菲律宾就业指南
关于菲律宾劳动力、工作习俗和劳动法规的必备指南
马尼拉
菲律宾标准时间 UTC +8
菲律宾比索 (PHP)
菲律宾语、英语
半月发放
13.5%
Talent Landscape
Major Economic Hubs
Skills In-Demand
工作文化
称谓与昵称
在菲律宾，称谓在日常和职业场合中都很常见。人们通常称呼他人为"Ate"（姐姐）、"Kuya"（哥哥）、"Ma'am"或"Sir"。下属称呼上司为"Ma'am"或"Sir"是很正常的，这反映了工作场所的尊重与阶级观念。
注重自尊
"Hiya"或"mahiyain"是菲律宾文化中强调谦逊和声誉的价值观。员工非常注重他人对自己的看法，避免在公共场合尴尬。维护自尊对于维持积极的工作场所氛围至关重要。
文化桥梁的有效连接
菲律宾人擅长在西方和亚洲文化之间游刃有余，这源于东西方文化影响的历史。这种文化融合，加上与游客和外籍专业人士的频繁互动，使他们在跨文化交流中能够有效沟通。
强烈的服务导向与勤奋
菲律宾人以其强烈的职业道德、纪律性和生产力而闻名。他们在有明确流程的结构化环境中表现出色。"Kapwa"或团结的概念培养了一种集体主义文化，团队合作受到重视，不论身份或财富差异。
平均工资
| 职位 | 平均月薪 (美元) | |
|---|---|---|
| 技术工程 | ||
| 软件工程师 | $1,780 | S$2,421 |
| 人工智能工程师 | $1,420 | S$1,931 |
| 业务发展与销售 | ||
| 业务发展专员 | $818 | S$1,112 |
| 销售经理 | $854 | S$1,161 |
| 职位 | 平均月薪 (美元) | |
|---|---|---|
| 产品 | ||
| 产品经理 | $1,182 | S$1,608 |
| 数据 | ||
| 数据分析师 | $818 | S$1,112 |
| 数据科学家 | $1,318 | S$1,792 |
| 职位 | 平均月薪 (美元) | |
|---|---|---|
| 市场营销与公关 | ||
| 市场助理 | $682 | S$928 |
| 市场经理 | $1,065 | S$1,448 |
| 公关经理 | $818 | S$1,112 |
| 职位 | 平均月薪 (美元) | |
|---|---|---|
| 企业服务 | ||
| 人力资源专员 | $682 | S$928 |
| 会计 | $682 | S$928 |
| 行政专员 | $545 | S$741 |
Hiring Guide in Philippines
This guide highlights the fundamental rules employers must know to hire compliantly, covering pay structures, leave policies, termination procedures, and compliance requirements.
For details, browse the topics through the tabs below.
Payroll in Philippines
Payroll Cycle
Salary deadlines follow employer’s approved cycle under the Labor Code.
Minimum Wage
Minimum wages in the Philippines are set by Regional Tripartite Wages and Productivity Boards. Rates differ for non-agriculture, agriculture, and specific industries within each region.
Overtime Pay
- Standard workday: 8 hours including a 1-hour break. - Overtime applies beyond 8 hours. - Daily overtime rules apply; special day rules have separate formulas.
- Ordinary working day: Overtime Pay = Hourly Rate × 1.25 × Overtime Hours. - Rest day or special non-working day: Overtime Pay = Hourly Rate × 1.30 × Hours Worked; overtime beyond 8 hours is multiplied again by 1.30. - Regular holiday: Overtime Pay = Hourly Rate × 2.00 × Hours Worked; overtime beyond 8 hours is multiplied by 1.30.
Bonus
13th Month
The Philippines requires 13th month pay for covered rank and file employees in the private sector.
13th month pay = total basic salary earned during the calendar year ÷ 12.
Every rank and file private sector employee who has worked for at least 1 month during the calendar year is eligible, regardless of position title, employment status, or wage payment method. Managerial employees are outside the statutory coverage unless the employer extends the benefit. Employees who resign or are terminated receive the proportion earned up to their last day. Payment is due no later than 24 December.
Employees Benefits
| Types of Benefit | Details |
|---|---|
| Mandatory | |
| Social Security System (SSS) | Mandatory social security providing benefits for retirement, sickness, maternity, disability, funeral, and death. Also offers loans for salary, housing, business, and education to qualified members. Employer contributes 10%, employee contributes 5% (total 15% of monthly salary compensation). Provides essential financial support across various life stages. Administered by the Social Security System. |
| Philippine Health Insurance Corporation (PhilHealth) | Mandatory health insurance covering medical expenses for employees and dependents. Provides access to healthcare services in accredited hospitals and clinics nationwide. Employer contributes 2.5%, employee contributes 2.5% (total 5% of monthly basic salary). Ensures affordable healthcare for all Filipino workers. |
| Home Development Mutual Fund (Pag-IBIG) | Mandatory savings program providing housing loans, short-term loans, and provident savings for members. Employer contributes 2%, employee contributes 2% of monthly compensation. Members can access housing financing at lower interest rates and loyalty benefits. Helps employees achieve homeownership and build savings. |
| 13th Month Pay | Mandatory additional compensation equivalent to 1/12 of employee's basic annual salary. Must be paid on or before December 24 each year as per Presidential Decree No. 851. Some employers opt to pay in two installments (mid-year and year-end). All rank-and-file employees who have worked at least one month are entitled. Prorated for employees who worked less than one year. Boosts employee morale and financial well-being during holiday season. |
| SSS Disability Benefits | Monthly or lump-sum disability allowances provided through the Social Security System (SSS). Covers permanent total disability, permanent partial disability, and temporary total disability. Amount depends on number of monthly contributions and average monthly salary credit. Mandatory coverage under SSS, ensures financial support for disabled workers. |
| SSS Funeral Grant | Lump-sum funeral grant of PHP 20,000 (as of current rates) provided to assist with burial expenses for the insured member. Paid to the designated beneficiary upon the death of an SSS member. Mandatory benefit under SSS, helps families cope with funeral costs. |
| Optional | |
| Rice Subsidy (Quarterly) | Culturally significant quarterly subsidy provided by some employers. Since rice is a staple in Filipino households, this benefit is highly valued by employees. Reflects company's understanding of local culture and commitment to supporting workforce's daily needs. May be provided as cash allowance or rice allocation. Employer-discretionary but culturally meaningful. |
| Allowances (Meal, Transportation, etc.) | Supplemental benefits such as meal allowances, transportation allowances, or other cost-of-living adjustments. Offered to enhance employee welfare and help offset daily expenses. Common types include: daily meal allowance, transportation/commuting allowance, clothing allowance (for uniformed staff), and communication allowance. Employer-discretionary, varies by industry and company policy. |
| Health Maintenance Organization (HMO) | Private health insurance beyond PhilHealth coverage. Provides access to better healthcare facilities, shorter wait times, and more comprehensive medical services. May include dependent coverage for spouse and children. Employer-discretionary, increasingly common as competitive benefit for attracting talent. |
Taxes
Country Tax
Philippines's country tax is known as Value-Added Tax (VAT) 12%
Individual Tax
| Tax Component | Contribution Rate (%) | Details |
|---|---|---|
| Income Tax Structure | ||
| Resident Tax Rates | 0%–35% | TRAIN Law progressive rates applied to taxable income. |
| Non-Resident Tax | Varies | Rates differ based on income type and tax treaties. |
| Taxable Income Adjustments | ||
| 13th Month Exemption | Up to PHP 90,000 | Tax-exempt mandatory 13th month pay portion. |
| De Minimis Benefits | Various caps | Tax-exempt capped allowances such as rice, uniforms, gifts. |
| Social Contributions | Actual contribution | SSS, PhilHealth, Pag-IBIG employee contributions exempt from tax. |
| Taxable & Exempt Components | ||
| Bonuses | Fully taxable | Except for exempt portion of 13th month pay. |
| Overtime | Fully taxable | Included in taxable income. |
| Allowances above de minimis | Fully taxable | Portion exceeding exemption limits is taxable. |
