If your employer deducted PhilHealth from your salary but your contributions do not appear in your PhilHealth record, treat it as urgent. Non-remittance can affect your peace of mind during hospitalization, maternity care, dialysis, surgery, or other benefit claims. It may also indicate a broader compliance problem: your employer may be deducting money from employees but not paying PhilHealth, not reporting employees, or under-reporting salaries. This guide explains how to verify the problem, what Philippine law requires from employers, where to report non-remittance of PhilHealth contributions, what documents to prepare, and what usually happens after you file.
What Non-Remittance of PhilHealth Contributions Means
Non-remittance happens when an employer fails to pay PhilHealth the required premium contributions for employees.
In real life, it usually appears in one of these ways:
- Your payslip shows a PhilHealth deduction, but your PhilHealth Member Portal shows no contribution for that month.
- Your employer paid some months but skipped others.
- Your employer remitted a lower amount than what should have been paid based on your monthly basic salary.
- Your employer did not register you as an employee-member.
- Your employer paid but failed to submit the required remittance report, so your record is not properly posted.
- Your employer reports only selected employees, often regular employees, while excluding probationary, project-based, part-time, or casual workers.
PhilHealth itself treats employers as non-compliant when they have no premium remittances or fail to submit reports on premium payments. In 2026, PhilHealth continued publishing advisories on non-remitting and/or non-reporting employers and directed them to verify, validate, and settle their obligations with the nearest PhilHealth office.
Legal Basis: What Philippine Law Requires from Employers
PhilHealth is not an optional company benefit. It is part of the National Health Insurance Program under Republic Act No. 7875, as amended by Republic Act No. 9241, Republic Act No. 10606, and Republic Act No. 11223, also known as the Universal Health Care Act.
For employed members, the basic rule is simple:
- The employer deducts the employee’s lawful share from the employee’s salary.
- The employer adds its own counterpart share.
- The employer remits both shares to PhilHealth.
- The employer submits the required remittance report so the employee’s record is updated.
PhilHealth’s employer payment procedure states that employers must deduct the employee share from the basic monthly salary, remit it together with the employer share, and use the Electronic Premium Remittance System or EPRS for payment and reporting. The current PhilHealth employer payment schedule depends on the last digit of the employer’s PhilHealth Employer Number or PEN: PENs ending in 0–4 are due every 11th to 15th day of the month following the applicable period, while PENs ending in 5–9 are due every 16th to 20th day. (PhilHealth)
PhilHealth’s rules also make clear that the employer’s counterpart contribution cannot be charged to the employee. The employee and employer shares are separate, and the employer cannot quietly pass its own share to the worker through payroll deductions, “admin fees,” or salary adjustments. (PhilHealth)
Current PhilHealth Contribution Rate
For 2026, the PhilHealth premium contribution rate remains at 5% of monthly basic income, with the premium shared equally by employer and employee for employed members. Government reporting on PhilHealth’s 2026 announcement states that employees earning ₱10,000 pay a ₱500 monthly premium, those earning ₱10,000.01 to ₱99,999.99 pay 5% of monthly income, and those earning ₱100,000 or more pay the maximum ₱5,000 monthly premium. (Philippine Information Agency)
PhilHealth’s official advisory for CY 2025 likewise states a 5% rate, ₱10,000 income floor, and ₱100,000 income ceiling, and reminds employers to use Monthly Basic Salary in computing contributions. It excludes items such as sales commission, overtime pay, allowances, 13th month pay, bonuses, gratuity payments, undertime, tardiness, leave without pay, absences, and similar items from the computation.
Penalties for Employers Who Do Not Remit
Under the Revised Implementing Rules and Regulations of RA 7875, as amended, an employer or responsible officer who fails or refuses to register or deduct contributions may be fined ₱5,000 to ₱10,000 multiplied by the total number of employees of the firm. An employer or officer who deducts monthly contributions from employees but fails or refuses to remit them to PhilHealth within 30 days from the due date may also be fined ₱5,000 to ₱10,000 multiplied by the total number of employees. (PhilHealth)
The same rules penalize unlawful deductions. If an employer deducts from employees to recover the employer’s own counterpart contribution, the employer or officer may be fined ₱5,000 multiplied by the number of affected employees. If the violation is committed by a corporation, partnership, association, or other institution, the managing directors, partners, president, general manager, or other responsible persons may be held liable. (PhilHealth)
Delayed remittances may also carry interest or surcharges. PhilHealth Circular No. 2016-0034 imposed compounded interest and/or surcharges on delayed employer remittances, using 2% or ₱200, whichever is higher, compounded monthly, although PhilHealth later issued a 2026 one-time waiver program for missed employer contributions covering July 2013 to December 2024, subject to conditions and deadlines.
First Step: Verify the Missing PhilHealth Contributions
Before filing a complaint, confirm the gap. Do not rely only on memory or verbal statements from HR.
Check your PhilHealth Member Portal. The PhilHealth website allows members to access PhilHealth records and contributions, view or print the Member Data Record or MDR, and use other member services. (PhilHealth)
Print or save your contribution history. Save a PDF or screenshot showing the missing months. Include the date when you checked it.
Compare it with your payslips. Look for PhilHealth deductions in each payroll period. If you are paid twice a month, check both payslips.
Ask HR or payroll in writing. A polite written inquiry helps create a record. Ask for the applicable months, payment reference, and when the contributions will be posted.
Check whether the issue is non-payment or non-posting. Sometimes the employer paid but failed to submit or correctly encode the remittance report. That is still a compliance issue, but it may be easier to fix if the employer can produce proof of payment and a corrected report.
How to Report an Employer for Non-Remittance of PhilHealth Contributions
1. Prepare a Month-by-Month Summary
Make the complaint easy to investigate. PhilHealth and the employer should be able to see exactly what you are reporting.
Prepare a simple table like this:
| Month | Salary / Monthly Basic Salary | PhilHealth Deducted from Payslip | Amount Posted in PhilHealth Record | Problem |
|---|---|---|---|---|
| January 2026 | ₱25,000 | ₱625 | ₱0 | Deducted but not posted |
| February 2026 | ₱25,000 | ₱625 | ₱625 | Posted |
| March 2026 | ₱25,000 | ₱625 | ₱0 | Deducted but not posted |
For a ₱25,000 monthly basic salary at 5%, the total monthly premium is ₱1,250. The usual employee share is ₱625 and the employer share is ₱625.
2. Gather Supporting Documents
Bring or attach copies, not your only originals.
| Document | Why It Matters |
|---|---|
| Valid government ID | Confirms your identity |
| PhilHealth Identification Number or MDR | Helps PhilHealth locate your record |
| PhilHealth contribution history | Shows missing or under-posted months |
| Payslips showing PhilHealth deductions | Shows the employer deducted from your salary |
| Certificate of Employment, contract, company ID, appointment letter, or resignation/termination document | Proves employment relationship |
| Bank payroll records, if payslips are unavailable | Supports salary and payroll period |
| Written inquiry to HR and HR’s reply, if any | Shows you tried to clarify the issue |
| Month-by-month computation | Helps the officer quickly understand the complaint |
| Names of other affected employees, if filing as a group | Shows possible pattern of non-compliance |
If you are abroad, scanned documents are usually useful for the initial report. If PhilHealth, the prosecutor, or another office later requires a formal affidavit executed outside the Philippines, ask whether it must be notarized abroad and apostilled or consularized. The DFA explains that apostille is generally for Philippine public documents for use abroad, while foreign documents follow the authentication rules of the issuing country and the receiving Philippine office’s requirements. (Apostille Philippines)
3. File with the Proper PhilHealth Office
The best office is usually the PhilHealth Regional Office or Local Health Insurance Office with jurisdiction over the employer’s workplace or registered business address. If you are unsure, start with the nearest PhilHealth office or contact PhilHealth’s Corporate Action Center and ask where to route the complaint.
You may report through:
- A PhilHealth Local Health Insurance Office or Regional Office
- PhilHealth Corporate Action Center
- Email: actioncenter@philhealth.gov.ph
- Hotline: (02) 8662-2588
- Text lines: Smart 0998-857-2957 / 0968-865-4670; Globe 0917-127-5987 / 0917-110-9812
PhilHealth announced these 24/7 contact points in 2024, including email, hotline, mobile numbers, and click-to-call access through the PhilHealth website. (PhilHealth)
4. State the Complaint Clearly
Use direct, factual language. Avoid insults or speculation.
A useful format is:
I am reporting possible non-remittance or under-remittance of PhilHealth contributions by my employer, [complete company name], located at [address]. My payslips show PhilHealth deductions for [months], but my PhilHealth contribution record as of [date checked] does not show corresponding remittances. I request verification, updating of my records, and appropriate action for the employer’s unpaid contributions and reports.
Include:
- Your full name
- PhilHealth number
- Employer’s complete name
- Employer’s address
- Period covered
- Amounts deducted
- Missing or under-posted months
- Contact details
- List of attachments
5. Ask for a Receiving Copy or Reference Number
If filing in person, bring two sets and ask for a stamped receiving copy. If filing by email, keep the sent email, attachments, and any auto-reply or acknowledgment. If filing through hotline or text, note the date, time, name of the agent if given, and reference number.
This is important because contribution complaints can take time, especially if the employer has many employees, incomplete payroll records, or old delinquencies.
What Happens After You File
The exact process can vary by PhilHealth office, but the usual flow is:
Initial review and verification. PhilHealth checks your member record, employer record, reported employee list, and remittance history.
Coordination with the employer. The employer may be asked to explain, submit proof of payment, update employee records, or settle unpaid premiums.
Record correction or posting. If the issue is missing reporting rather than non-payment, the employer may need to submit corrected remittance reports.
Collection and compliance action. PhilHealth may assess unpaid premiums, interest, surcharges, or other obligations.
Legal action for serious or unresolved violations. Under PhilHealth’s rules, the PhilHealth Regional Office submits reports on employer violations for appropriate legal action. The rules also provide for affidavit-complaints to be prepared and filed with the appropriate Office of the Prosecutor in penal cases, and offenses may be prosecuted in the regular courts without prejudice to administrative action. (PhilHealth)
Practical Timeline
| Stage | Typical Practical Timeline | Common Bottleneck |
|---|---|---|
| Complaint acknowledgment | Same day to a few weeks | Wrong office, incomplete attachments |
| Initial verification | 2–8 weeks | Employer records not matching employee record |
| Employer compliance or explanation | 1–3 months or longer | Employer delays, closed business, missing payroll records |
| Posting of corrected contributions | Weeks to months after compliance | EPRS/reporting errors |
| Legal action | Several months or more | Need for audits, affidavits, prosecutor review |
Old delinquencies, closed businesses, companies that changed names, and employers with many affected workers usually take longer.
Can You Still Use PhilHealth Benefits if Your Employer Did Not Remit?
Do not assume you automatically lose benefits because your employer failed to remit.
The UHC IRR states that failure to pay premiums shall not prevent enjoyment of program benefits, but employers and self-employed direct contributors must pay missed contributions with interest.
The Revised IRR of RA 7875 also states that an employer’s failure or refusal to deduct or remit the complete employee and employer premium contribution shall not be a basis for denial of a properly filed claim. In that situation, PhilHealth may seek reimbursement from the erring or negligent employer, without prejudice to prosecution and other liabilities. (PhilHealth)
In practice, if you are hospitalized or about to claim benefits and discover missing employer remittances:
- Go to the hospital’s PhilHealth desk immediately.
- Bring your MDR, ID, payslips, and proof of employment.
- Ask the hospital billing section or PhilHealth CARES personnel how to handle the claim.
- Report the employer’s non-remittance separately to PhilHealth.
Should You Also File with DOLE?
For the PhilHealth contribution itself, PhilHealth is the primary agency. But DOLE may become relevant if the issue involves labor rights beyond PhilHealth posting, such as:
- Unlawful salary deductions
- Employer charging its PhilHealth share to employees
- Retaliation for asking about contributions
- Illegal dismissal after complaining
- Unpaid wages, final pay, 13th month pay, overtime, or other money claims
DOLE’s Single Entry Approach or SEnA is a 30-day mandatory conciliation-mediation process for labor and employment issues. A Request for Assistance may be filed by an aggrieved worker, including a kasambahay, group of workers, local or overseas worker, union, workers’ association, or federation. (senawebbapp.azurewebsites.net)
If you were already dismissed and the case involves illegal dismissal or money claims, the National Labor Relations Commission may become the proper forum after the required process. For active employees who mainly want the contributions fixed, filing with PhilHealth first is usually the most direct route.
Common Scenarios
My employer says they will pay “next month.” Should I wait?
A short administrative delay can happen, but repeated promises without posting are risky. Ask for written confirmation, the payment reference, and the expected posting date. If several months are missing, file a report.
The company deducted PhilHealth but did not give payslips.
Use what you have: bank payroll deposits, employment contract, messages from HR, payroll summaries, BIR Form 2316, company ID, certificate of employment, or witnesses. Ask PhilHealth what alternative proof they will accept.
I resigned already. Can I still report my former employer?
Yes. Non-remittance does not stop being a violation because you resigned. Your PhilHealth record still matters for benefits and contribution history. File with the PhilHealth office covering the employer’s workplace or registered address.
I am a foreigner employed in the Philippines.
If you are a foreign national working for a Philippine employer and your payslip shows PhilHealth deductions, use the same verification and complaint process. PhilHealth’s downloads page includes a PhilHealth Member Registration Form for Foreign Nationals, while employer forms include ER1, ER2, ER3, and RF1. (PhilHealth)
I am a kasambahay.
Kasambahays have special rules. The UHC IRR provides that premium contributions of kasambahays are shouldered by the employer, but if the kasambahay earns ₱5,000 or more per month, the kasambahay pays the proportionate share under RA 10361, the Domestic Workers Act.
The employer is already closed.
Still report it. PhilHealth periodically identifies employers tagged as temporarily closed but non-remitting or non-reporting, and directs them to verify, validate, and settle outstanding obligations. A closed or “temporary closed” status does not automatically erase unpaid contribution obligations.
Mistakes to Avoid When Reporting Non-Remittance
- Reporting without checking your PhilHealth record first. Always verify missing months.
- Submitting only a general complaint. Give exact months, amounts, and attachments.
- Relying only on verbal HR promises. Put inquiries and responses in writing.
- Assuming barangay conciliation is required. PhilHealth and labor agencies handle these issues; a barangay cannot update PhilHealth records or compel PhilHealth remittance.
- Forgetting the employer share. The missing amount is not just what was deducted from you; the employer must also pay its counterpart.
- Not keeping copies. Keep stamped receiving copies, email acknowledgments, screenshots, and reference numbers.
- Waiting until hospitalization. Check contributions regularly, especially before childbirth, surgery, dialysis, or planned medical treatment.
Frequently Asked Questions
How do I report an employer for non-remittance of PhilHealth contributions?
Prepare your PhilHealth contribution history, payslips, proof of employment, and a month-by-month list of missing contributions. File the complaint with the PhilHealth Regional Office or Local Health Insurance Office covering your employer, or contact PhilHealth through the Corporate Action Center, hotline, text lines, or actioncenter@philhealth.gov.ph.
Can I report anonymously?
You may inquire anonymously, but a proper investigation is stronger if PhilHealth can verify your employee record, payslips, and contribution history. If you fear retaliation, ask PhilHealth how your identity and documents will be handled.
What if my payslip shows PhilHealth deductions but nothing appears online?
That is a strong reason to ask HR for proof of remittance and to report if they cannot give a satisfactory answer. Attach the payslips and your PhilHealth contribution record showing the missing months.
Is non-remittance of PhilHealth contributions a criminal case?
It can lead to penal consequences. PhilHealth rules provide fines for failure or refusal to register, deduct, or remit contributions. Serious or unresolved violations may be referred for appropriate legal action, including filing of affidavit-complaints with the prosecutor.
Can my employer deduct both employee and employer shares from my salary?
No. The employer may deduct only the lawful employee share. The employer’s counterpart cannot be shifted to the employee.
Will PhilHealth deny my hospital claim if my employer failed to remit?
A properly filed claim should not be denied solely because the employer failed or refused to remit the complete contributions. PhilHealth may pursue the erring employer for reimbursement and other liabilities.
How long does it take for missing contributions to be posted?
It depends on whether the employer already paid, whether reports were correctly submitted, and how quickly the employer cooperates. Simple posting issues may be fixed faster. Delinquent employers, closed companies, and old unpaid periods can take months or longer.
Should I file with PhilHealth, DOLE, or NLRC?
File with PhilHealth for the contribution and record issue. Use DOLE SEnA for labor issues such as unlawful deductions, retaliation, or unpaid wages. NLRC may become relevant for illegal dismissal or formal money claims after the required process.
Can a group of employees file together?
Yes. A group complaint can be practical when many employees have the same missing months or payroll deductions. Each employee should still provide individual proof, such as payslips and PhilHealth records.
Can OFWs or employees abroad report a Philippine employer?
Yes, especially if the employer is a Philippine company or the employment relationship is documented in the Philippines. Start by emailing PhilHealth with scanned documents. If a formal affidavit is later required, ask about notarization, apostille, or consular authentication requirements.
Key Takeaways
- PhilHealth deductions on your payslip must be remitted together with the employer’s counterpart share.
- Check your PhilHealth Member Portal and compare it with your payslips before filing.
- Report non-remittance to the PhilHealth office covering your employer, or through PhilHealth’s Corporate Action Center channels.
- Attach proof: payslips, contribution history, MDR, employment documents, and a month-by-month summary.
- Employers can face fines, interest, surcharges, collection action, and possible legal proceedings.
- An employer’s failure to remit should not be used as the sole basis to deny a properly filed PhilHealth claim.
- File with DOLE or NLRC separately when the issue also involves unlawful deductions, retaliation, dismissal, or other labor claims.