An Ultra High Frequency station with strong brand content that appeal to everyone, UNTV is one of the most trusted and successful Philippine networks that guarantees wholesome and quality viewing experience. The BIR made the clarification in its memorandum circular 105-2019 posted on its website last week. LAST October 9, 2019, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 105-2019 to clarify the tax treatment of the salary differential paid by the employer in favor of the female employee in the private sector. The operations conducted against the padlocked establishments were pursuant to Revenue Memorandum Order (RMO) No. 11210 (RA 11210) also known as the 105-Day Expanded Maternity Leave Law is a new law, approved on 20 February 2019 and came into effect shortly after, which increases the standard period of maternity leave benefit in the Philippines for … RP-NETHERLANDS TAX TREATY; Interest Payments - Hercules Ultramarine, Inc. (HUI) is a duly registered BOI enterprise while Heclem B.V. (HBV) is a non-resident foreign corporation organized under the laws of the Kingdom of Netherlands. Hilton will increase parental leave by two weeks, providing birth mothers with an industry-leading 12 weeks of paid time off, and fathers and adoptive parents with four weeks of paid time off. 11210, or the 105-Day Expanded Maternity Leave Act, and guidelines from the Civil Service Commission, Department of Labor and Employment and Social Security System. The salient features of the law are as follows: Amount of Maternity Benefit 42 Section 5. . With this, from the previous amount of P547.9 million collected under this program from 178 establishments that were closed down in the first nine months of 2020, the DOF said the total amount has increased to P582.5 million as of November this year. CODAL REFERENCE AND RELATED ISSUANCES. The Finance department added that an Electronic Audited Financial System (eAFS) was also launched last June 1 to allow business taxpayers to electronically submit their financial statements to the BIR. You can work out your maternity pay and leave online. 11210, now that the Implementing Rules and Regulation was released last May 1, 2019. The DOF said this was a marked improvement of 56.85 percent over the 197 cases filed by the BIR in 2018 involving some P15 billion-worth of tax liabilities. 11210 (AN ACT INCREASING THE MATERNITY LEAVE PERIOD TO ONE HUNDRED FIVE (105) DAYS FOR FEMALE WORKERS WITH AN OPTION TO EXTEND FOR AN ADDITIONAL THIRTY (30) DAYS WITHOUT PAY, AND GRANTING AN ADDITIONAL FIFTEEN (15) DAYS FOR SOLO MOTHERS, AND FOR OTHER PURPOSES). The Expanded Maternity Leave Act, signed by President Rodrigo Duterte in February, grants working mothers in private and public sectors – regardless of civil status –105 days of paid maternity leave with option to extend for 30 days without pay. Expanded Maternity Leave Law (EML) is now implemented for working moms to receive SSS Maternity Benefits. The Special Authority covers the negotiations for an agreement on the grant of $809,450.00 (approximately P38,850,873.20) by the USTDA for the BIR’s Information and Communications Technology (ICT) Modernization Strategy and Data Center Technical Assistance Project. Starting February 14 last year, the BIR allowed the use of the PayMaya mobile application as an additional electronic payment channel for tax payments. BIR’s performance under the Oplan Kandado program in 2019 was a 218.88-percent improvement over its 233 closures of establishments reported in 2018 and a 140.76-percent increase in collections amounting to P799.47 million during that year. The cases filed before the CTA involving close to P5 billion in tax liabilities represent a 480.67 percent increase over the estimated P851.57 million in taxes that the BIR had hoped to collect in 2018 through litigation, the DOF said. The 105-Day Expanded Maternity Leave Law, which was signed by President Duterte on February 20, 2019, became effective on March 11, 2019. Leave Rules – Maternity Leave FR & SR Part III. 11210, or the Expanded Maternity Leave Law, was signed by President Rodrigo R. Duterte on 20 February. Salary differential refers to the difference that shall be shouldered by the employer when the actual cash benefit received from the Social Security System (SSS) is less than the full pay or full salary of the female employee during the duration of the maternity leave. The DOF said that Duterte also designated and authorized Finance Secretary Carlos Dominguez III or BIR Commissioner Caesar Dulay “to conclude, sign, execute and deliver the said Grant Agreement.”. Female workers in the private and public sectors can now enjoy a total of 105 days paid maternity benefit for live childbirth, regardless of the mode of delivery, with an option to extend for another 30 days without pay. “The maternity benefit of the female worker has been expanded from the previous 100 percent of the average daily salary credit to full pay or salary, which includes now the salary differential as its component,” BIR Commissioner Caesar Dulay stated in Revenue … Dominguez has cited the BIR’s digital transformation efforts as among the factors that led to a dramatic improvement of its services to taxpayers and its robust collection performance ahead of the COVID-19 pandemic-induced crisis. Last year, the BIR collected a total of P1.92 billion under its Oplan Kandado program as a result of the temporary closure of 743 establishments for various violations of the National Internal Revenue Code. 172-98: Department of Agrarian Reform: No. Below is the sample maternity leave policy which a company may adopt illustrating compliance with the mandate: General Principles. https://www.untvweb.com › news › pay-from-longer-maternity-leave-is-tax-free-bir 3-2009, otherwise known as the Oplan Kandado Program, the agency said. Republic Act (RA) No. Eligibility 42 Section 3. LAST October 9, 2019, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 105-2019 to clarify the tax treatment of the salary differential paid by the employer in favor of the female employee in the private sector.Salary differential refers to the difference that shall be shouldered by the employer when the actual cash benefit received from the Social Security System (SSS) is less than the full pay or full salary of the female employee during the duration of the maternity leave.Full pay or full salary pertains to the actual remuneration or earnings paid by an employer for services rendered on normal working days and hours, including allowances provided for under existing company policy or collective bargaining agreement, if any.As clarified by Republic Act (RA) 11210, otherwise known as the 105-Day Expanded Maternity Leave Law, and its joint implementing rules and regulations, the maternity benefit of the female employee shall pertain to the full pay or full salary, wherein one of its components is the salary differential.Prior to RA 11210, the maternity benefit only covers 100 percent of the female employee’s average daily salary credit for 60 days in the case of normal delivery or 78 days in the case of caesarean delivery.As such, the salary differential, being part of the maternity benefit, shall be treated under the same tax rules with the actual cash benefit received from the SSS.Further, since there are no qualifications mentioned for granting tax exemption on payments of benefits made under the SSS Law, the salary differential shall therefore be treated as exempt from income tax and withholding tax on compensation.With the issuance of RMC 105-2019, Department Advisory 01 (Series of 2019), issued by the Department of Labor and Employment, which provides that the amount of salary differential shall be treated as taxable income, subject to the rules and regulations of the BIR, is no longer valid.Please be guided accordingly.Source: P&A Grant ThorntonCertified Public Accountants, As published SunStar Cebu, dated 15 October 2019. Maternity Leave Benefit 42 Section 2. In November 2020, the BIR also opened its web-based Procurement, Payment, Inventory and Monitoring System (PPIMS) and its Online Application for Tax Clearance for Bidding Purposes (eTCBP), according to the DOF. Qualified working … Meanwhile, 72 complaints involving an estimated P3.4 billion in tax liabilities that the bureau has filed before the Department of Justice (DOJ) are now under preliminary investigation, BIR Deputy Commissioner Arnel Guballa said in his report. Liability of an Employer 43 Section 8. MANILA, Philippines – Working women and expectant mothers in the private sector can now enjoy their 105-day maternity leave as the salary differential provision in the law is not subject to tax. The Bureau of Internal Revenue (BIR) has clarified that the expanded maternity leave for female workers is considered as a benefit, which means it should be exempted from withholding or income taxation. Here are the MANILA, Philippines – President Rodrigo Duterte has authorized the Department of Finance (DOF) to enter into talks with the United States Trade and Development Agency (USTDA) for a possible $809,450 or about P39-million grant to assist the Bureau of Internal Revenue (BIR) in its digital transformation program. The signing of the IRR came more than two months after President Rodrigo Duterte signed Republic Act No. Rule 26 - Maternity Leave Benefit 42 Section 1. The BIR also launched on October 19 its eAppointment Facility which aims to enable taxpayers to continue consulting revenue officials on their tax-related concerns even with the mobility restrictions imposed to curb the spread of COVID-19. MANILA, Philippines – The Bureau of Internal Revenue (BIR) has collected a total of P547.9 million in taxes from January to September this year from 178 commercial establishments that were padlocked earlier for failing to either register or pay the correct amount of taxes, the Department of Finance (DOF) said Wednesday. Maternity leave benefits are payments given to mothers who can’t work because they're pregnant or have recently given birth. In his report to the finance department, BIR Deputy Commissioner Arnel Guballa said the bureau collected an additional P34.5 million in taxes in the last quarter from another 18 commercial establishments that were padlocked under its Oplan Kandado program. Expecting and returning parents will also have access to a new Parents Concierge benefit where expecting parents can access anything they need to know about transitioning to and from work. R.A. No. P&A Grant Thornton uses cookies to monitor the performance of this website and improve user experience. Manner of Payment 43 Section 7. In a report to Finance Secretary Carlos Dominguez III, the BIR said it has also filed 14 cases before the Court of Tax Appeals (CTA) in a bid to collect some P338 million in tax liabilities from various respondents. Solo mothers can get additional 15 days of leave. Notably, the law increased the daily maternity leave benefit to 105 days with full pay (a considerable increase from the initial 60 days, or 78 in case of caesarian delivery), regardless of the frequency of pregnancy. 4113 or the proposed 100-Day Maternity Leave Law, when eventually signed into law, is expected to supersede RA 1161. GTIL does not provide services to clients. [An Act Increasing the Maternity Leave Period to One Hundred Five (105) Days for Female Workers With an Option to Extend for an Additional Thirty (30) Days Without Pay, and Granting an Additional Fifteen (15) Days for Solo Mothers, and for Other Purposes] Frequently Asked Questions on also known as the 105-Day Expanded Maternity Leave Law GTIL and each member firm is a separate legal entity. The measure also allows the mother to transfer seven days of her 105-day maternity leave to the father to extend his paternity leave. The Congressional bicameral conference has approved the final copy of the Expanded Maternity Leave bill and added five more days to the originally proposed 100-day leave. Dharel Placido, ABS-CBN News. Robie de Guzman   •   October 17, 2019   •   1273. In the CTA, the bureau has filed 38 cases for tax liabilities worth P4.94 billion combined, or more than triple the 12 cases filed before the tax appeals court in 2018. Republic Act No. Limitations on the Grant of Maternity Benefits 43 Section 6. It began the pilot implementation in April 21 last year of its web-based Internal Revenue Integrated System (IRIS) that will be the central tool and repository to process taxpayers’ information, the DOF said. 3-2009, otherwise known as the “Oplan Kandado Program.”. 11210 (105-Day Expanded Maternity Leave Law) Digest | Full Text; October 9, 2019 “This is welcome news indeed. To illustrate, assuming that a female employee is receiving a monthly salary of P 10,000.00 and was on maternity leave from June 1 … In a statement issued on Wednesday, the DOF said the president has approved its request for a Special Authority designating and authorizing its senior officials “to negotiate and/or facilitate, in accordance with law, for and on behalf of the Government of the Republic of the Philippines (GPH), with the authorized representatives of the USTDA.”. Further, since there are no qualifications mentioned for granting tax exemption on payments of benefits made under the SSS Law, the salary differential shall therefore be treated as exempt from income tax and withholding tax on compensation. The IRIS is targeted to be available nationwide by the end of 2021. 439: National Children's Hospital: No. Pursuant to … Dulay cited provisions of Republic Act No. instructions how to enable JavaScript in your web browser, Salary differential under the Expanded Maternity Leave Law exempt from tax. info@untv-newsandrescue.com (General inquiries). 105 days na ang SSS maternity leave! This is truly an early Christmas gift to all working mothers and their families,” Hontiveros said in a statement. 171-98 December 2, 1998: DONOR'S TAX; Lot awarded to National Children Hospital by virtue of Proclamation No. Arturo G. Selim. However, no prior notice 170-98 December 2, 1998 There are rules on when and how to claim your paid leave and if you want to change your dates. In a statement, the DOF said the BIR collected this amount from January to November this year from 196 commercial establishments that were padlocked for failure to either register or pay the correct amount of taxes. Facebook; Twitter ; LinkedIn; MANILA (2nd UPDATE) - President Rodrigo Duterte has signed into law a bill that will grant additional leave benefits for working mothers, the Palace confirmed Thursday. Parental leave benefits are payments given to parents who are caring for a newborn or newly adopted child. The amendments have also expanded the scope of the act. Partner. The BIR has also improved the tax forms deployed in the e-BIR Forms System to make the filing of tax returns more accessible and convenient to taxpayers. No. 11210 grants 105 days of paid maternity leave for live childbirth, regardless of the mode of delivery, and an additional 15 days if the female worker qualifies as a solo parent under Republic Act No. IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. In a nutshell, HB No. Last May 1, 2019, the Department of Labor and Employment, together with the Social Security System and the Civil Service Commission, signed and released the Implementing Rules and Regulations of Republic Act 11210 otherwise known as the Expanded Maternity Leave bill.. For your reference, here is the copy of the IRR and Republic Act No. The Expanded Maternity Leave Law also includes a provision allowing the allocation of seven maternity leave days to fathers, raising the paternity leave to 15 days from the current seven days. Duterte signs expanded maternity leave law. Also in 2019, the BIR filed a total of 347 complaints involving tax liabilities estimated to be worth P24.02 billion combined before either the DOJ or CTA as part of the Duterte administration’s all-out campaign against tax evaders. Rules on Maternity Notification 42 Section 4. He said the digitally enhanced administrative reforms being undertaken by the BIR are now beginning to pay off by way of the significant improvement in the country’s tax effort from 13 percent of gross domestic product (GDP) in 2015 to 14.5 percent of GDP in 2019. Punongbayan & Araullo (P&A) is a member firm of Grant Thornton International Ltd (GTIL). “Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Maternity leave benefits are not included in the computation of 13 th month pay. The digital switch has also led to the more convenient and efficient electronic filing of tax payments, especially during this coronavirus pandemic, he added. GTIL and the member firms are not a worldwide partnership. Senator Risa Hontiveros, the law’s author and principal sponsor, welcomed the BIR clarification calling it good news to all working mothers and their families. Full pay or full salary pertains to the actual remuneration or earnings paid by an employer for services rendered on normal working days and hours, including allowances provided for under existing company policy or collective bargaining agreement, if any. © 2021 Punongbayan & Araullo - All rights reserved. EXPANDED WITHHOLDING TAX; Technical and Management Consultants: Torishima Corp. No. Pregnancy Eligibility : A female Government servant (including an apprentice) with less than two surviving children may be granted maternity leave – Rule 43 (1) Duration: 180 days from the date of its commencement.– Rule 43 (1).DOPT OM dated 11-9-2008. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. Services are delivered by the member firms. On 20 February 2019, Republic Act No. Are maternity leave benefits included in the computation of 13 th month pay? Prior to RA 11210, the maternity benefit only covers 100 percent of the female employee’s average daily salary credit for 60 days in the case of normal delivery or 78 days in the case of caesarean delivery. Share. Republic Act Nos. BIR’s performance under the Oplan Kandado program in 2019 was a 218.88-percent improvement over its 233 closures of establishments reported in 2018 and a 140.76-percent increase in collections amounting to P799.47 million during that year, the DOF said. Aside from these, dineclare talaga ng BIR na taxable ang Special Leave sa BIR Ruling No. Posted on May … 11210 is now implemented as the Implementing Rules and Regulation (IRR) was released last May 1, 2019. In a statement, the DOF said BIR’s operations conducted against the padlocked establishments were pursuant to Revenue Memorandum Order (RMO) No. UNTV is a major TV broadcast network with 24-hour programming. As such, the salary differential, being part of the maternity benefit, shall be treated under the same tax rules with the actual cash benefit received from the SSS. The 105-Day Expanded Maternity Law Act (EML) or Republic Act. Sections 57 to 58 and 78 to 83 of the National Internal Revenue Code (NIRC) “The maternity benefit of the female worker has been expanded from the previous 100% of the average daily salary credit to a full pay or salary which includes now the salary differential as its component, aside from the added duration of the maternity leave. According to Senator Risa Hontiveros, main sponsor of the law in the Senate, the law became effective on March 11, 2019 , as announced through a Senate press release on May 2, 2019. MANILA, Philippines – The Bureau of Internal Revenue (BIR) has collected a total of P582.5 million in taxes from shuttered establishments in the first 11 months of the year, the Department of Finance (DOF) said Tuesday. To find out more about cookies, what they are and how we use them, please see our privacy notice, which also provides information on how to delete cookies from your hard drive. 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