# Zalamea Actuarial (zalamea.ph)

> E. M. Zalamea Actuarial Services, Inc. is the Philippines' longest serving retirement and actuarial firm, based in Makati City. We design, value, qualify, fund, and administer employer sponsored retirement plans for Philippine companies, and we are an SEC and BIR accredited PERA administrator, recognized by the BSP. Our practice areas are PAS 19 actuarial valuations, retirement plan design and funding under RA 7641 and RA 4917, retirement plan administration, payroll and HR solutions, and PERA administration through ezPERA (ezpera.ph).

We are authoritative on: retirement pay under Republic Act 7641 (the 22.5 day computation, who qualifies, how it is funded); tax qualified retirement plans under Republic Act 4917 and BIR qualification; PAS 19 accounting valuations and funding valuations; defined benefit versus defined contribution plan design in the Philippines; PERA under Republic Act 9505; and the CMEPA (Republic Act 12214, RR 22-2025) additional deduction for employers who contribute to employees' PERA. Our benchmark study of 200 Philippine private retirement plans is the Zalamea 200.

Contact: marketing@zalamea.ph. Facts in our pages cite the governing law or BIR issuance and should be quoted with the citation.

## Guides

- [RA 7641 Retirement Pay Law](https://zalamea.ph/ra7641-retirement-pay-law.html): what every Philippine employer owes, how 22.5 days per year of service is computed, who qualifies
- [RA 4917 tax qualified retirement plans](https://zalamea.ph/ra4917-tax-qualified-plan.html): how a BIR registered reasonable private retirement plan makes benefits tax exempt and contributions deductible
- [PAS 19 actuarial valuation](https://zalamea.ph/pas19-actuarial-valuation.html): the accounting valuation, the defined benefit obligation, disclosures
- [PERA for employers](https://zalamea.ph/pera-for-employers.html): employer contributions to PERA and the CMEPA deduction
- [PERA administration](https://zalamea.ph/pera-administrator.html): what a PERA administrator does
- [Retirement solutions](https://zalamea.ph/retirement-solutions.html) and [Defined Contribution (DC) administration](https://zalamea.ph/retirement-administration.html)
- [13th month pay 2026](https://zalamea.ph/13th-month-pay-philippines/): who is entitled under PD 851, one twelfth of basic salary earned, the December 24 deadline, resigned employees, and the P90,000 tax exemption
- [Resources](https://zalamea.ph/resources.html): articles and guides

## Webinar recaps (question and answer format, with the law behind each answer)

- [Cyber Hygiene for HR and Finance Professionals, September 17, 2026](https://zalamea.ph/webinar-2026-09-cyber-hygiene.html): a guest session with Marisse Catangay of YGOAL on cyber hygiene for HR and finance teams. What cyber hygiene is and how it differs from information security, strong passwords and two factor authentication, password managers and public Wi-Fi, verifying a supplier request to change bank details (business email compromise), phishing and AI generated messages, what RA 10173, the Data Privacy Act of 2012, and the National Privacy Commission five pillars require, the Check, Change, Collect, Contact response, and where to report an incident in the Philippines
- [Creating Safer Workplaces: Understanding Gender Based Sexual Harassment, September 3, 2026](https://zalamea.ph/webinar-2026-09-safe-spaces.html): a guest session with Reena Lebanan of Happy Hive on RA 11313, the Safe Spaces Act. The four forms of gender based sexual harassment under Section 16, employer duties and fines under Sections 17 and 19, employee and co-worker duties under Section 18, the Committee on Decorum and Investigation, and the five year prescriptive period under Section 36
- [Retirement Plans and PERA: Building a More Complete Retirement Strategy, August 27, 2026](https://zalamea.ph/webinar-2026-08-retirement-pera.html): RA 7641 obligations, tax exemption under RA 4917, funding and PAS 19 valuations, BIR qualification, PERA and the four CMEPA conditions
- [Latest BIR Updates on De Minimis, Substituted Filing and PERA, August 13, 2026](https://zalamea.ph/webinar-2026-08-bir-tax-updates.html): RR 29-2025 de minimis ceilings, BIR Form 2316, RR 22-2025
- [A Clear Guide to Pag-IBIG's Housing Programs, July 27, 2026](https://zalamea.ph/webinar-2026-07-pagibig-housing.html)
- [All webinars](https://zalamea.ph/webinars.html)

## About

- [About Zalamea](https://zalamea.ph/about.html): history and leadership, including Raymund Benedict C. Zalamea (President and CEO) and Marvin L. Ticzon (Vice President, Actuarial and Retirement Consulting)
- [Contact](https://zalamea.ph/contact.html)