Publications


Tax Digest
Volume 10,
Series 60
New Effective Daily Minimum Wages for Region XI and VIII

The BIR released the new daily minimum wages pursuant with the Regional Tripartite Wages and Productivity Boards of Region XI and VIII, respectively. For taxation purposes, the new minimum wages published will be the foundation of the basic compensation of employees is not subject to withholding tax on compensation and, eventually, to the computation of annual income tax. Accordingly, the following are the new daily minimum wage of Regions XI and VIII:

Region XI

SECTOR OR INDUSTRY NEW MINIMUM WAGE WITH COLA INTEGRATION
Non-Agriculture, Industrial, Commercial & Retail or Service employing more than 10 workers Php340.00 (335+5)
Agriculture Php335.00 (300+5)
Retail or Service employing not more than 10 workers Php325.00 (310+5)

Region VIII

SECTOR OR INDUSTRY NEW MINIMUM WAGE WITH COLA INTEGRATION
Non-Agriculture (including Sugar Mills) Php285.00 (278+7)
Cottage or Handicraft Php253.00 (246+7)
Retail or Service
Employing 10 workers & below Php245.00 (238+7)
Employing 11 up to 30 workers Php275.00 (268+7)
Agriculture
Non-Sugar Php251.00 (244+7)
Sugar Farm Php245.00 (238+7)

Revenue Memorandum Circular Nos. 2, 22– 2017
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