The PhilHealth contribution table 2026 confirms the premium rate at 5% of monthly basic salary — the final scheduled step under the Universal Health Care Act (RA 11223), with no further increase announced for this year. This guide breaks down the exact brackets, the computation formula, and what changes for self-employed, OFW, and kasambahay members.
PhilHealth Contribution Table 2026
| Monthly Basic Salary | Total Monthly Premium | Employee Share | Employer Share |
|---|---|---|---|
| ₱10,000 and below | ₱500.00 (fixed) | ₱250.00 | ₱250.00 |
| ₱10,000.01 to ₱99,999.99 | 5% of actual salary | 2.5% of salary | 2.5% of salary |
| ₱100,000 and above | ₱5,000.00 (fixed) | ₱2,500.00 | ₱2,500.00 |
Unlike the SSS contribution table, which steps through fixed ₱500 salary brackets, PhilHealth uses one continuous percentage across its entire range — your premium changes smoothly with every peso of salary difference rather than jumping between fixed brackets.
How to Compute Your PhilHealth Contribution
The formula is simpler than SSS since there’s no bracket lookup involved:
Contribution = Monthly Basic Salary (capped between ₱10,000–₱100,000) × 5%, then split in half
Three worked examples:
- ₱20,000 monthly salary: ₱20,000 × 5% = ₱1,000 total premium → ₱500 employee share, ₱500 employer share.
- ₱8,000 monthly salary: Below the ₱10,000 floor, so the ₱500 fixed minimum applies → ₱250 employee share, ₱250 employer share, regardless of the lower actual salary.
- ₱150,000 monthly salary: Above the ₱100,000 ceiling, so the ₱5,000 fixed maximum applies → ₱2,500 employee share, ₱2,500 employer share — the same amount a ₱100,000 earner pays.
Self-Employed, Voluntary, OFW, and Kasambahay Members
Without an employer to split the cost, these member types pay the full 5% of their declared monthly income themselves, with the same ₱10,000–₱100,000 floor and ceiling applying:
- Self-employed / voluntary members: Pay 5% of declared monthly income directly — for example, a freelancer declaring ₱40,000/month pays ₱2,000/month in full.
- OFWs (land-based): Same 5% rate on declared income, paid in full as a direct contributor, typically settled annually or per contract cycle depending on the payment channel used.
- Kasambahay (household workers): Covered under the same direct-contributor rules; in many cases the household employer shoulders the contribution, particularly at the lower end of the salary scale.
Common PhilHealth Computation Mistakes
- Using gross pay instead of basic salary. Overtime, holiday pay, and allowances shouldn’t be included in the base amount.
- Including 13th month pay. This is a separate statutory benefit under PD 851 and is never used as a basis for any monthly government contribution.
- Forgetting the floor and ceiling. Salaries below ₱10,000 or above ₱100,000 don’t use the raw 5% math — they default to the fixed ₱500 or ₱5,000 amount.
Using Your National ID for PhilHealth Transactions
Your PhilID is accepted as a valid ID for most PhilHealth transactions, including member registration and claims processing at accredited facilities. See our full guide on using your National ID for PhilHealth for the specifics, including what to do if your National ID details don’t match your PhilHealth membership record.
If you’re also tracking your other mandatory contributions, our companion guides cover checking your SSS contributions online and the Pag-IBIG contribution table for 2026. Or see all three deductions plus your withholding tax computed together using our salary calculator.
Frequently Asked Questions
Q: What is the PhilHealth contribution rate for 2026? A: 5% of monthly basic salary, split 2.5% employee / 2.5% employer — the final scheduled rate under the Universal Health Care Act, unchanged from 2025.
Q: What is the minimum PhilHealth contribution in 2026? A: ₱500/month total (₱250 employee, ₱250 employer), based on the ₱10,000 income floor.
Q: What is the maximum PhilHealth contribution in 2026? A: ₱5,000/month total (₱2,500 employee, ₱2,500 employer), based on the ₱100,000 income ceiling.
Q: Will PhilHealth rates increase again in 2026? A: No. The 5% rate is confirmed as the final step under RA 11223’s phased schedule, with no further increase announced.
Q: Is 13th month pay included in the PhilHealth contribution computation? A: No. 13th month pay is a separate benefit under PD 851 and is excluded from the monthly basic salary used for this calculation.
