菲律賓薪資方面作業及所得稅扣繳-簡化版
永輝協同菲律賓文員薪資考勤作業服務，係由永輝啟佳聯合會計師事務所發展出來的，服務人員具備有嚴謹、仔細、守密的基因。
台灣及菲律賓同事協同為您服務。協助遠端控管菲律賓員工考勤狀況。符合勞動法規，稅務法規。遠端雲端作業，克服台籍派不出去的困難。
使用雲端薪資與考勤系統支援，提供人事基本資料維護，薪資資料維護，請假單，加班單，GPS打卡，排班，薪資計算，薪資支付，薪資查詢等作業。
Email：mnl4ww@evershinecpa.com
或
聯絡人：蘇 玉 燕 副總經理
手機：+886-928-486-835
skype: rachelsu8
wechat: r0928486835
電話：+886-2-2717-0515 分機:104
菲律賓社會保險,醫療保險,退休金規定
社會保險SSS:
雇主7.55%: PHP83.70 – 1208.70 (Employer Share)
員工1.25%:PHP36.30 – 581.30 (Employee Share).
醫療保險Phil Health:
雇主3.36%:PHP100.00 – 437.50 (Employer Share)
員工1.25%:PHP100.00 – 437.50 (Employee Share).
員工部分由雇主代扣後繳給菲律賓政府
繳交期限與繳交機制
每個月10日15日間繳交上月所得稅扣繳, 可手動繳交也可電子繳交
每個月15日間繳交上月安家發展互助基金HDMF
SSS:Social Security System 外商社會保險
PhilHealth Insurance PBR 外商健康保險
薪資作業日程表
Jan/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Jan/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15 Jan : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Jan/15 : HDMF ( Home Development Mutual Fund) remittance
Feb/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Feb/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15Feb : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Feb/15 : HDMF ( Home Development Mutual Fund) remittance
Mar/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Mar/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15Mar : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Mar/15 : HDMF ( Home Development Mutual Fund) remittance
Apr/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Apr/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15Apr : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Apr/15 : HDMF ( Home Development Mutual Fund) remittance
May/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
May/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15May : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
May/15 : HDMF ( Home Development Mutual Fund) remittance
Jun/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Jun/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15Jun : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Jun/15 : HDMF ( Home Development Mutual Fund) remittance
Jul/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Jul/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15Jul : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Jul/15 : HDMF ( Home Development Mutual Fund) remittance
Aug/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Aug/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15Aug : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Aug/15 : HDMF ( Home Development Mutual Fund) remittance
Sep/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Sep/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15Sep : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Sep/15 : HDMF ( Home Development Mutual Fund) remittance
Oct/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Oct/10 : Income tax withheld by manual taxpayers for PM Forms =(1601-C, E, F & 1602 ): BIR=Bureau of Internal Revenue
11-15oct : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Oct/15 : HDMF ( Home Development Mutual Fund) remittance
Nov/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Nov/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15Nov : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Nov/15 : HDMF ( Home Development Mutual Fund) remittance
Dec/10 : Certificates Final Income tax Withheld & Creditable Tax Withheld for PM Forms = (2306 & 2307)
Dec/10 : Income tax withheld by manual taxpayers for PM Forms = (1601-C, E, F & 1602): BIR=Bureau of Internal Revenue
11-15Dec : E-filing of Monthly Remittance of IT Withheld by EFPS-registered for PM Forms = (1601-C, E, F & 1602): EFPS=Electronic Filing and Payment System
Dec/15 : HDMF ( Home Development Mutual Fund) remittance
菲律賓勞工素質及結構 菲律賓勞工法令
菲律賓勞工素質及結構
1.菲國勞工充沛，工廠不虞缺乏勞工，素質亦高。
2.惟因處熱帶，性情較懶散，亦較被動，須要有較完善之管理制。
3.菲律賓2014年可工作人口總數為6,417萬人，就業人數僅3,812萬人，就業率59.4%。
4.其中農業、工業及服務業就業人數比例依序為：31.0%、15.6%、53.4%。
菲律賓勞工法令
1.菲憲法明文規定，工人有罷工之權利，有關工會及罷工問題，我業者宜謹慎處理。
2.1974年所公佈之勞工法，對員工之福利、請假、等各事項皆有明文規定，重要者為強制性社會保險（SSS）、健康保險及購房預備金（Pag-IBIG），每年12月份另加發1個月年終獎金。
3.菲國工人1星期工作6天，每天工作8小時，最低工資因地區而異，以在馬尼拉地區最高（2014年1月起每日466披索）。
4.此外，企業往往另提供病假、休假、國定假日、退休俸、膳食交通津貼及制服等福利。
5.資遣勞工時，雇主必須在資遣1個月前以書面通知員工，並副知勞工部，工作每滿1年發給相當於1個月工資之資遣費，滿半年者，以1年計。
6.雖無明文規定，一般而言，員工病假及休假1年內合計分別不得超過15日。
7.工時每日以8小時或每週48小時為限，加班工資計算方式由10%～200%不等。平常工作日加班為正常工時外加25%，晚班外加10%，假日加班則為正常工時之兩倍。
8.婦女產假60日，倘為剖腹產則為78日，男性可有7日給薪陪產假。
9.15歲以下童工原則上不得聘用，除非在監護人直接看護下且不得影響就學，亦不得從事危險性工作；15歲至18歲勞工則不得從事危險性工作。
居留權&聘用外籍員工&外商子女可就讀之教育機關
http://www.boca.gov.tw/content.asp?CuItem=6
1.居留權之取得及移民相關規定及手續
菲律賓特別投資居留權簽證分為投資移民及退休移民兩種，投資移民匯款證明不得少於7萬5,000美元，眷屬每人為300美元。退休移民為2萬美元
2.聘用外籍員工之規定、承辦機關及申辦程序
外籍員工必須先向菲國勞工就業部申請取得工作許可證後，始可向移民局申請職業簽證。
所須之文件計有：1. 工作展望、2. 勞動契約、3. 雇主計畫書。外僑居留證效期5年。
3.外商子女可就讀之教育機關及經營情形
此間擁有甚多之國際性學校，包括美國國際學校、英國國際學校、新加坡學校、歐僑學校、日僑學校、中正學院及韓僑學校等。
國際學校每年學費約7,000美元起，亦有其他學校提供較低廉學費之高等標準教育，每年學費約僅5萬披索
聯繫我們：
Email：mnl4ww@evershinecpa.com
或
聯絡人：蘇 玉 燕 副總經理
手機：+886-928-486-835
skype: rachelsu8
wechat: r0928486835
電話：+886-2-2717-0515 分機:104
