Can a foreign company hire employees in the Philippines?
Yes, through a Philippine entity or an Employer of Record. A foreign company can own up to 100% of a domestic corporation in most sectors, but entity setup involves the SEC, BIR, local government permits and separate registrations with SSS, PhilHealth and Pag-IBIG. An EOR removes all of that.
The usual vehicle is a domestic corporation registered with the Securities and Exchange Commission, followed by a barangay clearance, a mayor’s permit, BIR registration and enrolment with each of the three contribution agencies. Minimum paid-in capital rules apply to companies with substantial foreign ownership unless the business qualifies as an export enterprise.
An Employer of Record signs the Philippine contract, runs semi-monthly payroll, remits SSS, PhilHealth and Pag-IBIG, withholds income tax and pays the mandatory 13th month. The Philippines is a strongly pro-employee jurisdiction, so the risk transfer matters as much as the administrative saving.
Sources: Labor Code of the Philippines · SEC · verified 3 August 2026
Why companies hire in the Philippines
The Philippines has the deepest English-speaking service workforce in Asia, built over decades of business process outsourcing and now extending into finance, healthcare administration, software engineering and creative work. Metro Manila dominates, with Cebu and Davao offering genuine capability at lower cost.
Cultural affinity with the United States is a practical advantage: American English, familiarity with US business conventions, and a time zone that supports night-shift alignment with US hours — something the market is organised around rather than merely tolerant of.
Statutory employer contributions are among the lowest in the region at roughly 14 to 17% including the mandatory thirteenth month, and salary levels are competitive.
The counterweights are regularisation and dismissal. Employees become regular after six months automatically, and termination requires both a valid cause and strict procedural compliance. The two-notice rule is procedural, not advisory, and failure to follow it makes an otherwise justified dismissal illegal.
EOR, entity or contractor — which model fits?
Use an EOR for speed and to avoid four separate agency registrations. Incorporate once the Philippines is a delivery centre. Contractors carry real risk: the Labor Code presumes employment, and regularisation after six months of continuous service is automatic and hard to reverse.
| Employer of Record | Own entity | Contractor | |
|---|---|---|---|
| Time to first hire | 1–2 weeks | 2–3 months (SEC, BIR, mayor’s permit, three agency registrations) | Days |
| Upfront cost | None, monthly fee per employee | Paid-in capital plus registration and permit costs | None |
| Ongoing obligations | EOR runs payroll, three contributions, withholding and 13th month | Corporate tax, local business tax, annual permits, full payroll | Invoice-based, withholding tax applies |
| Regularisation risk | Handled, employees are regular from the outset | Yours | High: six months of continuous service creates regular status |
| Best for | First hires, testing, BPO-style teams | Delivery centres, larger operations | Genuinely independent, project-based work |
Regularisation is the concept foreign employers most often miss. An employee who completes six months of continuous service becomes regular by operation of law, regardless of what the contract says, and regular employees can only be dismissed for just or authorised cause with due process. Repeated fixed-term renewals to avoid this are treated as circumvention.
How Employer of Record hiring works in the Philippines
Typical flow for a Philippine hire. Government agency registration is the step that most often delays a start date, so begin document collection early.
How much does it cost to employ someone in the Philippines?
Minimum wages are set regionally by tripartite wage boards, so the applicable rate depends on where the employee works. Rates differ substantially between the National Capital Region and provincial areas, and are reviewed periodically rather than on a fixed annual cycle.
Employees must be paid at least twice a month, at intervals not exceeding sixteen days. Monthly-only payment does not comply. Payslips must be issued showing pay, deductions and the period covered.
The thirteenth month pay is statutory under Presidential Decree 851, not customary. It equals at least one twelfth of basic salary earned during the calendar year, must be paid on or before 24 December, and applies to all rank-and-file employees regardless of position or how they are paid.
Night shift differential of at least 10% applies to work between 10pm and 6am — directly relevant given how much outsourced work runs on US hours. Holiday and rest-day premiums are similarly prescribed by statute.
2026 mandatory employer contributions
| Contribution | Total rate | Employer share | 2026 cap | Effective cost |
|---|---|---|---|---|
| Social Security System (SSS) | 15% of MSC | 10% employer | MSC PHP 5,000–35,000 | 10% of Monthly Salary Credit |
| Employees’ Compensation (EC) | — | 100% employer | Included in the SSS remittance | PHP 10 for MSC at or below PHP 14,500; PHP 30 for MSC of PHP 15,000 and above |
| PhilHealth | 5% of basic salary | 2.5% employer | Floor PHP 10,000 · ceiling PHP 100,000 | 2.5%, PHP 250–2,500/month |
| Pag-IBIG (HDMF) | 4% combined | 2% employer | Monthly Fund Salary capped at PHP 10,000 | Maximum PHP 200/month |
| 13th month pay | — | 100% employer | No cap | ≈8.33% of basic salary |
Worked example
| Gross monthly salary PHP 30,000 | |
| SSS — 10% of MSC PHP 30,000 | PHP 3,000 |
| Employees’ Compensation | PHP 30 |
| PhilHealth — 2.5% × PHP 30,000 | PHP 750 |
| Pag-IBIG — 2% × PHP 10,000 (capped) | PHP 200 |
| Total monthly contributions | PHP 3,980 · 13.3% |
| 13th month accrual — PHP 30,000 ÷ 12 | PHP 2,500 |
| Total employer cost per month | PHP 36,480 · 21.6% above gross |
Worked example
| Gross monthly salary PHP 30,000 | |
| SSS — 10% of MSC PHP 30,000 | PHP 3,000 |
| Employees’ Compensation | PHP 30 |
| PhilHealth — 2.5% × PHP 30,000 | PHP 750 |
| Pag-IBIG — 2% × PHP 10,000 (capped) | PHP 200 |
| Total monthly contributions | PHP 3,980 · 13.3% |
| 13th month accrual — PHP 30,000 ÷ 12 | PHP 2,500 |
| Total employer cost per month | PHP 36,480 · 21.6% above gross |
| Role | Gross | Employer cost | Total |
|---|
the Philippines employer-cost calculator
What does a real hire cost? Benchmarks by role
How the Philippines compares — employer on-costs in the region
| Country | Employer cost | Notes |
|---|---|---|
| Philippines | ≈ 13% falling to ≈ 5%, plus 8.3% 13th month | All three contributions capped and the caps are low. Employer cost as a percentage falls sharply above PHP 35,000 of salary. |
| Vietnam | ≈ 21.5% | Social, health and unemployment insurance with a contribution ceiling. |
| Indonesia | ≈ 10–11% | BPJS health and employment programmes, with caps. |
How do payroll, income tax and the 13th month work?
The Labor Code requires wages to be paid at least twice a month at intervals of no more than 16 days, so a semi-monthly cycle on the 15th and the last day is standard. Payslips showing all earnings and deductions are mandatory, and contributions are remitted monthly.
Pay frequency
At least twice monthly, at intervals of no more than 16 days. Semi-monthly on the 15th and month end is the norm; weekly is common in manufacturing and retail.
Contribution bases differ
SSS is on the Monthly Salary Credit. PhilHealth is on basic monthly salary. Pag-IBIG is on monthly compensation including overtime. Withholding tax applies to all compensation. Four different bases, which is a frequent source of payroll error.
Deadlines
Contributions are remitted monthly, generally by the 10th of the following month. Withholding tax is remitted and reconciled through an annualisation at year end.
13th month pay
Statutory under PD 851, payable on or before 24 December, at one twelfth of basic salary earned in the year. Pro-rated for partial years.
De minimis benefits
A defined list of small benefits, including rice and clothing allowances, are exempt from income tax up to prescribed limits. Widely used in Philippine packages.
Night shift differential
An additional 10% of the hourly rate for work between 10pm and 6am. Relevant for BPO and support roles serving other time zones.
Sources: Labor Code arts. 86, 103 · BIR · PD 851 · verified 3 August 2026
2026 resident income tax brackets
The tax-free treatment of 13th month pay and other benefits up to the statutory ceiling is a meaningful part of Philippine package design, and works alongside the de minimis benefit list. Both are worth building into an offer rather than paying everything as basic salary.
Sources: Bureau of Internal Revenue · TRAIN Law (RA 10963) · verified 3 August 2026, bracket values and the benefit ceiling pending line-by-line verification
| Band | Rate |
|---|---|
| Graduated withholding under the TRAIN law | Progressive; lowest band exempt |
| 13th month pay and other benefits | Tax-free up to a statutory ceiling |
| De minimis benefits | Exempt up to prescribed limits |
| Year-end annualisation | Withholding reconciled against actual annual liability |
What does Philippine labor law require?
The Labor Code is strongly protective. Employees become regular after six months of continuous service and can then only be dismissed for just or authorised cause with a documented two-notice process. Statutory paid leave is modest at five days of service incentive leave, but 13th month pay and separation pay are both mandatory.
Security of tenure
A constitutional and statutory principle. A regular employee cannot be dismissed at will. Doubts in interpreting the Labor Code are resolved in favour of labour, which shapes how disputes are decided.
Regularisation
Six months of continuous service creates regular status by operation of law. Probationary employment must state the standards for regularisation at the time of engagement, or the employee is deemed regular from day one.
Service incentive leave
Five days of paid leave per year after one year of service, convertible to cash if unused. Modest by international standards, so most employers offer 10 to 15 days of vacation and sick leave by policy.
Special leave entitlements
Separate statutory leaves exist for solo parents, victims of violence against women and children, and women undergoing gynaecological surgery, each with its own qualifying conditions.
Maternity and paternity
105 days of paid maternity leave, extendable by 30 days unpaid, with an additional 15 days for solo parents. Seven days of paid paternity leave for married employees.
Contractualisation rules
Labour-only contracting is prohibited. Engaging staff through an agency that lacks substantial capital or control makes the principal the direct employer of those workers.
Sources: Labor Code of the Philippines · RA 11210 (Expanded Maternity Leave) · DOLE Department Orders · verified 3 August 2026
Contracts & probation
Working hours & overtime
The premium structure compounds: overtime worked on a rest day or holiday attracts both premiums, so a holiday overtime hour can cost well over double the ordinary rate. For BPO and support operations running around the clock, night differential and holiday premiums are a material part of the cost model rather than an edge case.
Managerial employees are excluded from overtime and premium pay entitlements, but the test is the actual nature of the work rather than the job title.
Sources: Labor Code arts. 83–93 · verified 3 August 2026
Annual leave
Annual leave
Other statutory leave
| Leave | Entitlement | Pay |
|---|---|---|
| Maternity | 105 days | Full pay, with an additional 30 days available unpaid and 15 further days for solo parents. Funded through SSS with an employer salary differential. |
| Paternity | 7 days | Full pay, for married male employees, for the first four deliveries of the legitimate spouse. |
| Parental leave for solo parents | 7 days per year | Paid, for employees qualifying under the Solo Parents’ Welfare Act. |
| Special leave for women | Up to 2 months | Paid, following surgery for gynaecological disorders, after six months of service in the prior year. |
| Leave for victims of violence (VAWC) | 10 days | Paid, under RA 9262. |
| Service Incentive Leave | 5 days per year | Paid after one year of service; convertible to cash if unused. |
Public holidays
The Philippines distinguishes regular holidays, paid at 200% if worked, from special non-working days, paid at 130%. The list is set by presidential proclamation each year and can be amended, so confirm the current proclamation before publishing a payroll calendar.
| Holiday | Date (2026) |
|---|---|
| New Year’s Day | Thu 1 Jan · regular holiday |
| Araw ng KagitinganDay of Valour | Thu 9 Apr · regular holiday |
| Maundy Thursday | Moveable feast — confirm annually |
| Good Friday | Moveable feast — confirm annually |
| Labour Day | Fri 1 May · regular holiday |
| Independence Day | Fri 12 Jun · regular holiday |
| National Heroes Day | Last monday of august · regular holiday |
| Bonifacio Day | Mon 30 Nov · regular holiday |
| Christmas Day | Fri 25 Dec · regular holiday |
| Rizal Day | Wed 30 Dec · regular holiday |
Family & sick leave
The statutory package is SSS for social security, PhilHealth for medical cover, and Pag-IBIG for housing and savings. All three are mandatory from the first day of employment, alongside the thirteenth month pay.
Because PhilHealth coverage is basic, private health maintenance organisation cover is effectively expected at professional level and is the single most important non-statutory benefit. Dependant cover is a common differentiator.
Service Incentive Leave of five days a year is the statutory minimum, but most employers offer substantially more, commonly splitting vacation and sick leave. Employers with existing leave policies meeting or exceeding five days satisfy the requirement.
Rice allowance, transport and meal allowances are common and carry de minimis tax treatment up to defined ceilings. Night differential and shift allowances above the statutory minimum are widely used to attract staff for US-hours work.
Termination, notice & severance
| Ground | Notice | Separation pay |
|---|---|---|
| Just cause (serious misconduct, wilful disobedience, gross neglect, fraud, crime against the employer) | Two-notice process with an opportunity to be heard | None |
| Redundancy or installation of labour-saving devices | 30 days to employee and DOLE | One month per year of service |
| Retrenchment to prevent losses, or closure not due to serious losses | 30 days to employee and DOLE | Half a month per year of service |
| Disease preventing continued employment | 30 days, with a medical certificate | Half a month per year of service |
The two-notice rule is procedural and strictly enforced. A first notice setting out the charge, a genuine opportunity to respond, then a second notice of decision. A dismissal with valid grounds but defective process is still actionable, and nominal damages are routinely awarded.
A fraction of at least six months counts as a full year for separation pay. Resignation requires 30 days’ notice from the employee and carries no separation pay unless company policy provides it.
Sources: Labor Code arts. 297–299 · DOLE Department Order 147-15 · verified 3 August 2026
How do work permits and visas work in the Philippines?
Foreign nationals need an Alien Employment Permit from the Department of Labor, followed by a 9(g) pre-arranged employment visa from the Bureau of Immigration. The AEP requires the employer to show that no Filipino is able and willing to do the work.
The labour market test is real rather than a formality: the AEP application is published and open to objection. Roles that appear replaceable locally are refused. Plan on several weeks for the AEP and further time for the visa, and start before committing to a start date.
Special routes exist for regional headquarters, PEZA-registered enterprises and certain treaty nationals, which can be materially faster where they apply.
Sources: Department of Labor and Employment · Bureau of Immigration · verified 3 August 2026
| Route | Who it fits | Key criteria | Notes |
|---|---|---|---|
| Alien Employment Permit (AEP) | All foreign nationals working in the Philippines | Employer must show no Filipino is able and willing to do the work; application is published and open to objection | Issued by DOLE; prerequisite for the work visa |
| 9(g) pre-arranged employment visa | Foreign nationals with an approved AEP | Valid AEP, employment contract, employer sponsorship | Issued by the Bureau of Immigration; employer-tied |
| Special routes | Regional headquarters, PEZA-registered enterprises, certain treaty nationals | Depends on the specific incentive regime or treaty | Can be materially faster where they apply |
What are the main compliance risks when hiring in the Philippines?
It can. A fixed place of business or a dependent agent habitually concluding contracts can create a permanent establishment and bring the foreign company into Philippine corporate tax. Service PE provisions in several treaties are triggered by employee presence beyond a threshold number of days.
The Bureau of Internal Revenue has become more active on this point, and treaty relief requires a formal application rather than self-assessment. Back-office and support roles are generally lower risk; sales roles and anything involving contract signature are the common trigger.
Sources: National Internal Revenue Code · applicable tax treaties · verified 3 August 2026
| Risk | Likelihood | Impact | Warning signs | Preventative control |
|---|---|---|---|---|
| Illegal dismissal | High | Reinstatement with full back wages from dismissal to reinstatement, plus damages | Dismissal without just or authorised cause; skipping the two-notice process | Map every exit to a statutory ground and run the full two-notice procedure with a hearing |
| Defective dismissal procedure | High | Nominal damages even where the ground was valid | Single notice; no opportunity to be heard; decision issued same day | Two written notices with a genuine interval and hearing between them |
| Regularisation by operation of law | High | Employee becomes regular with full security of tenure and back entitlements | Probationary contract silent on regularisation standards; repeated fixed-term renewals | State regularisation standards at engagement; do not renew fixed terms to avoid regular status |
| Labour-only contracting | High | Principal becomes the direct employer of the contracted workers, with all back liabilities | Engaging staff via an agency without substantial capital or genuine control | Verify the contractor’s capitalisation and control; avoid agency staff doing core work |
| 13th month pay omitted or miscalculated | Medium | Money claims plus DOLE inspection findings | Treating it as discretionary; calculating on gross rather than basic salary | Accrue monthly at one twelfth of basic; pay on or before 24 December |
| Contribution remittance failure | Medium | Penalties and interest; officers can be personally liable | Missing monthly deadlines for SSS, PhilHealth or Pag-IBIG | Automate remittance; note the three agencies use three different bases |
| Permanent establishment | Lower | Philippine corporate tax registration and assessment | Employee concluding contracts; service PE day thresholds under the treaty | Limit signing authority; apply formally for treaty relief rather than self-assessing |
Contractor misclassification risk check
The four-fold test applies: selection and engagement, payment of wages, power of dismissal, and above all the power of control over the means and methods of work. Philippine tribunals weigh control heavily and read the facts rather than the contract.
Contractor misclassification self-check
Tick each that applies. The more indicators, the more the arrangement resembles employment — courts assess substance over labels. 0–2 lower risk · 3–4 borderline · 5+ high risk. Indicative only, not legal advice.
Compliant onboarding checklist
If a probationary contract does not communicate the standards for regularisation at the time of engagement, the employee is deemed regular from day one. This is the single most common documentation failure in Philippine hiring.
Compliant onboarding checklist
Hiring in the Philippines — frequently asked questions
Direct answers to the questions employers ask most.
No. An Employer of Record can employ the worker through its own Philippine entity and handle all three government contributions. Setting up your own domestic corporation involves the SEC, BIR, a mayor’s permit and separate registrations with SSS, PhilHealth and Pag-IBIG, typically two to three months.
Yes, through an EOR or its own Philippine corporation. The Labor Code governs work performed in the Philippines, including regularisation, the 13th month pay and security of tenure.
Through an EOR, one to two weeks for a local hire. A foreign national needs an Alien Employment Permit and a 9(g) visa, which adds six to twelve weeks and involves a genuine labour market test.
An employee who completes six months of continuous service becomes a regular employee by operation of law, whatever the contract says. Regular employees have security of tenure and can only be dismissed for just or authorised cause with due process. Renewing fixed terms to avoid this is treated as circumvention.
On a PHP 30,000 salary, about PHP 3,980 a month in contributions plus PHP 2,500 accrued for the 13th month — roughly 21.6% above gross. At PHP 150,000 the contributions fall to about PHP 7,230, or 4.8%, because all three caps have been reached.
Yes. Unlike most of Asia it is statutory, not customary, under Presidential Decree 851. It is one twelfth of basic salary earned during the calendar year, payable on or before 24 December, and pro-rated for anyone joining or leaving mid-year.
Because all three are capped, and the caps are low. SSS stops at a Monthly Salary Credit of PHP 35,000, PhilHealth at PHP 100,000 of basic salary, and Pag-IBIG at just PHP 10,000 — so the maximum employer Pag-IBIG contribution is PHP 200 a month regardless of pay.
No. SSS reached its legislated 15% target in January 2025 and PhilHealth completed its climb to 5% under the Universal Health Care Act. Both phase-in schedules have ended, so 2025 rates carry into 2026 unchanged. Pag-IBIG last changed in February 2024.
At least twice a month at intervals of no more than 16 days. Semi-monthly payment on the 15th and the last day of the month is the norm. Payslips showing all earnings and deductions are mandatory.
There is no single national rate. Minimum wages are set by Regional Tripartite Wages and Productivity Boards and differ substantially by region and sector, revised on separate regional timetables. Check the current wage order for the specific region.
An additional 10% of the hourly rate for work between 10pm and 6am. It matters for BPO and support operations serving other time zones, where it becomes a material part of the cost model rather than an edge case.
The statutory minimum is five days of Service Incentive Leave a year after one year of service, convertible to cash if unused. That is modest by international standards, so most employers offer 10 to 15 days of vacation and sick leave by policy.
105 days of paid maternity leave, with 30 further days available unpaid and an additional 15 days for solo parents. Seven days of paid paternity leave for married male employees, for the first four deliveries of the spouse.
Overtime is at least 125% of the hourly rate. Rest-day and special non-working day work is 130%, and regular holiday work is 200%. The premiums compound, so holiday overtime can cost well over double the ordinary rate.
Engaging workers through an agency that lacks substantial capital or genuine control over the work. It is prohibited outright, and where it is found the principal becomes the direct employer of those workers with all the back liabilities that follow.
Only for just cause, meaning employee fault, or authorised cause, meaning a business reason. Just cause requires a two-notice process with a genuine opportunity to be heard. Authorised cause requires 30 days’ notice to both the employee and DOLE, plus separation pay.
For redundancy or installation of labour-saving devices, one month of pay per year of service. For retrenchment, closure not due to serious losses, or disease, half a month per year. A fraction of at least six months counts as a full year. No separation pay is due for a valid just-cause dismissal.
The dismissal stands but nominal damages are routinely awarded for the procedural defect. The two-notice rule is strictly enforced: a first notice setting out the charge, a real opportunity to respond, then a separate notice of decision.
An Alien Employment Permit from DOLE, then a 9(g) pre-arranged employment visa from the Bureau of Immigration. The AEP requires the employer to show no Filipino is able and willing to do the work, and the application is published and open to objection.
It can. A fixed place of business or a dependent agent concluding contracts can create one, and several treaties contain service PE provisions triggered by employee presence beyond a day threshold. Treaty relief requires a formal application rather than self-assessment.
Terms used on this page
How this guide is compiled and verified
- Social Security System — 15% contribution rate, 10% employer share, MSC range PHP 5,000–35,000, Employees’ Compensation charge · SSS Circular 2024-006 · effective 1 Jan 2025 · verified 3 Aug 2026 · source
- PhilHealth — 5% premium rate for 2026, the final adjustment under RA 11223; income floor PHP 10,000 and ceiling PHP 100,000; total premium PHP 500 to PHP 5,000 shared equally; employer remittance by the 15th · PhilHealth advisory 6 May 2026 · rate unchanged for calendar year 2026 · source
- Pag-IBIG Fund (HDMF) — 2% employer rate, Monthly Fund Salary capped at PHP 10,000; current rates under HDMF Circular No. 460 · HDMF Circular · effective Feb 2024 · verified 3 Aug 2026 · source
- Labor Code of the Philippines — Security of tenure, regularisation, working hours and premiums, Service Incentive Leave, just and authorised cause, separation pay · verified 3 Aug 2026 · source
- Presidential Decree 851 — Mandatory 13th month pay, one twelfth of basic salary, due on or before 24 December · verified 3 Aug 2026 · source
- RA 11199 (Social Security Act of 2018) — Legislated schedule raising the SSS contribution rate to 15% · verified 3 Aug 2026 · source
- RA 11223 (Universal Health Care Act) — PhilHealth premium schedule reaching 5% · verified 3 Aug 2026 · source
- RA 11210 (Expanded Maternity Leave Law) — 105 days of paid maternity leave and related entitlements · verified 3 Aug 2026 · source
- Bureau of Internal Revenue — Graduated withholding tax, de minimis benefits, year-end annualisation · verified 3 Aug 2026 · source
- Department of Labor and Employment — Alien Employment Permit, Department Order 147-15 on termination, contracting rules · verified 3 Aug 2026 · source
- Bureau of Immigration — 9(g) pre-arranged employment visa · verified 3 Aug 2026 · source
min_wage fields are blank because minimum wages are set by Regional Tripartite Wages and Productivity Boards, not nationally, and are revised on separate regional timetables — NCR differs from CALABARZON and every other region. The on-cost range of 5–14% excludes the statutory 13th month pay, which adds about 8.3%; the worked example shows total employer cost at roughly 21.6% above gross on a PHP 30,000 salary. SSS is calculated on a bracketed Monthly Salary Credit table in PHP 500 steps, not as a straight percentage, so figures should be taken from the agency table. The three agencies use three different contribution bases. Income tax brackets, the tax-free benefit ceiling, special immigration routes and moveable holiday dates all pending verification; tier remains 2. SOURCING CAVEAT (added 3 Aug 2026): the figures in this guide were compiled largely from secondary sources — professional services firms, payroll providers and competitor EOR vendors — that were themselves citing the government authorities listed. The government sources have NOT been individually retrieved and confirmed. Every figure must be checked against the named primary authority before this guide is published. Tier must not move above 2 until that is done. VERIFIED 3 Aug 2026: SSS 15% with 10% employer share and the PHP 5,000-35,000 MSC range CONFIRMED (SSS Circular 2024-006 under RA 11199). PhilHealth 5% with the PHP 10,000 floor and PHP 100,000 ceiling CONFIRMED via the Philippine Information Agency reporting a PhilHealth advisory of 6 May 2026 — this is the final adjustment under RA 11223, with no increase scheduled. Employer PhilHealth share is PHP 250 to PHP 2,500 monthly. REFINED: the Employees Compensation charge is PHP 10 for an MSC at or below PHP 14,500 and PHP 30 at PHP 15,000 and above; the guide previously said "below PHP 15,000". Pag-IBIG rates set by HDMF Circular No. 460. No errors found in the headline figures. STILL OPEN: income tax brackets, the tax-free benefit ceiling, regional minimum wages, special immigration routes and moveable holiday dates.
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