RMC No. 15-2006: Publishes the full text of PHILHEALTH Circular No. 1, s-2005 entitled “New Premium Contribution Schedule for the Employed Sector starting CY 2006”

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Summary

RMC No. 15-2006 publishes the full text of PHILHEALTH Circular No. 1, s-2005, titled New Premium Contribution Schedule for the Employed Sector starting CY 2006.

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Key points

  1. Remittance of contributions. Public and private sector employers remit contributions on or before the 10th calendar day of the month following the applicable month. Remittance is made at any PhilHealth Office or through Accredited Collecting Agents and their branches nationwide.
  2. Failure to remit. An employer who fails to remit the contribution and submit the remittance list is liable to reimburse a properly filed claim when the employee or a qualified dependent avails of PhilHealth benefits. This is without prejudice to other penalties under the revised Implementing Rules and Regulations of the National Health Insurance Act of 1995 (Republic Act No. 7875, as amended).

Who is affected

  • Public and private sector employers

Deadlines and effectivity

  • Contributions due on or before the 10th calendar day of the following month
  • New schedule starting CY 2006

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.