Philippines

Individual - Other taxes

Last reviewed - 30 June 2020

Social taxes

The maximum annual social tax payable by a foreign national employee is PHP 20,400.00 for tax year
2020. Social taxes consist of contributions to the Social Security System (SSS) and Philippine Health
Insurance Corporation (Philhealth).

Foreign nationals who are working in the Philippines are no longer required to contribute to the Home
Development Mutual Fund (HDMF).

Employers are required to match the employees' contributions.