As per RR 11-2018 Annex E, the applicable 2023 tax rates for those compensated semi-monthly are shown below. Suppose that your taxable semi-monthly income is ₱20,000. This amount falls into the third row of the table above with a prescribed withholding tax of ₱937.50 + 20% over ₱16,667. This means that you have to pay ₱937.50 plus 20% of the difference between 20,000 and 16,667 Tax Due = 937.50 + 20% of (20,000 - 16,667) Tax Due = 937.50 + 20% * 3,333 Tax Due = 937.50 + 666.60 Tax Due = 1,604.10 Thus, the tax due is ₱1,604.10 If, instead, you are compensated on a daily, weekly, or monthly basis, you can refer to the BIR revised withholding tax table to compute your tax due. The process is just the same as the computation for those who are compensated on a semi-annual basis. Reference: Annex E RR 11-2018