The latest PhilHealth Contribution Table for 2021 has been issued by PhilHealth in accordance with the Universal Health Care (UHC) Act.
PhilHealth is the national government agency tasked to implement the National Health Insurance Program (NHIP) of the Philippines. The Monthly premium contributions of all members shall be remitted and reported on or before the schedule prescribed by the Corporation.
Table of Contents
Definition of Terms
Monthly Basic Salary
Monthly Basic Salary (MBS) is the fixed basic rate of an employee which shall not include sales commission, overtime pay, allowances, thirteenth month pay, bonuses or other gratuity payments. Further to this, those deductions to the employee's pay occasioned by his/her under time, tardiness, leave(s) without pay, absences, or other similar circumstances shall also be excluded in this computation. For the monthly-paid and daily-paid employees, the MBS shall be computed based on the estimated Equivalent Monthly Rate (EMR) consistent with the latest edition of the Department of Labor and Employment - Bureau of Working Condition's Handbook on Worker's Statutory Monetary Benefits.
Self-Earning Individuals
Those who render services or sell goods as a means of livelihood outside of an employer-employee relationship or enterprises owned and operated by employers which may employer fewer than (10) employees or informal sectors, such as seasonal employees engaged in the production of goods and services with the primary objective of generating employment and income for the persons concerned including job order contractors and project-based contractors.
PhilHealth Contribution Table
The current PhilHealth contribution schedule was legislated into law through Republic Act (RA) No. 11223, also known as the "Universal Health Care Act". It was first operationalized into PhilHealth Circular No. 9, series of 2019 and later revised through PhilHealth Circular No. 5, series of 2020.
| Year | Monthly Basic Salary | Premium Rate | Monthly Premium |
| 2019 | ₱10,000.00 | 2.75% | ₱275.00 |
| 2019 | ₱10,000.01 to ₱49,999.99 | 2.75% | ₱275.00 to ₱1,375.00 |
| 2019 | ₱50,000.00 | 2.75% | ₱1,375.00 |
| 2020 | ₱10,000.00 | 3.00% | ₱300.00 |
| 2020 | ₱10,000.01 to ₱59,999.99 | 3.00% | ₱300.00 to ₱1,800.00 |
| 2020 | ₱60,000.00 | 3.00% | ₱1,800.00 |
| 2021* | ₱10,000.00 | 3.50% | ₱350.00 |
| 2021* | ₱10,000.01 to ₱69,999.99 | 3.50% | ₱350.00 to ₱2,450.00 |
| 2021* | ₱70,000.00 | 3.50% | ₱2,450.00 |
| 2022 | ₱10,000.00 | 4.00% | ₱400.00 |
| 2022 | ₱10,000.01 to ₱79,999.99 | 4.00% | ₱400.00 to ₱3,200.00 |
| 2022 | ₱80,000.00 | 4.00% | ₱3,200.00 |
| 2023 | ₱10,000.00 | 4.50% | ₱450.00 |
| 2023 | ₱10,000.01 to ₱89,999.99 | 4.50% | ₱450.00 to ₱4,050.00 |
| 2023 | ₱90,000.00 | 4.50% | ₱4,050.00 |
| 2024 to 2025 | ₱10,000.00 | 5.00% | ₱500.00 |
| 2024 to 2025 | ₱10,000.01 to ₱99,999.99 | 5.00% | ₱500.00 to ₱5,000.00 |
| 2024 to 2025 | ₱100,000.00 | 5.00% | ₱5,000.00 |
*2021 - The PhilHealth Contribution increase for 2021, from 3.00% to 3.50%, has been suspended as issued in their Official statement released on their Facebook Page and information released on news sites. Other than the official statements released, there is no circular that amends the contribution schedule. The Contribution for 2020 is the current Contribution schedule used for 2021. This is only an interim ruling until a law is passed to suspend scheduled contribution increases of PhilHealth.
PhilHealth Payment Contribution
Who are required to pay the PhilHealth Contribution?
All Director Contributors are required to pay the PhilHealth premium. Direct Contributors are the following:
- Employees with formal employment characterized by the existence of an employer-employee relationship, which include workers in the government and private sector, whether regular, casual or contractual are occupying either an elective or appointive position, regardless of the status of appointment, whose premium contribution payments are equally shared by the employee and the employer.
- Kasambahays, as defined in RA 10361 (Domestic Workers Act);
- All other workers who are not covered by formal contracts or agreements or who have no employee-employer relationship and whose premium contributions are self-paid, and with capacity to pay premiums, such as the following:
- Self-earning individuals; and
- Professional(s) practitioners;
- Overseas Filipino Workers, as defined in RA 10022 (Migrant Workers Act) and RA 10801 (OWWA Act) such as, but not limited to:
- Sea-based Filipino workers or seafarers; and
- Land-based overseas Filipino workers;
- Filipino living abroad;
- Filipinos with dual citizenship;
- Lifetime members as defined in RA 10606 (National Health Insurance Act); and
- All Filipinos aged 21 years and above who have the capacity to pay premiums.
Computation of PhilHealth Contribution
How to compute the amount PhilHealth Contribution to be paid? The amount is dependent on the Monthly Basic Salary and membership type of the person
Income Floor
Persons whose basic monthly salary is below the income floor, the premium contribution shall be computed based on the income floor.
Income Ceiling
Persons whose basic monthly income is above the income ceiling, the premium contribution shall be computed based on the income ceiling.
Membership Type
Employees with Formal employment
Employees with Formal employment (employee-employer relationship) are required to pay their premiums. However, the total contribution to be paid to PhilHealth is equally shared between employee and employer.
This includes workers in government agencies, whether regular, casual or contractual are occupying either an elective or appointive positions, regardless of status of appointment in accordance with DBM Circular No. 2019-8.
Self-Employed and Professional Practitioners
As stated in Section V (E) of the PhilHealth Circular No. 5, series of 2020, the monthly premium to be paid is computed from the monthly income and solely paid by the Self-Earning Individuals, Professional Practitioners, Land-based Migrant Workers or other Direct Contributors with no employer-employee relationship, in accordance with the terms of payments and corresponding due dates as prescribed by the Corporation.
A separate implementing guidelines will be issued by PhilHealth. for this purpose. The following are circulars already issued by PhilHealth regarding specific self-earning individuals:
| Title of Circular | PhilHealth Circular |
| Premium Contributions Of Accredited Health Care Professionals As Direct Contributors | Circular No. 2020-0006 |
| Premium Contribution And Collection Of Payment Of Overseas Filipino Members | Circular No. 2020-0014 |
Individually paying members including Land-based Migrant Workers shall be required to provide
- a proof of income, such as financial books/records;
- latest BIR-received income tax return; or
- dully-notarized affidavit of income declaration;
- and overseas employment contract.
Kasambay or Domestic Worker
As stated in Section V (G) of the PhilHealth Circular No. 5, series of 2020, the premium contributions of the Kasambahay or Domestic Worker shall be shouldered by the household employer in accordance with Republic Act (RA) No. 10361.
However, the Kasambahay or Domestic Worker shall pay his/her proportionate share if they are earning a monthly salary of PhP 5,000.00 or above,
Lifetime and Senior Citizen members
Are Lifetime and Senior Citizen members required to pay their PhilHealth contribution?
As stated in Section V (F) of the PhilHealth Circular No. 5, series of 2020, Lifetime and Senior Citizen who are earning a regular source of income from employment, practice of profession and other means of income shall resume paying the required monthly premium contribution corresponding to membership type under the direct contributors.
Special Concerns
Persons with Disabilities (PWDs)
Do Persons with Disabilities(PWDs) required to pay PhilHealth premium contribution?
No, the Premium of Persons with Disabilities (PWDs) shall be shouldered by the National Government as stated in Republic Act No. 11228.
The premium contributions of employed of Persons with Disabilities (PWDs) shall still be remitted and equally shared by their employers and the National Government (employee share).
Maternity Leave
Is an employee that is on maternity leave still required to pay their premiums?
As stated in Section V (D) of the PhilHealth Circular No. 5, series of 2020, employers shall ensure that the premium contribution of women who are on maternity leave shall be regularly remitted to PhilHealth pursuant to the Department Advisory No. 01, s. 2019 of the Department of Labor and Employment (DOLE) re: "Guidelines on the Computation of Salary Differential of Female Workers During Her Maternity Leave and Its Criteria for Exemption Pursuant to Republic Act 11210 and its Implementing Rules and Regulations."
Failure to remit PhilHealth Premiums contributions
PhilHealth and other laws has mandated that the monthly shall be remitted and reported to the agency. However, Section V (I) of the PhilHealth Circular No. 5, series of 2020 reminds that there are corresponding penalties should there be failure to remit.
Failure to pay premiums shall not prevent the member from enjoying any PhilHealth benefits. Provided, that the direct contributors shall be required to pay all missed contributions with interest, compounded monthly, of the following:
| Penalty | Membership Type |
| At least 3% | employers of private and government sector, sea-based migrant workers, and kasambahays |
| Not exceeding 1.5% | self-earning individuals, professional practitioners, land-based migrant workers, Filipinos living abroad, and Filipinos with dual citizenship |
In the case of employed members, the failure of the employer to remit the required contribution and to submit the required remittance list shall constitute an offense as provided for under Section 38 of the UHC Act.
Temporary discontinuance of succeeding benefit availment and may constitute an administrative offense under Section 38 of the UHC Act shall occur if the direct contributor (direct contributors like self-earning individuals, professional practitioners, land-based migrant workers, Filipinos living abroad, and Filipinos with dual citizenship) does not comply with the issued final demand letter for past due premiums and incurred interests.
Vyron earned his Bachelor of Arts in Psychology degree from De La Salle University – Manila and placed 9th in the 1st Psychometrician Board Exam held on 2014. A Human Resource Practitioner and an aspiring Attorney. He writes and answers questions regarding Human Resource Management for fun.
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