Additional (P82,000) NonTaxable Income for Employees

Labourers and workers from agricultural and non agricultural sectors are now assured that their 13th month pay and other incentives will no longer be subject to income taxation, thus, withholding of a tax, unless the same exceeded the P82,000 threshold. However, the basic pay and other allowances exceeding the minimum wage rate are still subject to regular income tax, thus, withholding of a tax.

According to BIR Revenue Regulations 3-2015 (RR 3-2015), this benefit is not available either to a self-employed individual or any juridical entity.

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