PhilHealth Contribution 2025
Complete guide to PhilHealth contributions for 2025. The 5% rate, employer/employee shares, MSC range, and computation examples.
What is PhilHealth?
The Philippine Health Insurance Corporation (PhilHealth) administers the National Health Insurance Program. Under RA 11223 (Universal Health Care Act of 2019), every Filipino is automatically enrolled, with employers required to remit contributions for employees.
PhilHealth covers inpatient, outpatient, primary care, and Z-package benefits (catastrophic illnesses).
2025 PhilHealth contribution rate
For 2025, the PhilHealth contribution rate is 5% of monthly basic salary, split equally:
- Employer share: 2.5%
- Employee share: 2.5%
Salary floor: ₱10,000/month (minimum contribution applies even if salary is below)
Salary ceiling: ₱100,000/month (maximum contribution applies; salaries above are capped)
| Monthly Basic Salary | Total Contribution (5%) | Employer (2.5%) | Employee (2.5%) |
|---|---|---|---|
| ₱10,000 (Floor) | ₱500.00 | ₱250.00 | ₱250.00 |
| ₱20,000 | ₱1,000.00 | ₱500.00 | ₱500.00 |
| ₱50,000 | ₱2,500.00 | ₱1,250.00 | ₱1,250.00 |
| ₱100,000+ (Ceiling) | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 |
How to compute PhilHealth
PhilHealth computation is straightforward:
- Take monthly basic salary (exclude OT, allowances, bonuses)
- If salary < ₱10,000 → use ₱10,000 floor
- If salary > ₱100,000 → use ₱100,000 ceiling
- Multiply by 5% → split equally (2.5% each)
Real-world examples
Example 1: Employee earning ₱30,000/month
- Total PhilHealth: ₱30,000 × 5% = ₱1,500
- Employer pays: ₱750
- Employee pays (deducted from payslip): ₱750
Example 2: Employee earning ₱150,000/month
Salary above ceiling → use ₱100,000
- Total PhilHealth: ₱100,000 × 5% = ₱5,000 (CAPPED)
- Employer pays: ₱2,500
- Employee pays: ₱2,500
Example 3: Part-time employee earning ₱8,000/month
Salary below floor → use ₱10,000
- Total PhilHealth: ₱10,000 × 5% = ₱500 (FLOOR)
- Employer pays: ₱250
- Employee pays: ₱250
PhilHealth filing requirements
PhilHealth contributions must be remitted by the 11th-15th of the following month, depending on your PEN (PhilHealth Employer Number) last digit:
- PEN ending 0-4: 11th-15th
- PEN ending 5-9: 16th-20th
Required forms:
- RF-1 (Employer Remittance Report)
- SS-501 (Employer-Employee Schedule)
Penalties: 2% per month interest + administrative penalties up to ₱50,000 per offense per RA 11223 IRR.
Frequently asked questions
What was the PhilHealth rate in previous years?
The rate has gradually increased: 4% (2022), 4.5% (2023), 5% (2024-2025). Future schedule per RA 11223 IRR.Is PhilHealth contribution tax-deductible?
Yes, for the employee, PhilHealth contribution is part of the "Total Statutory Deductions" excluded from taxable income for BIR purposes.Are part-time employees covered?
Yes. PhilHealth contribution applies to part-time employees with the ₱10,000 floor as minimum basis.What if I have employees abroad (OFW)?
OFWs have separate PhilHealth coverage as Direct Contributors. Employers don't remit for them; they remit directly.How does WORKSPHR handle PhilHealth?
Auto-computed every cycle. Files RF-1 and SS-501 in PhilHealth-ready format. Learn more →