There are different options on how PhilHealth contribution will be computed. This can be configured on Company > Setup > Profile under Government Contributions tab.
PhilHealth Computation Option 1: PhilHealth contribution based on basic pay (salary)
- For instance, an employee has a monthly basic pay (salary) of P12,000. On the contribution table, look for the column under Salary Range (Min Range - Max Range) and find for the interval where the salary (P12,000) belongs. The PhilHealth monthly contribution is P150 as found under the Employee Share (EES) column of the row corresponding to the monthly gross income.
- Aside from this, it is also better and wise to know the counterpart of the employer's contribution. So going back to the PhilHealth Table below, simply look for Employer Share (ErS) column that corresponds to the monthly gross income. In this case, Employer's Share is also P150. Hence, the total amount that is debited in the employee’s PhilHealth Contribution is P300 (total of both employee’s and employer’s share).
Philhealth Computation Option 2: Philhealth contribution based on basic pay, overtime, absent/late and salary adjustment per pay period
- For instance, an employee has a semi-monthly basic pay (salary) of P6,000 plus an overtime pay amounting to P500, less absence amounting to P100. On the contribution table, look for the column under Salary Range (Min Range - Max Range) and find for the interval where the computed salary (P6,000 + P500 - P100 = P6,400) belongs. The PhilHealth monthly contribution is P100 as found under the Employee Share (EeS) column of the row corresponding to your monthly gross income.
- To know the counterpart of the employer, simply look for Employer Share (ErS) column that corresponds to the computed salary. In this case, Employer's Share is also P100. Hence, the total amount that is debited in the employee’s PhilHealth Contribution is P200 (total of both employee’s and employer’s share).
Now you’ve learned how to compute for PhilHealth contribution using the table effective last January 1, 2014.
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