What is ePRS?
The Electronic Premium Remittance System (ePRS) is a web-based corporate portal designed to make employee premium reporting and payments automated. Employers upload their monthly employee payroll listings, and the portal computes the split shares (5.0% rate in 2026) automatically, reducing manual filing errors.
Step-by-Step SPA Generation
- Log in to the PhilHealth Employer Portal (https://eprs.philhealth.gov.ph) using your employer credentials.
- Under the ‘Member Management’ tab, update your employee roster (register new hires, report resignations).
- Go to the ‘Premium Management’ section and click ‘Payment Management’.
- Select the active billing month and click ‘Generate SPA’.
- The system will compute total premiums and output a Statement of Premium Account (SPA) containing a unique transaction number.
- Use the SPA transaction number to pay online via Link.BizPortal or at accredited banks.
Employer Compliance Penalties Table
| Compliance Issue | UHC Penalty Clause | Rate/Fines |
|---|---|---|
| Unremitted Employee Contributions | Imprisonment & Fines | ₱10,000 to ₱50,000 per violation |
| Late Payments (After 15th) | Compounded monthly interest | 2% penalty interest per month |
| Failure to report new hires (ER2) | Administrative warning | ₱5,000 fine per employee |