QuestionsQuestions (PHILHEALTH CIRCULAR NO. 2018-0001)
It is based on Section 16 (Rates of Premium Contributions) of the Revised IRR of the National Health Insurance Act of 2013, which provides that formal economy members continue paying monthly contributions shared equally by employer and employee at a prescribed rate set by the Corporation not exceeding 5% of their respective monthly basic salaries.
MBS means the fixed basic rate of an employee which excludes sales commission, overtime pay, allowances, thirteenth month pay, bonuses, or other gratuity payments, and also excludes salary deductions due to undertime, tardiness, leave without pay, absences, or similar circumstances.
Excluded are sales commission, overtime pay, allowances, thirteenth month pay, bonuses or other gratuity payments; also excluded are deductions from pay due to undertime, tardiness, leave(s) without pay, absences, or similar circumstances.
No. The Circular expressly excludes allowances, bonuses, thirteenth month pay, and other gratuity payments from MBS.
MBS = Applicable Daily Rate × 313 / 12, where 313 days/year refers to 299 ordinary working days, 11 regular holidays, and 3 special holidays.
MBS = Applicable Daily Rate × 261 / 12, where 261 days/year refers to 247 ordinary working days, 11 regular holidays, and 3 special holidays.
It indicates that for monthly-paid and daily-paid employees, MBS is computed using the estimated EMR consistent with the 2010 DOLE-Bureau of Working Conditions Handbook on Worker's Statutory Monetary Benefits.
They must receive not less than the prescribed minimum wage rates under the Regional Wage Order for normal working hours (not exceeding 8 hours/day, or proportion thereof). The monthly rate is then computed using either the five-day or six-day schedule, depending on the establishment’s schedule of operations.
No. The Circular states there will be no exemptions; mandatory disclosure is required for all government and private employers to ensure proper remittance of employees’ premiums.
Employers are required to register employees and qualified dependents by submitting a list of employees complete with their salary base and other documents as may be required, for mandatory disclosure.
Provisions of PhilHealth Circular No. 32, s-2003 shall still be in effect.
All issuances inconsistent with the Circular are hereby repealed or modified accordingly.
It takes effect after fifteen (15) days following its publication in a newspaper of general circulation, and thereafter it is deposited with the ONAR of the University of the Philippines Law Center.
The prescribed rate set by the Corporation not exceeding five percent (5%) of their respective monthly basic salaries.
It covers all employed members in the formal economy and all employers in both the government and private sectors.
It clarifies that MBS is the fixed basic rate only, explicitly excluding commissions, overtime, allowances, bonuses, thirteenth month pay, gratuities, and pay deductions related to undertime, tardiness, or leave without pay/absence.