Philippines: PhilHealth Premium Subsidy for Employed Solo Parents

PhilHealth Circular No. 2026-0015, Coverage of Solo Parents and their Children or Dependents to the National Health Insurance Program (NHIP), took effect in the Philippines on 26 September 2026. It implements Republic Act No. 11861, the Expanded Solo Parents Welfare Act.

All registered solo parents and their qualified dependents are automatically covered by the NHIP, with premiums paid by the National Government. For employed solo parents, the premium is shared equally by the employer and the National Government: the employee no longer pays the employee share, and the employer share is unchanged.

The relief is not automatic. It applies only to employees with a valid Solo Parent Identification Card (SPIC) whom PhilHealth has tagged as solo parents, and only while the SPIC remains valid.

Key Dates

• 4 June 2022: Republic Act No. 11861 approved.
• 23 September 2026: PhilHealth Circular No. 2026-0015 signed.
• 26 September 2026: Circular published in the Manila Standard and in force.
• October 2026: First month from which qualified employed solo parents may stop paying the employee share, once tagged by PhilHealth.
• Every year: SPIC renewal to be reported to PhilHealth before the SPIC expires.
• At least every second quarter: PhilHealth verifies solo parents against local government lists and informs employers.

Key Statutory & Legislative Changes

Other Provisions

• Dependents: Unmarried, unemployed children or dependents aged 22 or below who rely on the solo parent, and those over 22 who cannot fully care for themselves because of a disability. Relatives up to the fourth civil degree listed on the SPIC also qualify.
• Registration: Walk-in at a PhilHealth Local Health Insurance Office, or automatic enrolment through the Solo Parent ID System database. Representatives need a signed authorization letter and a valid government ID. Applicants without an SPIC are enrolled as Direct Contributor – Self-Earning Individual or Indirect Contributor – Financially Incapable.
• Existing indirect contributors: Solo parents who are also indigent, senior citizens or persons with disability keep their existing classification, with their SPIC details added to their record.
• Benefits: Full NHIP benefits, including PhilHealth YAKAP and GAMOT, and the No Co-payment / No Balance Billing policy.
• Penalties: Violations are penalised under Republic Act No. 8972 as amended by Republic Act No. 11861, the National Health Insurance Act (Republic Act No. 7875, as amended by Republic Act Nos. 9241 and 10606) and the Universal Health Care Act (Republic Act No. 11223), without prejudice to civil or criminal liability. Using falsified or fraudulent SPICs or false information for registration, tagging, premium subsidy or benefits is prohibited, and any improper tagging or subsidy is subject to correction of records, recovery of the benefits or subsidies, and administrative, civil or criminal action.

References: Republic Act No. 11861, Section 12. PhilHealth Circular No. 2026-0015, Sections IV.A, V.A to V.G, VI and IX, and Annexes A and B. PhilHealth Tamang Sagot (FAQ) for Circular No. 2026-0015, Questions 5, 14, 18 and 22.

Impact on Payroll

• Net pay: Net pay of a qualified employee increases by the PhilHealth employee share no longer deducted.
• Withholding tax: Mandatory PhilHealth contributions are excluded from gross income under Section 32(B)(7)(f) of the National Internal Revenue Code. When the deduction stops, taxable compensation rises by the same amount, and withholding tax may increase slightly.
• PhilHealth remittance: The employer continues to remit its share and reports the employee on the PhilHealth remittance report. Once PhilHealth updates the member record, the EPRS reflects the status in the Statement of Premium Account (SPA).
• Year-end reporting: BIR Form 2316 and the annual alphalist reflect the lower mandatory contributions for the months in which the exemption applied.
• Other contributions: SSS and Pag-IBIG contributions are not covered by the circular and continue as normal.

Official Sources

PhilHealth – Circular No. 2026-0015, Coverage of Solo Parents and Their Children or Dependents to the NHIP

PhilHealth – Tamang Sagot (FAQ) for Circular No. 2026-0015 (English Version)

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Philippines – PhilHealth Premium Subsidy for Employed Solo Parents – 26 September 2026

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