PhilHealth Contribution Calculator 2024 / 2025
Calculate your exact PhilHealth health insurance deduction under the statutory 5.0% premium rate, income floor of ₱10,000, and income ceiling of ₱100,000.
🏥 Membership & Salary Base
📑 Contribution Summary
- Computation Base Salary ₱ 0.00
- Employee Share (2.5%)
- TOTAL MONTHLY PREMIUM (5.0%) ₱ 0.00
- Annual Combined Premium ₱ 0.00/year
• 5.0% Premium Rate: For formally employed workers, the 5% premium is split equally: 2.5% is deducted from the employee and 2.5% is paid by the employer.
• Floor & Ceiling: The minimum monthly premium is ₱500.00 (for basic salary of ₱10,000 and below). The maximum monthly premium is ₱5,000.00 (for basic salary of ₱100,000 and above).
• Kasambahay: If the domestic worker's salary is less than ₱5,000/month, the employer shoulders 100% of the premium.
📊 Statutory Comparative Breakdown Matrix
| Labor / Tax Statutory Metric | Calculated Amount |
|---|---|
| Primary Net Entitlement / Remittance | ₱0.00 |
Universal Health Care (UHC) & PhilHealth Policies
What is the statutory basis for the 5% premium rate? Section 10 of Republic Act No. 11223 (Universal Health Care Act) provides for a gradual increase in the PhilHealth contribution rate from 2.75% in 2019 up to 5.0% in 2024 and 2025, with an income ceiling expanding up to ₱100,000. This funds comprehensive inpatient, outpatient, and primary care benefits (Konsulta package) for all Filipinos.
How are premiums calculated for direct contributors? For direct contributors with formal employment, the monthly premium is calculated by multiplying the employee's monthly basic salary (subject to the ₱10,000 floor and ₱100,000 ceiling) by 5%, equally shared by the employer and employee. Self-employed and voluntary members pay the full 5% directly.
Tax exemption of PhilHealth contributions: Employee contributions to PhilHealth are excluded from taxable gross income under the National Internal Revenue Code (NIRC), lowering the employee's BIR withholding tax base.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.