QuestionsQuestions (PHILHEALTH CIRCULAR NO. 75, S. 1999)
It took effect upon implementation starting January 1, 2000. The new contribution schedule should be used as the basis in adjusting monthly premium contributions from that date onward.
To provide the new premium contribution rates (salary-based schedule) for the payment and collection of contributions to the National Health Insurance Program (NHIP), including how the monthly contributions are shared by employee and employer.
The circular provides that monthly premium contributions are to be shared equally by the employee member and the employer. Thus, each pays 50% of the total premium based on the employee’s salary base.
For the Php 0.00–3,499.99 range, the salary base is Php 3,000.00 and the total contribution is Php 75.00 per month. The employee share is Php 37.50 and the employer share is Php 37.50.
For the Php 3,500.00–3,999.99 range, the total contribution is Php 87.50 per month, shared equally: Php 43.75 employee and Php 43.75 employer.
The schedule applies the lower bracket’s salary base amount: for the Php 4,000.00–4,499.99 range, the salary base is Php 4,000.00 with a total contribution of Php 100.00 per month. Employee share is Php 50.00 and employer share is Php 50.00.
For the Php 4,500.00–4,999.99 range, the salary base is Php 4,500.00 and the total contribution is Php 112.50 per month. Employee share is Php 56.25 and employer share is Php 56.25.
For the Php 5,000.00 and up bracket, the total contribution is Php 125.00 per month. The employee share is Php 62.50 and the employer share is Php 62.50.
Monthly premium contributions for public and private sector employers must be paid on or before the 10th of the month following the applicable month.
Payments must be made through PhilHealth accredited collecting banks (ACBs) nearest to the employer.
It is fixed at Php 75.00 per month for individually paying members.
The circular mentions existing self-employed, voluntary, and overseas worker members of the SSS as included in the Individually Paying Members category for this fixed contribution.
They may pay quarterly, semi-annually, or annually.
At Php 75.00 per month, the annual amount would be Php 75.00 x 12 = Php 900.00 per year.
Quarterly payment covers 3 months, so Php 75.00 x 3 = Php 225.00 per quarter.
Semi-annual payment covers 6 months, so Php 75.00 x 6 = Php 450.00 per semester.
They must identify the employee’s monthly salary range and apply the salary base amount shown for that bracket in the table; then they compute contributions based on the bracket’s total contribution rate and split it equally between employee and employer.
It sets the start date when the new schedule must be used; contributions and adjustments for months on or after January 1, 2000 should follow the circular’s rates.