PH
Philippines: Payroll & Employment Facts
Verified statutory employment facts for Philippines, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Philippines employer-of-record guide and the Philippines country hub.
What is the minimum wage in Philippines?
| National minimum wage |
Not available
|
|---|
What employer social contributions apply in Philippines?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
10.00%
|
|---|---|
| Pension |
2.00%
|
| Healthcare |
2.50%
|
| Employees' Compensation (EC) Program Contribution |
10 or 30 PHP/month
|
| Annual contribution ceiling |
Not available
|
| Total employer burden |
14.50%
|
What notice and leave rules apply in Philippines?
Statutory minimum notice the employer must give, by completed length of service.
| Length of service | Employer notice |
|---|---|
| 0+ months | 4 weeks |
Checked 2026-06-06
| Payment in lieu of notice (PILON) |
Permitted
|
|---|---|
| Minimum annual leave |
5 days
|
| Annual leave includes public holidays |
No
|
| Public holidays per year |
12 days
|
Is 13th-month pay required in Philippines?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
Yes
|
|---|---|
| Profit sharing required |
No
|
| Holiday bonus required |
No
|
How is severance calculated in Philippines?
| Formula |
Separation pay (Labor Code Arts.298-299): redundancy or installation of labour-saving devices = 1 month pay per year of service; retrenchment to prevent losses or closure (not due to serious losses) = 1/2 month pay per year. Minimum total of 1 month pay (whichever is higher); a fraction of a year of at least 6 months counts as a whole year.
|
|---|---|
| Per-year multiplier |
1 months of pay per year of service
|
| Minimum qualifying tenure |
0 months
|
| Calculation base |
Regular
|