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Manila Bulletin devider devider BIR: Salary differential on maternity leave not taxable

BIR: Salary differential on maternity leave not taxable

Published Oct 16, 2019 01:14 pm
By Jun Ramirez The salary differential paid by private employers to their female workers on maternity leave is not subject to income and withholding taxes. Bureau of Internal Revenue (MANILA BULLETIN) Bureau of Internal Revenue
(MANILA BULLETIN) Commissioner Caesar Dulay of the Bureau of Internal Revenue (BIR) made the clarification in Revenue Memorandum Circular 105-2019 regarding the proper tax treatment of maternity leave benefits under the 105-Day Expanded Maternity Leave Law (RA 11210). The circular took into consideration the separate issuances and the joint implementing rules and regulations of the Department of Labor and Employment (DOLE) and the Social Security System on the issue. Previously, the Department of Labor and Employment (DOLE) and the Social Security System (SSS) treated the extra pay as part of the salary and benefit of the recipient, making it taxable.
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