PhilHealth Premium Guide 2026: How the 5% Rate Affects Your Paycheck
The 5% PhilHealth rate has been in place for a while, but many workers still get confused about how it is calculated. Here is the full breakdown.
PhilHealth contributions appear on every payslip, yet most employees only notice the deduction without understanding how it is computed. A quick check can confirm whether you are paying the right amount or if something needs correcting.
Current PhilHealth Rate
As of 2026, the published PhilHealth premium rate remains at 5% of monthly basic salary, split equally between employee and employer. The employee share is 2.5%, applied to a salary base with an income floor of PHP 10,000 and a ceiling of PHP 100,000.
How the 5% Rate Works in Practice
The total premium is 5% of your monthly basic salary. Your employer pays half, and you pay the other half. So if your salary is PHP 50,000 per month, the total PhilHealth premium is PHP 2,500, split as PHP 1,250 from you and PHP 1,250 from your employer.
But the calculation is not applied to any arbitrary number. It uses a base that is subject to an income floor and ceiling.
The Income Floor and Ceiling Explained
- Income floor (PHP 10,000): If you earn less than PHP 10,000 per month, your contribution is still computed as if you earned exactly PHP 10,000. For example, a worker earning PHP 8,000 will pay 2.5% of PHP 10,000, which is PHP 250.
- Income ceiling (PHP 100,000): If you earn more than PHP 100,000 per month, your contribution is computed only on PHP 100,000. A worker earning PHP 150,000 will pay 2.5% of PHP 100,000, which is PHP 2,500.
Quick Reference Table
Here is how the employee share looks at common salary levels:
- PHP 10,000 salary: Employee pays PHP 250 per month
- PHP 25,000 salary: Employee pays PHP 625 per month
- PHP 50,000 salary: Employee pays PHP 1,250 per month
- PHP 80,000 salary: Employee pays PHP 2,000 per month
- PHP 100,000 and above: Employee pays PHP 2,500 per month
What About Kasambahays and Informal Workers?
Kasambahays, or domestic workers, and certain informal economy workers may have different premium arrangements. Some may be covered under sponsored programs where the government subsidizes part of the contribution. If you employ a kasambahay, check the current guidelines, as the premium sharing arrangement differs from regular employment.
Is the Rate Going to Increase Again?
The Universal Health Care Act originally scheduled incremental increases in the PhilHealth premium rate. While the 5% rate has been in place for some time, future adjustments are possible depending on legislation and policy reviews. Keeping an eye on announcements helps you plan your budget accordingly.
Verify Your Deduction
Take your gross monthly salary. If it is between PHP 10,000 and PHP 100,000, multiply it by 0.025. That is your employee share. Compare it to what appears on your payslip. Our net salary calculator also computes this automatically, along with SSS, Pag-IBIG, and withholding tax.
PhilHealth is not just a deduction. It is your access to health insurance coverage. But paying the correct amount matters. Check your payslip periodically, especially after a salary change or job move, to make sure nothing has drifted off track.
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