Understanding BIR Tax Table
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1. Tax Table Schedule.
Daily
Weekly Semi-Monthly Monthly |
Use this if your payroll period is computed on a daily basis
Use this if your payroll period is computed on a weekly basis Use this if your payroll period is computed bi-monthly Use this if your payroll period is computed every month |
2. Tax Status.
Z
S/ME ME1/SE1 ME2/SE2 ME3/SE3 ME4/SE4 |
Zero Exemption
Single/Married Employee Married/Single Employee with one (1) qualified dependent child Married/Single with two (2) qualified dependent children Married/Single with three (3) qualified dependent children Married/Single with four (4) qualified dependent children |
NOTE: Use Table A for Single/Married Employee with no qualified dependent; use Table B for Single or Married Employee with qualified dependent child(ren).
3. Tax Exemption.
S/ME with no qualified dependent
S/ME with qualified number of dependent child(ren) |
PHP 50,000 each working employee
PHP 25,000 each but not exceeding four (4) children |
4. Fix Compensation Level. This is the highest number of compensation that is less than to your Taxable Income. This is based from your Tax Status.
5. Base Tax and Percentage Over. Base tax is the predetermined tax based from your compensation level. Percentage Over is the allowable percent tax on the excess of your compensation level.
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