Mandatory employee contributions to SSS, PhilHealth, and Pag-IBIG are excluded from taxable compensation and lower the employee’s taxable base.
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发表于：
2025年12月2日
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The employer is the withholding agent responsible for computing, deducting, and remitting compensation taxes — failure to do so may result in employer penalties.
Only statutory contributions and de minimis benefits may reduce taxable income; other deductions must follow BIR rules and cannot be arbitrarily applied.
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