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Employers should
secure the TIN of its
new employees within
_____ days from the
date of employment.
SECURING T.I.N. :
Employer – Employee Responsibilities
EMPLOYEE EMPLOYER
Accomplish BIR Form 1902 Require employees to accomplish in
triplicate BIR Form 1902
Criminal Liability
Acquisition of multiple +
TIN (also TIN card) Php 1,000 for every excess TIN
Employer – Employee Relationship
Exclusions Deductions
Income items but not compensation Reductions from Gross Compensation
incomes Income
Example: The company grants its employees rice and meal allowances through
meal and food vouchers. To conform to the prescribed ceilings, separate
vouchers should be used for the rice allowance and the meal benefit.
no. 2
List of de minimis is exclusive. If the benefits granted to employees are not
included in the enumeration, it shall not be considered as de minimis benefits,
and shall be subject to withholding tax on compensation or FBT
Other Statutory Benefits:
Expanded Maternity Leave Benefits (RA 11210)
1. Female employees shall receive full pay
which consists of
• SSS maternity benefit computed based on their
average daily salary credit
• Salary differential to be paid by the employer
SSS MB = Daily Rate of MSC * Days of Leave Full Pay = Php 157,500.00
Contributions = (Php 5,075.00)
SSS MB = ( 20,000/30) * 105 Net = Php 152,425.00
SSS MB = Php 70,000.00 SSS MB = (Php 70,000.00)
SALARY DIFFERENTIAL = Php 84,425.00
Other Statutory Benefits:
Tax Treatment
1. RA 8187 – paternity leave of 7
days with full pay for the first 4
deliveries of legitimate spouse
Shall be subject to
2. RA 9262 – 10 days leave for withholding tax on
women victims of violence compensation in the
3. RA 8972 – parental leave of not absence of provisions in
more than 7 working days per the law exempting these
year shall be granted to any solo special leave privileges.
parent employee who has
rendered service of at least 1
year
Separation and Retirement Benefits:
Tax Treatment
Voluntary Taxable
Resignation
Separation Termination