LawsTax
RA 9504
The 2008 law that freed minimum wage earners from income tax on their wage and some extras.
Most useful for: Fresh grad
- In real life
- Holiday pay, overtime, night differential and hazard pay of a minimum wage earner are tax-free too.
- Why it matters to you
- It's the basis of the minimum wage earner exemption still used today.
An explanation to help you read your pay, not a ruling on your case. Your employer, the agency or DOLE has the final word.