Hi, this is a good question. Under Republic Act 9178 or the Barangay Micro Business Enterprise Law, small enterprises with less than 3 million pesos in capital are exempt from payment of income tax and also exempt from the coverage of minimum wage law.
However, one needs to register his business entity first as Barangay Micro Business in order to enjoy this privilege.
A retail establishment employing less than 10 employees may also be exempt from the coverage of minimum wage, but registration is also needed with the Wage Board. It is not automatic.
嗨，这是一个很好的问题。根据共和国法令第9178条或区级微型企业法，注册资本不足3百万披索的小企业所得税是免征的，而且在最低工资法的覆盖范围之外。
然而，企业需要先注册成为区级微型企业才能享受这种特权。
雇员人数少于10名员工的零售企业也是对最低工资法享有豁免的，但还需要在工资委员会注册，它并不是自动的。
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