Visa Regulations, Work Authorization Requirements and Tax Considerations for Dependent Spouses and Domestic Partners of ADB staff.


The ADB recognizes same-sex and opposite-sex spouses and domestic partners of all staff.


The Government of the Philippines grants 9(e) visas to ADB staff and their eligible dependents.  In general, 9(e-2) visas are granted to ADB staff, married spouses under the laws of the Philippines*, and dependent children under the age of 24. ADB spouses who are holders of a 9(e-2) visa are exempt from changing their visa status and securing an Alien Employment Permit (AEP) work authorization. This means, that individuals from this group can retain their 9(e-2) visa status while working in the Philippines. The exemption from the AEP does not exempt the spouse from paying Philippine income tax following the requirements of the Philippine Tax Code. Children of ADB staff on 9(e-2) visas cannot acquire paid employment under this visa status.


You can contact the ADB Expatriate Spouse Career Advisor at to avail a document stating your exemption. This document needs to be presented to your employer together with an ADB certificate of employment from your spouse. 


The Government of the Philippines grants a 9(e-3) visas to non-married ADB domestic partners or same-sex married couples who do not meet the legal criteria for a 9(e-2) visa. 9(e-3) visa holders are not exempt from securing a work authorization and changing their visa status if they wish to engage in paid employment in the Philippines. If they wish to work in the Philippines, they will need to apply for a work authorization and convert their 9(e-3) visa to another visa category (e.g. 9(g) etc). In most cases, the employer will sponsor the visa and work permit, but in other cases, the individuals would need to apply themselves and shoulder the administrative burden and financial expenses on their own. While the conversion of the 9(e-3) visa would be your responsibility, ADB can refer you to an in-house ADB entity that can assist you in securing the necessary visa for a minor fee or you can go directly to Bureau of Immigration and Department of Labor and Employment (DOLE) yourself. 

* 9(e-2) visas are given to heterosexual and same-sex spouses if the marriage was legal in the place that it was celebrated and in the countries of nationality of both individuals.




All married and unmarried spouses finding work in the local job market are obliged to pay local tax and register by availing a TIN (Tax Identification Number). If you are hired as a regular employee your employer is obliged to take care of your registration and withhold the income tax (up to 32% local income tax depending your income). You will also be deducted mandatory social contributions. 

If you are hired as a consultant then you will need to secure a TIN and handle your tax contributions yourself. We can help with referring you to a tax consultant. Tax is normally lower for consultants, but you do need to handle tax contributions yourself and pay an additional fee if you choose to involve a tax consultant. As a consultant there are no payment of social contributions. 


Please read more at the Bureau of Internal Revenue. 


Please note that the rules applied here are based on Philippine government regulations, to include the Philippine Constitution, Philippine Family Law Act, and the Philippine Immigration Act, rather than an ADB imposed policy.  



  • LinkedIn Social Icon

Marcela Palau
Expatriate Spouse Career Advisor

ADB Expatriate Spouse Career Group