As a business owner or HR/payroll manager, you are legally obligated to comply with government-mandated contributions. PhilHealth contributions are one of the core monthly deductions you need to compute, share, and remit correctly for every employee. With the 2024-2025 premium rate now in effect, it’s important to stay updated. We’ll guide you through the latest PhilHealth contribution table, how to compute the correct amounts, and where to pay.
2025 PhilHealth Contribution Table
To ensure proper computation, you must refer to the official PhilHealth contribution table. The rate is fixed at 5% of the employee’s Monthly Basic Salary (MBS), with a floor of ₱10,000 and a ceiling of ₱100,000.
This table is the official PhilHealth Contribution Table:
| Monthly Basic Salary (MBS) | Rate | Monthly Premium |
|---|---|---|
| ₱10,000.00 | 5% | ₱500.00 |
| ₱10,000.01 – ₱99,999.99 | 5% | ₱500.00 – ₱5,000.00 |
| ₱100,000.00 and above (income ceiling) | 5% | ₱5,000.00 (maximum cap) |
As an employer, you are responsible for deducting the employee’s share and remitting the full premium (both your share and theirs) to PhilHealth every month. Employers who fail to deduct, remit, or report contributions correctly may face fines ranging from ₱5,000 to ₱10,000 per employee affected, as per PhilHealth Circular 003-2015.
To ensure your PhilHealth contributions are timely and accurate, we offer expert payroll services. Contact us and we’ll handle PhilHealth and other mandatory contributions for you.
Important PhilHealth Contribution Reminders
Before we proceed, you must remember:
- You and the employee each shoulder 50% of the total monthly premium.
- Your payroll team must apply the correct contribution rate to avoid underpayment penalties or benefit delays.
- Transparent and timely remittances reflect positively on your business operations.
How to Compute Monthly Contributions
Here’s how your HR or accounting team can compute how much to pay in PhilHealth contributions:
Step-by-step guide for businesses:
- Identify the Monthly Basic Salary (MBS)
This includes only the fixed, regular pay stated in your employee’s contract. Exclude allowances, bonuses, overtime, and commissions. - Apply the 5% contribution rate
Multiply MBS × 0.05- If the result is below ₱500, set the contribution to ₱500.
- If the result is above ₱5,000, cap it at ₱5,000.
- Divide the total
- 50% from the employee (deducted from salary)
- 50% from the employer (shouldered by the company)
- Remit monthly
Pay the full premium to PhilHealth under the correct company and employee reference numbers.
Sample Payroll Computations
To guide your team, here are some example payroll scenarios you may encounter:
- Entry-level employee
MBS = ₱20,000 → ₱20,000 × 5% = ₱1,000- Employee share: ₱500
- Employer share: ₱500
- Mid-level employee
MBS = ₱50,000 → ₱50,000 × 5% = ₱2,500- Employee: ₱1,250
- Employer: ₱1,250
- High earner
MBS = ₱120,000 → ₱120,000 × 5% = ₱6,000- Contribution is capped at ₱5,000
- Employee: ₱2,500
- Employer: ₱2,500
Be sure to document these amounts in payslips and your company’s remittance reports for audit purposes.
When to Pay PhilHealth Contributions
PhilHealth contributions are due every 15th and last day of the month, covering the current payroll period.
How to Pay PhilHealth Contributions
Before you can remit any contributions, make sure your business is properly registered with PhilHealth. This ensures your company has access to the correct forms, online services, and official records.
You can pay PhilHealth contributions through several convenient channels. For employers and businesses, payments can be made at accredited collecting agents such as banks (e.g., Land Bank, DBP, or accredited commercial banks) or over the counter at PhilHealth offices. You may now also apply for PhilHealth’s Electronic Payment Remittance System (EPRS) to pay contributions online.
Whichever payment method you choose, be aware that errors can result in costly penalties. Contact us to ensure accurate and timely PhilHealth contributions.
Quick PhilHealth Contribution Checklist
To avoid penalties and ensure your employees’ healthcare benefits are secured, always stay on top of PhilHealth deadlines and requirements. Here’s a checklist of what we discussed:
- Rate: 5% of MBS
- Minimum salary base: ₱10,000
- Maximum salary base: ₱100,000
- Employer-employee split: 50/50
- Remittance frequency: Monthly, on or before the prescribed deadline
We also recommend doing a quarterly internal audit of your PhilHealth contributions, especially if your company is growing or has a dynamic workforce. Our auditing team can assist you at your request.
Final Thoughts
PhilHealth contributions are a legal and financial obligation that ensures your employees have better access to healthcare. Stay updated with the latest rates, maintain a reliable payroll system, and train your HR or accounting teams to manage contributions effectively. If your business is looking for more accessible payroll and accounting services, contact our team of experienced accountants and compliance experts.
Are You Looking for an Easy Way to Manage PhilHealth Contributions? Our Payroll Services Ensure Hassle-Free Compliance.
Navigating business regulations can be complex and time-consuming. Employers must implement a reliable payroll system, accurately calculate and deduct contributions, remit payments on time, and maintain updated employee records to ensure compliance. Failure to comply with these strict requirements can result in costly fines or penalties for your business.
That’s where Triple i Consulting comes in. We’re among the best accounting outsourcing companies in the Philippines, offering bookkeeping, payroll, auditing, and tax consultation services. Let our experienced lawyers and accountants provide comprehensive support for your business, so you don’t have to stress over the paperwork.
You can find a list of our legal and accounting services here.
Contact us today to schedule a consultation with one of our experts:
- Fill out the form below
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