How to Compute PhilHealth Contributions (2026)
Understand the current PhilHealth contribution rates and how to accurately compute the employee and employer shares.
Identify the Basic Salary
Determine the employee's monthly basic salary. PhilHealth bases its computation strictly on the basic salary, excluding allowances and overtime.
Check the Income Floor and Ceiling
Verify the current PhilHealth income floor (e.g., ₱10,000) and ceiling (e.g., ₱100,000). If the salary is below the floor, the premium is computed based on the floor. If it exceeds the ceiling, the premium is capped at the ceiling amount.
Apply the Premium Rate
Multiply the basic salary (or the applicable floor/ceiling) by the current PhilHealth premium rate (e.g., 5.0% for 2026).
Divide into Employee and Employer Shares
The total premium calculated is shared equally. Divide the total premium by 2 to get the exact amount to be deducted from the employee and the counterpart share of the employer.