Book II — Human Resources Development
Article 52
PD 442 · Labor Code of the PhilippinesELI5 guide available
ELI5— what this means for you
Employers who fund TESDA-approved training programs (other than apprenticeship) may deduct 1.5 times the training cost from taxable income — up to 10% of their direct labor wage.
Key point
RELATED RIGHTS
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