在菲律賓外派人員個人所得稅QA -

The term “employee” refers to any individual who is the recipient of wages including an officer of a corporation. Any nonresident employee is defined as an “individual doing business in the Philippines” if he/she stays longer than 180 days during any calendar year.

2.4. 員工個人所得稅率和級距

菲律賓的所得稅稅率根據個人收入從零到 35% 逐步變化。

自 2023 年 1 月 1 日起，菲律賓的個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（菲律賓比索）	所得稅稅率
高達25萬比索	零
超過250,000比索至400,000比索	工資金額超過250,000比索的 15%
超過40萬比索至80萬比索	22,500比索加上超過400,000比索工資金額的 20%
超過80萬比索至200 萬比索	102,500比索加上超過800,000比索工資金額的 25%
超過200 萬比索至800 萬比索	402,500比索加上超過200萬比索薪資金額的 30%
超過800 萬比索	2,202,500比索加上超過800萬比索薪資金額的35%

自2018年1月1日至2022年12月31日，菲律賓的個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（菲律賓比索）	所得稅稅率
高達25萬比索	零
超過250,000比索至400,000比索	工資金額超過250,000比索的 20%
超過40萬比索至80萬比索	30,000比索加上超過400,000比索工資金額的 25%
超過80萬比索至200 萬比索	130,000比索加上超過800,000比索工資金額的 30%
超過200 萬比索至800 萬比索	490,000 比索加上超過200萬比索薪資金額的 32%
超過800 萬比索	2,410,000比索加上薪資超過800萬比索金額的35%

In English

2.4. Rates and Thresholds —

Income tax rates in the Philippines are levied on a progressive scale, raging from zero to 35% depending on an individual’s income.

Effective from Jan. 1, 2023, the Philippines’ personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income (Philippine Pesos)	Income Tax Rate
Up to ₱250,000	zero
More than ₱250,000 and up to ₱400,000	15% of the amount of salary exceeding ₱250,000
More than ₱400,000 and up to ₱800,000	₱22,500 plus 20% of the amount of salary exceeding ₱400,000
More than ₱800,000 and up to ₱2 million	₱102,500 plus 25% of the amount of salary exceeding ₱800,000
More than ₱2 million and up to ₱8 million	₱402,500 plus 30% of the amount of salary exceeding ₱2 million
More than ₱8 million	₱2,202,500 plus 35% of the amount of salary exceeding ₱8 million

Effective from Jan. 1, 2018, to Dec. 31, 2022, with regard to employment income, the Philippines’ personal income tax rates and minimum and maximum amounts of annual income for each tax bracket were as follows:

Range of Annual Income (Philippine Pesos)	Income Tax Rate
Up to ₱250,000	zero
More than ₱250,000 and up to ₱400,000	20% of the amount of salary exceeding ₱250,000
More than ₱400,000 and up to ₱800,000	₱30,000 plus 25% of the amount of salary exceeding ₱400,000
More than ₱800,000 and up to ₱2 million	₱130,000 plus 30% of the amount of salary exceeding ₱800,000
More than ₱2 million and up to ₱8 million	₱490,000 plus 32% of the amount of salary exceeding ₱2 million
More than ₱8 million	₱2,410,000 plus 35% of the amount of salary exceeding ₱8 million

2.5. 僱主扣繳稅號登記

在僱傭合約開始之日起 10 天內; 業務開始之日或之前; 繳納任何稅款之前或提交納稅申報表、報表或聲明時都需要有稅務登記。每年 1 月 31 日之前, 每家企業需繳納 500比索的年度註冊費。

註冊後，每個註冊的實體或個人都會收到一個納稅人識別號碼（TIN）。

In English

2.5. Registration —

Registration is required within 10 days from the start date of an employment contract; on or before the commencement of business; before payment of any tax due; or upon filing a tax return, statement or declaration. An annual registration fee of ₱500 for every business needs to be paid upon registration before Jan. 31 every year.

After registration, each registered entity or individual will receive a Taxpayer Identification Number (TIN).

2.6. 員工個人所得應稅金額

應納稅的收入包括服務報酬、薪水、工資、佣金、年金、獎品和獎金、退休金以及從貿易或業務行為或從事專業活動中獲得的總收入。

免稅收入包括：社會安全金；透過贈與獲得的財產的價值；受傷或生病的賠償；退休金；獎品和獎勵；出售債券的收益和贖回共同基金股票的收益。不超過 90,000比索的獎金（例如第 13 個月的工資）可免稅。

In English

2.6. Taxable Amounts —

Taxable income includes compensation for services, fees, salaries, wages, commissions, annuities, prizes and winnings, pensions and gross income derived from the conduct of trade or business or the exercise of a profession.

Income exempt from taxation includes: social security contributions; the value of property acquired by gift; compensation for injuries or sickness; retirement benefits and pensions; prizes and awards; gains from the selling of bonds and gains from redemption of shares in mutual fund. Bonuses such as 13th-month pay are exempt up to ₱90,000.

2.7. 扣繳方法

雇主必須在支付工資時從僱員的工資中預扣所得稅。當僱員的報酬超過最低工資或每月5,000比索時（以較高者為準），無需預扣稅款。

In English

2.7. Withholding Methods —

Employers are required to withhold income taxes from their employees’ paychecks at the time the wages are paid. Withholding is required when an employee’s compensation is more than the minimum wage or more than ₱5,000 a month; whichever is higher.

2.8. 員工個人所得申報退稅及匯款

代扣僱員薪資稅的雇主必須向國稅局提交 1601-C 表格，即代扣代繳薪資所得稅月度匯款申報表。雇主可以使用國稅局的電子申報和付款系統(eFPS) 以電子方式提交 1601-C 表格。雇主選擇電子申報時必須提交1601-C 表格, 並依據RR No. 26-2002去繳納扣繳所得稅，RR No. 26-2002定義了五組雇主類型及各分類提交和付款到期日的時間:

• A 組：扣繳當月結束後 15 天；

• B 組：扣繳當月結束後 14 天；

• C 組：扣繳當月結束後 13 天；

• D 組：扣繳當月結束後 12 天；和

• E 組：扣繳當月結束後 11 天。

透過紙本提交1601-C 表格以報告一個月內發生的預扣稅款的雇主必須提交三份副本，報告1 月至11 月一個月內發生的預扣稅款的表格應在下個月的10 日之前提交發生的預扣稅; 報告 12 月發生的預扣稅的表格，其截止日期為隔年 1 月 15 日。當雇主選擇使用 1601-C 紙本報告預扣稅款資料時，當月需要預扣的稅款的繳交截止日期為該月 1601-C 紙本報告的提交截止日期。

雇主必須向營業地點內有管轄權的 BIR 區辦事處的授權代理銀行進行提交稅報和付款。如果沒有授權代理銀行，必須向雇主營業地管轄內的地區辦事處的稅務官員進行提交稅報和付款。年度稅務申報表必須在 1 月 31 日之前使用表格 1604-CF（年度代扣所得稅和年度最終預扣稅資訊申報表）提交。報稅表必須提交給雇主營業所在地管轄的稅務區辦公室的稅務官員或市財務主管。

員工必須在每年 4 月 15 日之前提交年度所得稅申報表。應向業務所在地的授權代理銀行、稅務區官員、收款代理或授權財務主管進行提交。

In English

2.8. Returns and Remittance —

Employers who withhold income taxes on employees’ compensation must file Bureau of Internal Revenue’s Form 1601-C, Monthly Remittance Return of Income Taxes Withheld on Compensation. Employers can electronically file Form 1601-C using the Bureau of Internal Revenue’s Electronic Filing and Payment System (eFPS).

While filing electronically, employers must file Form 1601-C and remit the withheld taxes according to the schedule found in RR No. 26-2002, which identifies five groups of employers with varying filing and payment due dates and the types of employers in each group:

• Group A: 15 days following the end of the month in which withholding occurred;

• Group B: 14 days following the end of the month in which withholding occurred;

• Group C: 13 days following the end of the month in which withholding occurred;

• Group D: 12 days following the end of the month in which withholding occurred; and

• Group E: 11 days following the end of the month in which withholding occurred.

Employers filing Form 1601-C via paper to report withholding that occurred during a month must file three copies of the form. Those forms report tax withholding that occurred in each month from January to November due by the 10th day of the month following the withholding occurred and report withholding that occurred in December due by Jan. 15 of the next year. When employers choose to report tax withholding data using paper copies of Form 1601-C, the due date for remitting withheld taxes during a month is the due date for filing the paper copies of Form 1601-C for that month.

The tax return and payments must be made to the authorized agent bank of the BIR District Office with jurisdiction same as the employer’s place of business. If there is no authorized agent bank, the tax return and payments must be made to the revenue collection officer of the district office with jurisdiction same as the employer’s place of business. Annual tax returns must be submitted by Jan. 31 using Form 1604-CF, Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes. Returns must be filed with the revenue collection officer or city/municipal treasurer of the revenue district office with jurisdiction same as the employer’s place of business.

Employees are required to submit annual income tax returns by April 15 of each year. Filing is considered to be done with an authorized agent bank, Revenue District Officer, Collection Agent or authorized Treasurer of the city or municipality where the business takes place.

2.9. 員工持股計畫

在菲律賓，來自股票選擇權計畫的收入和收益被視為附加福利，並根據《國家內部稅收法》納稅。應納稅收入為股票選擇權行使日的帳面價值或公平市價（以較高者為準）與授予日所確定的價格之間的差額。

如果員工選擇根據股票計劃出售或交換股票，則所獲得的收益需要納稅。如果出售或交換的股票屬於未在證券交易所交易的國內公司，則收益將作為資本利得課稅。如果股票是透過當地證券交易所進行交易，則交易需繳納股票交易稅。出售或交換外國公司股票的收益作為一般收入徵稅。

In English

2.9. Employee Share Plans —

Income and gains derived from stock option plans in the Philippines is treated as a fringe benefit and taxed as such under the National Internal Revenue Code. The taxable income is defined as the difference between the book value or fair market value (whichever is higher) on the date the stock option is exercised and the price fixed on the grant date.

If an employee chooses to sell or exchange stock under a share plan, the gain derived is subject to tax. If the stocks sold or exchanged are in a domestic corporation rather than traded in the Stock Exchange, the gains are taxed as capital gains. If the stocks are traded through the Local Stock Exchange, the transactions are subject to a stock transaction tax. Gains from the selling or exchanging of stocks of foreign corporations are taxed as regular income.

2.10. 記錄保存

從薪資收入中預扣的所得稅報告通常必須保留至少 10 年，從應提交之日起算。

In English

2.10. Recordkeeping —

Reports of income taxes withheld from employment income generally must be kept for at least 10 years from the day they are required to be submitted.

2.11. 處罰

一般違反所得稅法的行為可處以至少相當於所欠稅款、利息和附加費兩倍的罰款。

逃稅可處以總計30,000比索至100,000比索的罰款，以及兩年至四年的監禁。

未能提交納稅申報表、提供正確和準確的資訊、或預扣或繳納稅款，將被處以至少 10,000 比索的罰款和一年至 10 年的監禁。

違反扣繳所得稅規定的將被處以5,000比索至50,000比索的罰款以及至少六個月零一天至兩年的監禁。

In English

2.11. Penalties —

General violations of the income tax code can be punished by fines totaling at least twice the amount of taxes, interests and surcharges owed.

Tax avoidance is punishable by a fine totaling from ₱30,000 to ₱100,000 along with imprisonment from two years to four years.

Failure to file a return, provide correct and accurate information, or withhold or remit taxes is punished by a fine at least ₱10,000 along with imprisonment from one year to 10 years.

Infractions of the withholding tax provision is punishable by a fine from ₱5,000 to ₱50,000 along with imprisonment from at least six months and one day to two years.

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