If your payslip shows PhilHealth deductions but your PhilHealth account shows no payments, treat it as a serious employer compliance problem—not just a payroll “delay.” The employee share deducted from your salary should be remitted to PhilHealth together with the employer’s counterpart. This article explains how to verify the problem, what the law says, where to complain, what documents to prepare, and what to do if the missing contributions affect your hospital claim or employment situation.
What “Deducted but Not Remitted” Means
This usually happens in one of three ways:
- Your payslip shows a PhilHealth deduction, but the contribution does not appear in your PhilHealth records.
- Your employer remits only some months, leaving gaps.
- Your employer reports you under the wrong PhilHealth Identification Number, salary bracket, or employer account.
For employed members, PhilHealth contributions are not supposed to be handled by the employee directly. The employer must deduct the employee share, add the employer share, and remit the total amount to PhilHealth.
As of 2026, the PhilHealth premium rate remains at 5% of monthly basic income, subject to the applicable salary floor and ceiling, and the contribution for employed members is shared equally by the employer and employee. A worker earning ₱20,000 monthly, for example, generally has a total monthly premium of ₱1,000: ₱500 employee share and ₱500 employer share. (Philippine Information Agency)
Why This Is a Serious Legal Issue
A PhilHealth deduction is allowed because it is required by law. But once the employer deducts the employee’s share, the employer is holding money that should be remitted to PhilHealth.
Under the Implementing Rules of the National Health Insurance Act, the employee’s monthly contribution is deducted and withheld automatically by the employer, the premium is divided equally between employer and employee, and the employer’s counterpart must not be charged to the employee. (PhilHealth)
The employer must also register employees, keep accurate records, allow PhilHealth inspection of books and records, and remit the monthly premium contributions with the required remittance list.
This means an employer cannot simply say:
“We deducted it, but we had cash flow problems.”
Cash flow problems may explain delay, but they do not erase the employer’s statutory duty to remit.
Legal Basis: Employer Duties and Penalties
Employer must deduct and remit properly
PhilHealth’s employer rules require employers to:
| Employer duty | Practical meaning |
|---|---|
| Register employees | Your name and PhilHealth Identification Number should be reported under the employer |
| Deduct the employee share | The deduction should match the applicable premium schedule |
| Add the employer counterpart | The employer cannot pass its own share to you |
| Remit on time | Payment must be made through the proper PhilHealth channels |
| Submit reports | The remittance must be supported by employer reporting records |
| Keep records open for inspection | PhilHealth may inspect books and payroll records |
PhilHealth’s employer guide states that employers must deduct monthly contributions based on the premium schedule and remit the employee contribution together with the employer counterpart to PhilHealth or an accredited collecting agent. (PhilHealth)
PhilHealth also requires employers to use the Electronic Premium Remittance System (EPRS) for payment of premiums and preparation/submission of remittance reports. PhilHealth’s payment schedule page states that employers with PhilHealth Employer Numbers ending in 0–4 pay every 11th–15th day of the following month, while those ending in 5–9 pay every 16th–20th day. (PhilHealth)
Non-remittance may create administrative, civil, and criminal liability
Republic Act No. 11223, or the Universal Health Care Act, provides that an employer who deliberately or through inexcusable negligence fails or refuses to register employees, accurately and timely deduct contributions, remit contributions, or submit reports may face 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 an employer or officer who, after deducting monthly contributions from employees’ compensation, fails or refuses to accurately and timely remit them within 30 days from due date is presumed prima facie to have misappropriated the contributions, must hold them in trust for the employees and PhilHealth, and is immediately obligated to return or remit the amount. (Supreme Court E-Library)
Older PhilHealth materials also refer to Article 315 of the Revised Penal Code on estafa or swindling when deducted contributions are not remitted within the required period.
Step-by-Step Guide: What Employees Should Do
1. Check your PhilHealth contribution record
Start by verifying, not guessing. You can use the PhilHealth Member Portal to access contribution records and your Member Data Record. PhilHealth’s online services page states that members can access records, contributions, and MDR online. (PhilHealth)
Check:
- Your PhilHealth Identification Number
- Employer name appearing in your record
- Months with posted payments
- Months missing despite payslip deductions
- Whether the amount posted is lower than what should have been remitted
Take screenshots or download available records. Include the date of access.
2. Compare your payslips against your PhilHealth record
Make a simple month-by-month table:
| Month | Payslip deduction | Expected employer share | Total expected remittance | Amount posted in PhilHealth | Issue |
|---|---|---|---|---|---|
| January | ₱500 | ₱500 | ₱1,000 | ₱0 | No remittance |
| February | ₱500 | ₱500 | ₱1,000 | ₱1,000 | Posted |
| March | ₱500 | ₱500 | ₱1,000 | ₱500 | Under-remitted |
This helps PhilHealth, DOLE, or a prosecutor understand the problem quickly.
3. Ask HR or payroll in writing
Before filing a formal complaint, send a written request to HR, payroll, or management. Keep it factual.
Include:
- Your full name
- Employee ID
- PhilHealth number
- Months affected
- Copies of payslips showing deductions
- Screenshot or printout showing missing contributions
- A request for correction and proof of remittance
Avoid relying on verbal assurances such as “ipapasok na namin next week.” Ask for a written response and a target date.
4. File a complaint with PhilHealth
If the employer does not correct the records, file with the nearest PhilHealth Local Health Insurance Office (LHIO) or Regional Office. You may also use the PhilHealth Corporate Action Center for initial reporting or follow-up. PhilHealth’s 2026 Tamang Sagot for employer missed contributions lists the Corporate Action Center number as 02 8662 2588, Smart numbers 0998 857 2957 / 0968 865 4670, Globe numbers 0917 127 5987 / 0917 110 9812, and the PhilHealth website.
Ask for:
- Receipt or acknowledgment of your complaint
- Reference number, if available
- Name or office of the person receiving the documents
- Expected next step, such as employer verification, inspection, or demand
5. Use DOLE SEnA if the issue also involves wages, retaliation, or final pay
If the problem includes unauthorized deductions, unpaid wages, final pay issues, harassment, suspension, or termination after you complained, you may file a Request for Assistance under DOLE’s Single Entry Approach (SEnA).
SEnA is a mandatory conciliation-mediation process intended to provide a speedy, inexpensive, and accessible settlement of labor issues. The SEnA rules provide a 30-calendar-day maximum period, with a possible seven-day extension if both parties agree. (Supreme Court E-Library)
SEnA is useful when you want the employer to appear, explain the deductions, and agree to correct the contributions or pay related claims. But remember: DOLE conciliation does not replace PhilHealth’s authority to collect unpaid contributions and pursue employer penalties.
6. Consider criminal or labor proceedings if the employer refuses to fix it
A criminal complaint may be considered where there is clear proof that the employer deducted the employee share and failed or refused to remit it. Under RA 11223, non-remittance after deduction may create a prima facie presumption of misappropriation. (Supreme Court E-Library)
Depending on the facts, the matter may involve:
| Problem | Possible office or remedy |
|---|---|
| Missing PhilHealth postings | PhilHealth LHIO or Regional Office |
| Employer non-remittance affecting many workers | PhilHealth inspection/investigation; group complaint |
| Wage deductions, final pay, retaliation | DOLE SEnA, then appropriate DOLE/NLRC route if unresolved |
| Illegal dismissal after complaint | SEnA, then NLRC if unresolved |
| Possible misappropriation of deducted funds | Prosecutor’s office, usually supported by affidavits and payroll documents |
What Documents to Prepare
Prepare copies, not originals, unless the office specifically asks to see the original for comparison.
| Document | Why it matters |
|---|---|
| Valid ID | Establishes your identity |
| PhilHealth number or MDR | Confirms your PhilHealth account |
| Contribution record screenshots/printouts | Shows missing or incomplete postings |
| Payslips showing PhilHealth deductions | Proves money was deducted from wages |
| Employment contract, appointment paper, or COE | Proves employment relationship |
| Company ID or work emails | Helps identify employer and work period |
| Bank payroll records | Supports actual salary and deductions |
| Written HR/payroll communications | Shows you requested correction |
| List of affected months | Makes investigation easier |
| Hospital bill or claim documents, if applicable | Shows actual harm or benefit issue |
If you are abroad and someone in the Philippines will file or follow up for you, prepare a Special Power of Attorney (SPA). A document executed abroad for Philippine use may need consular notarization or apostille/authentication depending on where it is signed and how the receiving office treats the document. The DFA’s apostille site lists Special Powers of Attorney among documents handled for authentication-related purposes. (Apostille Philippines)
Can PhilHealth Deny Your Hospital Claim Because Your Employer Failed to Remit?
PhilHealth rules are generally protective of the employee. The Revised IRR of RA 7875 states that failure or refusal of the employer to deduct or remit complete employee and employer contributions 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 real life, however, missing contribution records can still cause delays at the hospital billing counter. If this happens, bring:
- Payslips showing PhilHealth deductions
- Certificate of Employment
- Company ID
- PhilHealth MDR
- Contribution record screenshot
- Copy of your complaint or written request to HR
Ask the hospital’s PhilHealth desk or billing office to coordinate with PhilHealth rather than automatically treating the gap as your fault.
Common Scenarios
“My employer says they will remit everything later.”
Late remittance does not make the employer automatically innocent. PhilHealth may impose interest and penalties. In 2026, PhilHealth issued Circular No. 2026-0001 on recovery of missed employer contributions through a one-time waiver of interest for certain missed contributions from July 2013 to December 2024, but employers must still settle the unpaid contributions and comply with requirements.
The waiver is for employers’ settlement of missed contributions; it does not mean employees should ignore missing postings.
“Only some months are missing.”
This may indicate delinquency, under-remittance, selective remittance, or reporting error. PhilHealth’s earlier guidance defines delinquent, under-remitting, non-remitting, and non-reporting employers and states that PhilHealth may recover claim payments, unpaid premiums, and applicable interests/penalties from these employers. (PhilHealth)
“My employer deducted PhilHealth but did not include me in the remittance list.”
That is different from a simple late payment. It may mean your employer paid something to PhilHealth but failed to report you properly. File a correction request with proof of employment and payslip deductions.
“I already resigned. Can I still complain?”
Yes. Resignation does not erase the employer’s duty to remit contributions for months when you were employed and deductions were made. Keep your payslips, clearance documents, COE, final pay computation, and screenshots of your contribution record.
“The company closed.”
Closure makes collection harder but does not automatically erase liability. PhilHealth’s 2024 advisory on non-remitting and non-reporting employers tagged as temporarily closed instructed employers and employees to verify or validate status and settle obligations through the nearest PhilHealth office.
If the employer is a corporation, RA 11223 states that responsible officers, employees, or representatives who caused the violation may be liable. (Supreme Court E-Library)
“I am a foreign employee in the Philippines.”
Do not assume PhilHealth rules are irrelevant because you are not Filipino. PhilHealth rules recognize citizens of other countries working and/or residing in the Philippines, including foreign citizens with valid working permits and/or Alien Certificates of Registration, subject to applicable rules. (PhilHealth)
If your Philippine employer deducted PhilHealth from your pay, verify whether you were properly registered and whether the deductions were actually remitted.
Practical Tips Before Filing
- Do not surrender original payslips unless you have scanned copies.
- File as a group if several employees are affected; it is harder to dismiss as an isolated posting error.
- Be specific by month. A complaint saying “my employer never remitted” is weaker than a month-by-month table.
- Separate PhilHealth from SSS and Pag-IBIG. Each agency has its own records and complaint process.
- Watch for retaliation. If your employer cuts your hours, suspends you, pressures you to resign, or withholds final pay because you complained, document everything and consider DOLE SEnA.
- Check whether the issue is wrong PIN, wrong employer, or delayed posting. Not every missing record is intentional non-remittance, but every missing record should be corrected.
Frequently Asked Questions
How do I know if my employer is not remitting PhilHealth?
Check your PhilHealth contribution history through the Member Portal or at a PhilHealth office, then compare it with your payslips. If your payslips show deductions but your PhilHealth record has no corresponding posted payment, there may be non-remittance, delayed remittance, under-remittance, or reporting error.
Is it illegal for my employer to deduct PhilHealth but not remit it?
Yes, it can be a serious violation. RA 11223 penalizes employers who fail or refuse to accurately and timely deduct, remit, or report PhilHealth contributions. If the employer deducted contributions and failed to remit within 30 days from due date, the law provides a prima facie presumption of misappropriation. (Supreme Court E-Library)
Can I ask my employer to return the deducted PhilHealth amount to me?
Usually, the better remedy is to require the employer to remit and correct your PhilHealth record, because the contribution is intended for PhilHealth coverage. If the employment relationship also involves unauthorized deductions, final pay disputes, or other monetary claims, those issues may be raised through DOLE SEnA or the proper labor forum.
Where should I file a complaint for non-remittance of PhilHealth?
File first with PhilHealth, preferably the LHIO or Regional Office with jurisdiction over the employer. If the issue also involves wage deductions, retaliation, final pay, or dismissal, file a DOLE SEnA request. For possible criminal liability, a complaint may be brought to the prosecutor’s office with supporting affidavits and documents.
Can my employer deduct both employee and employer shares from my salary?
No. PhilHealth rules state that the premium is divided equally between employer and employee, and the employer’s counterpart must not be charged to the employee. (PhilHealth)
Will PhilHealth benefits be denied because my employer failed to remit?
PhilHealth rules state that employer failure or refusal to deduct or remit complete contributions should not be a basis for denial of a properly filed claim. PhilHealth may go after the erring employer for reimbursement, prosecution, and other liabilities. (PhilHealth)
How long does a DOLE SEnA case take?
The SEnA rules provide a 30-calendar-day conciliation-mediation period, with a possible seven-day extension if both parties mutually agree. If unresolved, the matter may be referred to the appropriate DOLE office, NLRC, or other agency depending on the issues. (Supreme Court E-Library)
What if my employer says PhilHealth posting is just delayed?
Ask for proof of remittance, such as payment confirmation, remittance report, or EPRS-related proof. A short posting delay can happen, but repeated missing months or missing names in remittance records should be formally corrected.
Can resigned employees still file a PhilHealth complaint?
Yes. The employer’s duty covers the period when you were employed. Keep payslips, COE, final pay documents, and your PhilHealth contribution record.
Can employees file as a group?
Yes. A group complaint is often stronger when several workers have the same missing contribution months. Each employee should still prepare personal proof, especially payslips and contribution records.
Key Takeaways
- PhilHealth deductions from salary must be remitted with the employer counterpart.
- The employer’s share cannot be passed on to the employee.
- Missing contributions should be verified through PhilHealth records and compared month by month with payslips.
- File with PhilHealth for contribution correction, investigation, and employer accountability.
- Use DOLE SEnA when the issue also involves wages, retaliation, final pay, or dismissal.
- RA 11223 imposes serious penalties for failure to register, deduct, remit, or report contributions.
- A properly filed PhilHealth claim should not be denied solely because the employer failed to remit.
- Keep documents, screenshots, written requests, and acknowledgment receipts because contribution cases are won or lost on proof.