2.2 Withholding of social security

Commentary

2.2.2 PhilHealth

Philippines
Philippines | Commentary

2.2.2 PhilHealth

Philippines | Commentary

2.2.2     PhilHealth

For all Filipino employees, medical coverage is mandatory. Aliens (1.1) must also be a member of the PhilHealth system if they are in employment (Universal Health Care, Sections 5, 8). Overseas Filipino workers are entitled to PhilHealth coverage (6.4).

Both the employer and employee contribute equal monthly amounts to the PhilHealth Insurance Corporation.

Employer reports are detailed in 1.3. Employers must report new hires by submitting form PMRF or if they have a PIN number by including this on Form ER2 (see 5.2).

De minimis benefits (4.1) are not included in the salary

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