What is the TRAIN Law and how does it affect payroll in the Philippines?

The Tax Reform for Acceleration and Inclusion (TRAIN) Law, enacted in 2018, revised the Bureau of Internal Revenue's (BIR) individual income tax rates and withholding tax tables for employees in the Philippines. The reform lowered tax rates for lower-income brackets while adjusting thresholds for higher earners. Any HR and payroll system Philippines businesses use must correctly apply these revised withholding schedules — and update automatically when subsequent BIR guidelines are issued. Omni handles TRAIN Law-compliant BIR withholding automatically, so you don't need to manually update tax tables.