BMBE Registration for Coffee Shops: Tax and Wage Rules (2026)
A coffee shop with assets of ₱3 million or less can register as a BMBE for free. What the income tax and minimum wage exemptions cover, and what they do not.
Holiday Pay in the Philippines: December 2026 Computation
December 2026 has two regular holidays and three special days. Here is how holiday pay is computed at the ₱755 and ₱718 Metro Manila minimum wage, with worked examples.
Davao Coffee: Mt. Apo Arabica and Region XI Output
The Davao Region grew 4,838.11 tonnes of green coffee in 2025, second only to SOCCSKSARGEN. Here is PSA’s data by province, Davao del Sur’s ₱477.50 Arabica farmgate price and the Mt. Apo farms behind the awards.
Coffee Prices in the Philippines 2026: Farm to Cup
PSA farmgate prices for green Robusta rose from ₱90.31 a kilo in 2023 to ₱228.67 in 2025, while shelf prices rose 17.8%. Here is what coffee costs at the farm, on the world market and per cup in October 2026.
Service Charge in the Philippines: Rules for Cafés (2026)
What Philippine law says about service charges in cafés and restaurants: RA 11360, DOLE Department Order No. 242 (2024), who shares, how to split by hours, payout timing and the minimum wage rule, with a worked example.
13th Month Pay Computation in the Philippines: 2026 Guide
How to compute 13th month pay in the Philippines for 2026: the 1/12 formula, what counts as basic salary, NCR minimum wage figures after NCR-28, the December 24 deadline and the ₱90,000 tax ceiling.
Night Shift Differential in the Philippines: 2026 Pay Guide
How night shift differential works under Labor Code Article 86, who is covered, and worked NCR-28 examples for ordinary days and the November and December 2026 holidays.
Bukidnon Coffee: Output, Farms and the Arabica Push
How much coffee Bukidnon grows, why it is mostly Robusta, how output changed since 2010, and the push to make it the Arabica capital, using PSA 2025 data.
Condensed Milk vs Evaporated Milk in Coffee: Sugar and Cost
How sweetened condensed milk, evaporated milk, fresh milk and powdered creamer compare in coffee, with sugar per serving, DTI prices and cost per cup.
Coffee Shop Water Cost in Metro Manila: 2026 Rates
What a Metro Manila coffee shop pays for water under the 2026 Manila Water and Maynilad tariffs, with bill estimates, add-on charges and where café water goes.
