PhilHealth contributions remain an essential aspect of ensuring healthcare coverage for employees and employers in the Philippines. For 2025, new updates have been released, reflecting adjustments to the contribution rates and income ceilings. Here’s everything you need to know to calculate PhilHealth contributions accurately in 2025.
PhilHealth Contribution Rate for 2025
The PhilHealth contribution rate for 2025 is set at 5.0% of the monthly basic salary. This contribution is shared equally between the employer and the employee.
- Minimum Monthly Salary Bracket: ₱10,000
- Maximum Monthly Salary Bracket: ₱90,000
This means the minimum monthly contribution is ₱500, while the maximum is capped at ₱4,500.
Formula for Calculating PhilHealth Contributions
To compute the contribution, use the following formula:
Monthly Contribution = Monthly Basic Salary × Contribution Rate
The contribution is then divided equally between the employer and employee
Example Calculations:
- For an employee earning ₱15,000 per month:
- Contribution: ₱15,000 × 5.0% = ₱750
- Employer’s Share: ₱750 ÷ 2 = ₱375
- Employee’s Share: ₱375
- For an employee earning ₱90,000 per month:
- Contribution: ₱90,000 × 5.0% = ₱4,500
- Employer’s Share: ₱4,500 ÷ 2 = ₱2,250
- Employee’s Share: ₱2,250
- For an employee earning below ₱10,000:
- Contribution is based on the minimum bracket of ₱10,000:
- ₱10,000 × 5.0% = ₱500 (shared equally).
Important Notes on Contribution Changes for 2025
- Income Floor and Ceiling:
- If an employee earns less than ₱10,000, the contribution is computed using ₱10,000.
- If the salary exceeds ₱90,000, the contribution is computed using ₱90,000.
- OFWs and Self-Employed Contributions:
- OFWs (Overseas Filipino Workers): Contributions are based on their declared monthly income and follow the same 5.0% rate.
- Self-Employed Individuals: The full contribution is shouldered by the individual without any employer counterpart.
- Payment Deadlines:
- Employers must remit contributions by the 10th day of the following month.
- Self-employed and OFWs can opt for quarterly, semi-annual, or annual payments.
PhilHealth Benefits Coverage
Contributions ensure members and their dependents can access PhilHealth benefits, such as:
- Inpatient Benefits: Subsidized hospitalization costs.
- Outpatient Benefits: Coverage for day surgeries and consultations.
- Z Benefits: Specialized packages for critical illnesses.
- Konsulta Package: Free primary care services, including consultations and laboratory tests.
How GreatDay HR Can Help
Managing payroll and compliance with updated contribution rates can be challenging. With GreatDay HR’s Managed Payroll Service, you can automate contribution calculations and ensure accurate remittances. Visit GreatDay HR to learn more.
