在向一个新的国家/地区扩张时，一个容易导致合规问题的常见陷阱是薪资。公司必须学习国家的就业法，招聘员工，并在现有的众多薪资选项中做出决定，同时还要努力经营新的业务地点。让我们探讨一下在菲律宾设立薪资系统的几个关键方面。
菲律宾的税收规则
The Philippines has a mandatory Social Security System for private-sector employees. SSS contributions are generally shared by the employer and employee, with the employer deducting the employee share and remitting both shares under the current contribution schedule.
菲律宾社交网络安全体系是国家/地区的社会保险计划，由第8282号共和国法案或社交网络安全法的规定加强，由以下机构组成：
- Social Security System (SSS): The SSS generally covers private-sector employees and their families, with benefits including sickness, disability, maternity, retirement, death, and funeral benefits. The Government Service Insurance System (GSIS) is the comparable system for government employees in the Philippines.
- Home Development Mutual Fund (HDMF): The HDMF, also known as the Pag-IBIG Fund, is a government-run provident savings system for covered workers. It provides mandatory savings benefits, housing finance, and other member benefits, with housing loans subject to eligibility requirements.
- Philippine Health Insurance Corporation (PhilHealth): PhilHealth is the national health insurance program. It helps cover eligible medical care, subject to PhilHealth rules, benefit packages, eligibility, and contribution requirements.
Employers and employees must contribute to all 3 of these funds in accordance with these agencies’ contribution table. For 2023, the SSS contribution rate was 14% of an employee’s monthly salary, provided it does not exceed PHP 30,000. That rate gets divided between employers and employees, so employers pay 9.50%, while employees contribute 4.50%. Whereas PhilHealth contributions are generally 5% of the employee’s monthly basic salary. Employers and employees usually share this equally, with each paying 2.5%, subject to the PHP 10,000 to PHP 100,000 monthly salary base.
菲律宾根据员工的收入采用累进的所得税制度。 所得税税率如下：
| 应纳税收入 (php) | 1 (php) | 超额税 |
|---|---|---|
| 0 -250,000 。00 | 0 | 0% |
| 250,000-400 、000 | 0 | 15% |
| 400,000-800 、000 | 22,500 | 20% |
| 800 、 000 – 2 、 000 、 000 | 102,500 | 25% |
| 2,000,000 -8,000 、000 | 402,500 | 30% |
| 8,000,000 - | 2,202 、500 | 35% |
菲律宾工资单选项
3 菲律宾工资单主要有以下几种选择：
- 内部：如果您经营一家规模较大且致力于菲律宾市场的公司，那么建立内部工资制度可能对您的日常运营有意义。然而，这种方案需要更大的团队和预算。
- 菲律宾薪资处理公司：您可以选择与菲律宾薪资处理公司合作，由他们为您处理薪资发放事宜。请注意，即使选择此选项，贵公司仍需对所有合规事宜承担责任。
- G-P ：通过与G-P合作，您可以扩展您的全球业务，而无需进行实体设置和管理方面的麻烦。 有了我们，公司可以放心，所有员工都能准时、合规地拿到工资。
如何在菲律宾建立工资单
在菲律宾设立工资系统之前，您必须在该国/地区设立子公司。 该流程取决于您为子公司选择的地点和实体类型，但可能需要数周或数月的时间才能招聘员工并开始发放工资。 您还需要在菲律宾开设一个银行账户才能开始向员工支付工资。或者，您可以寻找子公司替代方案，例如G-P 。 通过我们，企业可以在几分钟内开始招聘，而不是几个月——无需设立子公司。
权利/结束聘用条款
It’s good business practice to draft a strong employment contract with entitlement and termination terms before setting up your Philippines payroll. Terminating employees in the Philippines is extremely difficult and the law is protective of workers, so it’s a good idea to have all agreements in writing. Employers can dismiss workers for just cause, including misconduct or other employee-fault grounds, if they follow the 2-notice rule. Dismissal for authorized causes generally requires statutory separation pay, often called severance pay. The amount depends on the specific authorized cause.
使用 G-P 简化您的国际工资发放
G-P 是所有顶级行业分析师评级的 #1 的 专业雇主。我们为您在 180 + 个国家/地区的团队管理整个员工生命周期，包括工资单。通过灵活的付款选项获得准时、无差错的工资单，只需点击几下即可轻松添加奖金、佣金和例外情况。
G-P 专业雇主 是领先的 HCM、PEO 和薪资平台的首选合作伙伴。将您的劳动力数据集中到一个地方，以维护现有的工作流程，同时确保集成系统中数据的一致性和准确性。
预约演示，详细了解我们的全球就业产品，包括G-P Contractor和G-P 专业雇主，可帮助简化您的国际工资发放。
