In February 2020, the Philippine Circular No. 2020-0005: Premium Contribution Schedule in the National Health Insurance Program (NHIP) Pursuant to RA 11223 known as The Universal Health Care Act – Revision 1 has been signed.
The circular explains rationale and objective of the contribution as well as explains the scope, definition of terms and the general guidelines.
One of the key features of the circular is the reiteration of the new Philhealth Premium Contribution Table which shows the gradual increase in the monthly basic salary bracket, premium rate and monthly premium from 2019 until 2025.
In this article, I will write down relevant information regarding the Philhealth Circular No. 2020-0005 applicable to Employee-Employer category.
If you wish to view the PHIC contribution tables directly, you may use the links below.
- PHIC Table for 2019
- PHIC Table for 2020
- PHIC Table for 2021
- PHIC Table for 2022
- PHIC Table for 2023
- PHIC Table for 2024 & 2025
New Philhealth Contribution Table Guidelines
Here are the relevant guidelines you must know regarding the computation of Philhealth Premium Contribution to be paid for your company and your employees:
Direct Contribution
Employees with formal employment characterized by the existence of an employer-employee relationships which include workers in the government and private sector, whether regular, casual or contractual who 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.
Monthly Basic Salary (MBS)
The fixed basic pay of an employee which shall not include sales commissions, overtime pay, allowances, thirteenth month pay, bonuses or other gratuity payments.
Further to this, those deductions to the employee’s pay due to tardiness, leaves without pay, absences or other similar circumstances are also excluded in the 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 DOLE Handbook Workers Statutory Monetary Benefits.
Philhealth Contribution Table for Direct Contributors
Based on the applicable month/year and monthly basic salary (MBS), below is the new monthly basic salary bracket, premium contribution rates and monthly premium from 2019 to 2025.
Philhealth Contribution Table for 2019
| Year | Monthly Basic Salary | Premium Rate | Monthly Premium |
|---|---|---|---|
| 2019 | 10,000 | 2.75% | 275 |
| 10,000.01 to 49,999.99 | 275 to 1,375 | ||
| 50,000 | 1,375 |
Philhealth Contribution Table for 2020
| Year | Monthly Basic Salary | Premium Rate | Monthly Premium |
|---|---|---|---|
| 2020 | 10,000 | 3.00% | 300 |
| 10,000.01 to 59,999.99 | 300 to 1,800 | ||
| 60,000 | 1,800 |
Philhealth Contribution Table for 2021
| Year | Monthly Basic Salary | Premium Rate | Monthly Premium |
|---|---|---|---|
| 2021 | 10,000 | 3.50% | 350 |
| 10,000.01 to 69,999.99 | 350 to 2,450 | ||
| 70,000 | 2,450 |
Philhealth Contribution Table for 2022
| Year | Monthly Basic Salary | Premium Rate | Monthly Premium |
|---|---|---|---|
| 2022 | 10,000 | 4.00% | 400 |
| 10,000.01 to 79,999.99 | 400 to 3,200 | ||
| 80,000 | 3,200 |
Philhealth Contribution Table for 2023
In January 2, 2023 President Ferdinand Marcos Jr. ordered Philhealth to suspend the increase of premium rate and income ceiling for 2023. Read more here. Due to the suspension you may still use the 2022 PHIC table.
| Year | Monthly Basic Salary | Premium Rate | Monthly Premium |
|---|---|---|---|
| 2023 | 10,000 | 4.50% | 450 |
| 10,000.01 to 89,999.99 | 450 to 4,050 | ||
| 90,000 | 4,050 |
Philhealth Contribution Table for 2024 and 2025
| Year | Monthly Basic Salary | Premium Rate | Monthly Premium |
|---|---|---|---|
| 2024 to 2025 | 10,000 | 5.00% | 500 |
| 10,000.01 to 99,999.99 | 500 to 5,000 | ||
| 90,000 | 5,000 |
Important Notes on the new Philhealth Contribution Table
- The premium of employed members in the government and private sector shall be computed on a straight based on the monthly basic salary of the employee to be equally shared between the employer and the employee.
- For those basic salary below the income floor, the premium contribution shall be computed based on the income floor, while those whose basic monthly income is above the income ceiling, the premium contribution shall be computed based on the income ceiling.
- The employers shall ensure that the premium contribution of women who are on maternity leave shall be regularly remitted to the Philhealth pursuant to the Department Advisory No. 01 s.2019 of the Department of Labor and Employment (DOLE)
- The monthly premium contributions of all members shall be remitted and reported on or before the schedule prescribed by the Corporation. Failure to pay premiums shall not prevent the member from enjoying any Program benefits. Provided, that the direct contributors shall be required to pay all missed contributions with interest computed monthly of at least three percent (3%) for employers of private and government sector. Finally, in case of failure of the employer to remit the required contribution and to submit the required remittance list shall constitute an offense.
Issuance Regarding the New Philhealth Contribution Table
If you wish to read or have copy of the entire circular you may download below:
Philippine Circular No. 2020-0005 download here
New Philhealth Contribution Table in Excel Format
If you are computing your payroll manually or using Microsoft Excel, we created contribution file in excel format. You may download the New Philhealth Contribution Table Excel file here.
Automated Payroll Computation with the New Philhealth Contribution Table
Our MPM Payroll software can compute with the newest contribution tables including the new Philhealth contribution table for 2021 so you don’t have to monitor these changes again in the future. More about MPM Payroll.
D pa po ako nkkpghulog Ng philhealth active pa po ba un kindly message my email mailamabansag@gmail.com
I want to know how much is the yearly payment for the voluntary for a housewife.
How much po for Voluntary Contributions for 2019, 2020 and 2021, ung wala pong regular salary?
contribution
Is the first case rate deductible to patient’s hospital bills? Thanks
I had a major operation on ovarian malignant tumor.. The philhealth benefits deducted is Php21,400 .00 but in reference with first rate table Inc 2. It is 58k? Please look into this. Thanks
Is the first case rate deductible to patient’s hospital bills? Thanks
I see on the table 2021 Philhealth monthly contribution is 350 .
Can i pay 500 /per month this year 2021 because the table is for 2024&2025.
Last year maybcontribution january to may 2020 did not pay with my company june to sept 2020 is paid october 2020 until now i have no contribution cause im stop in work if ever i pay october to december 2020 and January to june 2021 i will use it …
Pwede bang malaman kung naibayad ung philhealth contribution ko ngauon taon na ito
You may request the list of contribution paid from your HR or directly to Philhealth office where you are registered.