If your payslip shows PhilHealth deductions but your PhilHealth record shows no matching posted contributions, treat it as a serious payroll and benefits issue. The money deducted from your salary is not supposed to stay with the employer. Your employer must remit both your employee share and the employer share, submit the required remittance report, and correct your record. This article explains how to verify the problem, what Philippine law says, where to file a complaint, what documents to prepare, and what to do if you are hospitalized, resigned, working through an agency, employed by a household, or a foreign worker in the Philippines.
What “deducted but not remitted” means
For employed PhilHealth members, the employer normally deducts the employee’s share from the employee’s basic salary and adds the employer’s counterpart. PhilHealth rules state that the member’s monthly contribution is deducted by the employer, the contribution is shared equally between employer and employee, and the employer’s counterpart must not be charged to the employee. (PhilHealth)
A non-remittance problem may appear in different ways:
- Your payslip shows “PhilHealth” deductions, but your PhilHealth Member Portal shows no payment for those months.
- Your employer remitted some months but skipped others.
- Your employer paid late, so the contributions were not posted when you needed benefits.
- Your employer remitted under the wrong PhilHealth Identification Number, wrong name, wrong branch, or old employer account.
- Your employer deducted the employee share but did not add the employer share.
- Your employer deducted more than the lawful employee share.
- Your employer reported you as separated even though you were still working.
PhilHealth itself treats employers that have no premium remittances and/or have not submitted premium payment reports as non-compliant. PhilHealth periodically publishes lists of non-remitting and/or non-reporting employers and instructs them to go to the nearest PhilHealth office to validate and settle obligations.
Your employer’s legal duties under Philippine law
Employer must deduct, remit, and report correctly
The Universal Health Care Act, Republic Act No. 11223 of 2019, classifies gainfully employed persons under an employer-employee relationship as “direct contributors.” It also sets the premium contribution system for direct contributors. (Supreme Court E-Library)
For current payroll computation, PhilHealth announced that the 2026 premium contribution rate remains at 5% of monthly basic income, with a ₱10,000 income floor and ₱100,000 income ceiling. For employed members, the premium is shared equally between employee and employer. (Philippine Information Agency)
That means, in ordinary private employment:
| Monthly basic salary | Total monthly PhilHealth premium | Employee share | Employer share |
|---|---|---|---|
| ₱10,000 or below | ₱500 | ₱250 | ₱250 |
| ₱30,000 | ₱1,500 | ₱750 | ₱750 |
| ₱100,000 or above | ₱5,000 | ₱2,500 | ₱2,500 |
PhilHealth’s 2025 advisory also reminds employers to use monthly basic salary in computing contributions. Monthly basic salary excludes items such as sales commission, overtime pay, allowances, 13th month pay, bonuses, gratuity payments, and deductions caused by undertime, tardiness, leave without pay, absences, or similar circumstances.
Employer must use PhilHealth’s payment and reporting system
PhilHealth’s employer payment procedure says employers must deduct the employee share from basic monthly salary, remit it together with the employer share, and use the Electronic Premium Remittance System or EPRS for payment and preparation/submission of remittance reports. PhilHealth’s current employer page also gives payment windows based on the employer’s PhilHealth Employer Number ending digit. (PhilHealth)
In practice, this means “we deducted it but accounting has not processed it” is not a full answer. The employer should be able to show proof of remittance, such as EPRS records, Statement of Premium Account, proof of payment, or corrected posting.
Penalties if the employer deducted but did not remit
RA 11223 is direct and strict. An employer that deliberately or through inexcusable negligence fails or refuses to register employees, accurately and timely deduct contributions, accurately and timely remit contributions, or submit the required report to PhilHealth may be punished with a fine of ₱50,000 for every violation per affected employee, imprisonment of six months to one year, or both, at the court’s discretion. (Supreme Court E-Library)
The same law states that if an employer or authorized officer collects or deducts monthly contributions from an employee’s compensation but fails or refuses to remit them to PhilHealth within 30 days from due date, the employer is presumed prima facie to have misappropriated the amount. “Prima facie” means the facts are enough to support the conclusion unless rebutted by evidence. The employer is treated as holding the amount in trust for the employees and PhilHealth and is immediately obligated to return or remit it. (Supreme Court E-Library)
If the employer is a corporation, partnership, association, or other juridical entity, responsible officers, employees, or representatives may be liable if they caused the violation, whether negligently or intentionally. (Supreme Court E-Library)
This is why non-remittance is not merely an “HR delay.” It can involve:
- administrative action by PhilHealth;
- collection of missed contributions, interest, and surcharges;
- possible criminal liability under RA 11223;
- possible civil liability if the employee suffered damage; and
- possible labor consequences if the deduction was unlawful or if the employer retaliates.
Is this also an illegal wage deduction?
A PhilHealth deduction is generally allowed because it is authorized by law. The problem arises when the employer deducts from wages but does not use the deduction for its lawful purpose.
The Supreme Court has repeatedly applied Article 113 of the Labor Code: wage deductions are generally prohibited unless they fall within legal exceptions, including deductions authorized by law. In Marby Food Ventures Corp. v. Dela Cruz, the Court explained that withholding wages is allowed only under the circumstances provided in Article 113 and the Omnibus Rules; Article 116 also prohibits withholding wages without the worker’s consent. (Supreme Court E-Library)
In Niña Jewelry Manufacturing of Metal Arts, Inc. v. Montecillo, the Supreme Court stressed that Article 113 has only three exceptions and that deductions must be authorized by law or proper regulations. (Supreme Court E-Library)
So the lawful part is the PhilHealth employee-share deduction. The unlawful part is keeping it, failing to remit it, charging the employee the employer’s share, or using the money for a different purpose.
Civil Code principles may also apply in serious cases. Articles 19, 20, and 21 of the Civil Code require persons to act with justice, give everyone their due, observe honesty and good faith, and compensate persons damaged by unlawful, negligent, or bad-faith acts. Article 1170 also provides that those guilty of fraud, negligence, delay, or breach of obligations are liable for damages. (Lawphil)
What to do first: verify before accusing
Before filing, get clear proof. Payroll and PhilHealth records sometimes differ because of late posting, wrong PIN, wrong employer account, or a reporting error.
Check your PhilHealth record. Use the PhilHealth Member Portal or request a contribution record from a Local Health Insurance Office. PhilHealth’s website states that members can access PhilHealth records and contributions and view or print their Member Data Record through online services. (PhilHealth)
Compare your payslips month by month. Make a simple table: month, basic salary, PhilHealth deduction, expected employer share, amount posted in PhilHealth, and discrepancy.
Ask HR or payroll in writing. Send a polite but specific email or letter asking for correction and proof of remittance. Identify the missing months and attach payslips or screenshots.
Ask for posting correction, not just explanation. The practical goal is to have the employer remit the missing premiums, submit or correct the remittance report, and have PhilHealth update your contribution record.
Save everything. Keep payslips, emails, payroll screenshots, employment contract, company ID, certificate of employment, screenshots from the PhilHealth portal, and any HR replies.
A written request matters because it shows you gave the employer a chance to correct the issue and helps prove knowledge if the employer keeps delaying.
Step-by-step process to report non-remittance to PhilHealth
1. Prepare the core evidence
PhilHealth’s Citizen’s Charter lists the usual requirements for complaints against non-remitting employers: a “salaysay” or affidavit, payslip, and proof of non-payment.
Prepare these:
| Document | Why it matters |
|---|---|
| Valid government ID | Confirms your identity |
| PhilHealth number or MDR | Helps PhilHealth locate your record |
| Payslips showing PhilHealth deductions | Proves deduction from salary |
| PhilHealth contribution history or portal screenshots | Shows missing or unposted months |
| Employment contract, COE, company ID, appointment paper, or payroll records | Proves employer-employee relationship |
| HR/payroll emails or messages | Shows notice to employer and their response |
| Salaysay or affidavit | Narrates the facts clearly |
| List of affected months | Helps PhilHealth compute and investigate |
A “salaysay” is a written statement of facts. For stronger documentation, especially if filing by email or through a representative, make it detailed and signed. If a notarized affidavit is convenient, it can help, but PhilHealth offices may also provide or require their own format.
2. File with the proper PhilHealth office or channel
You may file through the nearest PhilHealth Local Health Insurance Office, Regional Office, or the Corporate Action Center. PhilHealth’s current 24/7 contact channels include hotline (02) 8662-2588, mobile numbers 0998-8572957, 0968-8654670, 0917-1275987, and 0917-1109812, and email at actioncenter@philhealth.gov.ph. (PhilHealth)
If filing by email, use a clear subject line, such as:
Complaint for Employer Non-Remittance of PhilHealth Contributions – [Your Full Name] – [Employer Name]
In the body, include:
- your full name;
- PhilHealth number;
- employer name and address;
- your job title and employment dates;
- missing months;
- amounts deducted per payslip;
- what HR/payroll said, if any;
- your request for investigation, posting correction, and remittance; and
- your contact details.
3. Ask for a reference number and follow up
PhilHealth’s complaints process includes receiving and initial validation, request for additional documents when needed, identification of the responsible office, and classification of the concern. The Citizen’s Charter indicates target processing periods depending on complexity: simple concerns may be handled within 3 working days, complex concerns within 7 working days, and technical concerns within 20 working days, with possible extensions if the client is informed.
Non-remittance complaints often take longer than a simple inquiry because PhilHealth may need to check employer records, remittance reports, account numbers, and payment history. The reference number is important for follow-up.
4. If the issue also involves wages, termination, or retaliation, use DOLE SEnA
If your employer refuses to correct payroll deductions, withholds final pay, terminates you after you complain, reduces your hours, or threatens you, you may also file a Request for Assistance under DOLE’s Single Entry Approach or SEnA.
SEnA is a speedy, impartial, inexpensive conciliation-mediation process for labor issues. Its rules define a 30-day mandatory conciliation-mediation period, with referral to the proper agency if unresolved. (Supreme Court E-Library)
Use SEnA when you need labor intervention for matters such as:
- illegal deductions;
- unpaid wages or final pay;
- retaliation after reporting;
- constructive dismissal;
- agency or manpower contractor issues;
- refusal to issue employment documents; or
- settlement of monetary claims connected with employment.
For the actual PhilHealth posting and employer contribution liability, however, PhilHealth remains the main agency because it controls the contribution database and employer remittance records.
What if you need hospital benefits now?
For Filipino members, RA 11223 states that every member is granted immediate eligibility for the health benefit package and that failure to pay premiums shall not prevent enjoyment of program benefits. The law also requires employers to pay missed contributions with interest. (Supreme Court E-Library)
The PhilHealth IRR likewise states that the employer’s failure or refusal to deduct or remit complete employee and employer premium contributions shall not be a basis for denial of a properly filed claim. PhilHealth may instead seek reimbursement from the erring or negligent employer, without prejudice to prosecution and other liabilities. (PhilHealth)
In real life, however, hospital desks still rely on eligibility checks, portal data, MDRs, and PhilHealth Benefit Eligibility Forms. If your record is affected by employer non-remittance:
- bring your PhilHealth number, MDR, valid ID, and payslips showing deductions;
- ask the hospital PhilHealth desk or PhilHealth CARES staff for assistance;
- request the employer to issue written confirmation of employment and deduction;
- contact PhilHealth immediately through the LHIO or hotline; and
- keep all hospital billing documents.
For foreign nationals, be careful with assumptions. The automatic UHC coverage rule is for Filipino citizens. PhilHealth Circular No. 2017-0003 covers certain foreign citizens working and/or residing in the Philippines with valid working permits and/or Alien Certificate of Registration, and it also excludes foreign citizens with formal contracts whose premium contributions are equally shared by employee and employer from the informal-economy mechanism.
Common scenarios
“HR says they remitted, but my portal still shows nothing.”
Ask for the payment date, applicable month, EPRS reference, and proof that your correct PhilHealth number was included. Sometimes the employer paid but reported the wrong PIN, wrong name, or wrong branch. The remedy is a correction of posting, not a new deduction from your salary.
“I already resigned. Can I still complain?”
Yes. Resignation does not erase the employer’s obligation for the months you were employed. Your best evidence will be payslips, final pay documents, COE, employment contract, and PhilHealth contribution history.
“I work through a manpower agency. Who is responsible?”
Usually, the direct employer that pays your wages and deducts contributions is responsible for remittance. If you were deployed to a principal company, include both the agency and worksite details in your complaint so PhilHealth and DOLE can identify the correct employer account.
“My employer deducted the full 5% from me.”
For ordinary employed members, the total contribution is shared equally. If the employer deducted both the employee share and employer share from your salary, that is a separate red flag. RA 11223 penalizes employers that deduct or recover the employer’s own contribution from covered employees. (Supreme Court E-Library)
“I am a kasambahay.”
Kasambahays are covered by special rules. Under Republic Act No. 10361, or the Domestic Workers Act/Batas Kasambahay, a domestic worker who has rendered at least one month of service is covered by SSS, PhilHealth, and Pag-IBIG. Premiums are shouldered by the employer, but if the kasambahay receives ₱5,000 or more per month, the kasambahay pays the proportionate share as provided by law. (Labor Law PH Library)
“My employer is a government office.”
Government employers also have remittance duties. The PhilHealth IRR says government agencies must include premium contributions in their annual appropriations, and the use of those funds for purposes other than remitting program contributions may make erring government employers liable under the Revised Penal Code. (PhilHealth)
“Can this become estafa?”
RA 11223 itself creates a prima facie presumption of misappropriation when an employer deducts but fails to remit within 30 days from due date. Separately, Article 315(1)(b) of the Revised Penal Code punishes estafa by misappropriation or conversion of money received in trust or under an obligation to deliver or return it. The Supreme Court has explained that estafa by misappropriation requires receipt in trust or under an obligation to deliver or return, misappropriation or conversion, prejudice, and demand. (Supreme Court E-Library)
Whether a particular employer officer should face a criminal case depends on evidence and prosecutorial evaluation. For most employees, the practical first step is still to document the deductions and file with PhilHealth, then use DOLE or prosecutorial channels if the facts justify it.
Practical timeline
| Stage | Typical time |
|---|---|
| Download/check PhilHealth contribution record | Same day if portal access works; otherwise depends on LHIO queue |
| HR written request | Give 5–10 working days unless urgent |
| PhilHealth complaint acknowledgment | Often within a few days; keep reference number |
| PhilHealth validation/endorsement | May fall under 7–20 working days depending on complexity |
| Employer correction and posting | Varies; can be delayed by missing reports, wrong PIN, or unpaid arrears |
| DOLE SEnA if labor issues are involved | 30 calendar days, with limited extension if agreed |
Expect bottlenecks when the employer has closed, changed name, changed payroll provider, used multiple branches, or failed to submit remittance reports for many employees. PhilHealth may require employer-side records that employees do not possess, so your payslips and proof of non-posting are important starting evidence.
Frequently Asked Questions
Can I still use PhilHealth if my employer did not remit?
For Filipino members, employer failure to remit should not by itself be a basis to deny a properly filed claim. RA 11223 provides immediate eligibility and states that failure to pay premiums shall not prevent enjoyment of program benefits, while the IRR says PhilHealth may recover from the erring employer. (Supreme Court E-Library)
Where do I report an employer that deducted PhilHealth but did not remit?
File with PhilHealth through the nearest LHIO or Regional Office, the Corporate Action Center, actioncenter@philhealth.gov.ph, or the hotline. If the matter also involves illegal deductions, final pay, termination, or retaliation, file a DOLE SEnA Request for Assistance as well. (PhilHealth)
What evidence is strongest?
Payslips showing PhilHealth deductions plus your PhilHealth contribution record showing missing payments are the strongest basic evidence. PhilHealth’s Citizen’s Charter specifically identifies a salaysay or affidavit, payslip, and proof of non-payment for complaints against non-remitting employers.
Can my employer fire me for complaining?
A complaint about wage and benefit deductions is a protected labor concern. If the employer dismisses, demotes, threatens, or penalizes you after you raise the issue, document everything and consider DOLE SEnA or an appropriate labor complaint. Retaliation can create separate labor liability depending on the facts.
Should I ask for a refund from the employer?
Usually, the better remedy is not a refund but proper remittance and posting of the missing PhilHealth contributions, including the employer share. A refund may be relevant if the employer made an unlawful deduction, such as charging you the employer’s counterpart.
What if the employer says the business is closed?
Closure does not automatically erase past contribution obligations. PhilHealth advisories on non-remitting or non-reporting employers include employers tagged as temporarily closed and direct them to validate their status and settle outstanding obligations.
What if only some months are missing?
Report only the affected months, but check your entire employment period. Partial remittance may indicate payroll errors, wrong posting, cash-flow delays, or selective non-compliance.
Do I need a lawyer to file with PhilHealth?
No. Employees can file directly with PhilHealth using a salaysay or affidavit, payslips, and proof of non-payment. A lawyer becomes more useful if there is retaliation, termination, a large group claim, refusal to comply despite agency intervention, or possible criminal/civil action.
Key Takeaways
- PhilHealth deductions from salary must be remitted to PhilHealth together with the employer share.
- For employed members, the 2026 premium rate remains 5% of monthly basic salary, generally split 50-50 between employee and employer.
- An employer that deducts but fails to remit within 30 days from due date may be presumed to have misappropriated the money under RA 11223.
- The most important evidence is your payslip plus your PhilHealth contribution record showing missing postings.
- File first with PhilHealth for contribution correction and employer enforcement; use DOLE SEnA if the issue also involves wages, final pay, dismissal, or retaliation.
- Employer non-remittance should not be a basis to deny a properly filed PhilHealth claim for Filipino members, but you should bring proof and coordinate early with PhilHealth or the hospital desk.
- Do not rely on verbal promises from HR; ask for written proof of remittance, posting correction, and a clear timeline.