Summary
RMC No. 69-2013 publishes the full text of PhilHealth Circular No. 011, s-2012 dated February 28, 2012, on the premium contribution schedule of formal sector employees and their employers effective 01 January 2013.
Key points
- Premium schedule. For monthly salary of Php7,000.00 and below, the monthly premium is 210.00, split 105.00 personal and 105.00 employer. From Php7,000.00 up to Php50,000.00 the rate is 3%, split 1.5% each. For Php50,000.00 and above, the premium is 1,500.00, split 750.00 each.
- Remittance. Employers remit monthly contributions on or before the 10th day of the following month at any PhilHealth Office or through accredited collecting agents. A monthly Employer Remittance List (RF-1) goes to the nearest PhilHealth Office not later than the 15th day of the following month.
- Employer liability. An employer who fails to remit or submit the list is liable to reimburse a properly filed claim if the employee or qualified dependent avails of PhilHealth benefits. Other penalties under the revised IRR of the National Health Insurance Act of 1995 (Republic Act 7875 as amended) still apply.
Who is affected
- Formal sector employees
- Employers
Deadlines and effectivity
- Effective 01 January 2013
- Premium remittance: on or before the 10th day of the following month
- RF-1 list: not later than the 15th day of the following month
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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