當您進軍一個新的國家時，一個容易導致合規問題的常見陷阱就是薪資。公司必須學習國家的就業法，聘請僱員，並在現有的許多薪資選項中決定-這一切都在嘗試經營新的業務地點。讓我們探討在菲律賓設立薪資的幾個主要方面。
菲律賓的稅務規定
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.
菲律賓社會保障體系，根據《共和國法案》第8282號或《社會保障法》的規定予以加強，是該國的社會保險計劃，由以下機構組成：
- 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.
菲律賓根據僱員的收入採用累進的激勵制度。 所得稅稅率如下：
| 應課稅收入 (php) | 列稅1 (php) | 超額稅 |
|---|---|---|
| 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% |
菲律賓薪資選項
有3 主要的菲律賓薪資選項可供選擇，包括：
- 內部：如果您經營一家規模較大且致力於菲律賓市場的公司，那麼建立內部薪資制度可能對您的日常營運有意義。然而，這種方案需要更大的團隊和預算。
- 菲律賓薪資處理公司：您可以選擇與菲律賓薪資處理公司合作，由他們為您處理薪資發放事宜。請注意，即使選擇此選項，貴公司仍需對所有合規事宜承擔責任。
- G-P ：透過與G-P合作，您可以擴展您的全球業務，而無需經歷實體設立和管理的麻煩。 有了我們，公司可以放心，所有員工都能準時、合規地獲得薪資。
如何在菲律賓建立薪資系統
在菲律賓設立薪資中心之前，您必須在當地設立子公司。此流程取決於您為子公司選擇的地點和實體類型，但可能需要數週或數月的時間才能僱用員工並開始發放工資。 您也必須在菲律賓設立銀行帳戶，才能開始支付員工薪資。或者，您可以尋找子公司替代方案，例如G-P 。 透過我們，公司可以在幾分鐘內開始僱用員工，而不是幾個月 - 無需設立子公司。
權利 ／ 終止條款
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.
透過 G-P 簡化您的全球薪資
G-P 是所有頂級行業分析師評級 #1 的名義僱主。我們為您在 180 + 國家/地區的團隊管理整個員工生命週期，包括薪資。通過靈活的付款選項獲得準時，無錯誤的薪資，只需單擊幾下即可輕鬆添加獎金，佣金和例外情況。
G-P 名義僱主是領先的 HUMAN CAPITAL MANAGEMENT；人力資本管理、專業就業組織 和薪資平台的首選合作夥伴。將您的人手資料整合在一個地方，以維護現有的工作流程，同時確保整合式系統中的資料一致且準確。
預約演示，了解更多關於我們的全球就業產品，包括 G-P Contractor 和 G-P 名義僱主 有助於簡化您的全球薪資。
