Book II — Human Resources Development
Article 71
PD 442 · Labor Code of the PhilippinesELI5 guide available
ELI5— what this means for you
Employers who run DOLE-approved apprenticeship programs and pay apprentices at least minimum wage may deduct 1.5 times the training cost from taxable income — up to 10% of direct labor wage.
Key point
RELATED RIGHTS
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