Author

Roy Julian

Roy Julian

Operations Head, OneHRIS

Roy leads operations at OneHRIS and has hands-on experience onboarding Philippine companies onto cloud HRIS across manufacturing, retail, BPO and professional services. He writes on Philippine payroll compliance, DOLE and BIR requirements, and the HR policies that keep companies audit-ready.

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Articles by Roy Julian

  • PhilHealth Solo Parent Subsidy: What HR Needs to Do After Circular 2026-0015

    Starting October 2026, the National Government subsidizes the employee share of PhilHealth premium for qualified employed solo parents. The employer share stays with the employer. The subsidy is not automatic — the employee has to file their Solo Parent ID with PhilHealth and HR has to issue the employer certification.

    October 20, 2026

  • Holiday within an approved leave period

    A Regular Holiday that falls inside an approved leave period is not charged as a leave credit. The employee is entitled to regular holiday pay for that day while using only the non-holiday days from their leave balance.

    October 20, 2026

  • How to compute an employee's final pay

    Final pay covers the unpaid salary to the last day worked, prorated 13th month pay, cash conversion of unused leave, any separation pay due, and a tax refund or payable from year-end annualization. DOLE Labor Advisory No. 06 of 2020 requires release within 30 days.

    October 20, 2026

  • Compute final pay with an outstanding loan and equipment accountability

    When a resigning employee has an active company loan and unreturned equipment, both are deducted from final pay. If the final pay is not enough to cover both, deductions follow a priority order and the shortfall is flagged as a receivable.

    October 20, 2026

  • Zero and negative net pay: how OneHRIS protects employees

    When deductions exceed gross pay in a pay period, OneHRIS caps deductions so net pay never drops below zero. Excess deductions are carried to the next pay period or flagged for HR review.

    October 20, 2026

  • Retroactive pay adjustments after a locked payroll period

    When a DTR correction, overtime approval, or salary change is approved after the pay period is already locked and disbursed, OneHRIS queues the payable difference as a retroactive adjustment in the next open payroll run.

    October 20, 2026

  • Mid-period salary change: how proration works

    When a salary change takes effect partway through a pay period, OneHRIS pays days 1 to the effective date at the old daily rate and the remaining days at the new daily rate. Overtime and other premium rates for each segment use the corresponding base rate.

    October 20, 2026

  • Year-end tax annualization: how it works and what changes in December payroll

    Tax annualization compares the total tax due on annual taxable income against the total tax withheld across all pay periods. The difference is either refunded to the employee or collected as an additional deduction in the December payroll run.

    October 20, 2026

  • 13th month pay computation: proration, salary changes, and unpaid leave

    13th month pay is the total basic salary earned from January 1 to December 31 divided by 12. Salary increases, unpaid absences, and a mid-year hire date all affect the total, because the formula uses actual salary earned, not the current monthly rate multiplied by 12.

    October 20, 2026

  • BIR Form 2316: Complete Employer's Guide

    What BIR Form 2316 is, who must issue it, the key deadlines, and a checklist for employers before issuing it.

    December 10, 2024

  • Complete Guide to 13th Month Pay Calculation

    Everything you need to know about calculating and paying 13th month pay in 2025. Includes formulas, deadlines, tax implications, and common mistakes.

    December 1, 2024

  • SSS Contribution Table 2025: Rates, Salary Credits and Employer Shares

    Since January 2025 the SSS contribution rate is 15% of the monthly salary credit: 10% paid by the employer and 5% by the employee, on salary credits from ₱5,000 to ₱35,000.

    November 28, 2024

  • 5 Ways to Reduce Employee Turnover

    Proven strategies to improve employee retention in Philippine SMEs. Reduce turnover costs and build a loyal workforce.

    November 25, 2024

  • Philippine Tax Tables 2025: TRAIN Law Complete Guide

    Complete guide to Philippine income tax rates for 2025 under TRAIN law. Tax brackets, ₱250k exemption, sample calculations included.

    November 20, 2024

  • Leave Management Best Practices for Philippine SMEs

    Complete guide to managing employee leave effectively in the Philippines. Leave types, policies, approval workflows, and compliance tips.

    November 15, 2024

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