ANTE User ManualStatutory Exemptions (SSS, PhilHealth, Pag-IBIG)
Some people stay on payroll but must not have SSS, PhilHealth or Pag-IBIG deducted, for example a retired consultant whose SSS retirement claim would be affected. A statutory exemption excludes one employee from one contribution for a range of dates, without moving him to a separate payroll group. Withholding tax is not affected and is still computed.
Adding an Exemption
- Open the employee record and find SSS / PhilHealth / Pag-IBIG Exemptions
It sits with the employee's other HR sections. You need the Employee Records update permission to change it.
- Click Add exemptionContribution*SSS, PhilHealth or Pag-IBIG. Add one exemption per contribution.Effective from*The first date the exemption applies. It covers a cutoff that starts on or after this date.Effective toLeave empty for no end date. A date in the past stops the exemption from the next cutoff.Reason*Always required. It is kept with the record and in the audit log.
What Payroll Does
For the exempt contribution, payroll takes neither the employee share nor the employer share, and the payslip prints that line as exempt. The other contributions and every other employee are computed as before. Because the employee no longer pays that contribution, his taxable income is not reduced by it, so the withholding tax is computed on the larger base.
How It Connects
Set up first
- Employee Records — the exemption is kept on the employee record.
Feeds into
- Salary Detail — the contribution line reads exempt.
- Payroll Center — computes the cutoff without the exempt contribution.