Revised Withholding Tax Tables

January 30, 1985 REVENUE REGULATIONS NO. 02-85 SUBJECT : Revised Withholding Tax Tables TO : All Internal Revenue Officers Concerned SECTION 1 . Scope . Pursuant to Section 326 and 91, in relation to Section 23, as amended by PD 1868, these regulations are hereby promulgated to revise the withholding tax tables prescribed in Section 7, Revenue Regulations No. 6-82 and the supplementary tax tables prescribed in Section 2, Revenue Regulations No. 6-83, to take into account the increase of personal exemption of single individuals, heads of family, married persons, and additional exemption for each qualified dependent child, as provided for in Executive Order No. 999. SECTION 2 . S ection 7 of Revenue Regulations No. 6-82, as amended, is hereby further amended to read as follows: "SECTION 7. Requirement of withholding . xxx xxx xxx 1. Withholding of tax on compensation paid to resident employees. (a) In general, an employer making payment of compensation shall deduct and withhold upon such compensation a tax determined in accordance with the prescribed revised tables, effective January 1, 1985. A. Legend of Symbols Used and Amount of Exemptions : 1. The letters represent the following: (a) Z Zero exemption for working wife with employed husband, for employee with multiple employers with respect to second, third, etc., employer and for employee who fails to file an exemption certificate. (b) S Single or married but legally separated individuals. (c) HF Single with qualified dependent parent, sister or brother, legitimate, recognized natural or legally adopted child, married but legally separated individuals with a qualified dependent child. (d) M Married and not legally separated. 2. The numerals affixed to the status symbols represent the number of qualified legitimate, recognized natural or legally adopted children. 3. The asterisks (**) under column SAPE represent special additional personal exemption of Four Thousand Pesos (P4,000.00) to single individuals, married persons or heads of family whose gross compensation income does not exceed: Monthly, P1,667.00; Semi-monthly, P834.00; Weekly, P385.00; and Daily, P67.00. 4. Exemption The amount of exemption in Thousands of Pesos, an employee is entitled to claim as a deduction from gross compensation income in accordance with his status, number of qualified dependents and applicable special additional personal exemption. B. Computation of Withholding Tax : 1. In general . The employer shall determine the tax to be deducted and withheld in accordance with the following: (a) Use the appropriate table for the payroll period: monthly, semi-monthly, weekly or daily, as the case may be. (b) Determine the total monetary and non-monetary (cash value) compensation paid to an employee. (c) Segregate the regular compensation from the supplementary compensation. Regular compensation includes basic salary, fixed allowances for representation, transportation, housing, cost of living and other allowances or benefits (monetary and non-monetary) paid to an employee per payroll period. Supplementary compensation includes payments to an employee in addition to the regular compensation such as commission, overtime pay, taxable retirement pay, vacation and sick leave pay, profit sharing, bonus, 13th month pay, etc., with or without regard to a payroll period. (d) Determine the line (horizontal) to be used corresponding to the status and number of qualified dependents. Use the appropriate status symbol with the corresponding asterisks ** indicated under the SAPE column if the gross compensation income does not exceed: Monthly, One Thousand Six-Hundred Sixty Seven Pesos (P1,667.00); Semi-monthly, Eight Hundred Thirty Four Pesos (P834.00); Weekly, Three Hundred Eighty Five Pesos (P385.00); and Daily, Sixty Seven Pesos (P67.00). If the gross compensation income is equal to or exceed the respective foregoing amounts and in the case of married individual with three (3) or more dependents, use the status symbol without any asterisks. (e) Determine the column to be used by fixing the compensation level taking into account only the total amount of regular compensation income. The compensation level is the amount indicated in the line (as pre-determined in paragraph B.1. (d) to which the regular compensation income is equal or in excess, but not to exceed the amount in the next column of the same line. Provided: however , that with respect to an employee entitled to a special additional personal exemption, the compensation level is the amount indicated in the line to which the gross compensation income is equal or in excess, but not to exceed the amount in the next column of the same line. (f) Compute the withholding tax due by adding the tax predetermined in the compensation level indicated at top of the column to the product, which is computed by multiplying the excess of the total regular and supplementary compensation over the compensation level by the rate also indicated at the top of the same column. aisa dc Example 1. A single with no qualified dependent, receives P1,200.00 as regular monthly compensation. Computation: Using the monthly withholding tax table, the withholding tax is computed by referring to line 3 with double asterisks (gross compensation income is less than P1,667.00) of column 3, which shows a tax of P2.08 on P1,083.00 plus 3% of the excess (P1,200.00 - P1,083.00 = P117.00). Total Compensation 1,200.00 Less: Compensation Level (line 3, col. 3) 1,083.00 Excess 117.00 Tax on P1,083.00 2.08 Tax on excess (P117.00 x 3%) 3.51 Monthly Withholding Tax 5.59 Example 2. B married with one (1) qualified dependent, receives P1,800.00 as regular monthly compensation. Computation: B using the monthly withholding tax table, the withholding tax is computed by referring to line 8 (gross compensation income is in excess of P1,667.00) of column 3 which shows a tax of P14.58 on P1,791.00 plus 7% of the excess (P1,800.00-P1,791.00 = P9.00). Total Compensation P1,800.00 Less: Compensation Level (line 3, col. 3) 1,791.00 Excess 9.00 Tax on P1,791.00 14.58 Tax on excess (P9.00 x 7%) .63 Monthly Withholding Tax 15.21 Example 3. C married with four (4) qualified dependents receives P1,500.00 as regular monthly compensation. cdt Computation: Using the monthly withholding tax table, the monthly withholding tax is computed by referring to line 15, and col. 1 which shows a zero amount of withholding tax (no withholding tax due). Example 4. D Head of the family with no qualified dependent receives P2,200.00 as monthly regular compensation and P300.00 as supplementary compensation or a total of P3,500.00. Computation: Using the monthly withholding tax table, the withholding tax is computed by referring to line 4 (gross compensation income is more than P1,667.00) of col. 5, which shows a tax of P71.92 on P2,125.00 plus 11% of the excess (P2,500.00-P2,125.00 = P375.00). Total compensation P2,500.00 Less: Compensation Level (line 4, col. 5) 2,125.00 Excess P375.00 Tax on P1,125.00 72.92 Tax on excess (375.00 x 11%) 41.25 Monthly Withholding Tax 114.17 2. Exceptions: (a) Cumulative average method. If in respect of a particular employee, the regular compensation is exempt from withholding, but supplementary compensation as paid during the calendar year/or the supplementary compensation is equal to or more than the regular compensation to be paid, the employer shall determine the tax to be deducted and withheld in accordance with the cumulative average method provided hereunder. cd i (1) Add the amount of regular and supplementary compensation to be paid to an employee for the payroll period to the sum of regular and supplementary compensation paid since the beginning of the current calendar year. (2) Divide the aggregate amount of compensation computed in No. (1) by the number of payroll periods to which the amount relates. (3) Compute the tax to be deducted and withheld on the cumulative average compensation determined in No. (2) in accordance with the appropriate table. (4) Multiply the tax computed in No. (3) by the number of payroll periods to which it relates. (5) Determine the excess, if any, of the amount of tax computed in No. (4) over the total amount of tax already deducted and withheld from the beginning payroll period to the last payroll period. The excess, as computed, shall be deducted and withheld from the compensation to be paid for the last payroll period of the current calendar year. cd i The cumulative average method, once applicable to a particular employee at anytime during the calendar year, shall be the same method to be consistently used for the remaining payroll period/s of the same calendar year. Example 5. E, married with four (4) dependents, received the following compensation: No. of payroll Months Regular Supplemental Total Periods Compensation Compensation Compensation 1 Jan. P1,800.00 P1,000.00 P2,800.00 2 Feb. 1,800.00 1,000.00 2,800.00 3 Mar. 1,800.00 1,800.00 Computation: 1. For January P2,800.00 + 0 = P2,800 For February P2,800.00 + P2,800.00 = P5,600.00 For March P1,800.00 + P2,800.00 + P2,800.00 = P7,400.00 2. For January P2,800.00 + = P2,800.00 For February P5,600.00 + 2 = P2,800.00 For March P7,400.00 + 3 = P2,467.00 3. For January Tax on P 2,541.00 (line 15, col. 4) P14.58 Tax on excess (P259.00 x 7%) 18.13 Tax on P 2,800.00 P32.71 For February Tax on P2,541.00 (line 15, col. 4) P14.58 Tax on excess (P259.00 x 7%) 18.13 Tax on P 2,800.00 P32.71 For March Tax on P2,125.00 (line 15, col. 3) P2.08 Tax on excess (P342.00 x 3%) 10.26 Tax on P2,467.00 P12.34 4. For January P32.71 x 1 P32.71 For February P32.71 x 2 = P65.42 For March P12.34 x 3 = P37.02 5. For January P32.71 - 0 = P32.71 For February P65.42 - P32.71 = P32.71 For March P37.02 - P65.42 = (P28.40) = No withholding tax due Example 6. F, married with no dependent, received the following compensation: No. of payroll Months Regular Supplemental Total Periods Wage Wage Compensation 1 Jan. P3,000.00 P2,000.00 P5,000.00 2 Feb. 3,000.00 5,000.00 8,000.00 3 Mar. 3,000.00 2,000.00 5,000.00 Computation: For January Compute the amount of tax to be withheld using the general rule (Supplemental compensation is less than regular compensation and therefore, does not fall as an exception). Using the monthly withholding tax table, the monthly withholding tax is computed by referring to line 6 (gross compensation income is more than P1,667.00) of column 5, which shows a tax P72.92 on P2,375.00 plus 11% of the excess (P5,000.00 - P2,375.00 = P2,625.00). Total Compensation P5,000.00 Less: Compensation Level (line 6, col. 5) 2,375.00 Excess P2,625.00 Tax on P2,375.00 72.92 Tax on excess (P2,625.00 x 11%) 288.75 Withholding tax for January P321.67 For February and March 1. February P8,000.00 + P5,000.00 = P13,000.00 March P5,000.00 + P13,000.00 = P18,000.00 2. February P13,000.00 + 2 = P6,500.00 March P18,000.00 + 3 = P6,000.00 3. For February Tax on P5,708.00 (line 6, col. 7) = P506.25 Tax on excess (P792.00 x 19%) = 150.48 Tax on P6,500.00 = P656.72 March Tax on P5,708.00 (line 6, col. 7) = P506.25 Tax on excess (P292.00 x 19%) = 55.48 Tax on P6,000.00 = P561.73 4. February P656.73 x 2 = P1,313.46 March P561.73 x 3 = P1,685.19 5. February P1,313.46 - P361.67 = P951.79 March P1,685.19 - P1,313.46 = P 371.73 NOTE: The supplemental compensation of P2,000.00 is less than the regular compensation of P3,000.00 for March. The rule to be followed will still be the cumulative average method. cdt (b) Annualized Income Method. (1) When the employer-employee relationship is terminated before the end of the calendar year, and (2) when computing for the year-end adjustment of withholding taxes provided for under Section 22 Revenue Regulations No. 6-82, the employer shall determine the tax on the sum of the regular and supplementary compensation for the entire calendar year before the payment of the last compensation, in accordance with the following procedures: (1) Add the amount of regular and supplementary compensation to be paid to an employee for the payroll period to the sum of regular and supplementary compensation paid since the beginning of the current year. (2) Deduct from the aggregate amount of compensation computed in No. (1) the amount of total exemptions of the employee. (3) Compute the amount of tax on the difference arrived at in No. (2) in accordance with the following schedule: Not over P 2,500 0% over P 2,500 but not over P 5,000 1% over P 5,000 but not over P 10,000 P 25 + 3% of excess over P 5,000 over P 10,000 but not over P 20,000 P 175 + 7% of excess over P 10,000 over P 20,000 but not over P 40,000 P 875 + 11% of excess over P 20,000 over P 40,000 but not over P 60,000 P 3,075 + 15% of excess over P 40,000 over P 60,000 but not over P100,000 P 6,075 + 19% of excess over P 60,000 over P 100,000 but not over P250,000 P 13,675 + 24% of excess over P 100,000 over P 250,000 but not over P500,000 P 49,675 + 29% of excess over P 250,000 over P 500,000 P 122,175 + 35% of excess over P 500,000 (4) Determine the deficiency or excess, if any, of the tax computed in No. (3) over the cumulative tax already deducted and withheld since the beginning of the current calendar year. cd i The deficiency tax (when the amount of tax computed in No. (3) is greater than the amount of cumulative tax already deducted and withheld) shall be deducted from the last payment of compensation for the calendar year. The excess tax (when the amount of cumulative tax already deducted and withheld is greater than the tax computed in No. (3) shall be credited or refunded to the employee. In return, employer is entitled to deduct the amount refunded from his remittance for the succeeding month or quarter but not later than the 25th day of January of the following year. Example 7. G and H, both married and each has one (1) qualified dependent, receive the following on a monthly basis: Employee Total Compensation Tax Deducted and Total Compensation received from Withheld from to be received Jan. to Nov. Jan. to Nov. on December G P22,000.00 P321.31 P2,000.00 H 44,000.00 2,465.87 8,000.00 G filed an amended Employee's Withholding Exemption Certificate (BIR Form W-4), on Dec. 1 showing a change in status for an additional dependent child born in November. acd Computation: 1. Employee G P22,000.00 + P2,000.00 = P24,000.00 Employee H P44,000.00 + P8,000.00 = P52,000.00 2. Employee G P24,000.00 - P14,500.00 = P9,500.00 Employee H P52,000.00 - P11,500.00 = P40,500.00 3. Employee G Tax on P5,000.00 = P25.00 Tax on Excess (P4,500 x 3%) = P135.00 Tax on P9,500.00 = P160.00 Employee H Tax on P40,000.00 = P3,075.00 Tax on Excess (P500.00 x 15%) = 75.00 Tax on P40,500.00 = P3,150.00 4. Employee G P160.00 - P321.31 = (P161.31) Tax to be refunded, to Employee G = P161.31 Employee H P3,150.00 - P2,465.87 = P684.13 Tax to be deducted on the last payment to Employee H = P684.14 C. Other Methods . "If the compensation is paid other than daily, weekly, semi-monthly, or monthly, compute the tax to be deducted and withheld as follows: (1) Annually refer to computation using the annualized income method. (2) Quarterly and Semi-annually Divide the compensation by 3 or 6, respectively, to determine the average monthly compensation. Use the monthly withholding tax table to compute the tax, and the tax so computed shall be multiplied by 3 or 6 accordingly. (3) Bi-weekly Divide the compensation by 2 to determine the average weekly compensation. Use the weekly withholding tax table to compute the tax, and the tax so computed shall be multiplied by 2. (4) Miscellaneous Compensation is paid irregularly or for a period other than those mentioned above, divide the compensation by the number of days from last payment to date of payment (excluding Sundays and Holidays). Use the daily tax table. The tax so computed shall be multiplied by the number of days." D. Request For Additional Withholding "When husband and wife are employed with separate employers, or an employee has multiple employers, etc. (1) Either employed husband or wife may request in writing his or her employer to withhold an additional amount of tax representing the excess of income tax computed on their consolidated compensation income of the preceding taxable year over the sum of the tax currently being withheld by their respective employers. (2) The employee with multiple employers may also request his main employer (employer from whom he receives his biggest compensation) in writing in the same manner and form as in the case of husband and wife with different employers under subparagraph (1) hereof, to withhold the additional amount of tax representing the excess of the income tax or his income of the preceding taxable year over the sum of tax currently being withheld from him by all his employers. cd The request shall be accomplished in triplicate and filed with the employer: original, for employers requested to make additional withholding; duplicate, to be attached by the employer to the BIR Form W-1 for the quarter the additional tax withheld is remitted; and triplicate, for file of the requesting employee. The additional amount of tax requested to be withheld shall be specifically stated in the request without the necessity of indicating the basis of the computation." SECTION 3 . Section 8 of Revenue Regulations No. 6-82 is hereby amended to read as follows: "Section 8. Right to claim withholding exemption xxx xxx xxx "Each employee may claim the following exemptions in the withholding exemption certificate, with respect to compensation paid on or after January 1, 1985. (a) If Single Four Thousand Pesos (P4,000.00) (b) If Married Eight Thousand Five Hundred Pesos (P8,500.00) (c) If Head of family Five Thousand Five Hundred Pesos (P5,500.00) (d) Additional exemption for each qualified dependent child but not to exceed four (4) dependents. Three Thousand Pesos (P3,000.00); for each child who otherwise qualifies prior to 1983, one Thousand Pesos (P1,000.00). cd i (e) If the gross compensation of single individuals, married persons or heads of family does not exceed Twenty Thousand Pesos (P20,000.00), he is further entitled to a special exemption of Four Thousand Pesos (P4,000.00). xxx xxx xxx SECTION 4 . Repealing Clause . All regulations, rules, orders or portions thereof which are inconsistent with the provisions of these regulations are hereby repealed. SECTION 5 . Effectivity . These regulations shall take effect as of January 1, 1985. (SGD.) CESAR E.A. VIRATA Minister of Finance Recommending Approval: (SGD.) RUBEN B. ANCHETA Acting Commissioner WITHHOLDING TAX TABLE DAILY EFFECTIVE JANUARY 1, 1985 1 2 3 4 5 6 7 8 9 10 P0.00 P0.00 P0.08 P0.58 P2.89 P10.15 P20.05 P45.13 P163.94 P403.22 EXEMPTIONS +0% +1% +3% +7% +11% +15% +19% +24% +29% +35% STATUS SAPE ('OOOP) OVER OVER OVER OVER OVER OVER OVER OVER OVER OVER Z 0.0 0 8 16 33 66 132 198 330 825 1,650 S 4.0 0 NA NA 46 79 145 211 343 838 1,663 S * * 8.0 0 34 42 59 67 NA NA NA NA NA HF 5.5 0 NA NA 51 84 150 216 348 843 1,668 HF * * 9.5 0 39 47 64 67 NA NA NA NA NA HF1/M 8.5 0 NA NA 61 94 160 226 358 853 1,678 HF1/M * * 12.5 0 49 57 67 NA NA NA NA NA NA HF2/M1 11.5 0 NA 54 70 103 169 235 367 863 1,688 HF2/M1 * * 15.5 0 59 67 NA NA NA NA NA NA NA HF3/M2 14.5 0 56 64 80 113 179 245 377 872 1,698 HF3/M2 * * 18.5 0 67 NA NA NA NA NA NA NA NA HF4/M3 17.5 0 66 74 90 123 189 255 387 882 1,707 HF5 18.5 0 69 77 94 127 193 259 391 886 1,711 HF6 19.5 0 72 80 97 130 196 262 394 889 1,714 HF7/M4 20.5 0 75 84 100 133 199 265 397 892 1,717 M5 21.5 0 79 87 103 136 202 268 400 896 1,721 M6 22.5 0 82 90 107 140 206 272 404 899 1,724 M7 23.5 0 85 94 110 143 209 275 407 902 1,727 LEGEND: Z Zero Exemption S Single HF Head of the Family M Married 1...7 Number of qualified dependents SAPE * * Special Additional Personal Exemption for Employees whose total daily gross compensation does not exceed P67.00 WITHHOLDING TAX TABLE WEEKLY EFFECTIVE JANUARY 1, 1985 1 2 3 4 5 6 7 8 9 10 P0.00 P0.00 P0.48 P3.37 P16.83 P59.13 P116.83 P262.98 P955.29 P2,349.52 EXEMP- TIONS +0% +1% +3% +7% +11% +15% +19% +24% +29% +35% STATUS SAPE ('OOOP) OVER OVER OVER OVER OVER OVER OVER OVER OVER OVER Z 0.0 0 48 96 192 384 769 1,153 1,923 4,807 9,615 S 4.0 0 NA NA 269 461 846 1,230 2,000 4,884 9,692 S * * 8.0 0 201 250 346 385 NA NA NA NA NA HF 5.5 0 NA NA 298 490 875 1,259 2,028 4,913 9,721 HF * * 9.5 0 230 278 375 385 NA NA NA NA NA HF1/M 8.5 0 NA NA 355 548 932 1,327 2,086 4,971 9,778 HF1/M * * 12.5 0 288 336 385 NA NA NA NA NA NA HF2/M1 11.5 0 NA 317 413 605 990 1,375 2,144 5,028 9,836 HF2/M1 * * 15.5 0 346 385 NA NA NA NA NA NA NA HF3/M2 14.5 0 326 375 471 663 1,048 1,432 2,201 5,086 9,894 HF3/M2 * * 18.5 0 385 NA NA NA NA NA NA NA NA HF4/M3 17.5 0 384 432 528 721 1,105 1,490 2,259 5,144 9,951 HF5 18.5 0 403 451 548 740 1,125 1,509 2,278 5,163 9,971 HF6 19.5 0 423 471 567 759 1,144 1,528 2,298 5,182 9,990 HF7/M4 20.5 0 442 490 586 778 1,163 1,548 2,317 5,201 10,009 M5 21.5 0 461 509 605 798 1,182 1,567 2,336 5,221 10,028 M6 22.5 0 480 528 625 817 1,201 1,586 2,355 5,240 10,048 M7 23.5 0 500 548 644 836 1,221 1,605 2,375 5,259 10,067 LEGEND: Z Zero Exemption S Single HF Head of the Family M Married 1...7 Number of qualified dependents SAPE * * Special Additional Personal Exemption for Employees whose total weekly gross compensation does not exceed P385.00 WITHHOLDING TAX TABLE SEMI-MONTHLY EFFECTIVE JANUARY 1, 1985 1 2 3 4 5 6 7 8 9 10 P0.00 P0.00 P1.04 P7.29 P36.46 P128.13 P253.13 P569.79 P2,069.79 P5,090.63 EXEMP- TIONS +0% +1% +3% +7% +11% +15% +19% +24% +29% +35% STATUS SAPE ('OOOP) OVER OVER OVER OVER OVER OVER OVER OVER OVER OVER Z 0.0 0 104 208 416 833 1,666 2,500 4,166 10,416 20,833 S 4.0 0 NA NA 583 1,000 1,833 2,666 4,333 10,583 21,000 S * * 8.0 0 437 541 750 834 NA NA NA NA NA HF 5.5 0 NA NA 645 1,062 1,895 2,729 4,395 10,645 21,062 HF * * 9.5 0 500 604 812 834 NA NA NA NA NA HF1/M 8.5 0 NA NA 770 1,187 2,020 2,854 4,520 10,770 21,187 HF1/M * * 12.5 0 625 729 834 NA NA NA NA NA NA HF2/M1 11.5 0 NA 687 895 1,312 2,145 2,979 4,645 10,895 21,312 HF2/M1 * * 15.5 0 750 834 NA NA NA NA NA NA NA HF3/M2 14.5 0 NA 812 1,020 1,437 2,270 3,104 4,770 11,020 21,437 HF3/M2 * * 18.5 0 834 NA NA NA NA NA NA NA NA HF4/M3 17.5 0 833 937 1,145 1,562 2,395 3,229 4,895 11,145 21,562 HF5 18.5 0 875 979 1,187 1,604 2,437 3,270 4,937 11,187 21,604 HF6 19.5 0 916 1,020 1,229 1,645 2,479 3,312 4,979 11,229 21,645 HF7/M4 20.5 0 958 1,062 1,270 1,687 2,520 3,354 5,020 11,270 21,687 M5 21.5 0 1,000 1,104 1,312 1,729 2,562 3,395 5,062 11,312 21,729 M6 22.5 0 1,041 1,145 1,354 1,770 2,604 3,437 5,104 11,354 21,770 M7 23.5 0 1,083 1,187 1,395 1,812 2,645 3,479 5,145 11,395 21,812 LEGEND: Z Zero Exemption S Single HF Head of the Family M Married 1...7 Number of qualified dependents SAPE * * Special Additional Personal Exemption for Employees whose total semi-monthly gross compensation does not exceed P834.00 WITHHOLDING TAX TABLE MONTHLY EFFECTIVE JANUARY 1, 1985 1 2 3 4 5 6 7 8 9 10 P0.00 P0.00 P2.08 P14.58 P72.92 P256.25 P506.25 P1,139.58 P4,139.58 P10,181.25 EXEMP- TIONS +0% +1% +3% +7% +11% +15% +19% +24% +29% +35% STATUS SAPE ('OOOP) OVER OVER OVER OVER OVER OVER OVER OVER OVER OVER Z 0.0 0 208 416 833 1,666 3,333 5,000 8,333 20,833 41,666 S 4.0 0 NA NA 1,166 2,000 3,666 5,333 8,666 21,166 42,000 S * * 8.0 0 875 1,083 1,500 1,667 NA NA NA NA NA HF 5.5 0 NA NA 1,291 2,125 3,791 5,458 8,791 21,291 42,125 HF * * 9.5 0 1,000 1,208 1,625 1,667 NA NA NA NA NA HF1/M 8.5 0 NA NA 1,541 2,375 4,041 5,708 9,041 21,541 42,375 HF1/M * * 12.5 0 1,250 1,458 1,667 NA NA NA NA NA NA HF2/M1 11.5 0 NA 1,375 1,791 2,625 4,291 5,958 9,291 21,791 42,625 HF2/M1 * * 15.5 0 1,500 1,667 NA NA NA NA NA NA NA HF3/M2 14.5 0 NA 1,625 2,041 2,875 4,541 6,208 9,541 22,041 42,875 HF3/M2 * * 18.5 0 1,667 NA NA NA NA NA NA NA NA HF4/M3 17.5 0 1,666 1,875 2,291 3,125 4,791 6,458 9,791 22,291 43,125 HF5 18.5 0 1,750 1,958 2,375 3,208 4,875 6,541 9,875 22,375 43,208 HF6 19.5 0 1,833 2,041 2,458 3,291 4,958 6,625 9,958 22,458 43,291 HF7/M4 20.5 0 1,916 2,125 2,541 3,375 5,041 6,708 10,041 22,541 43,375 M5 21.5 0 2,000 2,208 2,625 3,458 5,125 6,791 10,125 22,625 43,458 M6 22.5 0 2,083 2,291 2,708 3,541 5,208 6,875 10,208 22,708 43,541 M7 23.5 0 2,166 2,375 2,791 3,625 5,291 6,958 10,291 22,791 43,625 LEGEND: Z Zero Exemption S Single HF Head of the Family M Married 1...7 Number of qualified dependents SAPE * * Special Additional Personal Exemption for Employees whose total monthly gross compensation does not exceed P1,667.00