What revenue regulation exempts Minimum Wage Earners from withholding tax on compensation?
Minimum Wage Earners are exempted from withholding tax on compensation under BIR Revenue Regulations No. 11-2018. This regulation was issued to implement the tax exemptions introduced by the TRAIN Law (Republic Act No. 10963). The exemption specifically covers the statutory minimum wage, as well as holiday pay, overtime pay, night shift differential pay, and hazard pay. However, additional compensation like commissions or benefits exceeding statutory limits remain subject to income tax. 15-May-26About Nicolas and De Vega Law Offices
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