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" Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City January 20, 2006 REVENUE MEMORANDUM CIRCULAR NO. 15-2006 SUBJECT : Publishing the full text of PHILHEALTH CIRCULAR No. 01, s-2005 by the President and Chief Executive Officer of TO : Philippine Health Insurance Corporation entitled New Premium Contribution Schedule for the Employed Sector starting CY 2006. All Internal Revenue Officers, Employees and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, quoted hereunder is the full text of PHILHEALTH CIRCULAR No. 01, s-2005 by the President and Chief Executive Officer of Philippine Health Insurance Corporation entitled New Premium Contribution Schedule for the Employed Sector starting CY 2006. "Republic of the Philippines PHILIPPINE HEALTH INSURANCE CORPORATION Citystate Centre, 709 Shaw Boulevard, Pasig City Healthline 637-9999 www.philhealth.gov.ph PHILHEALTH CIRCULAR No. 01 , s-2005 TO : ALL MEMBERS OF THE NATIONAL HEALTH INSURANCE PROGRAM (NHIP), NATIONAL SUBJECT : GOVERNMENT AGENCIES, LOCAL GOVERNMENT UNITS, GOVERNMENT OWNED AND/OR CONTROLLED CORPORATIONS, SELF-GOVERNING BOARDS, STATE COLLEGES AND UNIVERSITIES, CONSTITUTIONAL OFFICES, PRIVATE SECTOR AND HOUSEHOLD EMPLOYERS, ACCREDITED COLLECTING AGENTS, PHILHEALTH REGIONAL AND SERVICE OFFICES, AND ALL CONCERNED New Premium Contribution Schedule for the Employed Sector starting CY 2006

Pursuant to PhilHealth Board Resolution No. 735, s-2004 dated 16 December 2004 which was passed to ensure that social solidarity is achieved and financial viability of the Health Insurance Fund (HIF) is sustained, please be advised that the premium contribution schedule for members of the Employed Sector shall be revised as follows: A. Effective 1 January 2006 Monthly Monthly Salary Base Total Employee Share Employer Share Salary Salary Range (SB) Monthly (EeS) (ErS) Bracket Contribution 4,999.99 and 4,000.00 (EeS=0.5 x TMC) ErS=0.5 x TMC 1 below 100.00 2 5,000.00 to 50.00 50.00 3 5,999.99 4 6,000.00 to 5,000.00 125.00 62.50 62.50 5 6,999.99 6 7,000.00 to 6,000.00 150.00 75.00 75.00 7 7,999.99 8 8,000.00 to 7,000.00 175.00 87.50 87.50 9 8,999.99 10 9,000.00 to 8,000.00 200.00 100.00 100.00 11 9,999.99 12 10,000.00 to 9,000.00 225.00 112.50 112.50 13 10,999.99 14 11,000.00 to 10,000.00 250.00 125.00 125.00 15 11,999.99 16 12,000.00 to 11,000.00 275.00 137.50 137.50 17 12,999.99 18 13,000.00 to 12,000.00 300.00 150.00 150.00 19 13,999.99 20 14,000.00 to 13,000.00 325.00 162.50 162.50 21 14,999.99 22 15,000.00 to 14,000.00 350.00 175.00 175.00 15,999.99 16,000.00 to 15,000.00 375.00 187.50 187.50 16,999.99 17,000.00 to 16,000.00 400.00 200.00 200.00 17,999.99 18,000.00 to 17,000.00 425.00 212.50 212.50 18,999.99 19,000.00 to 18,000.00 450.00 225.00 225.00 19,999.99 20,000.00 to 19,000.00 475.00 237.50 237.50 20,999.99 21,000.00 to 20,000.00 500.00 250.00 250.00 21,999.99 22,000.00 to 21,000.00 525.00 262.50 262.50 22,999.99 23,000.00 to 22,000.00 550.00 275.00 275.00 23,999.99 24,000.00 to 23,000.00 575.00 287.50 287.50 24,999.99 25,000.00 and 24,000.00 600.00 300.00 300.00 up 25,000.00 625.00 312.50 312.50 "Isang Malusog na Mamamayan....Isang Matatag na Republika!" 2

B. Effective 1 January 2007 Monthly Monthly Salary Base Total Employee Share Employer Share Salary Salary Range (SB) Monthly (EeS) (ErS) Bracket Contribution 4,999.99 and 4,000.00 (EeS=0.5 x TMC) ErS=0.5 x TMC 1 below 100.00 2 5,000.00 to 50.00 50.00 3 5,999.99 4 6,000.00 to 5,000.00 125.00 62.50 62.50 5 6,999.99 6 7,000.00 to 6,000.00 150.00 75.00 75.00 7 7,999.99 8 8,000.00 to 7,000.00 175.00 87.50 87.50 9 8,999.99 10 9,000.00 to 8,000.00 200.00 100.00 100.00 11 9,999.99 12 10,000.00 to 9,000.00 225.00 112.50 112.50 13 10,999.99 14 11,000.00 to 10,000.00 250.00 125.00 125.00 15 11,999.99 16 12,000.00 to 11,000.00 275.00 137.50 137.50 17 12,999.99 18 13,000.00 to 12,000.00 300.00 150.00 150.00 19 13,999.99 20 14,000.00 to 13,000.00 325.00 162.50 162.50 21 14,999.99 22 15,000.00 to 14,000.00 350.00 175.00 175.00 23 15,999.99 24 16,000.00 to 15,000.00 375.00 187.50 187.50 25 16,999.99 26 17,000.00 to 16,000.00 400.00 200.00 200.00 27 17,999.99 18,000.00 to 17,000.00 425.00 212.50 212.50 18,999.99 19,000.00 to 18,000.00 450.00 225.00 225.00 19,999.99 20,000.00 to 19,000.00 475.00 237.50 237.50 20,999.99 21,000.00 to 20,000.00 500.00 250.00 250.00 21,999.99 22,000.00 to 21,000.00 525.00 262.50 262.50 22,999.99 23,000.00 to 22,000.00 550.00 275.00 275.00 23,999.99 24,000.00 to 23,000.00 575.00 287.50 287.50 24,999.99 25,000.00 to 24,000.00 600.00 300.00 300.00 25,999.99 26,000.00 to 25,000.00 625.00 312.50 312.50 26,999.99 27,000.00 to 26,000.00 650.00 325.00 325.00 27,999.99 28,000.00 to 27,000.00 675.00 337.50 337.50 28,999.99 29,000.00 to 28,000.00 700.00 350.00 350.00 29,999.99 30,000.00 and 29,000.00 725.00 362.50 362.50 up 30,000.00 750.00 375.00 375.00 3

Contributions from the public and private sector employers should be remitted on or before the 10th calendar day of the month following the applicable month at any PhilHealth Offices or through Accredited Collecting Agents and their branches nationwide. The remittance of premium contribution by the employer shall be supported by a Quarterly Remittance List to be submitted to PhilHealth not later than 15 calendar days after the end of each calendar quarter. Failure of the employer to remit the required contribution and to submit the required remittance list shall make the employer liable for reimbursement of payment of a properly filed claim in case the concerned employee or his/her qualified dependent/s avail/s of PhilHealth benefits, without prejudice to the imposition of other penalties as provided for in the revised Implementing Rules and Regulations of the National Health Insurance Act of 1995 (Republic Act 7875 as amended). All issuances inconsistent with this Circular are hereby repealed or modified accordingly. (Original Signed) FRANCISCO T. DUQUE III, MD, MSc. Secretary President and CEO" All revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (Original Signed) NORMA L. LIPANA OIC-Deputy Commissioner Resource Management Group N-6 ZBC _____ LPO _____ FUA _____ 4