Working in the Philippines: the 9(g) visa, the AEP, SSS contributions and tax on Philippine wages
Anyone taking up employment in the Philippines needs a 9(g) visa from the immigration service, and before that a work permit from the Department of Labor, the AEP. The visa costs from ₱ 10,130 for one year. As an employee you pay income tax of 0 to 35% and contributions to the social security fund SSS. Working remotely on a digital nomad visa is not possible yet.
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Anyone taking up employment in the Philippines needs a 9(g) visa, the visa for an employee with a job arranged in advance. Before that you need an Alien Employment Permit (AEP) from DOLE, the Philippine Department of Labor. The visa costs from ₱ 10,130 (≈ € 145) for one year. As an employee you pay Philippine income tax and contributions to the social security fund SSS.
Which route fits your work?
| Route | For whom | Fees at the immigration service |
|---|---|---|
| 9(g) with AEP | employee of a Philippine employer | ₱ 10,130 (1 year), ₱ 17,170 (2 years), ₱ 24,210 (3 years), plus US$ 50 a year for the ACR I-Card |
| Special Work Permit | work of 3 to 6 months | ₱ 6,440 (≈ € 92), with I-Card US$ 50 extra |
| SIRV | anyone investing at least US$ 75,000 (≈ € 66,800) | |
| SVEG | anyone employing at least ten Filipinos | ₱ 29,330 (≈ € 419), plus US$ 250 for the ACR I-Card |
| SRRV | retiree aged 40 and over | no separate work visa, according to the PRA |
The immigration service's 9(g) page also has a second table with higher amounts: ₱ 10,630, ₱ 18,170 and ₱ 25,710. So count on about ₱ 10,000 a year or a little more. All fees date from 2014.
How does the application work?
You convert your status in the Philippines to a 9(g) visa at the Bureau of Immigration (BI). The application includes, among other things:
- a copy of your AEP from DOLE;
- proof that your approved AEP was published, or a certificate of publication from the publisher.
So the AEP comes first. How long an AEP is valid, what it costs and how the labour market test works, we could not check: the DOLE websites could not be opened. Ask your employer or DOLE.
Have a Dutch diploma given an apostille. The Philippines has been party to the Apostille Convention since 14 May 2019. Anything not in English you have translated into English.
May you work with an SRRV?
According to the Philippine Retirement Authority you need no separate work or study visa with an SRRV. The PRA also offers a "Certificate of Employment" service. Whether DOLE still requires an AEP as well is not on the PRA website, and the DOLE website could not be opened. If you are going to work on an SRRV, check with the PRA before you start. See the residence routes.
What do you pay as an employee?
A foreign national living in the Philippines pays tax on income from Philippine sources. For wages these annual rates apply since 1 January 2023:
| Taxable income per year | Tax |
|---|---|
| up to ₱ 250,000 (≈ € 3,570) | 0% |
| ₱ 250,000 to ₱ 400,000 | 15% on the part above ₱ 250,000 |
| ₱ 400,000 to ₱ 800,000 | ₱ 22,500 plus 20% on the part above ₱ 400,000 |
| ₱ 800,000 to ₱ 2,000,000 | ₱ 102,500 plus 25% on the part above ₱ 800,000 |
| ₱ 2,000,000 to ₱ 8,000,000 | ₱ 402,500 plus 30% on the part above ₱ 2,000,000 |
| above ₱ 8,000,000 (≈ € 114,290) | ₱ 2,202,500 plus 35% on the part above ₱ 8,000,000 |
On top of that you pay contributions:
- SSS, the Philippine social security fund. Compulsory for employees up to age 60. In 2025 the contribution was 15% of the monthly wage: the employer pays 10%, you pay 5%. Wages count between ₱ 5,000 and ₱ 35,000 a month.
- PhilHealth, the health insurance: 5% of your monthly wage, together with your employer, on a wage between ₱ 10,000 and ₱ 100,000 a month.
The social security agreement between the Netherlands and the Philippines arranges the payment of benefits, not the country in which you are insured. We found no exemption from SSS contributions for Dutch nationals. Count on paying contributions in Philippine employment.
Your employer registers you with the tax authority BIR using form 1902, within 10 days after you start. That gives you your TIN. See registration and numbers. Anyone with their own business or profession in the Philippines always files a return, however high the income. A self-employed person with turnover below the VAT threshold can opt for 8% on turnover above ₱ 250,000.
Can you work remotely?
The digital nomad visa exists on paper, in Executive Order 86 of April 2025. As of 20 October 2026 you cannot apply for it yet. It is only meant for people from a country that itself gives Filipinos such a visa, and Dutch nationals probably fall outside it.
A foreign national in the Philippines pays tax only on income from Philippine sources. Whether wages from a Dutch employer for work you physically do in the Philippines count as Philippine income is not in the sources we could open. If you want to work for a Dutch employer or clients from the Philippines, have a tax adviser work out beforehand where you pay tax and contributions, and ask the immigration service which visa goes with it.
In Vertrekklaar this is phase 2 of 5 of the journey, step 2.1: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to the Philippines or go straight to step 2.1 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Bureau of Immigration — the 9(g) visa for employees, with the fees — immigration.gov.ph
- Bureau of Immigration — the 9(g) checklist, with the AEP and its publication — immigration.gov.ph
- Bureau of Immigration — the Special Work Permit for work of 3 to 6 months — immigration.gov.ph
- Bureau of Immigration — the SVEG, for those employing at least ten Filipinos — immigration.gov.ph
- Omnibus Investments Code (EO 226), articles 74 and 75 — the SIRV with US$ 75,000 — lawphil.net
- Philippine Retirement Authority — the SRRV, without a separate work visa — pra.gov.ph
- TRAIN law (RA 10963), section 24(A) — the income tax rates from 2023 — lawphil.net
- National Internal Revenue Code, section 23(D) — a foreign national pays tax only on Philippine income — lawphil.net
- Social Security Act 2018 (RA 11199), section 9 — compulsory SSS contributions for employees — lawphil.net
- Universal Health Care Act (RA 11223), section 10 — the PhilHealth premium for employees — lawphil.net
- BIR form 1902 — the TIN for employees, within 10 days (description on lawphil) — lawphil.net
- Executive Order 86 (2025) — the digital nomad visa and its conditions — lawphil.net
- Philippine Embassy in The Hague — the apostille since 14 May 2019 — philembassy.nl
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