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PHILIPPINE BIDDING DOCUMENTSProcurement of
INFRASTRUCTURE
PROJECTS
Government of the Republic of the PhilippinesSixth Edition
July 2020Preface
These Philippine Bidding Documents (Pads) for the procurement
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What is are for mandatory use?
ARE stands for Annual Report of Employees (ARE) for Mandatory Use.
Who is required to file are for mandatory use?
All employers are required to file ARE for mandatory use.
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To fill out ARE for mandatory use, employers need to provide information about their employees' salaries, benefits, and other relevant employment details.
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The purpose of ARE for mandatory use is to report employment information to the government for regulatory and tax compliance purposes.
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