Jam corp

INFORM
Level
1
2
3
4
5
m corporation
INFORMATION
Position Amount
Manager 20000
Assistant Manager 15000
Supervisor 12000
Employee 1 10000
Employee 2 9000
ID NO. NAME LEVEL
12 Star 1
21 Moon 2
22 Galaxy 3
26 Sky 4
27 Earth 5
 Jam corporatio
PAYROLL SHEET

D
POSITION GROSS PAY SSS PREMIUM
Manager 20,000.00 1,790.00
Assistant Manager 15,000.00 1,680.00
Supervisor 12,000.00 1,330.00
Employee 1 10,000.00 1,110.00
Employee 2 9,000.00 1,000.00
corporation
PAYROLL SHEET

DEDUCTIONS
HDMF PREMIUM PHILHEALTH PREMIUM
400.00 250.00
300.00 187.50
240.00 150.00
200.00 125.00
180.00 112.50
WITHHOLDING TAX TOTAL
2,395.83 15,164.17
875.00 11,957.50
116.67 10,163.33
125.00 8,440.00
245.83 7,461.67
ID NO. NAME LEVEL
12 Star 1
21 Moon 2
22 Galaxy 3
26 Sky 4
27 Earth 5
 Jam
PERSO
POSITION DEPENDENTS GROSS PAY
Manager 1 20,000.00
Assistant Manager 2 15,000.00
Supervisor 3 12,000.00
Employee 1 2 10,000.00
Employee 2 1 9,000.00
Jam Corporation
PERSONAL INFORMATION
ANNUAL PAY 13TH MONTH TOTAL
240,000.00 20,000.00 260,000.00
180,000.00 15,000.00 195,000.00
144,000.00 12,000.00 156,000.00
120,000.00 10,000.00 130,000.00
108,000.00 9,000.00 117,000.00
PERSONAL ADDITIONAL TAXABLE INCOME
50,000.00 25,000.00 165,000.00
50,000.00 50,000.00 80,000.00
50,000.00 75,000.00 19,000.00
50,000.00 50,000.00 20,000.00
50,000.00 25,000.00 33,000.00
ANNUAL TAX
28,750.00
10,500.00
1,400.00
1,500.00
2,950.00
 jam cor
PAY
EMPLOYEE NAME: Galaxy
ID NUMBER: 22
LEVEL: 3
POSITION: Supervisor

EARNINGS AMOUNT
GROSS PAY 12,0

TOTAL EARNINGS 12,0

m corporation
PAYSLIP
Galaxy
22
3
Supervisor

AMOUNT DEDUCTIONS AMOUNT

12,000.00 SSS PREMIUM 1,330.00
HDMF PREMIUM 240.00
PHILHEALTH PREMIUM 150.00
WITHHOLDING TAX 116.67

12,000.00 TOTAL DEDUCTIONS 1,720.00

NET PAY 10,163.33

 Jam Co
SSS Co

TO FROM Monthly Salary Credit

1,000.00 1,249.99 1,000.00
1,250.00 1,749.99 1,500.00
1,750.00 2,249.99 2,000.00
2,250.00 2,749.99 2,500.00
2,750.00 3,249.99 3,000.00
3,250.00 3,749.99 3,500.00
3,750.00 4,249.99 4,000.00
4,250.00 4,749.99 4,500.00
4,750.00 5,249.99 5,000.00
5,250.00 5,749.99 5,500.00
5,750.00 6,249.99 6,000.00
6,250.00 6,749.99 6,500.00
6,750.00 7,249.99 7,000.00
7,250.00 7,749.99 7,500.00
7,750.00 8,249.99 8,000.00
8,250.00 8,749.99 8,500.00
8,750.00 9,249.99 9,000.00
9,250.00 9,749.99 9,500.00
9,750.00 10,249.99 10,000.00
10,250.00 10,749.99 10,500.00
10,750.00 11,249.99 11,000.00
11,250.00 11,749.99 11,500.00
11,750.00 12,249.99 12,000.00
12,250.00 12,749.99 12,500.00
12,750.00 13,249.99 13,000.00
13,250.00 13,749.99 13,500.00
13,750.00 14,249.99 14,000.00
14,250.00 14,749.99 14,500.00
14,750.00 15,249.99 15,000.00
15,250.00 15,749.99 15,500.00
15,750.00 100000 above 16,000.00
Jam Corporation
SSS Contribution Table
Social Security EC Total Contribution
ER EE Total ER ER EE Total
73.70 36.30 110.00 10.00 83.70 36.30 120.00
110.50 54.50 165.00 10.00 120.50 54.50 175.00
147.30 72.70 220.00 10.00 157.30 72.70 230.00
184.20 90.80 275.00 10.00 194.20 90.80 285.00
221.00 109.00 330.00 10.00 231.00 109.00 340.00
257.80 127.20 385.00 10.00 267.80 127.20 395.00
294.70 145.30 440.00 10.00 304.70 145.30 450.00
331.50 163.50 495.00 10.00 341.50 163.50 505.00
368.30 181.70 550.00 10.00 378.30 181.70 560.00
405.20 199.80 605.00 10.00 415.20 199.80 615.00
442.00 218.00 660.00 10.00 452.00 218.00 670.00
478.80 236.20 715.00 10.00 488.80 236.20 725.00
515.70 254.30 770.00 10.00 525.70 254.30 780.00
552.50 272.50 825.00 10.00 562.50 272.50 835.00
589.30 290.70 880.00 10.00 599.30 290.70 890.00
626.20 308.80 935.00 10.00 636.20 308.80 945.00
663.00 327.00 990.00 10.00 673.00 327.00 1,000.00
669.80 345.20 1,015.00 10.00 709.80 345.20 1,055.00
736.70 363.30 1,100.00 10.00 746.70 363.30 1,110.00
773.50 381.50 1,155.00 10.00 783.50 381.50 1,165.00
810.30 399.70 1,210.00 10.00 820.30 399.70 1,220.00
847.20 417.80 1,265.00 10.00 857.20 417.80 1,275.00
884.00 436.00 1,320.00 10.00 894.00 436.00 1,330.00
920.80 454.20 1,375.00 10.00 930.80 454.20 1,385.00
957.70 472.30 1,430.00 10.00 967.70 472.30 1,440.00
994.50 490.50 1,485.00 10.00 1,004.50 490.50 1,495.00
1,031.30 508.70 1,540.00 10.00 1,041.30 508.70 1,550.00
1,068.20 526.80 1,595.00 10.00 1,078.20 526.80 1,605.00
1,105.00 545.00 1,650.00 30.00 1,135.00 545.00 1,680.00
1,141.80 563.20 1,705.00 30.00 1,171.80 563.20 1,735.00
1,178.70 581.30 1,760.00 30.00 1,208.70 581.30 1,790.00
 SE/VM/OFW
Total Contribution
110.00
165.00
220.00
275.00
330.00
385.00
440.00
495.00
550.00
605.00
660.00
715.00
770.00
825.00
880.00
935.00
990.00
1,045.00
1,100.00
1,155.00
1,210.00
1,265.00
1,320.00
1,375.00
1,430.00
1,485.00
1,540.00
1,595.00
1,650.00
1,705.00
1,760.00
JAM corp
PAGIBIG MONTHL
JAM corporation
PAGIBIG MONTHLY CONTRIBUTION
Monthly Salary Percentage of Monthly Contribution
Employee Share Employer Share
1500 and below 0.01 0.02
Over 1500 0.02 0.02
 JAM CORP
Premium Contr

Salary Salary Range

Bracket TO
1 8,999.99
2 9,000.00
3 10,000.00
4 11,000.00
5 12,000.00
6 13,000.00
7 14,000.00
8 15,000.00
9 16,000.00
10 17,000.00
11 18,000.00
12 19,000.00
13 20,000.00
14 21,000.00
15 22,000.00
16 23,000.00
17 24,000.00
18 25,000.00
19 26,000.00
20 27,000.00
21 28,000.00
22 29,000.00
23 30,000.00
24 31,000.00
25 32,000.00
26 33,000.00
27 34,000.00
28 35,000.00
M CORPORATION
Premium Contribution Table
Salary Range Total
Salary Base Monthly Employee Share* Employer Share
FROM
Premium
below 8,000.00 200.00 100.00 100.00
9,999.99 9,000.00 225.00 112.50 112.50
10,999.99 10,000.00 250.00 125.00 125.00
11,999.99 11,000.00 275.00 137.50 137.50
12,999.99 12,000.00 300.00 150.00 150.00
13,999.99 13,000.00 325.00 162.50 162.50
14,999.99 14,000.00 350.00 175.00 175.00
15,999.99 15,000.00 375.00 187.50 187.50
16,999.99 16,000.00 400.00 200.00 200.00
17,999.99 17,000.00 425.00 212.50 212.50
18,999.99 18,000.00 450.00 225.00 225.00
19,999.99 19,000.00 475.00 237.50 237.50
20,999.99 20,000.00 500.00 250.00 250.00
21,999.99 21,000.00 525.00 262.50 262.50
22,999.99 22,000.00 550.00 275.00 275.00
23,999.99 23,000.00 575.00 287.50 287.50
24,999.99 24,000.00 600.00 300.00 300.00
25,999.99 25,000.00 625.00 312.50 312.50
26,999.99 26,000.00 650.00 325.00 325.00
27,999.99 27,000.00 675.00 337.50 337.50
28,999.99 28,000.00 700.00 350.00 350.00
29,999.99 29,000.00 725.00 362.50 362.50
30,999.99 30,000.00 750.00 375.00 375.00
31,999.99 31,000.00 775.00 387.50 387.50
32,999.99 32,000.00 800.00 400.00 400.00
33,999.99 33,000.00 825.00 412.50 412.50
34,999.99 34,000.00 850.00 425.00 425.00
Up 35,000.00 875.00 437.50 437.50
 JAM Corp
TAX T
REVISED WITHHOL
Effective JAN
DAILY 1
Exemption 0.00
('000P)
Status +0% over
A. Table for employees without qualified dependent
1. Z 0.0 1
2. S/ME 50.0 1
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1
2. ME2 / S2 100.0 1
3. ME3 / S3 125.0 1
4. ME4 / S4 150.0 1
WEEKLY 1
Exemption 0.00
Status +0% over
A. Table for employees without qualified dependent
1. Z 0.0 1
2. S/ME 50.0 1
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1
2. ME2 / S2 100.0 1
3. ME3 / S3 125.0 1
4. ME4 / S4 150.0 1
SEMI-MONTHLY 1
Exemption 0.00
Status +0% over
A. Table for employees without qualified dependent
1. Z 0.0 1
2. S/ME 50.0 1
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1
2. ME2 / S2 100.0 1
3. ME3 / S3 125.0 1
4. ME4 / S4 150.0 1
MONTHLY 1
Exemption 0.00
Status +0% over
A. Table for employees without qualified dependent
1. Z 0.0 1
2. S/ME 50.0 1
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1
2. ME2 / S2 100.0 1
3. ME3 / S3 125.0 1
4. ME4 / S4 150.0 1
Legend: Z-Zero exemption S-Single ME-Married Employee 1;2;3;4-Number of qualified depend
S/ME = P50,000 EACH WORKING EMPLOYEE Qualified Dependent Child = P25,000 each but not
USE TABLE A FOR SINGLE/MARRIED EMPLOYEES WITH NO QUALIFIED DEPENDENT
1. Married Employee (Husband or Wife) whose spouse is unemployed.
2. Married Employee (Husband or Wife) whose spouse is a non-resident citizen receiving income from fo
3. Married Employee (Husband or Wife) whose spouse is engaged in business.
4. Single with dependent father/mother/brother/sister/senior citizen.
5. Single
6. Zero Exemption for Employee with multiple employers for their 2nd,3rd. . . employers (main employer c
7. Zero Exemption for those who failed to file Application for Registration
USE TABLE B FOR THE FOLLOWING SINGLE/MARRIED EMPLOYEES WITH QUALIFIED DEPENDEN
1. Employed husband and husband claims exemptions of children.
2. Employed wife whose husband is also employed or engaged in business; husband waived claim for de
3. Single with qualified dependent children.
AM Corporation
TAX TABLE
REVISED WITHHOLDING TAX TABLES
Effective JANUARY 1, 2009
2 3 4 5 6 7 8
0.00 1.65 8.25 28.05 74.26 165.02 412.54
+5% over +10% over +15% over +20% over +25% over +30% over +32% over
dependent
0 33 99 231 462 825 1,650
165 198 264 396 627 990 1,815
qualified dependent child(ren)
248 281 347 479 710 1,073 1,898
330 363 429 561 792 1,155 1,980
413 446 512 644 875 1,238 2,063
495 528 594 726 957 1,320 2,145
2 3 4 5 6 7 8
0.00 9.62 48.08 163.46 432.69 961.54 2,403.85
+5% over +10% over +15% over +20% over +25% over +30% over +32% over
dependent
0 192 577 1,346 2,692 4,808 9,615
962 1,154 1,538 2,308 3,654 5,769 10,577
qualified dependent child(ren)
1,442 1,635 2,019 2,788 4,135 6,250 11,058
1,923 2,115 2,500 3,269 4,615 6,731 11,538
2,404 2,596 2,981 3,750 5,096 7,212 12,019
2,885 3,077 3,462 4,231 5,577 7,692 12,500
2 3 4 5 6 7 8
0.00 20.83 104.17 354.17 937.50 2,083.33 5,208.33
+5% over +10% over +15% over +20% over +25% over +30% over +32% over
dependent
0 417 1,250 2,917 5,833 10,417 20,833
2,083 2,500 3,333 5,000 7,917 12,500 22,917
qualified dependent child(ren)
3,125 3,542 4,375 6,042 8,958 13,542 23,958
4,167 4,583 5,417 7,083 10,000 14,583 25,000
5,208 5,625 6,458 8,125 11,042 15,625 26,042
6,250 6,667 7,500 9,167 12,083 16,667 27,083
2 3 4 5 6 7 8
0.00 41.67 208.33 708.33 1,875.00 4,166.67 10,416.67
+5% over +10% over +15% over +20% over +25% over +30% over +32% over
dependent
0 833 2,500 5,833 11,667 20,833 41,667
4,167 5,000 6,667 10,000 15,833 25,000 45,833
qualified dependent child(ren)
6,250 7,083 8,750 12,083 17,917 27,083 47,917
8,333 9,167 10,833 14,167 20,000 29,167 50,000
10,417 11,250 12,917 16,250 22,083 31,250 52,083
12,500 13,333 15,000 18,333 24,167 33,333 54,167
ed Employee 1;2;3;4-Number of qualified dependent children
Qualified Dependent Child = P25,000 each but not exceeding four (4) children
ES WITH NO QUALIFIED DEPENDENT
se is unemployed.
se is a non-resident citizen receiving income from foreign sources.
se is engaged in business.
/senior citizen.

yers for their 2nd,3rd. . . employers (main employer claims personal & additional exemption)
tion for Registration
RRIED EMPLOYEES WITH QUALIFIED DEPENDENT CHILDREN:
ns of children.
or engaged in business; husband waived claim for dependent children in favor of the employed wife.
 JAM CORPORATIO
TAX VALUE
Amount of Net Taxable
Income
Over But Not Over
P10,000
P10,000 P30,000

P30,000 P70,000

P70,000 P140,000

P140,000 P250,000

P250,000 P500,000

P500,000
CORPORATION
TAX VALUE
Rate

5%
P500 + 10% of the Excess over P10,000

P2,500 + 15% of the Excess over P30,000

P8,500 + 20% of the Excess over P70,000

P22,500 + 25% of the Excess over P140,000

P50,000 + 30% of the Excess over P250,000

P125,000 + 32% of the Excess over P500,000 in 2000 and

onward
 JAM COR
WITHH

EASY ACCESS
EMPLOYEE NAME Moon
ID Number 21
Taxable Income 80,000.00
Rate Annually
Exemption 70,000.00 8,500.00
Excess 10,000.00 0.20 2,000.00
Total 10,500.00
AM CORPORATION
WITHHOLDING TAX

INDIVIDUAL RECORDS
SS EMPLOYEE NAME STAR
Taxable Income 165,000.00

Exemption 140,000.00
Monthly Excess 25,000.00 0.25
708.33 Total
166.67
875.00
EMPLOYEE NAME MOON
Taxable Income 80,000.00
Rate
Exemption 70,000.00
Excess 10,000.00 0.20
Total

EMPLOYEE NAME GALAXY

Taxable Income 19,000.00
Rate
Exemption 10,000.00
Excess 9,000.00 0.10
Total

EMPLOYEE NAME SKY

Taxable Income 20,000.00
Rate
Exemption 10,000.00
Excess 10,000.00 0.10
Total

EMPLOYEE NAME EARTH

Taxable Income 33,000.00
Rate
Exemption 30,000.00
Excess 3,000.00 0.15
Total
AL RECORDS

22,500.00 1,875.00
6,250.00 520.83
28,750.00 2,395.83

Annually Monthly
8,500.00 708.33
2,000.00 166.67
10,500.00 875.00

Annually Monthly
500.00 41.67
900.00 75.00
1,400.00 116.67

Annually Monthly
500.00 41.67
1,000.00 83.33
1,500.00 125.00

Annually Monthly
2,500.00 208.33
 450.00 37.50
2,950.00 245.83