If the Job order personnel received only P6,000 or less per month, do they need to execute sworn statement under Annex B-2?

Under the above scenario, since the income shall be less than P250,000.00 per annum, they need to execute the sworn declaration using the format of Annex B-2 so that no income tax withholding shall be made by the lone income payer/withholding agent on the stated income payment.