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Philippines implements major changes impacting Alien Employment Permits
Effective 10 February 2025, the Philippines implemented significant changes to its regulations governing the issuance of Alien Employment Permits (AEPs). AEP applications must be filed at the Department of Labor and Employment's Regional Office (DOLE-RO) within 15 calendar days of signing of the employment contract or at least 15 days prior to the commencement of employment. Employers and foreign employees who are found to be non-compliant may be subject to penalties, cancelation of AEPs, and prohibition on applying for or sponsoring AEPs for up to 10 years. Employers may consider the new regulations and update their internal policies as required to ensure compliance.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.