PhilHealth premium at 5%, split employer and employee.
Total monthly premium
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Employee share
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Employer share
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A mandatory health premium, not an income tax
PhilHealth is one of the three mandatory contributions every formally employed Filipino pays, alongside SSS and Pag-IBIG. It is not income tax and it does not go to the BIR. It is a premium for national health insurance, administered by PhilHealth itself, that funds your coverage when you are hospitalized or need certain medical services. Because it is a payroll contribution rather than a tax on profit, it is computed off your monthly basic salary, not your taxable income. This calculator applies the premium rate within a salary floor and ceiling and then splits the result between you and your employer.
Floor, ceiling, and the even split
Three rules shape the premium this tool computes, and they reflect the 2025 contribution schedule the calculator models. The premium rate is 5 percent of monthly basic salary. That salary is then bounded: anyone earning below the PHP 10,000 floor is treated as if they earned PHP 10,000, and anyone above the PHP 100,000 ceiling is capped at PHP 100,000. Finally, the total premium is shared equally, half from the employee and half from the employer. So the most anyone contributes is 5 percent of PHP 100,000, which is PHP 5,000 a month total, or PHP 2,500 each. Because today is 2026, treat these as the 2025 figures as modelled here and confirm the rate, floor, and ceiling for the current year directly with PhilHealth, since the schedule has been adjusted over successive years.
Splitting the premium on a 30,000 peso salary
Take an employee with a monthly basic salary of PHP 30,000, the calculator's default. That sits comfortably between the floor and the ceiling, so the full salary is used. Five percent of PHP 30,000 is PHP 1,500, which is the total monthly premium. Split it in half and the employee has PHP 750 deducted from pay while the employer separately remits PHP 750. The PHP 750 is what actually leaves the worker's payslip each month. These figures use the rate this calculator applies for the 2025 schedule.
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The chart shows the even split. The PHP 1,500 premium divides into two equal halves, one carried by the worker and one by the employer.
Who pays, who remits, and the self-employed case
For employees, the employer deducts your share, adds its own, and remits the combined premium to PhilHealth. You only ever see your half leave your pay. The picture differs for the self-employed, voluntary members, and overseas Filipinos, who shoulder the full premium themselves because there is no employer to share it. That is the edge case to watch: if you are a freelancer using this tool, mentally double the employee share, since you cover both halves. A common payroll mistake is forgetting that the employer portion is a real cost on top of gross salary, not something taken from the worker, so budget for it as an employer.
PhilHealth premium questions
Does my PhilHealth contribution reduce my income tax?
Yes, mandatory contributions to PhilHealth, SSS, and Pag-IBIG are generally excluded from taxable compensation, so they effectively lower the income on which your tax is computed. They are not a tax themselves, but paying them does shrink your taxable base. Confirm the current treatment with the BIR.
What happens if my salary is below 10,000?
The premium is calculated as if you earned the PHP 10,000 floor, so the minimum total premium is 5 percent of PHP 10,000, which is PHP 500, split into PHP 250 each. You are never charged less than the floor implies, even on a smaller actual salary.
Is the employer share deducted from my salary too?
No. The employer share is paid by your employer over and above your salary, not taken from your pay. Only your own half appears as a deduction on your payslip. The two halves together make up the premium PhilHealth receives.