SPA to replace PPPS in all Employer Remittances

PhilHealth released its Circular No. 008-2016 mandating all employers to present their Statement of Premium Accounts (SPA) instead of the PhilHealth Premium Payment Slip (PPPS) to PhilHealth-Accredited Collecting Agents (ACAs) when remitting their premium contribution payments on behalf of their employees.  All premium payments shall be supported by SPA effective applicable month of June 2016.  


The SPA is generated by employers through their own accounts in the Electronic Premium Remittance System (EPRS).  The EPRS is the online platform designed to eliminate the manual system of updating employee list, premium remittance, and reporting of employee contributions to PhilHealth, and has been mandated for use by all employers since April 2015 per PhilHealth Circular No. 004-2015.


It is important to note that if a company has one employee without the correct PhilHealth Identification Number (PIN), the SPA cannot be generated from the EPRS and the remittance for the contributions of ALL the employees will not be accepted by the bank. Non-remittance of contributions may have the following implications:

  • Non-availment of PhilHealth benefits of affected employees
  • Penalty of 2% per month on the premium for late payments
  • The employer might be tagged as "delinquent".
  • The employer might not be issued its annual clearance from PhilHealth.

Please see attached circular for your guidance. For more information, visit PhilHealth website at


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