PhilHealth Premium 2026
| Item | Value |
|---|---|
| Premium rate | 5% of monthly basic salary |
| Income floor | ₱10,000 (premium ₱500) |
| Income ceiling | ₱100,000 (premium ₱5,000) |
| Employed | Shared equally: 2.5% employee, 2.5% employer |
| Self-employed / voluntary | Full 5% (based on declared income) |
Premium = 5% × clamp(Monthly income, 10,000, 100,000) Employee share = Premium ÷ 2 Example: ₱30,000/mo → premium ₱1,500 (₱750 if employed)
Pag-IBIG (HDMF) Contribution
| Monthly compensation | Employee | Employer |
|---|---|---|
| ₱1,500 and below | 1% | 2% |
| Over ₱1,500 | 2% | 2% |
| Maximum fund salary | ₱10,000 (maximum ₱200 each) | |
Employee = 2% × min(Monthly compensation, 10,000) → max ₱200 Employer = 2% × min(Monthly compensation, 10,000) → max ₱200 Self-employed / voluntary: choose any amount from ₱200 up (calculator uses ₱200)
Other Relevant Items
| Item | Rule |
|---|---|
| 13th month and other benefits | Tax-exempt up to ₱90,000 combined per year |
| Minimum wage earners | Exempt from income tax on statutory minimum wage |
| VAT threshold | 12% VAT when gross receipts exceed ₱3,000,000 |
| Filing deadlines | Quarterly returns (1701Q/2551Q) and annual return (1701/1701A) by April 15 |