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The only retirement benefit where both sides come out ahead. Your employees keep more of what they earn. Your company deducts more than it spends. That's not a tradeoff. That's the whole point.
When an employee contributes the maximum ₱200,000 to PERA, that full amount comes off their taxable income. At the 35% bracket, that's ₱70,000 they keep every year. The benefit compounds quietly over time without them doing anything complicated.
Every peso you contribute as an employer is deductible at 150% under CMEPA. Spend ₱1,000,000, deduct ₱1,500,000. It is one of the very few provisions in the Philippine tax code that gives back more than you put in. The math is real and the BIR recognizes it.
The calculator below shows the real impact on your company and your people. Adjust any number and the results update instantly.
Every company finds its own entry point. Some set it up once and leave it running. Others layer in more as confidence grows. All of them start with the foundation first.
You set up automatic payroll deductions so employees can contribute to their PERA accounts directly from their salary. No employer contribution required. Employees get the pre-tax benefit and you've walked the talk on financial wellness without any additional cost to the company.
The simplest way to get started. HR sets it up once. Employees do the rest.
The company puts in alongside each participating employee, up to a limit you define. Your contributions qualify for the 150% CMEPA deduction. The more employees who participate, the more the company can deduct. The deduction alone often more than offsets what you're putting in.
Most visible commitment to employees. Strongest case for CFO sign-off.
Instead of paying out a performance bonus as cash, the employee elects in advance to have all or part of it flow into their PERA account. It comes in as an employer PERA contribution alongside a small nominal employee contribution. The employee receives the full gross amount tax-free. The company deducts 150%. Total cost to the company is identical to paying the bonus in cash. Value to the employee is meaningfully higher.
Election must be built into plan design upfront. We handle this with you.
Part of a salary increment is structured as an employer PERA contribution instead of a cash raise. The total compensation package stays the same, but because the increase flows into PERA before tax, a larger share actually reaches the employee. For high performers especially, it's one of the most efficient retention tools available.
Requires upfront payroll and legal coordination. We walk your team through it.
At the baseline, employees save on income tax. When the company contributes, you claim the 150% deduction. But when a bonus or salary increase is redirected into PERA, both happen simultaneously on the same peso.
The employee makes a personal contribution from their own salary alongside it. That employee contribution satisfies the dual-qualification requirement under CMEPA. The bonus itself flows in as an employer PERA contribution. Pre-tax for the employee. 150% deductible for the company. Same total cost. More value on both sides.
Because the money was never yet part of their take-home, most employees barely feel the transition. And because the gross amount goes in tax-free, they come out ahead compared to receiving the same bonus in cash.
Straight answers, with the legal basis included.
Takes about 10 minutes to set up. We handle everything after that.
