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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Philippines /4. Withholding on benefits-in-kind / 4.2 Common benefits

4.2 Common benefits

Philippines

Benefits subject to the employer only Fringe Benefit Tax, FBT (see 1.4) are not taxable on the employee.

FBT

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2.1.4 Withholding obligation of employers

3.3 Minimum wage

8.1 Assessments and objections

9.3 Emiratisation

2.1.6 Local development tax

2.2.3 Submission of social security contributions information

6.3 Inbound employees on assignment

3.7 Performance-related bonuses

3.1 Minimum wage and overtime

9.1 Probation period

7.2 Relocation expenses

2.2 Withholding of social security

8.2 Income tax non-compliance

2.2.5 FONACOT withholding

3.2 Pre-tax/post-tax deductions

2.2.2 National Hospital Insurance Fund (NHIF)

2.2.3 National Insurance contributions

2.2.3 Employer housing contribution (INFONAVIT)

2.2.1 National Social Security Fund (NSSF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)