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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Philippines /6. Globally mobile employees / 6.5 Non-residents with income from the jurisdiction

6.5 Non-residents with income from the jurisdiction

Philippines

Non-resident aliens are subject to income tax in the Philippines only on income derived from the Philippines (see 1.1).

Non-resident aliens with employment income are subject to 25% flat rate

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3.8 Termination of employment

3.1 Employee stock options

9.2.2 Work permits

1.4 Other employer costs/subsidies

2.1.6 Local development tax

Mexico: employment tax analysis

3.2 Restricted Stock Units (RSU's)

2.2.2 Social security rates

1.1 Introduction: overview of the domestic payroll system

5.1.2 Affiliation with the National Social Security Fund (CNSS)

3.1 Minimum wage

5.1 Employer registration

8.2 Income tax non-compliance

1.4 Fringe benefits tax

2.2.5 FONACOT withholding

2.2.2 Housing fund contributions

2.2.1 SSS contributions

2.1 Withholding of income tax

6.1.2 Reciprocal agreements

1.1 Permanent establishment