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PhilHealth Employer Guide: Registration, Remittance and Compliance

A practical checklist for business owners and HR: register, enroll, deduct, remit and report on time.
✓ Last reviewed: [DATE]8 min readIndependent guide
Premium split (employed)
total premium rate
0 %
Employer: 2.5%  ·  Employee: 2.5%
Quick answer
A PhilHealth employer must register the business to get a PhilHealth Employer Number (PEN), enroll every employee, deduct the 2.5% employee share, add the 2.5% employer share and remit monthly using the Electronic Premium Remittance System (EPRS). Late or missing remittances can bring interest and liability.†

PhilHealth employer obligations

Step 1

Register

Get your employer number
Step 2

Enroll

Add every employee
Step 3

Deduct

Employee 2.5% each payroll
Step 4

Add share

Employer 2.5%
Step 5

Remit

Pay and report monthly
Under the National Health Insurance Act and the Universal Health Care Act, employers must register, deduct the employee share, add their own share and remit on time.†

PhilHealth employer registration: step by step

  1. 1Prepare business documents. SEC, DTI or CDA registration, a license to operate where relevant, BIR registration and IDs of the authorized representative.†
  2. 2Complete the Employer Registration Form provided by PhilHealth (commonly called the ER1 form).†
  3. 3Submit through your Local Health Insurance Office or the official employer channel. Find your office at PhilHealth near me.
  4. 4Receive your PhilHealth Employer Number (PEN). You will use it for reports and payments.
  5. 5Apply for EPRS access using the online access form and your business email.
  6. 6Register your employees so each one has a valid PIN before you remit.

PhilHealth employer requirements

  • Business registration papers (SEC, DTI or CDA) and permits
  • Employer registration form and authorized representative's valid ID
  • A valid company email address and internet access
  • An updated employee list with each PIN, or PMRFs for employees without one
  • Payroll data with basic salaries
Employees’ own documents are covered in the PhilHealth requirements checklist.

How to compute the PhilHealth employer share

Use each employee’s monthly basic salary, apply the ₱10,000 floor and ₱100,000 ceiling, and multiply by 5%. The employer share is half, or 2.5%, and the employee share is the other half. Full tables and examples are in the PhilHealth contribution 2026 guide.†
Employer remittance estimator
Assumes the same basic salary for each employee. Verify current rules with PhilHealth.
Premium per employee1,000
Employee shares (deduct)5,000
Employer shares (add)5,000
Total to remit10,000

EPRS PhilHealth: the Electronic Premium Remittance System

Employee management

Keep your employee list, salary brackets and employment status up to date.

Remittance report

Prepare and submit the electronic remittance report (the online version of the RF-1).

Payment and receipt

Generate a Statement of Premium Account, pay through an accredited partner and receive an acknowledgement.
PhilHealth has followed a “no SPA, no payment” policy for employers. Generate the statement first, then pay, then submit the report.†

PhilHealth employer remittance schedule and deadlines

Remittance schedules have changed through several PhilHealth circulars. Older schedules were based on the last digit of your PEN, and recent guidance points to a fixed monthly deadline for the following month. Check the current circular in your employer account or with your accounts officer.†
  • ✓Remit both shares to an accredited collecting agent before the due date.
  • ✓Submit the remittance report on time. Reports are typically filed shortly after payment.
  • ✓If a due date falls on a weekend or holiday, remit on the next working day.†

PhilHealth employer penalties for late or missing remittances

  • ✓Interest: unpaid or late contributions can accrue interest, historically set at 2% per month.†
  • ✓Reimbursement risk: if an employee’s or dependent’s claim is affected by your non-remittance, you may be required to reimburse the benefit.†
  • ✓Legal liability: failing to register, deduct or remit can lead to penalties under the Universal Health Care Act.†
The employee share is deducted from salary and held in trust. Do not use it as working capital.

Common PhilHealth employer mistakes

  • Remitting without updating new hires and resignations
  • Using outdated salary floors, ceilings or rates
  • Reporting employees under invalid or duplicate PINs
  • Skipping monthly reconciliation of payroll vs remittance
  • Missing EPRS password or account renewals

Monthly PhilHealth employer checklist

  1. 1Update the employee list: new hires, resignations and salary changes.
  2. 2Compute employee and employer shares for each person.
  3. 3Generate the SPA in EPRS.
  4. 4Pay through an accredited channel and keep the acknowledgement.
  5. 5Submit the remittance report.
  6. 6Reconcile posted contributions with payroll.
Payment options and channels are explained in how to pay PhilHealth online.

PhilHealth forms every employer should know

Form or itemWhat it is forWho uses it
ER1 (Employer Registration Form)†Register the business and get a PENEmployer
PMRFRegister employees who have no PINEmployee and HR
ER2 (Report of Employee-Member)†Report new hires and changesHR
POAF (PhilHealth Online Access Form)†Request EPRS accessEmployer
RF-1 / eRF-1Monthly remittance reportHR or payroll
SPA (Statement of Premium Account)Payment statement generated in EPRSPayroll
ePARElectronic acknowledgement of paymentPayroll

PhilHealth onboarding for new hires

  1. 1Ask new hires for their PIN and confirm it against their MDR.
  2. 2If they have no PIN, help them complete a PMRF and see the PhilHealth requirements.
  3. 3Report the new hire in EPRS or with the form your office requires.
  4. 4Start deductions on the first payroll and include them in the next remittance.

Handling resignations and separations

Report separations promptly so employees’ records show the correct employment status. Give departing employees a copy of their contribution history or their PIN and advise them to continue as self-paying members if they are between jobs.†

Sample monthly remittance for five employees

EmployeeBasic salaryPremium (5%)Employee shareEmployer share
A₱9,000₱500₱250₱250
B₱18,000₱900₱450₱450
C₱35,000₱1,750₱875₱875
D₱90,000₱4,500₱2,250₱2,250
E₱130,000₱5,000₱2,500₱2,500
Total₱12,650₱6,325₱6,325

Employers of kasambahay and family drivers

Household employers are responsible for the premium of kasambahay and family drivers. Register the worker, remit through the channels PhilHealth provides for household employers and keep receipts.†

PhilHealth RF-1 explained

The PhilHealth RF-1 is the employer’s remittance report, listing each employee’s PIN, salary bracket and the employee and employer shares for the period. Most employers now file its electronic version through EPRS, where the total feeds the Statement of Premium Account you pay.†
  • ✓Match each line to payroll before you submit.
  • ✓Correct PIN errors before payment because invalid PINs delay posting.
  • ✓Keep a copy of every submitted report and its acknowledgement.

How to get EPRS access

  1. 1Register the business and receive your PEN.
  2. 2Complete the online access form and submit it with the documents PhilHealth requests.†
  3. 3Receive your EPRS credentials at your business email.
  4. 4Log in, update your employee list and prepare the first report.
  5. 5Choose an accredited collecting agent for payment.

Employer record-keeping

  • Copies of registration documents and your PEN
  • Monthly SPAs, ePARs and remittance reports
  • Payroll registers with salary and deductions
  • Employee PINs and any correspondence with PhilHealth
  • Proof of corrections or adjustments

PhilHealth employer: common questions

Yes. For employed members, the employer pays 2.5% and the employee pays 2.5%.

Compute using ₱10,000, which gives a minimum total premium of ₱500.

PhilHealth circulars have required EPRS use for employers’ remittance reports. Check current rules.†

Coverage depends on the employment relationship. Ask your accounts officer or a labor professional.†

At your Local Health Insurance Office or through PhilHealth’s official employer channel.

Verify before you act. Rates, forms and procedures change. Details marked † should be confirmed on philhealth.gov.ph. This site cannot access or change your account.
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Independent guide. Not affiliated with PhilHealth. Official services: philhealth.gov.ph

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