The PhilHealth contribution table for employed members is simpler than the SSS bracket schedule, but it is easier to get wrong if payroll treats every peso of gross pay as the premium base. Under the CY 2025 advisory reviewed here, the premium is 5.0% of Monthly Basic Salary (MBS), shared equally by employee and employer, with a ₱10,000 floor and a ₱100,000 ceiling.
Last reviewed: September 2026. The figures come from PhilHealth Advisory PA2025-0002. Issuances checked at that review still cite a 5% premium. Do not label these as a later-year rate table. Confirm the advisory in force before cutoff.
TimeBoxHR is designed to support configurable PhilHealth contribution tables so statutory payroll computation can follow the rate, floor, and ceiling the company has verified.
For the arithmetic walkthrough, see how to compute PhilHealth contribution. SSS and Pag-IBIG use different bases; do not reuse this table for those agencies. The three-agency sequence is in how to compute SSS, PhilHealth, and Pag-IBIG.
What the PhilHealth table contains
PhilHealth does not publish a long MSC-style grid for employed members under this advisory. The “table” payroll needs is the rate plus the floor and ceiling.
| Item | Amount or rate |
|---|---|
| Premium rate | 5.0% of Monthly Basic Salary |
| Income floor | ₱10,000 |
| Minimum monthly premium | ₱500 |
| Minimum employee share | ₱250 |
| Minimum employer share | ₱250 |
| Income ceiling | ₱100,000 |
| Maximum monthly premium | ₱5,000 |
| Maximum employee share | ₱2,500 |
| Maximum employer share | ₱2,500 |
| Split for employed members | Equal shares, employee and employer |
Between the floor and the ceiling, the premium is 5% of MBS and each party pays half. Below the floor, compute as if MBS were ₱10,000. Above the ceiling, compute as if MBS were ₱100,000.
That is the entire mandatory grid. Additional rows in a spreadsheet are usually people converting salaries they care about into peso amounts. Those rows are examples, not extra legal brackets.
Monthly Basic Salary is not gross pay
MBS is the fixed basic rate. The CY 2025 advisory tells payroll what to leave out of that base.
Exclude from MBS:
- Sales commission
- Overtime
- Allowances
- 13th month
- Bonuses or gratuity
Also exclude deductions caused by undertime, tardiness, leave without pay, and absences from the MBS computation base. The premium is not supposed to shrink because the employee was late, and it is not supposed to grow because the employee worked overtime.
This is the opposite habit of some SSS or Pag-IBIG discussions, where monthly compensation or fund salary can include a broader set of earnings. If your register uses one “contribution salary” column for all three agencies, at least one of them will be wrong.
A monthly-paid employee with a ₱30,000 basic rate, ₱4,000 overtime, and a ₱2,000 allowance still has MBS of ₱30,000 for this advisory, unless a later official issuance changes the definition. The overtime belongs in earnings and possibly in other statutory bases. It does not automatically enter PhilHealth MBS.
Daily-paid and piece-rate arrangements still need a documented MBS or equivalent basic rate that matches how the company and PhilHealth treat that worker. Do not invent a daily-to-monthly factor from a forum post. Document the method and check it against the current advisory.
Floor, midpoint, and ceiling examples
The following examples assume the figure shown is MBS, not gross.
| Monthly Basic Salary | Premium base used | Total 5% | Employee | Employer |
|---|---|---|---|---|
| ₱8,000 | ₱10,000 floor | ₱500 | ₱250 | ₱250 |
| ₱10,000 | ₱10,000 | ₱500 | ₱250 | ₱250 |
| ₱15,000 | ₱15,000 | ₱750 | ₱375 | ₱375 |
| ₱30,000 | ₱30,000 | ₱1,500 | ₱750 | ₱750 |
| ₱50,000 | ₱50,000 | ₱2,500 | ₱1,250 | ₱1,250 |
| ₱100,000 | ₱100,000 | ₱5,000 | ₱2,500 | ₱2,500 |
| ₱120,000 | ₱100,000 ceiling | ₱5,000 | ₱2,500 | ₱2,500 |
A salary below ₱10,000 does not produce a 5% of ₱8,000 premium. A salary above ₱100,000 does not produce 5% of ₱120,000.
If a worksheet shows ₱400 total on an ₱8,000 basic rate, the floor was ignored. If it shows ₱6,000 total on a ₱120,000 basic rate, the ceiling was ignored.
Equal sharing for employed members
For employed members, the 5% premium is shared equally. Employee 2.5% of the premium base and employer 2.5% of the premium base is the same statement as splitting the 5% peso amount in half.
Do not assign the entire ₱1,500 on a ₱30,000 MBS to the employee. Do not treat PhilHealth like Pag-IBIG’s two-percent-each structure. The agencies look similar on a payslip line and are not the same formula.
Voluntary or individually paying members can have different treatment under PhilHealth rules. This article covers the employed split in the CY 2025 advisory. Do not apply the employed equal-share rule to a case the advisory treats differently.
How the table is used at cutoff
PhilHealth is a monthly premium. Semi-monthly and weekly payrolls still owe one monthly amount for the month.
A usable close is:
- Confirm the employee’s MBS (fixed basic rate) for the month.
- Confirm the person is an employed member for whom the equal-share rule applies.
- Apply the ₱10,000 floor or ₱100,000 ceiling if needed.
- Multiply the premium base by 5.0%.
- Split the premium equally.
- Post the employee share to deductions and the employer share to employer cost.
- Remit using the process PhilHealth currently publishes.
Step 1 is where most errors start. If HR changed basic pay mid-month, document which MBS the advisory and company policy use for that month. If two systems store two different basic rates, PhilHealth will follow whichever one payroll actually used—and the employee will ask about the other.
Do not recompute MBS after tardiness or undertime. The advisory excludes those deductions from the MBS computation base. A late employee with a ₱30,000 basic rate still has a ₱1,500 premium under the figures above, not a smaller premium on reduced basic.
What this table is not
This table is not an SSS MSC schedule. It is not a Pag-IBIG Maximum Fund Salary table. It is not a BIR withholding table.
It is also not a list of benefit packages, confinement ceilings, or outpatient rules. Those belong on PhilHealth’s own materials. Payroll’s job is the premium, the split, and the remittance evidence.
Dependents, additional coverage, and special membership categories can change what the employee owes in other contexts. Do not encode a family-size multiplier into the employed 5% computation unless an official issuance says to.
Common PhilHealth table errors
These are the failures that show up in register reviews:
- Using gross pay, including overtime and allowances, as MBS
- Reducing MBS after tardiness, undertime, or leave without pay
- Applying 5% with no floor to a salary below ₱10,000
- Applying 5% with no ceiling to a salary above ₱100,000
- Charging the full premium to the employee
- Withholding a full monthly premium on both semi-monthly paydays
- Copying last year’s 4% or other retired rate into the current month
- Using one “statutory salary” field shared with SSS and Pag-IBIG
Each of those can look tidy on a payslip and still be the wrong advisory.
Keep the MBS, the premium base after floor or ceiling, the 5% total, and both shares on the working paper. When PhilHealth updates the rate or the bounds, date the new configuration from the applicable period. Do not silently overwrite closed months.
PhilHealth beside the rest of payroll
After earnings are complete, compute PhilHealth from MBS, SSS from SSS compensation and MSC, and Pag-IBIG from fund salary up to the Maximum Fund Salary. Then compute withholding tax from taxable compensation using current BIR tables. That order is discussed in Philippine payroll deductions and how to compute payroll in the Philippines.
A payroll system for the Philippines should store a PhilHealth table you can verify, not a hard-coded premium that nobody can source.
Read the official advisory PDF and the PhilHealth website when you set or replace the table. Blog figures are a reading aid.
Communicating the PhilHealth line
Employees often compare PhilHealth with last month’s payslip or with a coworker’s amount. The useful explanation is the MBS, the 5% rate, and whether the floor or ceiling applied—not a general remark that “government contributions went up.”
If two employees have the same basic rate, they should have the same PhilHealth premium under this advisory, even if one worked overtime and the other had tardiness. If their lines differ, payroll used two different MBS figures or applied the bounds to only one of them.
When basic pay changes, show the new MBS on the next register. A silent mid-year change looks like a system error even when the 5% math is correct.
Semi-monthly payslips should show either a split that totals the monthly share or a single payday that carries the full share. A ₱750 line on every payday for a ₱30,000 MBS will be challenged, and it should be, because the month would then collect ₱1,500 from the employee instead of ₱750.
Simplify PhilHealth table maintenance with TimeBoxHR
TimeBoxHR is designed to support configurable PhilHealth contribution tables and statutory payroll computation using those tables, along with employee records, DTR, configurable payroll rules, and SSS, PhilHealth, Pag-IBIG, and BIR reports. The rate in the product is the rate you configure after checking PhilHealth.
How TimeBoxHR Handles This
TimeBoxHR is designed to support configurable PhilHealth contribution tables so the 5% premium, the ₱10,000 floor, and the ₱100,000 ceiling can be applied in statutory payroll computation once they match the current advisory. Employee records hold membership identifiers. DTR and configurable payroll rules support earnings without forcing overtime or tardiness into MBS. SSS, PhilHealth, Pag-IBIG, and BIR reports can be produced from the posted run.
Re-open PA2025-0002 or its successor before you treat any configured table as current.