Are Minimum Wage Earners Exempt From Paying Income Tax? Created June 2, 2015 Author Category Philippine Payroll Regulations and Information Yes, minimum wage earners shall be exempt from payment of income tax: Section 2(2) of R.A 9504 National Internal Revenue Code. Tagged: Income TaxWages Related Articles PayrollHero automatically detects absences before holidays How to Setup Double Holiday (Regular Holiday + Special Holiday) Philippine Payroll Items How Do I Compute My Monthly Rate? Double Holidays and How They Are Paid Out? What Are the Legal Non Taxable Allowances?