Quick Summary
- Who this guide is for: Filipino citizens, OFWs, and foreigners seeking PhilHealth membership or updates.
- Important Notes: Always prepare valid IDs and correct forms before proceeding.
- Estimated Time: 12 minutes for reading and preparation.
PhilHealth Employer Guide 2026: Registration, Remittance & Compliance
Everything Philippine employers need to know about PhilHealth — employer registration, contribution remittance, payment deadlines, employee enrollment, RF-1 filing, and compliance requirements. Includes a free deadline calculator.
✓ Editorially reviewed
🛡️ Based on RA 11223 & PhilHealth circulars
✓ Reviewed by Employer Compliance Desk
📅 Updated 2026
🛡️ Sources: RA 11223, PhilHealth Circulars
What every Philippine employer must know about PhilHealth
Under the Universal Health Care Act (RA 11223), all employers in the Philippines — private companies, government agencies, and household employers of kasambahay — are required by law to register with PhilHealth and remit contributions for their employees. Failure to register or remit can result in penalties, interest charges, and legal liability.
The employer’s obligations include: registering the business with PhilHealth, enrolling new employees, deducting the employee’s share from payroll, adding the employer’s share, and remitting the total contribution on time every month. This guide covers everything you need to know.
📋 PhilHealth employer registration — step by step
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Prepare required documents
Prepare your business registration documents:
• SEC Registration (for corporations)
• DTI Certificate (for sole proprietors)
• BIR Certificate of Registration (Form 2303)
• Mayor’s Business Permit
• PhilHealth ER1 form (Employer Data Record)
• List of employees with PhilHealth numbers -
Accomplish the ER1 form
Download and complete the ER1 (Employer Data Record) form from the PhilHealth website. Fill in your business name, address, employer type, and contact information accurately. Double-check all details before submission.
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Submit to your nearest PhilHealth branch
Submit your completed ER1 form along with business documents to the PhilHealth branch with jurisdiction over your business location. You can also register through the PhilHealth Employer Portal for faster processing.
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Receive your PhilHealth Employer Number (PEN)
Upon approval, PhilHealth issues your PhilHealth Employer Number (PEN). This unique number identifies your business for all PhilHealth transactions, including remittance and employee enrollment.
💰 Employer contribution rates (2026)
📊 Current rate: 5% of monthly basic salary
Under RA 11223, the PhilHealth contribution rate for 2026 is 5% of the employee’s monthly basic salary, split equally between employer and employee:
• Employee share: 2.5% of basic salary
• Employer share: 2.5% of basic salary
• Total remittance: 5% of basic salary
📈 Income floor and ceiling
• Floor: ₱10,000 — even if employee earns less, contribution is based on ₱10,000
• Ceiling: ₱100,000 — income above this is not subject to additional contribution
• Minimum monthly contribution: ₱500 total (₱250 employee + ₱250 employer)
• Maximum monthly contribution: ₱5,000 total (₱2,500 employee + ₱2,500 employer)
📅 Remittance deadlines — when to pay
| Employee Type | Payment Schedule | Deadline |
|---|---|---|
| Private sector employees | Monthly | On or before the 25th day of the following month |
| Government employees | Monthly | On or before the 10th day of the following month |
| Kasambahay (domestic workers) | Monthly | On or before the 25th day of the following month |
👥 Employee enrollment — ER2 form
📝 What is the ER2 form?
The ER2 (Report of Employee-Members) form is used to enroll new employees or update existing employee records with PhilHealth. Employers must file this form within 30 days of hiring a new employee.
📄 What you need for ER2 filing
• Employee’s PhilHealth number (if already registered)
• Employee’s full name and birth date
• Employee’s PMRF (if new registrant)
• Date of employment
• Monthly basic salary
📋 RF-1 form — remittance list
📊 What is the RF-1 form?
The RF-1 (Remittance Form 1) is the official form used to remit monthly PhilHealth contributions. It lists all employees, their PhilHealth numbers, salary bases, and computed contributions. Employers submit this form along with payment through the EPRS (Electronic Premium Remittance System).
⚠️ Compliance requirements & penalties
⚠️ Failure to register
Employers who fail to register with PhilHealth face penalties and interest on unpaid contributions. The law requires registration within 30 days of starting operations.
⚠️ Late or missed remittance
Late payments incur interest charges of at least 3% per month on unpaid amounts. Repeated violations can result in legal action and criminal liability under RA 11223.
⚠️ Under-remittance
Under-declaring employee salaries to reduce contributions is illegal. PhilHealth conducts audits and can impose penalties on employers found guilty of under-remittance.
⚠️ Not enrolling new employees
Employers must enroll new employees within 30 days of hiring. Failure to enroll can result in the employer being liable for the employee’s full contribution plus penalties.
🛡️ Employer compliance tips
- File the ER2 form immediately after hiring — don’t wait until month-end.
- Use the EPRS (Electronic Premium Remittance System) for faster processing and digital records.
- Keep all remittance receipts for at least 5 years for audit purposes.
- Reconcile employee contributions quarterly with the Member Portal.
- Update employee records immediately when salaries change or employees resign.
- For kasambahay employers, register and remit through the Kasambahay Unified Registration System.
More PhilHealth employer resources
PhilHealth employer FAQs
How do I register my business with PhilHealth?
What is the PhilHealth employer contribution rate for 2026?
When are PhilHealth employer remittances due?
What is the ER2 form?
What is the RF-1 form?
What happens if I miss a PhilHealth remittance?
Can I remit PhilHealth online?
Do kasambahay employers need to register with PhilHealth?
How do I update an employee’s salary in PhilHealth?
What is the PhilHealth Employer Number (PEN)?
🛡️ Independent resource disclaimer
PhilHealth-Portal.ph is an independent, educational website. This guide provides general information based on publicly available PhilHealth documentation. Employer obligations, rates, and deadlines may change. Always verify with philhealth.gov.ph or your assigned PhilHealth branch.
Need More Help?
Explore our comprehensive PhilHealth Online Registration Guide for step-by-step instructions.
View Registration Guide →
