Under the TRAIN Law, Is there no change in the mandatory deductions such as SSS, PHIC, Pagibig, etc from Gross Compensation of Employees? Please clarify.

There is no change in the mandatory deductions from gross compensation of employees. The allowed deductions are the employee’s share in the SSS, GSIS, Philhealth and Pag-ibig contributions (limited to compulsory contributions) as well as the union dues. They are deductible to arrive at the taxable compensation income.