An employed member never sees the full PhilHealth bill — half of it is buried in the employer's payroll cost, invisible on the payslip. An Individually Paying Member sees all of it, because there's no employer to absorb the other half. Freelancers, self-employed professionals, business owners, and anyone without a formal employer-employee relationship fall into this category, and this 2026 PhilHealth contribution table is built around what they actually owe.
- 5% Full premium rate — you pay both halves, not just 2.5%
- ₱10,000 Minimum monthly income basis, even if you declare less
- ₱100,000 Ceiling — income above this pays no additional premium
- You choose Pay monthly, quarterly, semi-annually, or annually — premium totals the same either way
The short answer
Declare a monthly income between ₱10,000 and ₱100,000, and PhilHealth charges you 5% of it — the same total rate an employer-employee pair splits in half, except here it's all yours. Declare below ₱10,000 and you're still billed as if you declared ₱10,000; declare above ₱100,000 and the excess buys nothing extra. You can pay the resulting premium monthly, but most Individually Paying Members pay it quarterly or in one annual lump sum instead.
Who Counts as an Individually Paying Member
PhilHealth's Individually Paying Member (IPM) category covers anyone contributing without an employer to split the bill with: freelancers, self-employed professionals, sole proprietors, business owners, and informal-sector workers such as market vendors, drivers, and home-based workers. It's the PhilHealth equivalent of the SSS self-employed membership category — same idea, one payer instead of two, applied to a different agency's premium schedule.
If you're currently employed and also run a side business, your employment coverage already applies — IPM registration is for income earned entirely outside a formal employer-employee relationship.
The Full 2026 Contribution Table
Because PhilHealth's rate is a flat 5% rather than stepped brackets, there's no MSC-style table to look up — the premium scales smoothly with declared income between the floor and ceiling. Find your declared monthly income below and read across for what you'd owe on each payment schedule.
| Declared Monthly Income | Monthly Premium (5%) | Quarterly Premium | Annual Premium |
|---|---|---|---|
| ₱10,000 | ₱500.00 | ₱1,500.00 | ₱6,000.00 |
| ₱15,000 | ₱750.00 | ₱2,250.00 | ₱9,000.00 |
| ₱20,000 | ₱1,000.00 | ₱3,000.00 | ₱12,000.00 |
| ₱25,000 | ₱1,250.00 | ₱3,750.00 | ₱15,000.00 |
| ₱30,000 | ₱1,500.00 | ₱4,500.00 | ₱18,000.00 |
| ₱35,000 | ₱1,750.00 | ₱5,250.00 | ₱21,000.00 |
| ₱40,000 | ₱2,000.00 | ₱6,000.00 | ₱24,000.00 |
| ₱45,000 | ₱2,250.00 | ₱6,750.00 | ₱27,000.00 |
| ₱50,000 | ₱2,500.00 | ₱7,500.00 | ₱30,000.00 |
| ₱55,000 | ₱2,750.00 | ₱8,250.00 | ₱33,000.00 |
| ₱60,000 | ₱3,000.00 | ₱9,000.00 | ₱36,000.00 |
| ₱65,000 | ₱3,250.00 | ₱9,750.00 | ₱39,000.00 |
| ₱70,000 | ₱3,500.00 | ₱10,500.00 | ₱42,000.00 |
| ₱75,000 | ₱3,750.00 | ₱11,250.00 | ₱45,000.00 |
| ₱80,000 | ₱4,000.00 | ₱12,000.00 | ₱48,000.00 |
| ₱85,000 | ₱4,250.00 | ₱12,750.00 | ₱51,000.00 |
| ₱90,000 | ₱4,500.00 | ₱13,500.00 | ₱54,000.00 |
| ₱95,000 | ₱4,750.00 | ₱14,250.00 | ₱57,000.00 |
| ₱100,000 and up | ₱5,000.00 | ₱15,000.00 | ₱60,000.00 |
Declared a figure between two rows? The premium scales linearly — ₱42,000 sits between the ₱40,000 and ₱45,000 rows, at ₱2,100/month. The PhilHealth Contribution Calculator computes it exactly for any amount.
How to Declare Your Income
Unlike an employed member's contribution, which payroll computes automatically from a fixed salary, an IPM's premium starts with a number you declare — your average monthly income from self-employment or freelance work. PhilHealth doesn't require a notarized income statement at registration, but it can ask for supporting documents (an ITR, a business permit, or a sworn declaration) if your declared income is challenged later, so it's worth declaring a figure you can actually substantiate rather than the floor by default.
Declaring higher than your real income raises your premium for no added benefit — coverage doesn't scale with how much you pay, only membership status does. Declaring lower than your real income keeps the premium down but risks a mismatch if you're later asked to verify it.
Worked Example
Freelance web developer, ₱38,000 average monthly income
- Declared income: ₱38,000 — above the ₱10,000 floor, below the ₱100,000 ceiling, so no clamping applies
- Monthly premium: ₱38,000 × 5% = ₱1,900
- Paid quarterly instead: ₱1,900 × 3 = ₱5,700 every quarter
- Paid annually instead: ₱1,900 × 12 = ₱22,800 once a year
All three add up to the same yearly total — PhilHealth doesn't discount for paying in a lump sum, it's purely a matter of cash flow preference.
Bottom Line
- Individually Paying Members pay the full 5% premium themselves — there's no employer half to reduce it.
- The premium basis is self-declared monthly income, floored at ₱10,000 and capped at ₱100,000.
- You can pay monthly, quarterly, semi-annually, or annually — the total owed per year doesn't change based on frequency.
- Not yet registered under this category? See the PhilHealth registration guide for how to sign up as an Individually Paying Member.
- Prefer not to do the arithmetic yourself? The PhilHealth Contribution Calculator applies this same floor-and-ceiling math to any declared income.
Related Guides
- How to Compute Your PhilHealth Contribution — the employed-member version of this same 5% rate, split with an employer
- Who Is Exempted From Paying PhilHealth Contributions — senior citizens, PWDs, and indigents who owe nothing at all
- PhilHealth Registration Guide — how to register as an Individually Paying Member
- SSS Contribution Table for Self-Employed Members — the equivalent self-paid structure on the SSS side
Sources
- PhilHealth — Individually Paying Members (eligibility, premium rate, and income declaration rules)
- PhilHealth — Premium Contribution Table (5% rate, ₱10,000 floor, ₱100,000 ceiling)