YAKAP Clinic Income: Worked Examples for 100, 500, and 1,000 Patients

A YAKAP clinic earns up to P1,700 per registered patient per year: a guaranteed P680 first tranche per completed First Patient Encounter (FPE), plus a second tranche of up to P1,020 that is scaled by your performance factor. At the 52% performance factor used in PhilHealth's own sample computation, that works out to roughly P121,040 for 100 patients, P605,200 for 500, and P1,210,400 for 1,000 — before the 2% withholding tax that applies to private clinics.

All of the math below comes from Annex I of PhilHealth Circular No. 2024-0013, the governing payment schedule for YAKAP capitation. If the tranche structure itself is new to you, start with our full breakdown in The ₱1,700 YAKAP Capitation, Fully Explained.

The Per-Patient Math

Each validated beneficiary is worth P680 immediately and up to P1,020 at year end. Per Annex I, the P1,700 maximum per capita (effective January 1, 2024, for both government and private providers) splits into:

Tranche 1 — P680 per FPE (40%). Paid monthly. Annex I's sample computations all multiply the month's FPE count by P680 (e.g., 1,500 FPEs × P680 = P1,020,000). Pro-rata computation was canceled beginning January 1, 2023, so a patient registered in November earns the same P680 as one registered in January.
Tranche 2 — up to P1,020 per validated FPE (60%). Computed once at year end as: validated FPEs as of December × performance factor × P1,020.
Less 2% withholding tax if you are a private facility. Public providers keep the gross amount.

So the per-patient annual formula is:

Public clinic: P680 + (performance factor × P1,020)
Private clinic: (P680 + performance factor × P1,020) × 0.98

At a perfect performance factor of 1.00, one patient = P1,700. At Annex I's illustrative 52%, one patient = P680 + P530.40 = P1,210.40 (P1,186.19 net for private clinics).

Assumptions Used in All Three Scenarios

These scenarios assume every empaneled patient converts into a paid, validated FPE — read the assumptions before quoting the totals. Specifically:

Every patient completes an FPE with a signed Mutual Care Agreement (MCA) and a PCU liveness-check transaction number. Since January 1, 2026, PhilHealth Advisory No. 2025-0072 makes both mandatory attachments for SAP 1 — claims without them face delays or non-payment.
All XML records are uploaded on time and pass PhilHealth's system validation (data must be complete by 11:59 PM of the 7th of the following month for tranche 1, and by early January for tranche 2).
The performance factor is 0.52 — the exact figure from Annex I's own worked example — unless stated otherwise.
No balance billing is included (private clinics may separately charge a co-payment capped at P900 per beneficiary per year under Annex I).

Scenario 1: 100 Patients

A 100-patient panel earns about P121,040 gross for the year at a 52% performance factor. The arithmetic:

Tranche 1: 100 × P680 = P68,000 (paid across the monthly SAP 1 cycles)
Tranche 2: 100 × 0.52 × P1,020 = P53,040
Gross total: P121,040 (about P1,210 per patient)
Private clinic net after 2% withholding: P66,640 + P51,979.20 = P118,619.20

Scenario 2: 500 Patients

A 500-patient panel earns about P605,200 gross at the same performance factor. The arithmetic:

Tranche 1: 500 × P680 = P340,000
Tranche 2: 500 × 0.52 × P1,020 = P265,200
Gross total: P605,200
Private clinic net after 2% withholding: P333,200 + P259,896 = P593,096

Scenario 3: 1,000 Patients

A 1,000-patient panel earns about P1,210,400 gross at a 52% performance factor — and up to P1.7 million at 100%. The arithmetic:

Tranche 1: 1,000 × P680 = P680,000
Tranche 2: 1,000 × 0.52 × P1,020 = P530,400
Gross total: P1,210,400
Private clinic net after 2% withholding: P666,400 + P519,792 = P1,186,192

For scale: Annex I's own sample uses a 14,850-beneficiary provider earning P10,098,000 in tranche 1 alone (P9,896,040 net for a private facility after the P201,960 withholding).

Why the Performance Factor Changes Everything

The performance factor is the single biggest lever on your income — it swings the 1,000-patient scenario between P986,000 and P1,700,000. It is a weighted score across four indicators (primary care consultations at 30%, laboratory utilization at 30%, antibiotic dispensing at 10%, NCD medicine dispensing at 30%), each scored as your actual ratio divided by its target. We unpack every target and weight in YAKAP Performance Factor: The 4 Indicators That Decide 60% of Your Income.

Holding 1,000 validated FPEs constant, gross annual income by performance factor:

PF 0.30: P680,000 + P306,000 = P986,000 (P986 per patient)
PF 0.52 (Annex I sample): P680,000 + P530,400 = P1,210,400 (P1,210.40 per patient)
PF 0.70: P680,000 + P714,000 = P1,394,000 (P1,394 per patient)
PF 1.00: P680,000 + P1,020,000 = P1,700,000 (P1,700 per patient)

Moving from 0.52 to 0.70 on the same 1,000 patients adds P183,600 without registering a single new beneficiary. That is why documented consultations, lab utilization, and medicine dispensing — all captured in your submitted XML — matter as much as headcount.

What Can Shrink These Numbers

Real-world payouts fall below the formula when compliance slips, not because the rates change. The main leakage points:

Missing MCA or PCU transaction numbers. PhilHealth Advisory No. 2026-0011 confirms clinics must even return SAP 1 payments for rolled-over beneficiaries with no signed MCA, under the Payment Recovery policy.
Missed data deadlines. The same advisory set March 31, 2026 as the final SAP data upload date for CY 2025 — data submitted after that "will no longer be accommodated for computation." That income is permanently lost.
Lapsed retention. Retained beneficiaries earn the P680 again next year without a new FPE only if you conducted at least one consultation for them in the previous year (Annex I).
Withholding tax (private clinics) and SAP cancellations on masterlist discrepancies.

See Why YAKAP Clinics Get Paid Less Than Expected for the full list, and When Does PhilHealth Pay YAKAP Clinics? for the SAP 1/SAP 2 timelines. The headroom is real, though: PhilHealth-Davao alone paid P447 million in YAKAP claims in 2025 with only about 30% of regional members enrolled.

How RecordKo Protects Every Peso in These Scenarios

RecordKo is built for YAKAP end-to-end, so the formula above actually pays out. The FPE and registration workflow captures the PCU liveness-check result and transaction number at the point of care, empanelment slips generate straight from the record, and consultations, labs, and dispensed medicines flow into validated, encrypted XML claims — the exact data that drives both your SAP 1 count and your performance factor. Capitation-tracking reports show projected income per barangay and per indicator, and eKonsulta XML import brings historical records with you — designed for the certified-EMR era.

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