PhilHealth for Employers: EPRS and the ER2
Philippine Health Insurance Corporation · employers
Quick answer
Employers remit PhilHealth premiums through the Electronic Premium Remittance System, the EPRS, published alongside ePOAF. Premiums are shared: the employer deducts half from the employee's monthly salary and remits the total. A new hire's existing PIN is recorded on the employer's ER2.
Last verified
Where these figures come from
About these figures: the numbers below come from PhilHealth's official published sources: PhilHealth | Online Services (https://www.philhealth.gov.ph/services/, retrieved 2026-09-01); PhilHealth | Members, Formal Economy registration and premium requirements (https://www.philhealth.gov.ph/members/, retrieved 2026-09-01); PhilHealth | Advisory No. 2026-0042, Reimbursement Claims Abroad and Premium Contributions (https://www.philhealth.gov.ph/advisories/2026/PA2026-0042.pdf, retrieved 2026-09-01). Agencies change fees and rates without notice, so confirm with PhilHealth before you rely on them. Last verified: 2026-09-01.
An employer’s PhilHealth obligation is two things: deduct half, and remit the total. Both run through the EPRS.
The system
| Detail | |
|---|---|
| Name | Electronic Premium Remittance System (EPRS) |
| What PhilHealth says it does | Enables employers to remit their premium contributions online |
| Published alongside | ePOAF |
| Access | A published login |
| Support material | EPRS Instructional and Promotional videos, both published |
The split
| Step | What PhilHealth publishes |
|---|---|
| 1 | Premium contributions are shared by the employee and the employer |
| 2 | The amount is determined by the current premium contribution rate |
| 3 | The employer deducts half of the premium requirement from the employee’s monthly salary |
| 4 | Total premiums are remitted by the employer to PhilHealth |
What that means in pesos
At the published 5.0% rate, floor ₱10,000.00, ceiling ₱100,000.00. The split below follows from PhilHealth’s “half” instruction; PhilHealth publishes the total, not the two halves as separate columns.
| Monthly income | Total monthly premium | Employee half | Employer half | Total a year |
|---|---|---|---|---|
| ₱10,000.00 and below | ₱500.00 | ₱250.00 | ₱250.00 | ₱6,000.00 |
| ₱15,000.00 | ₱750.00 | ₱375.00 | ₱375.00 | ₱9,000.00 |
| ₱20,000.00 | ₱1,000.00 | ₱500.00 | ₱500.00 | ₱12,000.00 |
| ₱30,000.00 | ₱1,500.00 | ₱750.00 | ₱750.00 | ₱18,000.00 |
| ₱50,000.00 | ₱2,500.00 | ₱1,250.00 | ₱1,250.00 | ₱30,000.00 |
| ₱75,000.00 | ₱3,750.00 | ₱1,875.00 | ₱1,875.00 | ₱45,000.00 |
| ₱100,000.00 and above | ₱5,000.00 | ₱2,500.00 | ₱2,500.00 | ₱60,000.00 |
The contribution table has the full ladder, and the calculator runs any income.
Onboarding a new hire
| Situation | What happens |
|---|---|
| Has a PIN | The employee reports the PIN to you, and you indicate it in your ER2 |
| No PIN yet | The employee fills out two (2) copies of the PMRF and submits them to your HR department |
| Then | The employee awaits the Member Data Record and PhilHealth ID card from you |
| Foreign nationals | Use the PMRF-FN |
The registration guide covers the employee side, and the forms guide both forms.
Who is a Formal Economy employer
| Sector | PhilHealth’s definition |
|---|---|
| Government | Any government branch, the military or police force, political subdivisions, agencies or instrumentalities, including GOCCs and financial institutions with original charter and Constitutional Commissions; elective or appointive posts, regardless of status of appointment |
| Private | Corporations, partnerships or single proprietorships, NGOs, cooperatives, non-profit organizations, and social, civic, professional or charitable institutions organized and based in the Philippines, including those foreign owned |
The membership categories guide covers all five categories.
The other systems you may touch
| System | Who it is for | What it does |
|---|---|---|
| EPRS, with ePOAF | Employers | Remit premium contributions online |
| Electronic Group Enrollment System | Organized groups | Registration and billing |
| Electronic Collection Reporting System | Accredited collecting agents | Submit daily RF2 reports online |
| Claims Eligibility Checking | Providers | Ascertain a member’s benefit availment eligibility |
| Member Portal | Employees | Records, contributions, MDR, premium payment, YAKAP Clinic |
| SPA Generator | Self-paying members | Generate a Statement of Premium Account |
Note the third row: the Electronic Collection Reporting System is for accredited collecting agents, not employers, despite both being about remittance.
The deadlines your employees face
Even where you remit, the annual rules matter to a leaver who becomes self-paying mid-year.
| Rule | Detail |
|---|---|
| Settle the calendar year by | December 31 |
| Statutory grace period | To January 31 of the following year |
| Interest after that | Compounded monthly, not exceeding 1.5%, per Section 9 of RA 11223 |
| Benefits meanwhile | Failure to pay does not prevent enjoyment of Program benefits |
The payment guide covers the self-paying route a former employee moves onto.
Against the other agencies’ employer duties
| Agency | Employer system | Published detail |
|---|---|---|
| PhilHealth | EPRS | Deduct half, remit total, at 5.0% |
| SSS | My.SSS, with the R1A Employment Report at 8 minutes | Employer share ₱2,030.00 at a ₱20,000 MSC |
| Pag-IBIG | Employer remittance | ₱200 employer share against ₱200 from the member |
| BIR | Withholding and Form 2316 | Issued to each employee by January 31 |
| BIR | ORUS Employer Service Link | Employee TIN within 10 days of employment |
An employer hiring one person at a ₱20,000 salary owes ₱500.00 to PhilHealth, ₱2,030.00 to SSS and ₱200 to Pag-IBIG in employer share that month, which is ₱2,730.00. That is arithmetic across three published schedules, not a figure any agency prints.
What this page does not cover
PhilHealth does not publish, on the pages read for this guide, the employer registration procedure itself, an employer number application, the EPRS enrolment steps, remittance deadlines for employers, penalties for late remittance, or the ER2’s format. None of those are stated here.
Related
The registration guide covers what your employee files, the contribution table the rate you split, and the member portal guide what your staff can check themselves.
Frequently asked questions
- How do employers remit PhilHealth premiums?
- Through the Electronic Premium Remittance System, the EPRS, which PhilHealth describes as enabling employers to remit their premium contributions online. It is published with a login and with ePOAF alongside it, and PhilHealth publishes EPRS instructional and promotional videos.
- How is the premium split?
- PhilHealth states premium contributions are shared by the employee and the employer at the current premium contribution rate. After deducting half of the premium requirement from the employee's monthly salary, total premiums are remitted by the employer to PhilHealth.
- What is the rate?
- 5.0% of monthly income effective January 2025, between a ₱10,000.00 income floor and a ₱100,000.00 ceiling. That gives a total monthly premium of ₱500.00 to ₱5,000.00, half of which is deducted from the employee.
- A new hire already has a PIN. What do I do?
- PhilHealth's instruction to the employee is to report the PIN to the employer so they can indicate it in their ER2.
- A new hire has no PIN. What then?
- The employee fills out two copies of the PhilHealth Member Registration Form and submits them to the HR department, then awaits the Member Data Record and PhilHealth ID card from the employer.
- Who counts as a Formal Economy employer?
- PhilHealth covers government employers across any branch, the military or police force, political subdivisions, agencies or instrumentalities including GOCCs and financial institutions with original charter and Constitutional Commissions; and private employers being corporations, partnerships or single proprietorships, NGOs, cooperatives, non-profit organizations, and social, civic, professional or charitable institutions organized and based in the Philippines, including those foreign owned.
- Is there a system for enrolling a group?
- PhilHealth publishes an Electronic Group Enrollment System, which it describes as facilitating registration and billing of organized groups.
- What about collecting agents' reporting?
- That is the Electronic Collection Reporting System, which enables PhilHealth accredited collecting agents to submit daily RF2 reports online. It is for agents, not employers.