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FAQs For HRGGFGF
FAQs For HRGGFGF
BIR Registration for New Employee Without a Tax Identification Number (TIN)
You shall require your new employee to file a BIR Form 1902 to the Revenue District
Office (RDO) where your principal place of business is registered.
BIR Registration for New Employee with TIN No.
If your new employee has his/her TIN No and the previous employer is located in the
same RDO as your company, the new employee shall submit BIR Form 2305 to the
same RDO to update the BIR of his/her new employment. If his/her previous employer
is located in a different RDO, the employee shall submit a BIR Form 1905 in the RDO
where his/her previous employer is registered.
Employees who are existing SSS members must submit their SSS No. to their
employers.
Employers are also required to fill up the SSS Form R1A which contains the list of new
employees with their respective SSS numbers. The SSS Form R1A shall be submitted
to the SSS office where your company is registered. Online submissions are available
for the SSS Form R1A.
As stated in Republic Act 7875, all employees are mandated to be members and
provide monthly contributions to the Philippine Health Insurance Corporation (PHIC), a
medical insurance company in the Philippines. PHIC provides its members with health
and hospitalization subsidies should they or their dependent/s be hospitalized. The
member’s monthly contributions are deducted based on the member’s actual monthly
salary.
New employees must fill up and sign a PHIC Form PMRF regardless if they are existing
members of PHIC. These forms are then submitted by the employer to the PHIC office
where the company is registered. Employers are also required to submit a PHIC Form
ER2. This form contains the list of new employees and is submitted to the PHIC office
where the company is registered.
Republic Act 7835 mandates employers to contribute to HDMF agency on behalf of their
employees. The Home Development Mutual Fund (HDMF) also known as Pag-ibig, is a
government agency providing housing and land acquisition loans to its members with
the lowest interest rate. These loans are payable up to 30 years.
New employees are required to register as a member of HDMF online and must be
registered as an SSS member first before registering with HDMF. Employers can submit
the list of their new employees by filling up the HDMF Form MCRF and marking the new
employees as NH (Newly Hire) when filing the monthly HDMF contributions or through
the Pag-ibig online web portal.
All forms mentioned in this article are found in the government agencies’ respective
websites.
FOR PAG-IBIG
The Online Employer Registration System(Public) will no longer be available in
the e-Services.
New employers are hereby directed to register through DTI via the Philippine
Business Registry System (PBRS) or through SEC via the Integrated Business
Registration System (IBRS).
For existing employer who wish to register for the purpose of applying for Pag-
IBIG Employer ID, proceed to Pag-IBIG Branch maintaining your records.
FOR PHILHEALTH
Employer Registration
All government and private sector employers are required to register with PhilHealth to
enable them to provide social health insurance coverage to their employees.
Private sector employers (including those of household helps) who have registered with
the SSS prior to July 1, 1999 are automatically registered but are required to update
their records with PhilHealth.
Procedures and requirements
Employers may register through the Philippine Business Registry (PBR). Once
registered in this system, they will no longer be required to submit documents. However,
if the employer fails to register through the PBR, the following shall be submitted:
Additional Documents
Nature of Entity
Required
Employers (except for household employers) are required to display the Certificate of
Registration in conspicuous area of their offices.
FOR SSS
How to Register
Employer registration shall be made through the Employer Registration Form (SS
Form R-1), which should be submitted with the Specimen Signature Card (SS Form
L-501) and the original and photocopy of the following required documents, duly signed
by the authorized signatory:
Legal
Authorized Signatory Supporting Documents
Personality
1. Certificate of Registration of
Owner or, in his/her absence,
Single Business Name from the
any representative with valid
Proprietorship Department of Trade and
Special Power of Attorney Industry (DTI)
2. Business Permit from the
Municipal Office
Approved Articles of
Partnership from Incorporation
Partnership Managing Partner
from Securities and Exchange
Commission (SEC)
Corporation,
including non- President, Chairman or Approved Articles of
stock/non-profit Corporate Secretary Incorporation from SEC
corporations
1. Approved Articles of
The designated Philippine Incorporation from SEC; and
Foreign-owned
Representative as shown in 2. License to Transact Business
corporation
the SEC registration in the Philippines from SEC
1. Approved Articles of
Incorporation from SEC; and
Manning agency
President, Chairman, or 2. Agency Agreement between
with foreign
Corporate Secretary the manning agency and
principal
foreign principal
Approved Articles of
Chairman or Corporate Cooperation from the
Cooperative
Secretary Cooperative Development
Authority (CDA)
1. Articles of Cooperation from
CDA; and
Manpower
Chairman or Corporate 2. Accreditation from the
service
Secretary Department of Labor and
cooperative
Employment (DOLE)
The employer shall then submit the initial Employment Report Form (SS Form R-1A) to
report his/her employees, within thirty (30) days upon hiring. The SS Form R-1A should
indicate the correct ER number, the total number of employees reported, and complete
employees’ details such as their respective SS numbers, birth dates, employment start
dates, monthly compensation, and positions.
Authorized Signatory
Household Employer
Required Documents
Deed of Sale/Assignment duly signed by concerned parties with the new Owner’s DTI
Registration or Business License
Deed of Donation, subject to compliance with the requirements thereto
General Information Sheet duly received by SEC
Minutes of General Assembly (for cooperatives)
Employer Registration Form (SS Form R-1) and Employment Report Form (SS Forms
R-1A) that will supersede the initial submission
Affidavit of employees attesting to the actual date of their employment
Certification from the Municipal/City Treasurer’s Office/ Bureau of Internal Revenue
(BIR)
Notification of suspension of operation duly received by BIR within the prescribed period
Audited Financial Statements and Income Tax Return (ITR) showing non-operation/no
earnings for the applicable period/s filed with SEC or BIR within the prescribed period
Board Resolution approving the suspension of business operation adopted within the
prescribed period and duly acknowledged received by regulatory agencies (e.g. BIR,
SEC, etc.)
Employment Report Form (SS Form R-1A) showing the separation of its employee/s
duly received by SSS within the first ten (10) days of the month after the applicable
quarter
Notice of Strike duly received by DOLE with a Certification that there was no
operation/employees during the strike
Lease Contract/Joint Affidavit of Termination of Lease Contract
Certificate of Non-Renewal of Business License from the Municipal/City Treasurer’s
Office
Certification from the Fire Department/concerned unit of the municipality/city, in case of
destruction of corporate facilities due to fire/fortuitous event
Employment Report Form (SS Form R-1A) reporting for coverage newly hired/re-hired
employee/s
1. Single Proprietorship
SSS Contributions
PhilHealth Contributions
Pag-IBIG Fund Contributions
The 13th Month Pay
Service Incentive Leave
Meal and Rest Periods
Three of these benefits (SSS, PhilHealth, and Pag-IBIG Fund Contributions) are
administered by their respective government agencies through a monthly contribution
scheme that requires the employer to remit a portion of the employee’s actual monthly
salary to each agency. Employers who fail to remit the required contribution amount by
the scheduled deadline are liable for payment of interest penalty, which is computed from
the due date until the time of payment.
You need to require the employee to file BIR Form 1902 to the Revenue District
Office (RDO) where your company is registered.
For new employees with existing TIN
If the employee already has an existing TIN from his/her previous employer and it
is registered with the same RDO as your company, either the employee or your
HR personnel needs to submit a BIR Form 2305 to update his/her information.
If the employee obtained his/her TIN from their previous employer and it is
registered in a different RDO as your company, the employee needs to submit
a BIR Form 1905 in the RDO where his/her previous employer is registered.
The updated BIR Personal Income Tax Table under TRAIN Law can be viewed below.
Employers must require a new employee to register in the SSS office where the
company is registered and the employee must provide his/her number to the
employer after the SSS number is issued to them
For new employees with existing SSS number
Those who are already members of the SSS must submit their existing number
to their employers
Employers are required to fill-up the SSS Form R1A – which contains the list of new
employees alongside their respective SSS numbers. The SSS Form R1A can be
submitted online or to the SSS office where your company is registered.
The updated SSS monthly contribution table can be viewed below.