PhilHealth Contribution Calculator (2026)
Enter your monthly basic salary to see your PhilHealth premium and how it splits between you and your employer.
Compute your PhilHealth contribution
| Your share (2.5%) | |
|---|---|
| Employer share (2.5%) | |
| Total premium (5%) |
Based on the current PhilHealth rate of 5% of Monthly Basic Salary, split 50/50. The base is floored at ₱10,000 and capped at ₱100,000 (premium ₱500–₱5,000).
📘 New to this? Read the full guide: PhilHealth contribution explained, or see the full 2026 contribution tables.
How the PhilHealth premium is computed
The premium rate is 5% of your Monthly Basic Salary, shared equally — 2.5% from you and 2.5% from your employer. Unlike SSS, there is no bracket table and no rounding step: the rate is applied straight to your salary, once that salary has been placed inside the allowed premium base.
Your Monthly Basic Salary is your fixed basic pay only. It excludes overtime, allowances, commissions, bonuses, and the 13th-month pay. Two people taking home the same amount can therefore pay different premiums if one of them earns a large share of that pay through allowances rather than basic salary.
The salary base is then bounded on both ends — floored at ₱10,000 and capped at ₱100,000 — so the total monthly premium is always between ₱500 and ₱5,000, and your own share is always between ₱250 and ₱2,500. In short:
- Premium base = your basic salary, held within ₱10,000–₱100,000
- Total premium = 5% × premium base
- Your share = half the total premium (2.5% of the base)
Worked example: ₱25,000 salary
Suppose your monthly basic salary is ₱25,000. Step by step:
- Step 1 — premium base. ₱25,000 sits between the ₱10,000 floor and the ₱100,000 ceiling, so the base is used as-is: ₱25,000.
- Step 2 — total premium. 5% × ₱25,000 = ₱1,250.
- Step 3 — split it. Half is yours: ₱1,250 ÷ 2 = ₱625. Your employer remits the other ₱625.
Only the ₱625 appears as a deduction on your payslip. It is also deducted before withholding tax is computed, so the amount is not taxed — see the Take-Home Pay Calculator for the full picture.
Worked example: ₱62,000 salary
At ₱62,000 the arithmetic is identical, because the ceiling has not been reached yet: the base is ₱62,000, the total premium is 5% of that, or ₱3,100, and ₱1,550 comes out of your pay while your employer pays a matching ₱1,550. The premium keeps rising in step with your salary — 5 centavos of total premium, and 2.5 centavos off your own pay, for every extra peso you earn — all the way up to ₱100,000, and then stops.
PhilHealth premium at common salaries
Every figure below is produced by the same calculator above, so you can use it as a quick reference or a sanity check against your payslip.
| Monthly basic salary | Premium base | Total premium (5%) | Your share | Employer share |
|---|---|---|---|---|
| ₱8,000 (below floor) | ₱10,000 | ₱500 | ₱250 | ₱250 |
| ₱10,000 | ₱10,000 | ₱500 | ₱250 | ₱250 |
| ₱15,000 | ₱15,000 | ₱750 | ₱375 | ₱375 |
| ₱20,000 | ₱20,000 | ₱1,000 | ₱500 | ₱500 |
| ₱25,000 | ₱25,000 | ₱1,250 | ₱625 | ₱625 |
| ₱30,000 | ₱30,000 | ₱1,500 | ₱750 | ₱750 |
| ₱40,000 | ₱40,000 | ₱2,000 | ₱1,000 | ₱1,000 |
| ₱50,000 | ₱50,000 | ₱2,500 | ₱1,250 | ₱1,250 |
| ₱62,000 | ₱62,000 | ₱3,100 | ₱1,550 | ₱1,550 |
| ₱75,000 | ₱75,000 | ₱3,750 | ₱1,875 | ₱1,875 |
| ₱100,000 | ₱100,000 | ₱5,000 | ₱2,500 | ₱2,500 |
| ₱120,000 (above ceiling) | ₱100,000 | ₱5,000 | ₱2,500 | ₱2,500 |
Who this applies to
Employed members are the main case this page models: the premium is split 50/50, your half is withheld by your employer, and both halves are remitted together.
Self-employed, professional, and voluntary members pay the same 5% of income, but shoulder the whole thing themselves because there is no employer to share it. If that describes you, read the total-premium column of the table above as your own cost — at ₱25,000 that is ₱1,250 a month rather than ₱625. If you are self-employed, the freelancer tax calculator covers the income-tax side of the same income.
Edge cases: the floor, the ceiling, and the employer share
Below the floor. Any basic salary at or below ₱10,000 produces exactly the same result: the base is lifted to ₱10,000, the total premium is ₱500, and your share is ₱250. A ₱8,000 salary and a ₱10,000 salary pay the identical ₱250. This is also why the calculator still shows ₱250 if you clear the salary field — the floor always applies.
Above the ceiling. Past ₱100,000 the premium stops growing. A ₱120,000 salary and a ₱100,000 salary both pay a total of ₱5,000, with ₱2,500 from you. Every peso of a raise beyond the ceiling adds nothing to your PhilHealth deduction.
Employer share is not your money. The matching 2.5% is an employer cost on top of your salary, not something withheld from it. If your payslip shows the full ₱1,250 at a ₱25,000 salary, something is wrong — you should see ₱625.
Common mistakes
- Using gross pay instead of basic salary. Overtime, allowances, commissions, and bonuses are excluded. Feeding gross pay into the formula inflates the premium.
- Assuming the employer share is deducted from you. Only your half leaves your pay; the total premium is roughly double your deduction.
- Working from an outdated table. The rate, floor, and ceiling on this page are the ones in force for 2026 — 5%, ₱10,000, and ₱100,000. Older tables published before the current schedule give a different, wrong premium, especially for high earners.
- Expecting a deduction from your 13th-month pay. The premium is based on Monthly Basic Salary, so the 13th-month pay is not part of the base.
- Mixing PhilHealth up with SSS. They are different systems with different bases — see the SSS calculator for that one.
Frequently asked questions
What is the minimum and maximum PhilHealth contribution?
The premium base is floored at ₱10,000 and capped at ₱100,000,
so the total premium is never below ₱500 or above ₱5,000.
Your own share is always between ₱250 and ₱2,500 a month.
Is PhilHealth based on gross pay or basic salary?
Basic salary. Overtime, allowances, commissions, bonuses, and 13th-month pay
are all outside the premium base, so your PhilHealth deduction can look small
relative to what you actually receive each month.
Does the employer share come out of my salary?
No. Only your 2.5% is withheld. The employer's matching 2.5% is an additional
cost carried by the company, which is why your payslip figure is exactly half
of the total premium.
Do self-employed and voluntary members pay PhilHealth?
Yes, at the same 5% of income, but the whole amount is theirs to pay. On a
₱25,000 declared income that is ₱1,250 a month instead of the
₱625 an employed member would see.
Why did my premium not change after a raise?
Two possibilities. Either the raise came as an allowance rather than basic
salary, or your basic salary is already at or above the ₱100,000
ceiling, where the premium is frozen at ₱5,000.
Does PhilHealth reduce my income tax?
Indirectly, yes. Your share is subtracted from gross pay before withholding
tax is computed, so the premium itself is not taxed. The
Take-Home Pay Calculator applies
all three mandatory contributions before tax.
See your full net pay with the Take-Home Pay Calculator, or check your SSS and Pag-IBIG contributions. For all three side by side, see the 2026 contribution tables.
Last updated: 2026-07-08.
Rates based on
PhilHealth Advisory 2025-0002
(RA 11223, UHC Act).