Work permit in Philippines

• The Bureau of Immigration's 9(g) page covers foreign nationals going to the Philippines to take up paid or otherwise compensated work in any lawful occupation. A separate non-commercial 9(g) track covers missionary, social and rehabilitation work, and the spouse and unmarried children under 21 of a holder can be included.
• The labour department issues the Alien Employment Permit (AEP) under Department Order 248 of 2025, which its Department Order 248-A supplements and its Department Order 248B-26 later changed. Whether the permit is tied to one job and one employer is not stated on the pages we could read, so that is unknown.
• The 9(g) is for foreign nationals who go to the Philippines to take up work. Whether working remotely for an employer abroad is allowed on a visitor stay is not stated on any official page we read, so that is unknown.

Sources: Bureau of Immigration, Department of Labor and Employment. Checked 17 October 2026.

• Unknown. The pages we read set no minimum salary, savings or investment for the worker: the Bureau of Immigration's 9(g) page lists only a checklist, the application form and a notarised count of the employer's foreign and Filipino employees, and the labour department orders we read test the vacancy and the local labour market instead. Any salary floor an employer or the labour department applies is unknown.

• The Bureau of Immigration's 9(g) page lists a checklist of documents, the Consolidated General Application Form, information on the applicant's children where needed, and a notarised certification of the number of foreign and Filipino employees in the company. The full checklist is in a linked document we did not open.
• A private commentary lists a typical new AEP file as the AEP form, the passport biographical page, a notarised or authenticated employment contract, the company's SEC, DTI or economic-zone registration, a current business permit, proof of newspaper publication, an employer affidavit and your qualifications. Foreign documents are notarised and apostilled.
• Under Department Order 248-A, employers registered under the Foreign Investments Act with fiscal incentives, public utility operators and strategic-investment firms also file an Understudy Training Program or Skills Development Program plan. Foreign nationals who are equity holders reported to the SEC are exempt from that plan.

Sources: Bureau of Immigration, Hague Conference on Private International Law, Department of Labor and Employment. Checked 17 October 2026.

• Before filing, the employer publishes the vacancy in a newspaper of general circulation. Posting on PhilJobNet and with the public employment office is encouraged but is not a precondition to filing.
• The labour department acts on the AEP within 15 working days from payment of the fee. Department Order 248B-26 centralises AEP filing, processing, evaluation, approval and enforcement.
• At the Bureau of Immigration the steps are: pre-screening, order of payment, payment, a hearing, image and fingerprint capture for the ACR I-Card, then submitting the passport for the visa to be implemented. The page states no processing time. A private commentary says work should not start until the AEP is issued, and that a pending 9(g) is not permission to work.

Sources: Department of Labor and Employment, Bureau of Immigration. Checked 17 October 2026.

• Bureau of Immigration conversion fees for a 9(g) principal applicant at a company outside the top 1,000 corporations: PHP 10,130 for one year, PHP 17,170 for two years and PHP 24,210 for three years. A spouse pays PHP 8,120 for one year. The ACR I-Card adds US$50, US$100 or US$150 for one, two or three years.
• For a top-1,000 corporation the one-year principal fee is PHP 10,630. An extension of a one-year 9(g) costs PHP 7,060 (PHP 7,560 for a top-1,000 corporation). The page marks its fee tables as updated on 6 March 2014.
• The AEP fee is not stated on any official page we read, so it is unknown. The Canberra embassy's schedule of fees dated 9 March 2016 lists a 9(g) visa fee of AUD 720.

Sources: Bureau of Immigration, Philippine Embassy in Canberra. Checked 17 October 2026.

• The Bureau of Immigration's 9(g) tables price one-, two- and three-year validity. Fingerprints and photo taken at conversion are reused on extensions, and holders aged 11 or over are captured again every five years.
• Department Order 248-A refers to AEPs of one year and of two to three years' validity. A renewal can be accepted with an affidavit of undertaking, with the training plan, where it applies, due within 60 days of submission. The renewal filing window is not stated on the pages we could read, so it is unknown.

Sources: Bureau of Immigration, Department of Labor and Employment. Checked 17 October 2026.

• Unknown. The Bureau of Immigration's 9(g) page and the labour department orders we read describe only the work visa and its extensions. None says when, or whether, a 9(g) holder can move to permanent residence or citizenship, so that is unknown here.

• The tax code taxes an alien individual only on income from sources within the Philippines, and lists pay for services performed in the Philippines as Philippine-source income, so the code looks at where the work is done.
• A non-resident alien who stays more than 180 days in a calendar year is deemed to be doing business in the Philippines. Residents and non-resident aliens doing business pay the graduated rates on income within the Philippines, and a non-resident alien not doing business pays a flat 25%.
• The Bureau of Internal Revenue's graduated rates from 2023 run from 0% up to PHP 250,000 to 35% above PHP 8,000,000. The tax year is 1 January to 31 December, and an employer's substituted filing does not apply to a non-resident alien doing business.

Sources: Official Gazette of the Republic of the Philippines (Republic Act No. 8424, 1997 text), Bureau of Internal Revenue (Philippines). Checked 17 October 2026.

• Retirement visa in Philippines
• Family visa in Philippines
• Investor visa in Philippines

• Visas in Philippines
• Philippines

1. Philippines: international travel information, US Department of State (Internet Archive copy). Checked 16 October 2026. Internet Archive capture of 6 June 2026. US citizens who intend to work should contact the Department of Labor and Employment.
2. Philippines: income tax convention of 1976, Internal Revenue Service (treaty text). Checked 16 October 2026.
3. Welcome to the Philippine Visa Online Portal (PH Visa Policy), Department of Foreign Affairs, Office of Consular Affairs (eVisaPH). Checked 16 October 2026.
4. Convention between the Philippines and Canada for the avoidance of double taxation (1976, electronic copy), Department of Finance Canada. Checked 16 October 2026.
5. Status table: Convention of 5 October 1961 abolishing the requirement of legalisation for foreign public documents (Apostille Convention), Hague Conference on Private International Law. Checked 17 October 2026. Entry into force: Australia 16 March 1995, Canada 11 January 2024, New Zealand 22 November 2001, United States 15 October 1981, Philippines 14 May 2019.
6. Agreement between Australia and the Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed at Manila, 11 May 1979), United Nations Treaty Series, vol. 1217, no. 19635 (registered by Australia). Checked 16 October 2026.
7. Schedule of fees, Philippine Embassy in Canberra. Checked 17 October 2026. Schedule dated 9 March 2016; fees may have changed.
8. New Zealand-Philippines double tax agreement as amended (text, PDF), Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026.
9. Philippines: 1980 agreement, Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026.
10. Pre-arranged Employment Visa (9G), Bureau of Immigration, Philippines. Checked 17 October 2026. Fee table marked updated as of 6 March 2014 and subject to change without notice.
11. Department Order No. 248-A, Series of 2025: supplemental guidelines on the Alien Employment Permit, Department of Labor and Employment, Philippines. Checked 17 October 2026. Order signed 5 June 2025. Newspaper publication is required, and posting on PhilJobNet and with the public employment office is encouraged but not a precondition; training plan for registered investors with incentives, public utilities and strategic investments; renewal with an affidavit of undertaking, training plan within 60 days; action within 15 working days from payment of the fee; AEPs of 1 year and of 2 to 3 years validity; equity holders reported to the SEC exempt from the training plan. The text was checked against a scanned copy of the same order.
12. Department Orders (list includes Department Order 248B-26 on centralising Alien Employment Permit functions), Department of Labor and Employment, Philippines. Checked 17 October 2026. Listing page; its entry for Department Order 248B-26 is titled "Centralizing the Filing, Processing, Evaluation, Approval, Issuance, Release, Adjudication, and Enforcement Functions Relating to Alien Employment Permits".
13. National Internal Revenue Code (Republic Act 8424), sections 22, 23, 25, 34, 42 and 51, Official Gazette of the Republic of the Philippines (Republic Act No. 8424, 1997 text). Checked 17 October 2026. 1997 enactment of the National Internal Revenue Code. Section 22(F) and (G) define resident and nonresident alien; Section 23(D): an alien individual, resident or not, is taxable only on income from sources within the Philippines; Section 24 and Section 25: graduated rates for residents and for nonresident aliens engaged in trade or business, flat 25% for a nonresident alien not engaged in trade or business; Section 25(A)(1): a nonresident alien staying more than 180 days in a calendar year is deemed to be doing business; Section 34(C): an alien individual cannot claim the foreign tax credit; Section 42(A)(3): pay for services performed in the Philippines is Philippine-source income; Section 51(C)(1): annual return by 15 April. Later amendments were not checked. The wording was checked against a copy of the same Act.
14. Revenue Regulations No. 8-2018 (income tax rules under the TRAIN Act), Bureau of Internal Revenue (Philippines). Checked 17 October 2026. Section 2: a nonresident alien who stays more than 180 days in a calendar year is engaged in trade or business, and one who stays 180 days or less is not. Section 4: a nonresident alien engaged in trade or business pays the same rates as residents on income within the Philippines; one not engaged pays 25% on income from all sources within the Philippines. Section 10: annual return by 15 April.
15. Revenue Regulations No. 11-2018 (income tax schedule for 2023 onwards), Bureau of Internal Revenue (Philippines). Checked 16 October 2026.