Hiring in the Philippines

A foreign company can hire in the Philippines through its own local entity, an employer of record arrangement, or a genuinely independent contractor. The NCR non-agriculture wage floor is ₱755 per day from 26 September 2026; employment also brings statutory costs beyond wages. 4dev.com is a global contractor platform working with contractors in the Philippines where the engagement is genuinely independent.

Three ways to hire in the Philippines

Choose the route by who employs the person, who carries the statutory obligations and who controls the work in practice.

Route	Legal employer	What you pay on top of salary	How you end it
Your own entity	Your Philippine entity	The nominal 14.5% employer components: SSS 10% on monthly salary credit, PhilHealth 2.5% of basic salary and Pag-IBIG 2% of capped fund salary; also fixed EC and eligible rank-and-file thirteenth-month pay	Ground-dependent employment termination
Employer of record	The provider where the arrangement is structured as employment through that provider	The applicable employment costs and a provider fee set by the service agreement; no single fee can be assumed	Ground-dependent employment termination, alongside the service-agreement terms
Contractor	No legal employer where the individual is genuinely independent	Contract consideration and any agreed service terms; it is not an employee-salary cost model	The service contract’s termination terms, provided the relationship remains genuinely independent

For direct employment, 14.5% is the nominal sum of three employer rates. The actual budget also includes fixed EC and, for eligible rank-and-file employees, thirteenth-month pay; the contributions use different bases and caps, detailed below.

The provider’s title does not settle how an employer of record arrangement is treated. In a contracting arrangement, the DO 174 test looks at capital or investment, the work involved and who controls its methods; core work alone is not a blanket bar to contracting out.

For a genuinely independent contractor, there is no legal employer. The service contract matters alongside actual control and day-to-day practice; a higher gross quote alone cannot make the route comparable with employment.

The labour market: where to hire and what salaries mean

Match salary benchmarks to the role, location and definition of pay in the offer. The Philippine Statistics Authority’s 2024 survey reports national, NCR, industry and occupation figures, each drawn from a defined population.

Salary reference points

The signed PSA 2024 Occupational Wages Survey release covers full-time time-rated workers in formal establishments with at least 10 workers. Its wage rate combines basic pay and regular cash allowances, so it is not interchangeable with basic pay when an employment contract or a cost model uses the latter.

Nationwide average wage rate	₱21,544/mo (2024 formal) — ₱20,309 basic pay + ₱1,235 regular allowances	PSA 2024 OWS signed release
NCR wage rate	₱29,310 — ₱27,318 basic pay + ₱1,992 regular allowances	PSA 2024 OWS signed release
Information and Communications	₱40,931 average monthly basic pay	PSA 2024 OWS signed release
Software developers in Publishing Activities	₱66,180 average monthly wage rate	PSA 2024 OWS signed release

NCR is a regional benchmark; Information and Communications is an industry basic-pay average. The publishing software-developer figure covers a specific role and industry, but is a wage rate that may include allowances. The cost illustration below explicitly assumes the whole amount is basic pay.

Registering as an employer, step by step

A Philippine employer needs corporate, tax and social-insurance records. The steps have different agency requirements, so plan the sequence around the entity route and the employee’s start date.

Step	What happens	Takes
Establish the entity, where applicable	SEC OneSEC aims to issue a digital certificate for eligible domestic stock corporations	One-day approval target only for eligible domestic stock corporations; a foreign corporation route differs
Register the corporation or partnership for tax	File BIR Form 1903	Agency processing time varies
Register the employer and initial employees with SSS	SSS coverage starts on the first operating day; CBP or My.SSS can carry the initial employee report, and the earliest employee start date sets the employer’s date of coverage	Agency processing time varies
Register with PhilHealth	Submit ER1; after processing, PhilHealth issues the employer number and certificate	Agency processing time varies
Report new hires to PhilHealth	Submit ER2 for each new hire	Within 30 days of starting
Use the unified employee report	The Central Business Portal captures employee information for SSS, PhilHealth and Pag-IBIG	Processing depends on the route and agency

OneSEC’s one-day approval target applies only to eligible domestic stock corporations, not to the entire employer setup or a foreign corporation’s route. Once the required corporate information is available, prepare agency records in parallel where their conditions allow. SSS coverage starts on the employer’s first operating day, and PhilHealth ER2 is due within 30 days of each new hire’s start; the other agency steps do not yield one reliable total setup time.

Hiring and onboarding

Before work begins, align the role, applicable regional wage, pay definition, statutory reporting and any work-authorization requirement with the arrangement actually being used. A job title or a probation label alone does not settle employment status.

Legal limits

Probation is up to 6 months from the first workday, unless an apprenticeship agreement provides a longer period. The employer must make reasonable regularization standards known at engagement; the employment arrangement must also be assessed by its actual structure rather than a declaration on paper.

Onboarding checklist

• Set out the agreed role and pay terms, including the distinction between basic pay and regular allowances.
• Select the applicable regional wage order before setting the wage floor.
• Record the employment status, establish the PhilHealth employer record and make the required SSS, PhilHealth and Pag-IBIG employee reports; the CBP can capture a unified SSS, PhilHealth and Pag-IBIG report.
• Check whether the person is an eligible rank-and-file employee for thirteenth-month pay: eligibility begins after at least one month of work in the calendar year, and non-integrated allowances, overtime and premiums are generally outside its basic-pay base.
• If the person will work in the Philippines as a foreign national, confirm the AEP and immigration requirements before employment; a change of job or employer after an AEP is issued needs prior DOLE approval.

When a foreign national works in the Philippines

Philippine employment by a foreign national generally requires both DOLE work authorization and the appropriate Bureau of Immigration status; an AEP is not itself a visa. The AEP rules require the employer to secure the permit before actual employment unless an exemption or exclusion applies.

An exemption or exclusion category still requires the foreign national to request the corresponding certificate, rather than treating category membership as the procedure. For the immigration side, the Bureau of Immigration describes the 9(g) pre-arranged employee visa as a route with a Philippine-based company petitioner; a later change of job or employer after an AEP is issued needs prior DOLE approval.

A Special Work Permit concerns specific services or activities outside an employment arrangement, so it is not a short substitute for Philippine employment. Check the current DOLE and immigration filing instructions for the applicable authorization route before setting a start date.

Which minimum wage applies to this job?

Choose the wage floor by work location, sector and establishment class before putting a daily rate into payroll. The Philippines has regional wage orders, so NCR’s rate is not a national minimum.

For NCR, Wage Order NCR-28 has applied since 26 September 2026. Its current classes are:

Other covered NCR non-agriculture	₱755/day (NCR non-agri)	NWPC NCR-28 rate matrix
Agriculture, retail or service establishments with 15 workers or fewer, and manufacturing regularly employing fewer than 10 workers	₱718/day	NWPC NCR-28 rate matrix
Outside NCR	Select the applicable regional wage-board order	NWPC regional wage boards

Within NCR, sector and, for the specified retail, service and manufacturing classes, worker count determine which floor applies. Outside NCR, check the regional order.

The historical series below holds the comparison to NCR non-agriculture, the same category as the ₱755 current floor. It shows the year-end rate in 2021–2025 and the current NCR-28 rate for 2026.

2021 year-end	₱537/day	NWPC historical NCR wage summary
2022 year-end	₱570/day	NWPC historical NCR wage summary
2023 year-end	₱610/day	NWPC historical NCR wage summary
2024 year-end	₱645/day	NWPC historical NCR wage summary
2025 year-end	₱695/day	NWPC historical NCR wage summary
2026 current NCR-28	₱755/day	NWPC NCR-28 rate matrix

NCR-27’s scheduled second tranche for 20 January 2027 remains under litigation. Those rates are a planning watch item, not a current payroll floor.

Taxes and contributions

The nominal employer contribution sum is 14.5%: SSS at 10%, the employer’s half of PhilHealth at 2.5%, and Pag-IBIG at 2%. Their salary-credit, basic-pay and capped fund-salary bases differ, and the budget also includes fixed EC and eligible thirteenth-month pay. Employee income tax is separate and follows the 0–35% taxable-income schedule.

Employer SSS	10% of monthly salary credit; the 2025 schedule caps the credit at ₱35,000	SSS contribution rates
Employees’ Compensation (EC)	Employer-only: ₱10 at monthly salary credit up to ₱14,500, or ₱30 at ₱15,000 and above	SSS contribution rates
PhilHealth	5% of monthly basic salary, shared equally by employer and employee; the contribution base has a ₱10,000 floor and ₱100,000 ceiling	PhilHealth 2026 premium notice
Employer Pag-IBIG	2% of fund salary; the maximum fund salary is ₱10,000, so the usual employer cap is ₱200 a month	Pag-IBIG Fund Act
Thirteenth-month pay	At least one-twelfth of basic salary for eligible rank-and-file employees who have worked at least one month in the calendar year	DOLE statutory-benefits handbook
Employee income tax	0–35% of taxable income; the employer withholds compensation tax through Form 1601-C	BIR tax table; Form 1601-C instructions

For SSS, the monthly salary credit is not the same thing as remuneration at every pay level. For PhilHealth and the thirteenth-month calculation, the relevant distinction is basic salary: regular allowances can affect a wage-rate statistic but do not automatically enter the basic-pay base.

What an employee actually costs you

The three illustrations use 2024 survey pay for full-time time-rated workers in formal establishments with at least 10 workers. Each assumes 12 equal paid months, eligible rank-and-file status and a thirteenth month on basic pay. Monthly employer costs include SSS at the applicable monthly salary-credit band, PhilHealth on basic pay within its ₱10,000 floor and ₱100,000 ceiling, Pag-IBIG on fund salary capped at ₱10,000, and ₱30 fixed EC. The monthly budget equivalent spreads the annual thirteenth-month amount across the year; it is an accrual, not identical cash payroll every month.

2024 salary input	Employer SSS / month	Employer PhilHealth / month	Employer Pag-IBIG / month	EC / month	Thirteenth month	Annual employer budget	Monthly budget equivalent
NCR average basic pay: ₱27,318	₱2,750	₱682.95	₱200	₱30	₱27,318	₱399,089.40	₱33,257.45
Information and Communications average basic pay: ₱40,931	₱3,500	₱1,023.28	₱200	₱30	₱40,931	₱589,142.36	₱49,095.20
Software developers in Publishing Activities: ₱66,180 wage rate, assumed all-basic for this illustration	₱3,500	₱1,654.50	₱200	₱30	₱66,180	₱924,954.00	₱77,079.50

SSS and Pag-IBIG reach their model caps in the two higher-pay examples, while PhilHealth still follows basic pay within its own range. The third row treats the PSA publishing software-developer wage rate as all-basic only for this illustration; an actual contract must distinguish any allowances from basic pay.

These budgets exclude employer of record or provider fees, overtime, contractual benefits and employee income tax. Salary terms, eligibility and contribution bases must be checked for the actual hire.

Working time and overtime

The ordinary measure is an eight-hour day. Hours beyond that day can create overtime, but the day on which they are worked changes the base: an ordinary-day overtime hour is not priced the same way as an overtime hour on a rest day, special non-working day or regular holiday.

Ordinary day	Work beyond eight hours: at least 25% extra on that day’s hourly rate (125% of the basic-wage hourly rate)	DOLE statutory-benefits handbook
Scheduled rest day or special non-working day	Work beyond eight hours: at least 30% extra on the applicable day’s hourly rate	DOLE statutory-benefits handbook
Regular holiday	First eight hours worked: generally 200% of the daily rate	DOLE statutory-benefits handbook
Regular holiday, scheduled rest day or special non-working day	Work beyond eight hours: at least 30% extra on the applicable day’s hourly rate	DOLE statutory-benefits handbook
10 p.m.–6 a.m.	Each qualifying night-work hour: 10% of the employee’s regular wage	DOLE statutory-benefits handbook

For rest-day and holiday overtime, the extra 30% is added to the hourly rate already applicable to that day. The DOLE statutory-benefits handbook sets out the distinct bases shown in the table.

Regular holidays and special non-working days have different first-eight-hour rules. Work on a regular holiday generally pays 200% for those hours, while a special non-working day follows no-work-no-pay if no work is required or allowed, subject to a better policy or collective agreement, and pays at least 130% when worked.

The 10% night-shift differential applies to qualifying work between 10 p.m. and 6 a.m. Check the employee’s coverage under the overtime and night-work rules before calculating these premiums.

Leave, sick pay and parental leave

Statutory absence rights do not all work the same way. Service incentive leave is an employer leave entitlement, while the SSS sickness benefit is a cash benefit with its own contribution and notice conditions; a contract can provide further paid sick leave.

Service incentive leave

Covered employees receive paid service incentive leave: 5 days after 1 year of service, usable for sickness, vacation or other purposes. The DOLE statutory-benefits handbook excludes government employees, people in another’s personal service, qualifying managerial employees or members of a managerial staff, unsupervised field personnel, employees already receiving at least five paid vacation days, and establishments regularly employing fewer than ten workers. Unused SIL may be converted to cash at year-end or on separation, using the salary rate at the time of commutation.

Sickness cash benefit

The SSS sickness benefit applies where sickness or injury prevents work for at least four days, the member has at least three contributions in the qualifying 12-month period, required notice is given, and current company sick leave with pay has been exhausted. The daily benefit is 90% of average daily salary credit, so it is neither the same measure as an employee’s contractual sick-pay promise nor an additional five-day SIL balance.

Parental leave

Maternity: live childbirth	105 days with full pay; a qualifying solo parent receives 15 further paid days and may take a further 30 days unpaid with notice. At least three monthly SSS contributions in the 12 months before the semester of childbirth and pregnancy notice to the employer are required; the employer generally pays the salary differential.	DOLE statutory-benefits handbook
Maternity: miscarriage or emergency termination of pregnancy	60 days with full pay, with the same SSS contribution and employer-notice conditions.	DOLE statutory-benefits handbook
Paternity	Seven days with full pay for the first four deliveries, including childbirth or miscarriage, of a legitimate spouse with whom the married male private-sector employee cohabits. He must be employed at delivery, notify the employer of the pregnancy and expected delivery date, and normally apply within a reasonable period before the expected birth or under workplace rules; no prior application is required for miscarriage.	RA 8187; DOLE statutory-benefits handbook
Solo-parent leave	Up to seven paid working days each year for a qualifying solo parent with six months’ continuous or interrupted service and a valid SPIC.	Expanded Solo Parents Welfare Act IRR

Maternity leave is available in every instance of pregnancy, miscarriage or emergency termination of pregnancy for a qualified female worker. Physical separation because of work does not itself defeat paternity-leave cohabitation, while paternity and solo-parent leave each retain their own grounds and eligibility conditions; the solo-parent IRR makes the annual leave forfeitable and noncumulative.

Public holidays and thirteenth-month pay

The 2026 calendar affects both staffing and premium-pay planning. Regular holidays and special non-working days use different pay rules, while thirteenth-month pay is a separate annual obligation for eligible rank-and-file employees.

12 regular holidays (2026)

Date	Regular holiday
1 January	New Year’s Day
20 March	Eid’l Fitr
2 April	Maundy Thursday
3 April	Good Friday
9 April	Araw ng Kagitingan
1 May	Labor Day
27 May	Eid’l Adha
12 June	Independence Day
31 August	National Heroes Day
30 November	Bonifacio Day
25 December	Christmas Day
30 December	Rizal Day

Proclamation 1006 supplies the ten listed regular holidays. The Eid’l Fitr and Eid’l Adha dates come from separate nationwide proclamations: 20 March and 27 May.

Special non-working days in the same 2026 calendar are Chinese New Year (17 February), Black Saturday (4 April), Ninoy Aquino Day (21 August), All Saints’ Day (1 November), All Souls’ Day (2 November), the Feast of the Immaculate Conception (8 December), Christmas Eve (24 December) and the last day of the year (31 December). EDSA People Power Revolution Anniversary on 25 February is a special working day.

Work on a regular holiday generally pays 200% for the first eight hours. A special non-working day follows no-work-no-pay where no work is required or allowed, unless a policy or collective agreement is more favourable; if worked, it pays at least 130%.

Thirteenth-month pay

An employee who is rank-and-file and has worked at least one month in the calendar year receives at least one-twelfth of basic salary earned, due by 24 December. DOLE’s statutory-benefits handbook allows part of the amount to be advanced before the school year and the balance paid by that date.

Allowances, overtime, premiums, night differential and holiday pay stay outside the basic-salary calculation unless an agreement, company practice or policy integrates them into basic pay. Thirteenth-month pay is also outside regular wage for overtime and premium calculations and the listed SSS, national-health-insurance and related contribution bases; this is why the employer-cost illustrations accrue it separately from monthly contributions.

Ending employment: cause, notice and payment

The legal ground determines the dismissal procedure and any statutory separation pay. Just cause and authorized cause follow different notice rules, and the authorized-cause payment formula depends on the ground.

Notice and separation pay by cause

Cause or route	Required process	Separation-pay treatment
Just cause	Give a first written notice that states the specific ground, allow a reasonable opportunity to explain, then issue a written decision notice after considering the circumstances	The authorized-cause formulas below do not define payment for this route
Authorized cause	Give written notice to the employee and the relevant DOLE regional office at least one month before the intended termination	The payment formula depends on the authorized ground
Retrenchment to prevent losses; closure or cessation not due to serious losses; specified disease cases; or a contractor/subcontractor worker without an assignment for three continuous months	The authorized-cause notice applies	At least half a month’s pay for every year of service, with a one-month floor; a fraction of at least six months counts as one year
Labor-saving devices or redundancy	The authorized-cause notice applies	One month’s pay for every year of service; a fraction of at least six months counts as one year

For just cause, the notice process gives the employee at least five calendar days to prepare an explanation after the first notice. The employer considers the response before issuing a written decision notice.

For authorized causes, written notice goes to the employee and the DOLE regional office with jurisdiction over the place of business at least one month before termination. The table separates the grounds using half a month per service year from redundancy and labor-saving devices, which use one month per year.

For either separation-pay calculation, use the latest salary rate including regular allowances received. A service fraction of at least six months counts as a whole year; the half-month route also has a one-month floor.

Recent changes employers should check

A 2026 hire uses several rules that changed on different dates. Update each contribution base and the applicable regional wage order independently.

Date	Change	What to check
February 2024	Pag-IBIG maximum fund salary became ₱10,000	The employer’s 2% contribution base is capped at ₱10,000
January 2025	SSS rate became 15%, split 10% employer and 5% employee	Apply the monthly salary-credit schedule, including its cap, rather than a single gross-pay percentage
2026	PhilHealth contribution rate confirmed at 5%	Apply its separate basic-salary floor, ceiling and equal sharing
7 and 11 September 2026	NCR-28 was issued and published	The current NCR private-sector rates took effect on 26 September 2026: ₱755 per day for the other covered non-agriculture class and ₱718 for the specified agriculture and small-establishment class

The ₱780 and ₱743 figures in NCR-27’s scheduled 20 January 2027 tranche remain under litigation. They are a wage-planning watch item, not a current NCR payroll floor; for a new hire today, use the applicable NCR-28 rate matrix.

E-invoicing for contractor businesses

For contractor businesses, the 31 December 2026 electronic-invoice deadline covers small, medium and large taxpayers doing e-commerce or internet transactions; members of the Large Taxpayers Service; taxpayers classified as large under the Ease of Paying Taxes Act framework; and specified CAS, CBA and invoicing-software users. RR No. 26-2025 places the Micro exception within its e-commerce item, while RMC No. 98-2026 excepts Micro taxpayers from the Section III issuance deadline it states. A Micro taxpayer using a listed CAS, CBA or invoicing software should confirm the overlap with BIR before deciding whether the 31 December deadline applies.

Electronic-invoice issuance is distinct from electronic sales reporting. Exporters, certain tax-incentive enterprises and POS users await the BIR system capability and separate regulations unless they already fall within a covered software-user category; a covered taxpayer must obtain a Permit to Issue Electronic Invoice before issuing one. A printed or digital-looking invoice alone is not enough: electronic invoices require structured data that can be extracted and transmitted for BIR reporting.

What a mistake costs and who pays

The clearest monetary consequences arise from a missed statutory duty. Classification and provider-arrangement disputes can be equally material, but their outcome turns on the working relationship and the parties’ actual conduct rather than a fixed published tariff.

Party	Risk	Amount
Employer paying below the applicable regional wage	Failure to pay prescribed wage increases or adjustments	Double the unpaid employee benefits; on conviction, a ₱25,000–₱100,000 fine, two to four years’ imprisonment, or both
Employer that misses SSS contributions	Contributions remain unpaid after their due date	2% monthly penalty until paid, plus possible criminal enforcement
Principal and provider in a contractor or employer of record arrangement	Labor-only-contracting exposure where the arrangement lacks the required capital or investment alongside core-related work, or where the contractor lacks control over work methods	Fact-dependent; no fixed amount follows from the arrangement label
Business calling an individual a contractor	A finding that the individual is an employee because actual control and the operating relationship point that way	Fact-dependent; an unjustly dismissed regular employee may seek reinstatement, full backwages, allowances and benefits or their monetary equivalent
Employer of a foreign national	Employment begins without the required work-authorization route, or a job or employer changes without prior approval after an AEP has issued	Depends on the applicable authorization rule, the facts and any enforcement action; secure the required route before employment

The minimum-wage law combines employee recovery with the criminal penalty: paying double unpaid benefits does not remove criminal liability. The SSS employer rules likewise attach the 2% monthly penalty to unpaid contributions from the due date until full payment.

A contract or indemnity clause can allocate commercial responsibility between a client and a provider, but it does not itself decide who controlled the means and methods of work or whether a contractor had the required independent structure. Core work may be contracted out, yet that fact alone does not determine the arrangement; the labor-only-contracting test turns on the statutory indicators and the actual relationship.

For foreign employment, the employer must secure an AEP before actual work unless an exemption or exclusion applies; a later change of job or employer requires prior approval. Any resulting cost depends on the authorization rule, the facts and the enforcement action.

Hiring in the Philippines: common questions

Is direct hiring allowed in the Philippines?

A company can hire through its own Philippine employer record, with the corresponding tax and social-insurance registrations. For a corporation or partnership, BIR Form 1903 is the tax-registration form; SSS coverage begins on the employer’s first operating day, and PhilHealth requires the employer and new-hire records. The Central Business Portal can capture the initial employee reporting for SSS, PhilHealth and Pag-IBIG.

What is the new NCR minimum wage in 2026?

NCR-28 took effect on 26 September 2026. The daily floor is ₱755 for the other covered non-agriculture class and ₱718 for agriculture, specified retail or service establishments with 15 workers or fewer, and manufacturing regularly employing fewer than 10 workers. The NCR wage matrix is the starting point for matching the worker and establishment to the right class.

Is ₱695 still the Metro Manila minimum?

No. The current NCR-28 rates are ₱755 and ₱718 by class from 26 September 2026. ₱695 is the earlier non-agriculture figure shown before the current NCR-28 increase, while the separate NCR-27 second-tranche figures scheduled for 20 January 2027 remain under litigation.

What minimum wage applies outside NCR?

There is no single national daily minimum. Choose the regional wage-board order for the work location, then apply its sector and establishment-class terms. An NCR figure should not be carried into another region just because the job title is similar.

What does the ₱21,544 average include?

It is the 2024 PSA nationwide average monthly wage rate for full-time time-rated workers in formal establishments with at least 10 workers. It consists of ₱20,309 average monthly basic pay and ₱1,235 regular cash allowances. That makes it a survey wage-rate measure, not an all-basic salary figure for a contract or statutory-cost calculation.

How much does a Philippine employee cost after contributions and thirteenth-month pay?

Under the assumptions in the cost table, annual employer budgets are ₱399,089.40 for NCR average basic pay of ₱27,318, ₱589,142.36 for Information and Communications average basic pay of ₱40,931, and ₱924,954.00 for the ₱66,180 publishing software-developer wage-rate illustration. Each includes monthly employer SSS, PhilHealth, Pag-IBIG and EC plus an eligible rank-and-file thirteenth-month accrual. The figures assume 12 equal paid months; the software-developer wage rate is treated as all-basic only for that illustration.

Does a foreign employee need both an AEP and a visa?

Usually, Philippine employment by a foreign national requires separate DOLE work authorization and the appropriate Bureau of Immigration status; an AEP is not itself a visa. The AEP rules require the employer to secure the permit before actual employment unless an exemption or exclusion applies. After an AEP issues, a change of job or employer requires prior DOLE approval.

How much notice is needed to dismiss an employee?

The answer depends on the legal ground. For authorized causes, written notice to the employee and the DOLE regional office is due at least one month before termination; just-cause dismissal instead requires a first notice, a reasonable chance to answer and a later decision notice, with at least five calendar days to prepare the explanation. The just-cause notice rule follows a different timetable from authorized-cause notice.

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44. Bureau of Internal Revenue. Revenue Regulations No. 11-2025. Accessed 20 October 2026.
45. Bureau of Internal Revenue. Revenue Regulations No. 26-2025 digest. Accessed 20 October 2026.