Receiving Officer 09:47 AM, Oct 16, 2023
October 16, 2023
Dear Rosaminda,
Thank you for your request dated Oct 15, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Percentage of tax in HAZARD EMERGENCY ALLOWANCE.
We received your request on Oct 15, 2023 and will respond on or before Nov 03, 2023 09:09:39 AM, in accordance with the Executive Order's implementing rules and regulations.
Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://foipmo08072019-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEERPSC0wMDI1MjAwMDI0MDgM, for request with ticket number #DOH-002520002408.
Thank you.
Respectfully,
FOI Receiving Officer
FOI Officer
Maker 11:17 AM, Oct 31, 2023
October 31, 2023
Dear Rosaminda Slader,
Greetings!
Thank you for your request dated Oct 15, 2023 09:09:39 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.
Your Request
You asked for Percentage of tax in HAZARD EMERGENCY ALLOWANCE.
Response to Request
Your FOI request is approved.
Please be informed that the Personnel Administration Division (PAD) implemented tax deduction to Health Emergency Allowance (HEA) based on RA 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) law
The rate of tax deducted to the HEA for the period July to December 2021 was based on the Bureau of Internal Revenue (BIR) Withholding tax table for the year 2023 since the said benefit was given this year.
Month: July to December 2021
Taxable Income: Not over Php 250,000
Rate: 0%
Taxable Income: over Php 250,000 but not over Php 400,000
Rate: 15% of the excess over Php 250,000
Taxable Income: over Php 400,000 but not over Php 800,000
Rate: Php22,500.00 + 20% of the excess over Php 400,000.00
Taxable Income: over Php 800,000 but not over Php 2,000,00.00
Rate: Php 102,500.00 + 25% of the excess over Php 800,00.00
Taxable Income: over Php 2,000,000.00 but not over Php 8,000,000.00
Rate: Php 402,500.00 + 30% of the excess over Php 2,000,000.00
Taxable Income: over Php 8,000,000.00
Rate: Php 2,202,500.00 + 35% of the excess over Php 8,000,000.00
For September 2022 HEA, the Tax Table effective January 1, 2018-Dec. 31, 2022 was also implemented as follows:
Month: September 2022
Taxable Income: Not over Php 250,000
Rate: 0%
Taxable Income: Over Php 250,000.00 but not over Php 400,000.00
Rate: 20% of the excess over Php 250,000.00
Taxable Income: Over Php 400,000 but not over Php 800,000.00
Rate: Php 30,000 + 25% of the excess over Php 400,000.00
Taxable Income: Over Php 800,000 but not over Php 2,000,000.00
Rate: Php 130,000.00 + 30% of the excess over Php 800,000.00
Taxable Income: Over Php 2,000,000 but not over Php 8,000,000.00
Rate: Php 490,000 + 32% of the excess per Php 2,000,000
Taxable Income: Over Php 8,000,000.00
Rate: Php 2,410,000 + 35% of the excess over Php 8,000,000.00
For March 2022 and July 2022, we implemented 20% and 30% respectively to all employees, since the purpose of deduction is to have a zero tax at the end of the year
Thank you
Your right to request a review
If you are unhappy with this response to your FOI
request, you may ask us to carry out an internal
review of the response by writing to the Central
Appeals and Review Committee, at
foi@doh.gov.ph. Your review request should
explain why you are dissatisfied with this
response, and should be made within 15 calendar
days from the date when you received this letter.
We will complete the review and tell you the
result within 30 calendar days from the date
when we receive your review request.
If you are not satisfied with the result of the review, you then have the right to appeal to the Office of the President under Administrative Order No. 22 (s. 2011).
Thank you.
Respectfully,
FOI Decision Maker
FOI Receiving Officer
