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Minimum wage earners – exempt from income tax

Holiday pay, overtime pay, night shift differential pay, and hazard pay
Exempt from withholdings tax

Compensation earners – gross compensation income less nontaxable income/benefits


- 13 th month pay and other benefits, de minimis benefit, and employee’s share in
The SSS, GSIS, Philhealth, Pag-ibig contributions and union dues.

General Professional Partnership – exempt from income tax

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