Getting pay computation right

Practical answers on 13th month pay, holiday pay, payslips and statutory contributions, with worked examples.

All payroll articles

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

What monthly paid and daily paid employees are owed on regular and special non-working holidays, whether they work or not.

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

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

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