Title
PHILHEALTH CIRCULAR NO. 0001, S. 2014
Date
Jan 9, 2014
PhilHealth Circular No. 0001, S. 2014, establishes a revised payment schedule for premium contributions by employers, mandating remittance by the 10th to 20th of the month following the applicable period, with penalties for non-compliance.
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Law Summary

I. Legal Basis

  • Legal Provision: This Circular is issued pursuant to Section 18 of the Implementing Rules and Regulations of the National Health Insurance Act of 2013.
  • Objective: To revise the payment schedule for the monthly premium contributions of employed members.

II. Revised Payment Schedule

  • Effective Date: The new payment schedule applies starting March 2014.
  • Payment Deadlines:
    • Employers with PENs ending in 0 or 4: Payment due on the 10th day of the month following the applicable period.
    • Employers with PENs ending in 5 or 9: Payment due on the 11th to 15th day of the month following the applicable period.
    • Employers with PENs ending in 6 or 8: Payment due on the 16th to 20th day of the month following the applicable period.

III. Submission of Reports

  • Timeline for Submission: Reports must be submitted within five (5) days after the payment is made.
  • Considerations for Holidays: If the due date falls on a weekend or holiday, both payment and report submission should occur on the next working day.

IV. Penalties for Non-compliance

  • Consequences of Late Remittance: Failure to remit the appropriate contributions will incur interest and penalties as prescribed by the Corporation.
  • Additional Liabilities: Non-compliance is subject to other applicable penalties under relevant laws.

V. Repeal of Previous Provisions

  • Amendment of Prior Issuances: Any previous issuances inconsistent with this Circular are hereby repealed and/or amended accordingly.

VI. Implementation and Publication

  • Effectivity: This Circular will take effect fifteen (15) days after its publication in the Official Gazette or a newspaper of general circulation and subsequent deposit with the National Administrative Register at the University of the Philippines, Law Center.

Key Takeaways

  • The Circular revises the payment schedule for premium contributions of employed members effective March 2014.
  • Employers must adhere to new deadlines based on their PENs, with specific timelines outlined for payment and report submissions.
  • Non-compliance with contribution remittance will result in penalties.
  • The Circular will take effect after appropriate publication and deposit as required by law.

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