Practical Law Company has published a table on rates of tax on employment income, which sets out the rates of taxation applied to employment income in 28 jurisdictions. Jurisdictions covered include Canada, China, Cyprus, England, France, Germany, Hong Kong, India, Indonesia, Italy, Philippines, Spain, Turkey, USA, United Arab Emirates and United Kingdom, among others. Content is accurate as of December 1, 2014.

The table is part of the Multi-jurisdictional Guide to Employment & Employee Benefits. The Philippine chapter was contributed by SyCipLaw Employment & Immigration Department Head Luisito V. Liban. The Guide was first published in the Employment and Employee Benefits Multi-Jurisdictional Guide 2014/15 and is reproduced with permission of the publisher, Thomson Reuters 2014.