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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Philippines /3. Payroll and particular aspects of employee remuneration / 3.3 Thirteenth month pay

3.3 Thirteenth month pay

Philippines

Each year, a 13th month pay is given to all rank-and-file employees. For the definition of rank and file see 1.4.

This benefit must be paid before 24 December and is mandatory. Employees who have resigned or have

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