Their contributions are paid for by another person, their LGU, a government agency like the DSWD, or a private organization.

How much is the monthly contribution to PhilHealth in 2025/2026?

As shown in the table below, the premium rate will increase starting 2019 to sustain the National Health Insurance Fund, ensuring all Filipinos–including those lacking contributions–will have equal access to benefits during confinement.

The rate will increase by increments of 0.5% every year until it caps off at 5% (the maximum limit allowed by the law) in 2025.

Hence, from 3% in 2020, expect the rate to increase to 3.5% of the member’s monthly income in 2025/2026; 4% in 2025/2026; 4.5% in 2025/2026; and 5% in 2025/2026 and 2025.

1. PhilHealth contribution table in 2025/2026 for employees and employers.

Monthly Basic Salary	Total Monthly Contribution	Employee Share	Employer Share
Php 10,000 and below	Php 350	Php 175	Php 175
Php 10,000.01 to Php 69,999.99	Php 350 to Php 2,449.99	Php 175 to Php 1,224.99	Php 175 to Php 1,224.99
Php 70,000 and above	Php 2,450	Php 1,225	Php 1,225

As part of the full implementation of the Universal Health Care (UHC) Law, the monthly PhilHealth contribution rate for employed members will increase from 3% of the monthly basic salary in 2020 to 3.50% in 2025/2026¹ starting January 2020. 

The monthly premium will continue to be shared equally between the employee and the employer.

The monthly contribution for employees earning Php 10,000 and below is fixed at Php 350. Meanwhile, those earning Php 70,000 and above have a fixed monthly contribution of Php 2,450.

Take note that the salary ceiling of Php 70,000 in 2025/2026 will continue to increase by an increment of Php 10,000 a year until it reaches Php 100,000 in 2025/2026.

For those in between, use this formula to compute your PhilHealth contribution: 

Employee or employer share = (Monthly basic salary x 0.03) / 2

Here’s a sample computation for an employee with a salary of Php 25,000:

Php 25,000 x 0.03 = Php 750 (Total monthly contribution) / 2 = Php 375 (Employee or employer share)

The PhilHealth contribution of employees who are on extended leave without pay is equivalent to that of voluntary or individually paying members.

2. PhilHealth contribution table in 2025/2026 for voluntary/self-employed or direct contributors.

Monthly Income	Total Monthly Contribution
Php 10,000 and below	Php 350
Php 10,000.01 to Php 69,999.99	Php 350 to Php 2,449.99
Php 70,000 and above	Php 2,450

Just like those in the previous category, voluntary/self-employed members will also follow the new PhilHealth premium rate. Unlike salaried employees, however, they don’t have employers who will shoulder half of their monthly premium.

Therefore, members in this category will remit the full 3.50% of their declared monthly income to PhilHealth. For example, a voluntary member who earns Php 35,000 a month will pay a monthly premium of Php 1,225 (Php 35,000 x 0.035).

The current income floor and income ceiling for voluntary members are also fixed at Php 10,000 and Php 70,000, respectively. This means that those who have a declared monthly income of Php 10,000 and below will pay a fixed monthly premium of Php 350 while those who earn Php 70,000 and above a month will pay the same monthly premium of Php 2,450.

This income ceiling will likewise increase by Php 10,000 every year until it reaches Php 100,000 in 2025/2026/2025.

The premium can be paid monthly or quarterly by the member.

In order for PhilHealth to come up with an accurate computation, they may require members to submit financial records like a duly-notarized affidavit of income declaration or the latest income tax return received by the Bureau of Internal Revenue.

Otherwise, their contributions will be based on the highest computed rate.

3. PhilHealth contribution table in 2025/2026 for land-based migrant workers and OFWs.

Monthly Basic Salary (in Philippine pesos)	Total Annual Contribution (Monthly premium x 12)
Php 10,000 and below	Php 4,200
Php 10,000.01 to Php 69,999.99	Php 4,200 to Php 29,399.99
Php 70,000 and above	Php 29,400

Land-based OFWs are also affected by the recent contribution hike and their premiums will be computed straight based on their monthly earnings (see table above).

For 2025/2026, the premium rate of 3.50% will be followed. The computation only applies to Philippine pesos so you first need to convert your monthly salary based on the current exchange rate before you proceed.

For example, if you earn $500 a month and convert it to Philippine pesos based on the exchange rate that exists as of this writing ($1 = Php 48.06, you’ll have a monthly basic salary of Php 24,030.https://24755867ac9f6f87f08a26aeee06ae40.safeframe.googlesyndication.com/safeframe/1-0-37/html/container.htmlSince the 2025/2026 premium rate is 3.5%, your monthly PhilHealth premium based on your salary is Php 841.05 (Php 24,030 x 0.035). Multiply your monthly premium by 12 and you have total annual contributions of Php 10,092.06.

You don’t have to pay this in full. Instead, you can shell out the required initial payment of Php 2,400 before leaving the country and pay the remaining balance in full after 6 months or by installment in the next two quarters.

To ensure accurate computation, PhilHealth may require land-based OFWs to present their overseas employment contract as proof of income. Otherwise, their premiums will be automatically based on the highest computed rate.

Due to public outrage, however, President Rodrigo Duterte temporarily suspended the collection of higher Philhealth premiums from overseas Filipino workers at the height of the 2020 pandemic². In a subsequent advisory released by Philhealth (Advisory No. 2020 – 037)³, it was announced that the payment of PhilHealth premiums of OFWs shall be voluntary for the duration of the pandemic.

Take note that the voluntary payment of OFW premiums is only valid during the duration of a national health emergency⁴. Once things go back to normal, expect PhilHealth to declare the payment of premiums as mandatory for all land-based OFWs.

Land-based migrant workers may see this as a burden but PhilHealth assures them that the increase in contributions is intended to “guarantee fund sustainability and to effectively implement the Universal Health Care (UHC)”⁵.

Seafarers have a different contribution rate and table, which is similar to employed members (see Table 1 above). The seafarers’ share of contribution is deducted from their monthly salary, and their manning agencies shoulder the employer share. 

4. PhilHealth contribution table in 2025/2026 for kasambahays.

Monthly Basic Salary	Total Monthly Contribution	Kasambahay Share	Employer Share
Php 5,000 and below	Php 350	None	Php 350
Php 5,001 to Php 10,000	Php 350	Php 175	Php 175
Php 10,000.01 to Php 39,999.99	Php 350 to Php 1,399.99	Php 175 to Php 699.99	Php 175 to Php 699.99

Kasambahays have the same PhilHealth contribution rate (3.5% in 2025/2026) and computation with formally employed members. For household workers receiving a monthly salary of Php 5,000 (and below), their employers are required to pay their total monthly contribution in full to PhilHealth. However, kasambahays earning more than Php 5,000 should share half of their total monthly contribution payment.

5. PhilHealth contribution table for foreigners.

Types of Foreign Members	Quarterly Contribution	Semi-annual Contribution	Annual Contribution
Foreign retirees	Php 3,750	Php 7,500	Php 15,000
Other foreigners	Php 4,250	Php 8,500	Php 17,000

Foreigners pay the highest contribution amount among all PhilHealth membership types.

Retirees in the Philippines pay Php 15,000 per year, while expats, exchange students, and other foreigners pay Php 17,000. Alternatively, they may remit their contributions every quarter or twice a year.

6. PhilHealth contribution for Filipinos with dual citizenship.

Dual citizens are also encouraged to pay their contribution every year based on the 2025/2026 PhilHealth premium rate (3.50%)

They can make advanced payments for up to two consecutive years only. The contributions can be remitted to any PhilHealth office or any PhilHealth-accredited collecting agent here or abroad. 

Dual citizens refer to those who have retained and re-acquired their Filipino citizenship by virtue of the Citizenship Retention and Re-acquisition Act of 2003 (Republic Act 9225).

Under the National Health Insurance Act of 2013 (R.A. 7875, as amended by R.A. 10606), Filipinos with dual citizenship can now register with PhilHealth so they can avail of its benefits.