Contributions

The new task of collecting the premium contributions of members in the government sector entailed the accreditation of banks to serve as Accredited Collecting Banks (ACBs) .

An interim Contributions Department was likewise established to oversee and coordinate contribution activities. A region-based remittance, reporting, monitoring, and compliance campaign was also initiated in 1998.

What this is For:

Premium Contribution Schedule

Where to File:

PhilHealth Offices or through Accredited Collecting Agents and their branches nationwide.

How to File:

REMITTANCE OF NHIP Premium Contributions Guidelines

How much to remit

Employed Sector

Monthly contributions of members from the employed sector shall be dependent on his/her salary and shall be according to the prescribed NHIP Premium Contribution Schedule.

Voluntary Members

Premiums of Individually Paying Members (IPMs) are fixed at Php 100 per month.

How and When to remit

Employed Sector

Contributions of members, from the employed sector, are automatically deducted from their salaries. Total contributions for all employees shall be computed and this, together with the employer counterpart, shall be remitted, using the Contribution Payment Return Form (ME-5), by their respective employers on or before the 10th day of the month following the applicable month, at any PhilHealth Accredited Collecting Banks (ACBs).

10th day of the month following the applicable month

Ex. If applicable month is for January 2002

Deadline: February 10, 2002

Voluntary Members

Voluntary or Individually Paying Members (IPMs) have the option to remit premiums, using the Contribution Payment Return Form (MI-5) in a quarterly, semi-annual or annual basis, the deadline of which shall fall on the Last working day of the applicable quarter. Contributions of IPMs are, however, non-retroactive.

Last working day of the applicable quarter

Ex. Suppose payment is for the 3rd quarter 2002 (July - September)

Deadline : September 30, 2002

Suppose payment is for the 3rd & 4th quarter 2002 (July - December)

Deadline : September 30, 2002

Suppose payment is for the 3rd qtr 2002 until 2nd qtr 2003 (1 year)

Deadline : September 30, 2002

How to Report contributions

Employed Sector

Reporting of contributions can be done through the submission of the Employer's Quarterly Remittance Report Form (RF-1) or submission of text file report using the PhilHealth Premium Remittance System (PPRS). Remittance reports should be submitted on or before the fifteenth (15th) day of the month following the applicable quarter to the Contribution Accounts Management Department (CAMD) for NCR-based employers, PhilHealth Regional Offices (PROs) for regional based employers, or through Drop Boxes located at designated ACBs.

Voluntary Members

IPMs shall submit the PHIC copy of the duly validated Contribution Payment Return Form (MI-5) five (5) days after payment was made, to the CAMD, PROs or through Drop Boxes located at designated ACBs.

How to avoid deficiencies

To avoid deficiencies, always:

1. Supply complete and correct information in the remittance reports and the ME-5.

2. Remit contributions according to the prescribed premium schedule.

3. Compute total contributions due for each month and ensure that computations are correct.

4. Ensure that ME-5s are validated, or Official Receipts (O.R.) are attached.

5. Prepare the Quarterly Remittance Reports (RF-1). Accomplish all required information.

6. Always indicate compensation of employees, otherwise, contribution shall be computed based on the maximum salary bracket.

7. Attach the ME-5s to the corresponding RF-1s.3

8. Submit reports on or before the deadline to facilitate posting.

What if your company was notified

Employers shall be notified by the CAMD (NCR-based employers) or by the PROs (region-based employers) for the following reasons:

1. Under-remittance

An under-remittance is made if employee contributions remitted are; less than the prescribed premium schedule; contributions of some employees listed in the quarterly collection list, were not remitted; and/or actual amount remitted is less than total amount of contributions to be paid. (i.e., computation errors).

2. Non-remittance

Companies shall be classified as Non-remitting if they have not remitted NHIP contributions, since the transfer of the Medicare program to the NHIP or since the start of their operations

3. Delinquency

Employers are classified as "delinquent" if they have not remitted at least three (3) monthly contributions, in behalf of all its employees, within the last six (6) months from the current month and/or remittance (for periods beyond the immediately preceding 6 months) are incomplete.

4. Deficiencies in the Remittance Report

If information required in the remittance reports (RF-1 Employer Quarterly Remittance Report RF-1 or PhilHealth Premium Remittance System - PPRS) and the Contribution Payment Return Form (ME-5) )(Not available online) were not completely supplied, the CAMD or the PROs shall notify the company of such deficiency/ies. To avoid inconvenience and delay in the posting of reports, kindly submit the required information or documents, together with the notice, immediately.

Other Documentary Requirements:

For the Employed Sector

A. Effective January 1, 2004

The minimum Salary Base (SB) shall be revised from P 3,000 to P 4,000 and the maximum SB shall be revised from P 10,000 to P 15,000. The contribution schedule effective January 2004 shall be:

Monthly Salary Bracket Monthly Salary Range Salary Base (SB) Total Monthly Contribution Personal Share (PS) (PS=SBx1.25%) Employer Share (ES=PS)

1 4,999.99 and Below 4,000.00 100.00 50.00 50.00

2 5,000.00 to 5,999.99 5,000.00 125.00 62.50 62.50

3 6,000.00 to 6,999.99 6,000.00 150.00 75.00 75.00

4 7,000.00 to 7,999.99 7,000.00 175.00 87.50 87.50

5 8,000.00 to 8,999.99 8,000.00 200.00 100.00 100.00

6 9,000.00 to 9,999.99 9,000.00 225.00 112.50 112.50

7 10,000.00 to 10,999.99 10,000.00 250.00 125.00 125.00

8 11,000.00 to 11,999.99 11,000.00 275.00 137.50 137.50

9 12,000.00 to 12,999.99 12,000.00 300.00 150.00 150.00

10 13,000.00 to 13,999.99 13,000.00 325.00 162.50 162.50

11 14,000.00 to 14,999.99 14,000.00 350.00 175.00 175.00

12 15,000.00 and up 15,000.00 375.00 187.50 187.50

B. Effective January 1, 2005

The maximum SB shall be revised from P 15,000 to P 20,000. The contribution schedule effective January 2005 shall be:

Monthly Salary Bracket Monthly Salary Range Salary Base (SB) Total Monthly Contribution Personal Share (PS) (PS=SBx1.25%) Employer Share (ES=PS)

1 4,999.99 and Below 4,000.00 100.00 50.00 50.00

2 5,000.00 to 5,999.99 5,000.00 125.00 62.50 62.50

3 6,000.00 to 6,999.99 6,000.00 150.00 75.00 75.00

4 7,000.00 to 7,999.99 7,000.00 175.00 87.50 87.50

5 8,000.00 to 8,999.99 8,000.00 200.00 100.00 100.00

6 9,000.00 to 9,999.99 9,000.00 225.00 112.50 112.50

7 10,000.00 to 10,999.99 10,000.00 250.00 125.00 125.00

8 11,000.00 to 11,999.99 11,000.00 275.00 137.50 137.50

9 12,000.00 to 12,999.99 12,000.00 300.00 150.00 150.00

10 13,000.00 to 13,999.99 13,000.00 325.00 162.50 162.50

11 14,000.00 to 14,999.99 14,000.00 350.00 175.00 175.00

12 15,000.00 to 15,999.99 15,000.00 375.00 187.50 187.50

13 16,000.00 to 16,999.99 16,000.00 400.00 200.00 200.00

14 17,000.00 to 17,999.99 17,000.00 425.00 212.50 212.50

15 18,000.00 to 18,999.99 18,000.00 450.00 225.00 225.00

16 19,000.00 to 19,999.99 19,000.00 475.00 237.50 237.50

17 20,000.00 and up 20,000.00 500.00 250.00 250.00

Contributions from the public and private sector employers should be remitted on or before the 10th day of the month following the applicable month at any PhilHealth Offices or through Accredited Collecting Agents and their branches nationwide.

Failure to deduct and/or consequently remit said contributions shall make the employer liable under the penal provisions provided in Article X of the National Health Insurance Act of 1995 (RA 7875).

In addition, to ensure proper and immediate posting of employees contribution payments, employers should submit the Quarterly Remittance Reports (using the RF-1 form or textfile format) on or before the 15th day of the month following the applicable quarter.