PhilHealth Update: Contribution Treatment for Qualified Solo Parents

The Philippine Health Insurance Corporation (PhilHealth) released PhilHealth Circular No. 2026-0015, setting out the rules for the automatic coverage of all Filipino solo parents and their qualified children or dependents under the National Health Insurance Programme (NHIP).

For Solo Parent employees and their employers, the circular introduces important considerations on PhilHealth payroll deductions, contribution processing, and employee registration.

Impact on Employee Payroll

For qualified solo parent employees, the applicable employee share of the PhilHealth premium should no longer be deducted from their salary, as the employee's premium support is covered by the National Government under Republic Act No. 11861.

Employer Contribution and Remittance

For solo parents employed in the formal economy, the premium contribution is supported through the applicable employer and National Government funding arrangement.

The employer should continue to process its applicable share and comply with PhilHealth’s prescribed remittance and reporting requirements. Employers should not remove qualified solo parent employees from their PhilHealth records simply because the employee share is no longer deducted from payroll.

The applicable contribution and funding treatment should be properly reflected in the Electronic Premium Remittance System (EPRS) and the corresponding Remittance Report (RF1) in accordance with PhilHealth’s implementation guidelines. PhilHealth continues to require employers to use EPRS for premium payment and remittance reporting.

How to Register

Qualified solo parents should have a valid Solo Parent Identification Card (SPIC) and be properly registered with PhilHealth as an “Indirect Contributor – Solo Parent.”

Employers are required to submit Annex A – Employer Certification of Solo Parent Employees, together with the applicable supporting documents, prior to implementation.

For employed solo parents, the required documents include:

• A completed PhilHealth Member Registration Form (PMRF). Until the revised form is released, write "Solo Parent" as the subtype and the SPIC number at the bottom of the "Indirect Contributor" section in Part IV of the current PMRF.
• A printed copy of both the front and back of your SPIC.
• A printed copy of your Solo Parent ID System (SPIS) record, once the SPIS becomes available.

Key Takeaway for Employers

No employee PhilHealth deduction does not mean no employer reporting. Employers should ensure that qualified solo parents are properly identified in their payroll system, supported by the required documentation and Annex A, and correctly reported to PhilHealth.