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BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) must be issued to employees on or before January 31 of the following year. For employees who resign or are separated during the year, it should be issued within 30 days from the date of separation.

The 13th-month pay is computed as the total basic salary earned during the year divided by 12. It should be paid on or before December 24. Only the basic salary is included in the computation - allowances, overtime pay, and other benefits are excluded unless specified in the employment contract.

As of 2025, the SSS contribution rate is 14% of the monthly salary credit (MSC), with 9.5% paid by the employer and 4.5% by the employee. The minimum MSC is ₱4,000 and the maximum is ₱30,000. Contributions are due on or before the last day of the month following the applicable month.

Under Philippine law, employees are entitled to a minimum of 5 days of service incentive leave (SIL) per year after one year of service. Female employees are entitled to 105 days of maternity leave, while male employees get 7 days of paternity leave. Additional leave benefits may be provided by company policy.

Gross pay is the total amount earned before any deductions. Net pay (or take-home pay) is what the employee receives after mandatory deductions such as withholding tax, SSS, PhilHealth, and Pag-IBIG contributions, as well as any other authorized deductions like loans or advances.

Regular overtime (beyond 8 hours on a regular workday) is paid at 125% of the hourly rate. Overtime on rest days is 130%, and on special holidays is 130%. On regular holidays, the rate is 200% for the first 8 hours, plus 260% for overtime. Night shift differential (10pm-6am) adds 10% to the hourly rate.