Computation of Philhealth Contributions

Premium Contribution Table

Salary          Salary                Salary        Total Monthly

Bracket       Range                 Base            Premium          Employee Share* Employer Share    

  

1 8,999.99** and below  8,000.00         200.00              100.00 100.00   

2 9,000.00 - 9,999.99   9,000.00   225.00              112.50 112.50   

3 10,000.00 - 10,999.99 10,000.00 250.00              125.00 125.00   

4 11,000.00 - 11,999.99 11,000.00 275.00              137.50 137.50   

5 12,000.00 - 12,999.99 12,000.00 300.00              150.00 150.00   

6 13,000.00 - 13,999.99 13,000.00 325.00              162.50 162.50   

7 14,000.00 - 14,999.99 14,000.00 350.00              175.00 175.00   

8 15,000.00 - 15,999.99 15,000.00 375.00              187.50 187.50   

9 16,000.00 - 16,999.99 16,000.00 400.00              200.00 200.00   

10 17,000.00 - 17,999.99 17,000.00 425.00              212.50 212.50   

11 18,000.00 - 18,999.99 18,000.00 450.00              225.00 225.00   

12 19,000.00 - 19,999.99 19,000.00 475.00              237.50 237.50   

13 20,000.00 - 20,999.99 20,000.00 500.00              250.00 250.00   

14 21,000.00 - 21,999.99 21,000.00 525.00              262.50 262.50   

15 22,000.00 - 22,999.99 22,000.00 550.00              275.00 275.00   

16 23,000.00 - 23,999.99 23,000.00 575.00              287.50 287.50   

17 24,000.00 - 24,999.99 24,000.00 600.00              300.00 300.00   

18 25,000.00 - 25,999.99 25,000.00 625.00              312.50 312.50   

19 26,000.00 - 26,999.99 26,000.00 650.00              325.00 325.00   

20 27,000.00 - 27,999.99 27,000.00 675.00              337.50 337.50   

21 28,000.00 - 28,999.99 28,000.00 700.00              350.00 350.00   

22 29,000.00 - 29,999.99 29,000.00 725.00           362.50 362.50   

23 30,000.00 - 30,999.99 30,000.00 750.00              375.00 375.00   

24 31,000.00 - 31,999.99 31,000.00 775.00              387.50 387.50   

25 32,000.00 - 32,999.99 32,000.00 800.00              400.00 400.00   

26 33,000.00 - 33,999.99 33,000.00 825.00              412.50 412.50   

27 34,000.00 - 34,999.99 34,000.00 850.00              425.00 425.00   

28 35,000.00 and up 35,000.00         875.00              437.50 437.50  

*Employee share represents half of the total monthly premium while the other half is shouldered by the employer.

**For Kasambahay helper receiving a wage of less than Five Thousand Pesos (P5,000.00) per month, the employer will shoulder both the employee and employer share based on the premium schedule.

ILLUSTRATIONS:

Let as assume the an Employee is receiving a Monthly Basic Salary or Earnings (Net of Absences, Late, Overtime) amounting to Php.18,000.00, the Employer-Employee PHILHEALTH Total Monthly Contribution is with details as follows:

Refer to the Philhealth Premium ContributionTable:

Salary Bracket: 18

Salary Range: 18,000.00 - 18,999.99 

Salary Base: 18,000.00

TOTAL ER & EE CONTRIBUTION:

Employer (ER) Contribution (Contribution of the Employer): 225.00

Employee (EE) Contribution (Deduction to Employee Payroll): 225.00

TOTAL MONTHLY PREMIUM:               450.00

NOTE: If the employee(s) has no compensation or earnings for the applicable month, the employer is not required to remit or pay monthly contribution but it is required to report to the SSS that the employee(s) has no compensation or earnings.

Please refer http://www.philhealth.gov.ph/ for updates and other concerns related to this.