The BIR said it took into account the law’s provisions and implementing rules, as well as issuances from the Department of Labor and Employment (DOLE) and the Social Security System (SSS). “The project funded by the USTDA grant will ensure an in-depth technical assessment of the BIR’s current ICT environment, the development of an Enterprise Architecture roadmap/framework, and an assessment of the organizational framework of the BIR’s Information System Group (ISG) including recommended restructuring and training programs,” the DOF said. 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. instructions how to enable JavaScript in your web browser No. • Bereavement: Three (3) days applicable to immediate family member which includes the employee’ 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. 11210, or the Expanded Maternity Leave Law, was signed by President Rodrigo R. Duterte on 20 February. 170-98 December 2, 1998 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. Guballa also reported that the 103 complaints involving an estimated P4.96 billion in tax liabilities that it filed before the Department of Justice are now under preliminary investigation. 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. 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. Working women who have just given birth can now enjoy the full benefits of the 105-Day Expanded Maternity Leave (EML) Act, or Republic Act. . Clarifies the proper tax treatment of maternity leave benefits under Republic Act No. P&A Grant Thornton uses cookies to monitor the performance of this website and improve user experience. 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. Unwed mothers can also share up to 15 days to a working relative, Bello said. Starting February 14 last year, the BIR allowed the use of the PayMaya mobile application as an additional electronic payment channel for tax payments. CODAL REFERENCE AND RELATED ISSUANCES. The amendments have also expanded the scope of the act. 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 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. 4113 or the proposed 100-Day Maternity Leave Law, when eventually signed into law, is expected to supersede RA 1161. 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. 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. Posted at Feb 21 2019 11:59 AM | Updated as of Feb 21 2019 06:50 PM. 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.”. 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. 172-98 December 3, 1998: BIR Ruling No. Expanded Maternity Leave Law (EML) is now implemented for working moms to receive SSS Maternity Benefits. 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. 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. IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. 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. 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