Articles and guides

Everything we have published on retirement, actuarial valuations and payroll, newest first.

Payroll

Overtime pay, computed

The DOLE overtime rates for ordinary days, rest days and holidays, with worked examples.

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Payroll

Final pay and COE rules

The 30 day final pay rule, the 3 day COE rule, what final pay includes, and a worked example.

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Payroll

Holiday pay 2027, computed

The 2027 holidays and what to pay on each, including rest day and overtime rates.

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Actuarial

PFRS for SMEs vs PFRS for Small Entities

The four SEC size tiers, which framework applies to each, and what it means for your retirement obligation.

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Payroll

Calculating SSS contributions (2026 rates)

The 15% rate, the employee and employer split, the MSC range, EC, and WISP, with a worked example.

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Retirement

Can you retire an employee at 60?

The Supreme Court says not without their clear consent. What the ruling means for your plan, and what to check now.

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Payroll

13th month pay 2026, computed

Who qualifies, what counts as basic salary, resigned employees, and the ₱90,000 tax exemption.

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Actuarial

Funding vs accounting valuation, explained

What you contribute, what you deduct for tax, and what you report under PAS 19, with a worked example.

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Payroll

How to read your Philippine payslip

The five parts of a payslip explained, so employees and employers can check that pay is computed correctly.

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Retirement

Defined benefit vs. defined contribution plans

Who carries the investment risk, how cost is determined, and how RA 7641 still applies to both.

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Retirement

The Retirement Pay Law (RA 7641) and PERA

How the mandatory obligation and the voluntary account differ, and how they now work together under CMEPA.

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Actuarial

The Projected Unit Credit method, explained

The engine behind a PAS 19 valuation: what it is, the assumptions it uses, and the numbers it produces.

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PAS 19

Does your company need a PAS 19 actuarial valuation?

Why nearly every Philippine employer with audited financials needs an annual valuation, what it measures, and what you need to provide.

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RA 7641

The Retirement Pay Law, explained for employers

What RA 7641 requires, how the minimum retirement benefit is computed, and who qualifies.

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RA 4917

Tax free retirement benefits under RA 4917

How a BIR registered, tax qualified plan lets employees retire tax free and makes contributions deductible.

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PERA

PERA for employers, and the new 2025 rules

How PERA fits into compensation, the higher contribution limits, and the new employer deduction under CMEPA.

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