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    FTP FTP - Bir.gov - PH Webadmin1 PDF 42126AnnexC

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    rupertville12
    This document contains revised withholding tax tables issued by the Bureau of Internal Revenue of the Philippines that are effective January 1, 2009. The tables provide income tax withholding rates for daily, weekly, semi-monthly, and monthly payroll periods. They differentiate rates for employees with and without qualified dependents, with higher exemption amounts and lower withholding rates applying to those with qualified dependents. Instructions are given on which table to use depending on an employee's marital and dependent status.

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    FTP FTP - Bir.gov - PH Webadmin1 PDF 42126AnnexC

    Uploaded by

    rupertville12
    909 views1 page
    This document contains revised withholding tax tables issued by the Bureau of Internal Revenue of the Philippines that are effective January 1, 2009. The tables provide income tax withholding rates for daily, weekly, semi-monthly, and monthly payroll periods. They differentiate rates for employees with and without qualified dependents, with higher exemption amounts and lower withholding rates applying to those with qualified dependents. Instructions are given on which table to use depending on an employee's marital and dependent status.

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    Revised Withholding Tax Tables

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    Ftp Ftp.bir.Gov.ph Webadmin1 PDF 42126AnnexC

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    This document contains revised withholding tax tables issued by the Bureau of Internal Revenue of the Philippines that are effective January 1, 2009. The tables provide income tax withholding rates for daily, weekly, semi-monthly, and monthly payroll periods. They differentiate rates for employees with and without qualified dependents, with higher exemption amounts and lower withholding rates applying to those with qualified dependents. Instructions are given on which table to use depending on an employee's marital and dependent status.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    909 views1 page

    FTP FTP - Bir.gov - PH Webadmin1 PDF 42126AnnexC

    Uploaded by

    rupertville12
    This document contains revised withholding tax tables issued by the Bureau of Internal Revenue of the Philippines that are effective January 1, 2009. The tables provide income tax withholding rates for daily, weekly, semi-monthly, and monthly payroll periods. They differentiate rates for employees with and without qualified dependents, with higher exemption amounts and lower withholding rates applying to those with qualified dependents. Instructions are given on which table to use depending on an employee's marital and dependent status.

    Copyright:

    © All Rights Reserved
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    of 1

    REPUBLIC OF THE PHILIPPINES

    DEPARTMENT OF FINANCE
    BUREAU OF INTERNAL REVENUE

    Annex "C"
    REVISED WITHHOLDING TAX TABLES
    Effective JANUARY 1, 2009
    DAILY
    1
    2
    3
    4
    5
    6
    7
    8
    Exemption
    0.00
    0.00
    1.65
    8.25
    28.05
    74.26
    165.02
    412.54
    Status
    ('000P) +0% over
    +5% over +10% over +15% over +20% over +25% over +30% over +32% over
    A. Table for employees without qualified dependent
    1. Z
    0.0
    1
    0
    33
    99
    231
    462
    825
    1,650
    2. S/ME
    50.0
    1
    165
    198
    264
    396
    627
    990
    1,815
    B. Table for single/married employee with qualified dependent child(ren)
    1. ME1 / S1
    75.0
    1
    248
    281
    347
    479
    710
    1,073
    1,898
    2. ME2 / S2
    100.0
    1
    330
    363
    429
    561
    792
    1,155
    1,980
    3. ME3 / S3
    125.0
    1
    413
    446
    512
    644
    875
    1,238
    2,063
    4. ME4 / S4
    150.0
    1
    495
    528
    594
    726
    957
    1,320
    2,145
    WEEKLY
    1
    2
    3
    4
    5
    6
    7
    8
    Exemption
    0.00
    0.00
    9.62
    48.08
    163.46
    432.69
    961.54 2,403.85
    Status
    +0% over
    +5% over +10% over +15% over +20% over +25% over +30% over +32% over
    A. Table for employees without qualified dependent
    1. Z
    0.0
    1
    0
    192
    577
    1,346
    2,692
    4,808
    9,615
    2. S/ME
    50.0
    1
    962
    1,154
    1,538
    2,308
    3,654
    5,769
    10,577
    B. Table for single/married employee with qualified dependent child(ren)
    1. ME1 / S1
    75.0
    1
    1,442
    1,635
    2,019
    2,788
    4,135
    6,250
    11,058
    2. ME2 / S2
    100.0
    1
    1,923
    2,115
    2,500
    3,269
    4,615
    6,731
    11,538
    3. ME3 / S3
    125.0
    1
    2,404
    2,596
    2,981
    3,750
    5,096
    7,212
    12,019
    4. ME4 / S4
    150.0
    1
    2,885
    3,077
    3,462
    4,231
    5,577
    7,692
    12,500
    SEMI-MONTHLY
    1
    2
    3
    4
    5
    6
    7
    8
    Exemption
    0.00
    0.00
    20.83
    104.17
    354.17
    937.50
    2,083.33 5,208.33
    Status
    +0% over
    +5% over +10% over +15% over +20% over +25% over +30% over +32% over
    A. Table for employees without qualified dependent
    1. Z
    0.0
    1
    0
    417
    1,250
    2,917
    5,833
    10,417
    20,833
    2. S/ME
    50.0
    1
    2,083
    2,500
    3,333
    5,000
    7,917
    12,500
    22,917
    B. Table for single/married employee with qualified dependent child(ren)
    1. ME1 / S1
    75.0
    1
    3,125
    3,542
    4,375
    6,042
    8,958
    13,542
    23,958
    2. ME2 / S2
    100.0
    1
    4,167
    4,583
    5,417
    7,083
    10,000
    14,583
    25,000
    3. ME3 / S3
    125.0
    1
    5,208
    5,625
    6,458
    8,125
    11,042
    15,625
    26,042
    4. ME4 / S4
    150.0
    1
    6,250
    6,667
    7,500
    9,167
    12,083
    16,667
    27,083
    MONTHLY
    1
    2
    3
    4
    5
    6
    7
    8
    Exemption
    0.00
    0.00
    41.67
    208.33
    708.33
    1,875.00
    4,166.67 10,416.67
    Status
    +0% over
    +5% over +10% over +15% over +20% over +25% over +30% over +32% over
    A. Table for employees without qualified dependent
    1. Z
    0.0
    1
    0
    833
    2,500
    5,833
    11,667
    20,833
    41,667
    2. S/ME
    50.0
    1
    4,167
    5,000
    6,667
    10,000
    15,833
    25,000
    45,833
    B. Table for single/married employee with qualified dependent child(ren)
    1. ME1 / S1
    75.0
    1
    6,250
    7,083
    8,750
    12,083
    17,917
    27,083
    47,917
    2. ME2 / S2
    100.0
    1
    8,333
    9,167
    10,833
    14,167
    20,000
    29,167
    50,000
    3. ME3 / S3
    125.0
    1
    10,417
    11,250
    12,917
    16,250
    22,083
    31,250
    52,083
    4. ME4 / S4
    150.0
    1
    12,500
    13,333
    15,000
    18,333
    24,167
    33,333
    54,167
    Legend: Z-Zero exemption S-Single ME-Married Employee 1;2;3;4-Number of qualified dependent children
    S/ME = P50,000 EACH WORKING EMPLOYEE
    Qualified Dependent Child = P25,000 each but not exceeding four (4) children
    USE TABLE A FOR SINGLE/MARRIED EMPLOYEES WITH NO QUALIFIED DEPENDENT
    1. Married Employee (Husband or Wife) whose spouse is unemployed.
    2. Married Employee (Husband or Wife) whose spouse is a non-resident citizen receiving income from foreign sources.
    3. Married Employee (Husband or Wife) whose spouse is engaged in business.
    4. Single with dependent father/mother/brother/sister/senior citizen.
    5. Single
    6. Zero Exemption for Employee with multiple employers for their 2nd,3rd. . . employers (main employer claims personal & additional exemption)
    7. Zero Exemption for those who failed to file Application for Registration
    USE TABLE B FOR THE FOLLOWING SINGLE/MARRIED EMPLOYEES WITH QUALIFIED DEPENDENT CHILDREN:
    1. Employed husband and husband claims exemptions of children.
    2. Employed wife whose husband is also employed or engaged in business; husband waived claim for dependent children in favor of the employed wife.
    3. Single with qualified dependent children.

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