The Philippines

Last updated on August 23rd, 2022

Country Overview



Payroll cycle 

Monthly, 13th salary paid on or before 24 December 

Employer taxes  


Minimum wage  

Region and job specific, from PHP315 to PHP570 a day

Working hours  

8 hours a day, Monday – Friday/Saturday 

Latest HR Statutory Updates

June 2022

  • Philippines Minimum Wages Increase

    • Region II (Cagavan Valley)

    • Region IV-B (Mimaropa)

    • Region CAR (Cordillera Administrative Region)

    • Region VII (Central Visayas)

    • Region X (Northern Mindanao)

    • Region XI (Davao Region)

MAY 2022

  • Philippines Minimum Wages Increase

    • Region NCR (National Capital Region)

    • Region I (Ilocos Region)

    • Region II (Cagavan Valley)

    • Region IV-B (Mimaropa)

    • Region V (Bicol Region)

    • Region VI (Western Visayas)

    • Region XII (Soccsksargen)

    • Region XIII (Caraga Region)

  • New PhilHealth Contribution Effective June 2022

APRIL 2022

  • Revised BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) September 2021 ENCS

MARCH 2022

  • No Statutory Updates


  • No Statutory Updates


  • Reporting of separated employee using the payment reference number facility


  • No Statutory Updates


  • No Statutory Updates


  • No Statutory Updates


  • No Statutory Updates


  • No Statutory Updates

JULY 2021

  • No Statutory Updates

JUNE 2021

  • No Statutory Updates

MAY 2021

  • Advisory on the filing of amended Annual Income Tax Returns (AITR) for taxable period ending December 31, 2020

  • Circularizing the Updated List of BIR Forms and its Availability

  • Double pay for work done on Labor Day

  • CoViD-19 now a compensable work-related disease

APRIL 2021

  • Clarifying the Deadline for Filing of Annual Income Tax Returns (AITR) for Taxable Year Ending December 31,2020; Providing Guidelines in the Manner of Filing Thereof’ Including the Use of Electronic Signature; and Reiterating Availability of eAFS

MARCH 2021

  • Filing of Returns as well as Payment of Taxes Due Thereon Falling Within the period March 22,2021 to April30,2021

  • Guidelines in the Filing of Tax Returns Including the Required Attachments and Payment of Internal Revenue Taxes

  • Availability of Offline Electronic Bureau of Internal Revenue Forms (eBlRforms) Package Version 7.8

  • Allowing the Use of Electronic Signature (e-signature) on Certain Bureau of Internal Revenue (BIR) Forms/Certificates and Providing the Policies and Guidelines Therefor


  • Guidelines in the Filing of Tax Returns Including the Required Attachments and Payment of Internal Revenue Taxes

  • PhilHealth extends payment deadline for employers

  • Higher pay for Pinoy workers on Feb holidays

  • Advisory On The Availability Of Job Aid And Software Patch For The Inclusion Of Certain Alphanumeric Tax Codes (Atcs) In The Bir Alphalist Data Entry Program Version 7.0

  • Extension of the Deadline for the Filing/Submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F)

  • Clarifications on the Filing of BIR Form Nos. 1604-CF, 1604-E and Other Matters


  • Availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aids


  • Manual Filing of Tix Returns and Manual Payments of Taxes Due Thereon During Unavailability of the Electronic Filing and Payment System and Due to Typhoon Rolly and Ulysess

  • Higher pay for workers for December holidays

  • New Schedule for SSS contribution Effective January 2021

  • New PhilHealth Contribution Effective January 2021

  • Revenue Memorandum Circular No. 125-2020 announces the availability of BIR Form No. 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) January 2018 (ENCS) in the Electronic Filing and Payment System (eFFS)

  • Pag-IBIG postpones hike of decades-old contribution rate


  • No Recent Statutory Updates


  • No Statutory Updates


  • Pag-IBIG Fund considers postponing increase in decades-old contributions

  • Regular Holidays and Special (non-working) days for the year 2021


  • Workers to get double pay on Eid’l Adha

  • IRIS’ CRR and RFP Modules rolled out

  • Prescribing Guidelines on the Use of eAFS System for the Submission of Attachments to the Income Tax Returns of Taxpayers with Fiscal-Year Accounting Period and in the Submission of Attachments to the Quarterly Income Tax Returns

JULY 2020

  • No Statutory Updates

JUNE 2020

  • Notification regarding persons conducting business through any form of electronic media regarding their tax obligation and registration of business with BIR

  • Facility for electronic submission of filed 2019 ITRs and required attachment

  • PhilHealth payment deadline extended further

  • Pag-IBIG Fund extends remittance deadline for employers to June 30

MAY 2020

  • Deadline for submission as well as payment of Tax extended

  • Workers to get double pay on 25 May 2020

APRIL 2020

  •   Deadline for Tax payment and Payment Method

  • Acceptance of payment of Internal Revenue Taxes during the Enhanced Community Quarantine(ECQ)

MARCH 2020

  • Filing and Payment of 2019 Annual Income Tax Returns


  • No Statutory Updates


  • No Statutory Updates

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