Healthcare 2026

PhilHealth 2026: Complete Guide to the 5% Premium Rate, Contribution Table & Benefits

Last Updated: March 2026  |  By Draven Polier, SmartSalaryTool Editorial Desk

In 2026, the Philippine Health Insurance Corporation (PhilHealth) premium rate is fixed at 5% of your monthly basic salary under the Universal Health Care (UHC) Law. For millions of Filipino workers, this means a standardized, predictable deduction — and broader access to healthcare benefits than any previous year.

This guide covers everything you need to know: the exact contribution amounts at every salary level, what benefits you actually receive, how voluntary members are affected, and what to do if your employer is not remitting correctly.

📌 Quick Summary for 2026: PhilHealth rate = 5% total. Employee share = 2.5%. Employer share = 2.5%. Salary floor = ₱10,000. Salary ceiling = ₱100,000. Maximum employee deduction = ₱2,500/month.

1. The 5% Premium — How It Is Computed

The PhilHealth premium is calculated as a straight percentage of your Monthly Basic Salary (MBS). It does not include overtime, allowances, or bonuses in its computation base. The cost is split equally between the employer and the employee — each paying 2.5%.

The formula is straightforward:

Monthly Premium = Monthly Basic Salary × 5%
Employee Share = Monthly Basic Salary × 2.5%

Example: If your monthly basic salary is ₱30,000 — your total PhilHealth premium is ₱1,500. Your employer deducts ₱750 from your pay and contributes another ₱750 on your behalf.

2. 2026 PhilHealth Contribution Table by Salary Bracket

The table below covers the full range from the ₱10,000 floor to the ₱100,000 ceiling. Any salary above ₱100,000 is capped — meaning the maximum employee deduction is ₱2,500 per month regardless of how much you earn above that threshold.

Monthly Basic Salary Total Premium (5%) Employee Share (2.5%) Employer Share (2.5%)
₱10,000 and below₱500.00₱250.00₱250.00
₱15,000₱750.00₱375.00₱375.00
₱20,000₱1,000.00₱500.00₱500.00
₱25,000₱1,250.00₱625.00₱625.00
₱30,000₱1,500.00₱750.00₱750.00
₱40,000₱2,000.00₱1,000.00₱1,000.00
₱50,000₱2,500.00₱1,250.00₱1,250.00
₱75,000₱3,750.00₱1,875.00₱1,875.00
₱100,000 and above (CAP)₱5,000.00₱2,500.00₱2,500.00

Source: PhilHealth Circular No. 2025-001 and the Universal Health Care Act (RA 11223). Rates are applicable for the full calendar year 2026.

3. PhilHealth Konsulta Package — What You Get

One of the most underutilized benefits in 2026 is the PhilHealth Konsulta Package. This is an outpatient primary care package available to all active members at no additional cost beyond your monthly premium.

What the Konsulta Package Covers

How to Use Konsulta: Look for clinics and health centers with the "Konsulta-Accredited" sign or search the PhilHealth website for enrolled providers near you. Bring your PhilHealth ID or show your PhilHealth number. No co-payment required for covered services.

4. No Balance Billing (NBB) Policy

The No Balance Billing policy is one of the most significant protections for Filipino patients. Under NBB, indigent members (those in the lowest income bracket) and senior citizens paying ward accommodation at government hospitals cannot be charged a single centavo beyond what PhilHealth covers.

For private sector employees, PhilHealth Case Rates apply instead. These are fixed payment packages per medical condition or procedure. While private hospitals may still charge above the case rate, PhilHealth's contribution significantly reduces your out-of-pocket burden for surgeries, hospitalization, and major illness treatment.

2026 Selected Case Rates (Sample)

Condition / ProcedurePhilHealth Case Rate
Normal Spontaneous Delivery₱6,500
Caesarean Section₱19,900
Appendectomy₱11,800
Pneumonia (mild)₱7,400
Dengue (with warning signs)₱7,000
Hemodialysis (per session)₱2,600
Cataract Surgery₱7,000 per eye

5. Voluntary Members — Freelancers, Self-Employed & OFWs

If you are self-employed, a freelancer, or an OFW without a local employer, you are responsible for paying the full 5% premium yourself — there is no employer share to split with.

Voluntary members may base their premium on their declared monthly income. The same floor (₱10,000) and ceiling (₱100,000) apply. The minimum monthly premium for a voluntary member is ₱500 (based on ₱10,000 declared income).

⚠️ Important for OFWs: Land-based OFWs are covered under the Migrant Workers Act. PhilHealth premiums for OFWs are processed through the Overseas Workers Welfare Administration (OWWA) or can be paid directly via the PhilHealth online portal. Maintaining active membership ensures your dependents in the Philippines retain coverage.

How to Pay as a Voluntary Member in 2026

6. What Happens If Your Employer Does Not Remit

Under the National Health Insurance Act, employers are legally required to remit PhilHealth contributions on time. If your employer deducts PhilHealth from your salary but fails to remit to PhilHealth, you may be denied benefits at the hospital even though the money was taken from your pay.

How to Check If Your Contributions Are Being Remitted

  1. Log in to the PhilHealth Member Portal at philhealth.gov.ph
  2. Go to "Member Inquiry" and check your contribution history
  3. Verify that your employer's remittances appear for the correct months
  4. If months are missing despite deductions on your payslip, file a complaint at your nearest PhilHealth office or through their official hotline
Your Rights: Employers who fail to remit PhilHealth contributions are subject to penalties of 2% per month on the unremitted amount plus legal action. Employees are not penalized for employer non-compliance — your benefits should still be honored under PhilHealth's guarantee system.

7. Frequently Asked Questions

Is PhilHealth deducted from semi-monthly pay?
Yes. If you are paid semi-monthly, your employer deducts half of your monthly PhilHealth premium each cutoff. For example, if your monthly premium is ₱750, you will see ₱375 deducted on the 15th and another ₱375 on the 30th of each month.
Are dependents covered under my PhilHealth?
Yes. Under the Universal Health Care Act, all Filipinos are automatically covered. As a member, your immediate dependents — legitimate spouse, children under 21 (unmarried), parents 60 and above with no other support — are covered as principal dependents. They can use your membership for hospitalization benefits.
What is the difference between PhilHealth and HMO?
PhilHealth is government-mandated and covers hospitalization, select outpatient (Konsulta), and major procedures at government and accredited private hospitals. An HMO (Health Maintenance Organization) is a private supplemental insurance often provided by employers that offers wider outpatient access and a broader hospital network. Both can be used together — PhilHealth pays its case rate first, then your HMO covers the remaining balance.
Is the 5% rate final or will it increase again?
The 5% rate for 2026 is the current ceiling set under the Universal Health Care Act as implemented. PhilHealth had been gradually increasing the rate from 3% (2020) to 4% (2022) and 5% (2024 onwards). As of the latest available circulars for 2026, the rate remains at 5% and no further increase has been announced.
How does PhilHealth affect my taxable income?
Your PhilHealth contribution is non-taxable — it is deducted from your gross income before the BIR withholding tax is calculated. This means every peso of PhilHealth premium reduces your taxable income peso-for-peso. Use our Salary Calculator to see the exact effect on your net take-home pay.
Can I increase my PhilHealth contribution voluntarily?
No — PhilHealth does not offer a voluntary top-up program like SSS WISP Plus or Pag-IBIG MP2. Your premium is strictly based on your declared income up to the ₱100,000 ceiling. If you want additional health coverage, consider supplementing with a private HMO plan.

8. How PhilHealth Interacts With Your Full Payslip

Understanding PhilHealth in isolation is only half the picture. Your take-home pay is the result of all three mandatory contributions — SSS, PhilHealth, and Pag-IBIG — combined with BIR withholding tax. Here is how they stack up for a ₱30,000 monthly salary:

Deduction2026 RateMonthly Amount (₱30,000 salary)
SSS (Employee Share)5% of MSC₱1,500.00
PhilHealth (Employee Share)2.5%₱750.00
Pag-IBIGFixed cap₱200.00
BIR Withholding TaxTRAIN Law brackets~₱916.67
Estimated Net Take-Home~₱26,633.33

Use our free 2026 Philippine Salary Calculator to compute your exact take-home pay with all deductions automatically applied.

Transparency & Data Sources

This guide is based on 2026 public data from PhilHealth Circular No. 2025-001, the Universal Health Care Act (Republic Act No. 11223), and official PhilHealth premium schedules. Contribution rates and benefit packages are subject to change — always verify current rates at philhealth.gov.ph.

Non-Affiliation: SmartSalaryTool.com is an independent resource and is NOT affiliated with, sponsored by, or endorsed by PhilHealth or any Philippine government agency. All information is for educational purposes only.

DP

Draven Polier

Founder & Lead Editor — SmartSalaryTool

Draven built SmartSalaryTool to make Philippine payroll and government benefits easy to understand for every Filipino worker. He researches and writes every guide on this site, cross-referencing figures against official BIR, SSS, PhilHealth, and Pag-IBIG circulars. All content is reviewed by the SST Editorial Desk before publication.

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