Submission of Reports
- Employers are required to submit their reports within five (5) days after the payment of contributions.
- If the payment due date falls on a weekend or holiday, the payment and report submission must be made on the next working day, consistent with PhilHealth Circular No. 27, s.2010.
Legal Basis and Authority
- The implementation of the payment schedule is pursuant to Section 18 of the Implementing Rules and Regulations of the National Health Insurance Act of 2013.
- Section 18 mandates that employers remit monthly premium contributions on or before the date prescribed by the Corporation (PhilHealth).
Penalties for Non-Compliance
- Section 11 of the same law provides that failure to remit the appropriate premium contribution will subject the employer to interest and penalties as prescribed by PhilHealth.
- These penalties are in addition to other applicable penalties under relevant laws.
Repeal and Effectivity
- Provisions of previous issuances that conflict with this circular are repealed or amended accordingly.
- This Circular takes effect fifteen (15) days after its publication in the Official Gazette or a newspaper of general circulation and after it has been deposited with the National Administrative Register at the University of the Philippines Law Center.