RMC No. 04-2005 — Publishes the full text of PHILHEALTH Circular No. 22, S-2003 dated June 20, 2003 entitled “New Premium Contribution Schedule for the Employed and Sponsored (Indigent) Sectors starting CY 2004.” Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City January 26, 2005 REVENUE MEMORANDUM CIRCULAR NO. 4 -2005 SUBJECT : Publishing the full text of PHILHEALTH CIRCULAR No. 22, S-2003 by the President and Chief Executive Officer of TO : Philippine Health Insurance Corporation dated June 20, 2003 entitled New Premium Contribution Schedule for the Employed and Sponsored (Indigent) Sectors starting CY 2004. 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. 22, S-2003 by the President and Chief Executive Officer of Philippine Health Insurance Corporation dated June 20, 2003 entitled New Premium Contribution Schedule for the Employed and Sponsored (Indigent) Sectors starting CY 2004. "Republic of the Philippines PHILIPPINE HEALTH INSURANCE CORPORATION Citystate Centre, 709 Shaw Boulevard, Pasig City Healthline 637-9999 www.philhealth.gov.ph June 20, 2003 PHILHEALTH CIRCULAR No. 22 , S-2003 FOR : ALL MEMBERS OF THE NATIONAL HEALTH INSURANCE PROGRAM (NHIP), NATIONAL 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, LEGISLATIVE AND PRIVATE SPONSORS OF INDIGENT MEMBERS, ACCREDITED COLLECTING AGENTS, PHILHEALTH REGIONAL AND SERVICE OFFICES AND ALL CONCERNED

SUBJECT : New Premium Contribution Schedule for the Employed and Sponsored (Indigent) Sectors starting CY 2004 Pursuant to PhilHealth Board Resolution No. 553, S-2003 dated May 8, 2003 which was passed to maintain the actuarial viability of the Health Insurance Fund (HIF), in view of the implementation of new benefit packages-such as the TB Outpatient Benefit Package and Second Normal Delivery-and to enable development and introduction of new and more responsive benefits to address the need of the greater populace, please be advised that the premium contribution schedule for members of the Employed and Sponsored (Indigent) Sectors shall be revised, as follows: For the Employed Sector A. Effective January 1, 2004 The minimum Salary Base (SB) shall be revised from P3,000 to P4,000 and the maximum SB shall be revised from P10,000 to P15,000. The contribution schedule effective January 2004 shall be: Monthly Monthly Salary Base Total Personal Share Employer Salary Salary Range (SB) Monthly (PS) Share (ES) Bracket Contribution P 4,999.99 P 4,000.00 P 100.00 (PS=SBx1.25%) ES=PS 1 and below 5,000.00 P 50.00 P 50.00 2 6,000.00 3 5,000.00 to 7,000.00 125.00 62.50 62.50 4 5,999.99 8,000.00 5 9,000.00 150.00 75.00 75.00 6 6,000.00 to 10,000.00 7 6,999.99 11,000.00 175.00 87.50 87.50 8 12,000.00 9 7,000.00 to 13,000.00 200.00 100.00 100.00 10 7,999.99 14,000.00 11 15,000.00 225.00 112.50 112.50 12 8,000.00 to 8,999.99 250.00 125.00 125.00 9,000.00 to 275.00 137.50 137.50 9,999.99 10,000.00 to 300.00 150.00 150.00 10,999.99 11,000.00 to 325.00 162.50 162.50 11,999.99 12,000.00 to 350.00 175.00 175.00 12,999.99 13,000.00 to 375.00 187.50 187.50 13,999.99 14,000.00 to 14,999.99 15,000.00 and up

B. Effective January 1, 2005 The maximum SB shall be revised from P15,000 to P20,000. The contribution schedule effective January 2005 shall be: Monthly Monthly Salary Base Total Personal Share Employer Salary Salary Range (SB) Monthly (PS) Share (ES) Bracket Contribution P 4,999.99 P 4,000.00 P 100.00 (PS=SBx1.25%) ES=PS 1 and below 5,000.00 P 50.00 P 50.00 2 6,000.00 3 5,000.00 to 7,000.00 125.00 62.50 62.50 4 5,999.99 8,000.00 5 9,000.00 150.00 75.00 75.00 6 6,000.00 to 10,000.00 7 6,999.99 11,000.00 175.00 87.50 87.50 8 12,000.00 9 7,000.00 to 13,000.00 200.00 100.00 100.00 10 7,999.99 14,000.00 11 15,000.00 225.00 112.50 112.50 12 8,000.00 to 16,000.00 13 8,999.99 17,000.00 250.00 125.00 125.00 14 18,000.00 15 9,000.00 to 19,000.00 275.00 137.50 137.50 16 9,999.99 20,000.00 17 10,000.00 to 300.00 150.00 150.00 10,999.99 11,000.00 to 325.00 162.50 162.50 11,999.99 12,000.00 to 350.00 175.00 175.00 12,999.99 13,000.00 to 375.00 187.50 187.50 13,999.99 14,000.00 to 400.00 200.00 200.00 14,999.99 15,000.00 to 425.00 212.50 212.50 15,999.99 16,000.00 to 450.00 225.00 225.00 16,999.99 17,000.00 to 475.00 237.50 237.50 17,999.99 18,000.00 to 500.00 250.00 250.00 18,999.99 19,000.00 to 19,999.99 20,000.00 and up

Contributions from the public and private sector employers should be remitted on or before the 10th day of the month following the applicable month at any PhilHealth Offices or through Accredited Collecting Agents and their branches nationwide. Failure to deduct and/or consequently remit said contributions shall make the employer liable under the penal provisions provided in Article X of the National Health Insurance Act of 1995 (RA 7875). In addition, to ensure proper and immediate posting of employees' contribution payments, employers are enjoined to submit the Quarterly Remittance Reports textfile format on or before the 15th day of the month following the applicable quarter. For the Sponsored (Indigent) Sector Premiums for members of the Sponsored (Indigent) Sector shall also be revised from the annual rate of P1,188 to P1,200 per family effective for Enrollments and Renewals commencing January 2004. All issuances inconsistent with this Circular are hereby repealed or modified accordingly. (SGD) FRANCISCO T. DUQUE III, MD, MSc. President and Chief Executive Officer " 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