
Employer of Record (EOR) in the Philippines: Updated 2026 Guide

An Employer of Record (EOR) in the Philippines is a local company that legally employs staff on your behalf, so you can hire Filipino employees without setting up your own Philippine entity. The EOR runs the employment contract, payroll, government contributions and HR compliance; you direct the person's day-to-day work.
This guide is for founders, HR, finance and operations teams who are hiring their first employee in the Philippines, moving existing Filipino contractors onto proper employment, or comparing EOR providers. It covers how the model works, what it costs in 2026, the labour rules that apply, and how to choose a provider. Rates and figures are current as of October 2026.
Key facts at a glance (October 2026)
- What an EOR does: becomes the legal employer of your Philippine hire and handles contracts, payroll, tax withholding, statutory contributions and HR administration. You manage the work.
- Employer contributions: SSS 10% of the monthly salary credit (plus a ₱10 or ₱30 Employees' Compensation premium), PhilHealth 2.5% of basic salary, Pag-IBIG 2% of up to ₱10,000.
- 13th-month pay: one-twelfth of the basic salary earned in the calendar year, paid on or before 24 December.
- Time to onboard: two to four weeks once you have chosen your candidate, with Remotify.
- What workers want: according to Remotify's 2026 survey of 1,642 Filipino remote workers, 77% want a local employment record and 70% receive no employment benefits beyond salary.
What is an Employer of Record in the Philippines?
An Employer of Record in the Philippines is a company with its own registered Philippine entity that hires your chosen worker as its employee and carries the legal duties of an employer under Philippine law. Your company keeps control of the work: tasks, goals, schedule, tools and performance.
In practice, the employee signs a Philippine employment contract with the EOR, appears on the EOR's payroll, and is registered under the EOR with the Social Security System (SSS), PhilHealth, Pag-IBIG Fund and the Bureau of Internal Revenue (BIR). You pay the EOR a monthly invoice covering salary, statutory costs and the service fee.
What the EOR is legally responsible for
- Issuing a compliant Philippine employment contract.
- Registering the employee with SSS, PhilHealth, Pag-IBIG and BIR.
- Running payroll, withholding income tax and remitting contributions on time.
- Paying 13th-month pay and statutory leave and holiday entitlements.
- Keeping employment records and issuing payslips, BIR Form 2316 and Certificates of Employment.
- Handling discipline and separation according to Philippine due process rules.
What stays with your company
- Choosing who to hire and setting the salary and benefits package.
- Assigning and supervising daily work, and setting performance goals.
- Approving leave and overtime in line with your policies.
- Deciding when a role should end, and giving the EOR the facts it needs to do this lawfully.
- Owning the business relationship, culture and team integration.
If you want a provider to handle the employer side, see Remotify's Employer of Record service.
How does an EOR work in the Philippines?
An EOR in the Philippines works in eight stages: you choose the person, the EOR employs and onboards them, and from then on you manage the work while the EOR runs payroll, compliance and HR administration until the employment ends. Here is how that looks with Remotify. A longer walkthrough is in how an Employer of Record works.
- You select the employee. If you already have a team in the Philippines, Remotify can help onboard and manage your employees. If you have already selected a candidate through your internal hiring process, simply share the details with us to get them onboarded. If you haven't found the right candidate yet, Remotify can source and pre-screen candidates, typically within 10 to 20 business days. Browse roles companies hire in the Philippines, such as software developers or accounting staff.
- Remotify sets up local employment. We confirm the salary against local market rates and the applicable minimum wage, and agree the benefits package with you.
- The employment contract is issued. Remotify prepares a Philippine employment contract covering role, pay, hours, probation, benefits, confidentiality and intellectual property, and the employee signs it.
- The employee is onboarded. Remotify collects pre-employment documents, runs optional background checks, registers the employee with SSS, PhilHealth, Pag-IBIG and BIR, and enrols them in HMO cover. See the EOR onboarding process.
- Payroll and statutory obligations run every month. Remotify pays salaries, withholds tax, remits contributions and files government reports.
- You manage the day-to-day work. You set tasks, run meetings, review performance and approve leave in your own tools.
- Remotify provides ongoing HR support. This covers employee questions, leave and attendance records, policy guidance, engagement and documentation.
- Offboarding follows Philippine rules. For resignations or terminations, Remotify manages notices, due process, final pay and the Certificate of Employment.
Who does what: Remotify vs your company
How long does it take to onboard an employee?
With Remotify, onboarding takes two to four weeks once you have chosen your candidate. That covers the contract, document checks, government registration and payroll setup. If Remotify also sources the candidate, add 10 to 20 business days for sourcing and screening. Notice periods with a current employer can extend the start date.
When should a company use an EOR in the Philippines?
Use an EOR in the Philippines when you want people working for you as genuine employees, under Philippine law, but setting up and running your own local entity would cost more time and money than it is worth for your headcount. It suits teams of one to several dozen, and companies testing the market before committing to an entity.
The Philippines has long been a hiring base for English-speaking finance, technology, customer and creative roles, and many companies now build dedicated remote teams there rather than outsourcing whole functions. You can read more about hiring remote workers in the Philippines.
Hiring your first employee in the Philippines
An EOR lets you hire your first person compliantly without incorporating, registering with government agencies or building a payroll function. It is also a low-commitment way to test whether a Philippine team works for you. Early-stage companies can see why startups use an EOR.
Moving existing Filipino contractors onto employment
Many companies start with freelancers and later find that long-term, full-time, closely managed contractors look a lot like employees. Philippine law looks at the real relationship, especially who controls how the work is done, not the label on the contract. Moving those people onto an EOR gives them statutory benefits and gives you a defensible structure. See moving from freelancers to full-time employees.
Expanding an existing Philippine team
If you already have a few people in the Philippines on a mix of arrangements, an EOR puts everyone on one contract standard, one payroll and one benefits package. That makes pay equity, leave tracking and offboarding much easier to manage as the team grows.
What Filipino remote workers want: Remotify's 2026 survey
Remotify's 2026 survey of 1,642 Filipino remote workers found that remote work gives people flexibility, income and growth, but many still lack the formal employment record that unlocks benefits, credit and tax compliance. 77% said they want a local employment record. The findings were reported by ABS-CBN News on 26 August 2026.
Remote work delivers flexibility, income and growth
According to Remotify's 2026 survey of 1,642 Filipino remote workers:
- 88% chose remote work for flexibility and the time and money saved from commuting.
- 85% said remote work gives them more time with family.
- 70% gained access to higher-paying opportunities.
- 70% experienced greater professional growth.
- 8 in 10 are already upskilling.
- 9 in 10 want to continue working remotely.
The gap: benefits, tax records and proof of income
The same survey shows how much of that work happens outside formal employment:
- 70% receive no employment benefits beyond salary.
- 45% do not consistently file taxes, mainly because their income is inconsistent.
- Around 40% have difficulty proving income when applying for credit, housing loans or government benefits.
- 58% feel only somewhat prepared for the future of work.
- 77% want a local employment record.
What this means for companies hiring in the Philippines
Filipino professionals are not choosing between remote work and security; most want both. A paid invoice from an overseas client does not give a worker SSS, PhilHealth or Pag-IBIG coverage, a BIR record of withheld tax, or the payslips and Certificate of Employment that banks and the Pag-IBIG Fund ask for when someone applies for a loan.
Employing people through an EOR closes that gap. In our experience at Remotify, it also changes how candidates respond to an offer: a full-time Philippine contract with statutory benefits and HMO cover is easier to accept, and easier to stay in, than an open-ended freelance arrangement. For companies competing for experienced people, that matters as much as the salary figure.
How much does an EOR cost in the Philippines?
The cost of an EOR in the Philippines has three parts: the employee's salary, the statutory costs every Philippine employer must pay (SSS, PhilHealth, Pag-IBIG and 13th-month pay), and the EOR's service fee. Remotify's published EOR pricing is $99 per employee per month plus 18% of gross monthly salary, with private health insurance (HMO) included.
For an itemised estimate for a specific role and salary, use Remotify's employee cost calculator.
How EOR fees are structured
EOR providers usually charge in one of three ways:
- Flat monthly fee per employee. Predictable, regardless of salary.
- Percentage of salary. Scales with pay.
- Hybrid. A fixed amount plus a percentage, which is how Remotify prices its EOR service.
When comparing quotes, check what each one includes: HMO, onboarding, background checks, equipment, offboarding support, and any setup, deposit or termination charges.
Employer contributions in 2026: SSS, PhilHealth and Pag-IBIG
Every employer in the Philippines, including an EOR, must pay the following employer shares each month. The employee's own share is deducted from their salary and is not an employer cost.
13th-month pay
Philippine law (Presidential Decree No. 851) requires employers to pay employees a 13th-month pay of at least one-twelfth of the basic salary earned during the calendar year, on or before 24 December. Employees who join or leave mid-year receive a pro-rated amount. Most employers budget for it by accruing one-twelfth of monthly basic salary each month.
Worked example: statutory employer cost at three salary levels
The table shows the monthly cost of employing someone in the Philippines before any EOR service fee, using 2026 rates. It assumes a full year of employment and no overtime, allowances or bonuses.
Because SSS and Pag-IBIG are capped, statutory costs fall as a share of salary as pay rises. Most professional roles hired by foreign companies pay well above the minimum wage. For reference, the National Capital Region (Metro Manila) minimum wage for non-agricultural workers is ₱755 per day from 26 September 2026 under Wage Order No. NCR-28, and other regions set their own rates.
Costs to budget for beyond the EOR fee
- Variable pay: overtime, night shift differential, holiday pay and rest day premiums if the role requires them.
- Allowances: internet, electricity or equipment allowances for remote staff.
- Equipment: laptops and peripherals. Remotify can procure locally for a 20% service fee on the purchase price.
- Bonuses and incentives: anything above 13th-month pay.
- Separation costs: separation pay applies for authorised-cause terminations such as redundancy.
- Salary reviews: annual increases to stay competitive and to keep pace with minimum wage changes.
How does payroll work through an EOR in the Philippines?
Through an EOR, payroll in the Philippines works as a monthly cycle: you approve hours and any variable pay, the EOR invoices you, then it pays the employee in pesos, withholds income tax and the employee's contribution shares, and remits everything to BIR, SSS, PhilHealth and Pag-IBIG by the government deadlines.
Pay cycles, payslips and remittance deadlines
- Pay frequency. The Labor Code requires wages to be paid at least twice a month, at intervals of no more than 16 days. Most employers pay on the 15th and the last working day of the month.
- Payslips. Each pay run comes with a payslip showing gross pay, deductions and net pay.
- Remittances. SSS, PhilHealth and Pag-IBIG contributions are remitted monthly, with deadlines that depend on each agency's schedule for the employer. Late remittance attracts penalties and can affect an employee's eligibility for benefits and loans.
- Variable pay. Overtime, night differential and holiday pay premium are added in the pay run for the period they were worked, based on timesheets or approvals from your team.
Income tax withholding and BIR filings
As the legal employer, the EOR withholds income tax from compensation under the graduated rates of the TRAIN law (RA 10963), where the first ₱250,000 of annual taxable income is exempt. It then:
- files and pays monthly withholding tax returns to the BIR;
- files the annual information return on employees' compensation;
- issues each employee a BIR Form 2316 (Certificate of Compensation Payment and Tax Withheld) by 31 January of the following year;
- carries out a year-end annualisation so each employee's total tax withheld matches their liability for the year.
13th-month pay and other benefits are tax-exempt up to a combined ₱90,000 a year; amounts above that are taxable. This year-end reconciliation is where most payroll errors surface, so it is worth asking any provider how they handle it. Remotify's guide to common payroll mistakes in the Philippines covers the usual problems, and paying remote employees in the Philippines answers common employer questions.
Philippine employment law essentials for EOR hires
Employees hired through an EOR have exactly the same rights as anyone employed directly in the Philippines: the Labor Code, wage orders, leave laws and social legislation all apply in full. The EOR is responsible for compliance, but your policies on hours, leave and performance need to fit within these rules. For a full overview, see Remotify's guide to Philippine labour laws for remote hiring.
Employment contracts and probation
- Regular employment is the default for work that is necessary or desirable to the business. Regular employees can only be dismissed for a just or authorised cause, with due process.
- Probationary employment can last up to six months (Labor Code, Article 296). The standards the employee must meet to be made regular have to be communicated at the start; if they are not, the employee is treated as regular from day one. An employee kept on after the probationary period becomes regular.
- Fixed-term and project employment are allowed only where the term or project is genuine and agreed knowingly, not to avoid regularisation.
Remotify's guide to writing a remote work contract covers the clauses to include.
Working hours, overtime, night differential and holiday pay
Leave entitlements
The following are government-mandated leave entitlements under Philippine labor laws, subject to applicable eligibility requirements, qualifying conditions, and documentation where required.
- Service incentive leave: 5 days of paid leave a year after one year of service, convertible to cash if unused.
- Maternity leave: 105 days of paid leave, with an additional 15 days for solo mothers (RA 11210).
- Paternity leave: 7 days of paid leave for married male employees (RA 8187).
- Solo parent leave: 7 days a year for eligible solo parents after six months of service (RA 11861).
- Special leave for women: up to two months of paid leave after surgery for gynaecological disorders (RA 9710).
- Leave for victims of violence against women and children: up to 10 days of paid leave (RA 9262).
Note: Actual eligibility, duration, and availability requirements vary by leave type. Employees must satisfy the applicable statutory conditions to qualify.
Many employers also offer vacation and sick leave on top of the statutory minimum; it is a standard expectation for professional roles.
Remote work, data privacy and IP ownership
- Telecommuting Act (RA 11165): remote employees must receive the same treatment as comparable office-based employees, including pay, benefits, workload and access to training.
- Data Privacy Act (RA 10173): employee personal data, and any customer data your Philippine team handles, must be processed lawfully and kept secure.
- Intellectual property: the employment contract should state clearly that work created in the course of the job belongs to your company. Remotify's contracts include IP assignment clauses for this reason.
See your responsibilities as an employer of Filipino staff for more on remote-specific duties.
Termination, final pay and Certificate of Employment
Philippine law allows dismissal only for a just cause (such as serious misconduct, wilful disobedience, gross and habitual neglect of duty, fraud or breach of trust) or an authorised cause (such as redundancy, retrenchment, closure or disease), and only with due process.
- Just cause: a written notice stating the grounds and giving the employee a chance to respond, a hearing or conference, then a written notice of decision.
- Authorised cause: written notice to the employee and to DOLE at least 30 days before the effective date, plus separation pay at the rate the Labor Code sets for that cause.
- Final pay: released within 30 days of separation, unless a more favourable company policy applies (DOLE Labor Advisory No. 06, Series of 2020).
- Certificate of Employment: issued within three days of the employee's request.
Mistakes here are the most expensive in Philippine employment, because an illegal dismissal finding can lead to reinstatement and back wages. This is one of the main reasons companies use an EOR.
Is an Employer of Record legal in the Philippines?
[Counsel review required before publishing]
Yes. Hiring through an Employer of Record is lawful in the Philippines when the EOR is a properly registered Philippine employer that genuinely employs the worker: it holds the contract, pays the wages, remits contributions, withholds tax and is answerable for labour standards. Philippine law does not require a foreign company to set up its own entity just to have people employed in the country by a local employer.
What matters is substance. Philippine labour law regulates arrangements where one company supplies workers to another, and DOLE Department Order No. 174, Series of 2017 prohibits "labour-only contracting", where an intermediary merely supplies people without being a real employer. A credible EOR addresses this by being the employer in fact as well as on paper, with its own registered entity, registrations with SSS, PhilHealth, Pag-IBIG and BIR, and the HR, payroll and legal capacity to carry employer obligations.
Before signing with any provider, ask:
- Does the EOR employ staff through its own registered Philippine entity, or through a partner?
- How is the arrangement structured and registered under Philippine labour rules?
- Who is liable to the employee if wages or contributions go unpaid?
Remotify employs its EOR staff through its own Philippine entity, Remotify Inc., based in Pasig City, Metro Manila.
EOR vs other ways to hire in the Philippines
The main difference between hiring models in the Philippines is who legally employs the worker and who directs their work. With an EOR, the EOR employs and you direct; with a BPO or staffing agency, the vendor usually does both; with your own entity, you do both.
EOR vs direct employment
Direct employment means hiring through your own Philippine company. You get full control and no service fee, but you must incorporate, register with SEC, BIR, SSS, PhilHealth, Pag-IBIG and local government, and run payroll, tax and HR yourself. An EOR gives you the same employee relationship in practice without the entity.
EOR vs independent contractors
A contractor is self-employed, invoices you and handles their own tax and contributions. That works for short, independent projects. If you set the hours, supervise the methods and integrate the person into your team long term, Philippine law may treat them as an employee regardless of the contract, using the "control test". An EOR removes that risk by making them an employee properly. Remotify also offers contractor management, starting at $99 per contractor, and can convert contractors to EOR employment.
EOR vs BPO
A BPO delivers a service with its own staff, managers and processes; you buy the outcome. With an EOR, the people work only for you, inside your team, under your direction. Read more in EOR vs BPO and in Remotify's guide to outsourcing to the Philippines.
EOR vs staffing agency
A staffing agency recruits and supplies workers, often on temporary assignments, and may keep a say in how they are managed. An EOR does not supply workers; it employs the people you have chosen, long term, so they can be fully part of your team. See EOR vs staffing agency.
EOR vs PEO
A Professional Employer Organisation (PEO) shares employer responsibilities with a client that already has its own local entity, in a co-employment arrangement. An EOR is the sole legal employer, so you do not need a Philippine entity at all. For most foreign companies without a local presence, an EOR is the relevant model.
EOR vs setting up a Philippine entity
Setting up an entity makes sense when your Philippine headcount is large and permanent, when you need a physical office or licences, or when you want full control of every HR process. Incorporation, registrations and ongoing compliance take time and fixed cost that only pay back at scale. Many companies start with an EOR, then move to their own entity once the team is established; Remotify supports that transition through entity setup and Build-Operate-Transfer arrangements. Compare the two in EOR vs setting up a business entity.
How to choose an EOR provider in the Philippines
Choose an EOR provider in the Philippines by checking four things: whether it employs through its own local entity, how deep its Philippine payroll and labour law expertise is, what support your employees actually get, and whether its pricing is fully itemised. Global platforms cover many countries; a Philippines-focused provider tends to offer more local depth. Remotify's guide on how to choose an Employer of Record goes further.
Questions to ask before you sign
- Do you employ staff in the Philippines through your own registered entity, or through a third-party partner?
- Who in your team handles Philippine payroll, tax and labour cases, and where are they based?
- What exactly does your fee include: HMO, onboarding, background checks, equipment, offboarding?
- Are there setup fees, deposits or termination charges?
- How do you handle 13th-month pay, year-end tax annualisation and BIR Form 2316?
- How do you run a termination for just cause or authorised cause, and who attends the hearing?
- How quickly can you onboard someone once I have chosen them?
- What support do employees get directly, and how quickly do you respond?
- How are intellectual property and confidentiality handled in the contract?
- Can you support us if we later want our own entity?
A good provider answers these specifically and in writing. Vague answers on entity ownership, termination process or fee inclusions are the clearest warning signs.
Why companies choose Remotify as their Philippines EOR
Remotify is a Philippines-focused Employer of Record based in Pasig City, Metro Manila. Companies choose us because we employ through our own Philippine entity, run payroll and HR with a local team, and support employees directly rather than through a platform alone.
- Philippines focus. Philippine employment is our core work, so payroll, contributions, leave rules and termination procedures are handled by people who deal with them every day.
- Payroll and compliance. We run payroll, withholding tax, SSS, PhilHealth and Pag-IBIG remittances and year-end BIR filings for every employee.
- HR administration. Contracts, leave and attendance records, documentation and offboarding, including notices, hearings and final pay.
- Employee support and engagement. Employees get a local HR team they can talk to. Our I.N.S.P.I.R.E. culture framework includes a weekly development programme, monthly Fun Fridays and a quarterly Happiness Analysis shared with clients.
- Benefits included. Private health insurance (HMO) is included in our EOR pricing.
- Practical extras. Talent sourcing, background checks, local laptop procurement, and optional GDPR and cybersecurity training.
- Room to grow. Entity setup and Build-Operate-Transfer support when you are ready for your own entity, and hiring beyond the Philippines through vetted partners.
Learn more about Remotify's HR services.
Case study: Daivergent
Daivergent is a digital job-creating platform for the disability community, helping neurodivergent people move into adulthood with skills for employment, social interaction and independent living. As its Employer of Record, Remotify handles HR for Daivergent's Philippine team, from salary verification to offboarding.
"Remotify supports us by making sure we don't have to do anything HR-related. Everything from salary verification or handling an off-boarding of an employee and understanding the legal and administrative risks. Being able to trust Remotify allows me to focus on growing my business." Byran Dai, CEO and co-founder, Daivergent
Read the full Daivergent case study, or see how National Corporate Housing built a regional team in the Philippines.
Frequently asked questions
What is an Employer of Record in the Philippines?
An Employer of Record in the Philippines is a local company that becomes the legal employer of a worker on behalf of another business. It issues the Philippine employment contract, runs payroll, withholds tax and pays SSS, PhilHealth and Pag-IBIG contributions. The client business chooses the person and directs their daily work, without needing its own Philippine entity.
How does an EOR work in the Philippines?
You choose the candidate and agree on the salary. The EOR issues a Philippine employment contract, registers the employee with government agencies and adds them to its payroll. Each month it pays the employee, remits contributions and taxes, then invoices you. You manage the employee's work directly, while the EOR handles HR administration, compliance and, eventually, offboarding.
How much does an EOR cost in the Philippines?
The total cost combines the employee's salary, statutory employer costs and the provider's service fee. In 2026 the employer's share of SSS, PhilHealth and Pag-IBIG is capped at ₱6,230 a month, plus 13th-month pay of one-twelfth of annual basic salary. Remotify's published EOR pricing is $99 per employee per month plus 18% of gross monthly salary, with HMO included.
Is an EOR legal in the Philippines?
Yes, when the EOR is a registered Philippine employer that genuinely employs the worker: it holds the contract, pays wages, remits contributions and is accountable for labour standards. Philippine rules prohibit labour-only contracting, where an intermediary merely supplies people, so check that your provider employs through its own registered entity and can explain how its arrangement is structured.
What does an EOR handle in the Philippines?
An EOR handles employment contracts, government registration with SSS, PhilHealth, Pag-IBIG and BIR, monthly payroll and payslips, tax withholding and filings, 13th-month pay, statutory leave, benefits administration, employment records, and lawful offboarding including final pay and the Certificate of Employment. Many providers, including Remotify, also offer HMO cover, background checks and equipment procurement.
Can a foreign company hire employees in the Philippines without a local entity?
Yes. A foreign company can have people employed in the Philippines through an Employer of Record, which employs them under its own Philippine entity. The company avoids incorporating, registering with government agencies and running local payroll. Hiring someone directly as an employee without any Philippine employer in place is not practical, because statutory contributions and tax withholding must be handled by a registered local employer.
What benefits do Filipino employees receive?
Filipino employees are entitled to SSS, PhilHealth and Pag-IBIG coverage, 13th-month pay, five days of service incentive leave after a year, holiday pay, overtime and night differential, and statutory leave such as maternity, paternity and solo parent leave. Most employers hiring professionals also offer private health insurance (HMO), extra vacation and sick leave, and allowances for remote work.
What is the difference between an EOR and a BPO?
A BPO is a vendor that delivers a service using its own staff, managers and processes; you pay for the output. An EOR employs people you have chosen, who work only for you, inside your team and under your direction. Choose a BPO to outsource a function, and an EOR to build your own dedicated team in the Philippines.
What is the difference between an EOR and a contractor?
A contractor is self-employed, invoices you and handles their own tax and contributions, with no statutory benefits. An EOR employee has a Philippine employment contract and full employee rights. If you control a contractor's hours and methods long term, Philippine authorities may treat them as an employee, so an EOR is the safer route for ongoing, full-time roles.
When should a company use an EOR in the Philippines?
Use an EOR when you want dedicated, full-time people in the Philippines but do not want to set up and run your own entity. Common cases are hiring a first employee, converting long-term contractors into employees, testing the market, and growing a small team. Consider your own entity once your Philippine headcount is large and permanent.
How does payroll work through an EOR?
The EOR pays employees in pesos, usually twice a month, after you approve any overtime or bonuses. It deducts the employee's contributions and withholding tax, adds the employer's shares, remits everything to SSS, PhilHealth, Pag-IBIG and BIR, and issues payslips. At year end it reconciles each employee's tax and issues BIR Form 2316.
Sources
- Remotify 2026 survey of 1,642 Filipino remote workers, as reported by ABS-CBN News, 26 August 2026
- Social Security System, SSS contribution table and Circular No. 2024-006 (schedule effective January 2025)
- PhilHealth premium rate under the Universal Health Care Act (RA 11223), as confirmed in PhilHealth's advisory on 2025 rates (Philstar, 14 January 2025)
- Pag-IBIG Fund (HDMF) Circular No. 460, maximum fund salary of ₱10,000
- Wage Order No. NCR-28, effective 26 September 2026 (The Philippine Star, 27 September 2026)
- DOLE Labor Advisory No. 06, Series of 2020, on final pay and Certificates of Employment (Manila Bulletin, 22 January 2026)
- Labor Code of the Philippines (PD 442, as amended), including Articles 296 to 299
- Presidential Decree No. 851 (13th-month pay); RA 10963 (TRAIN law)
- RA 11210 (Expanded Maternity Leave), RA 8187 (Paternity Leave), RA 11861 (Expanded Solo Parents Welfare Act), RA 9710 (Magna Carta of Women), RA 9262 (Anti-Violence Against Women and Their Children Act)
- RA 11165 (Telecommuting Act); RA 10173 (Data Privacy Act)
- DOLE Department Order No. 174, Series of 2017 (contracting and subcontracting)
- Remotify, Employer of Record service and pricing
Updated October 2026. Written by Erwin Kok. This guide explains general rules and is not legal or tax advice; requirements can change, so confirm specifics for your situation.
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