REVENUE MEMORANDUM CIRCULAR NO. 59-2012 issued on October 1, 2012 publishes the matrix of latest wage rates per region provided by the National Wages and Productivity Commission (NWPC).
Below are the Regional Offices and the areas under each region, as used by the BIR and the Administrative Regions from the NWPC:
| BIR Region | Covered Provinces/Cities/Municipalities | Corresponding Administrative Region as used by NWPC |
|---|---|---|
| 2– Cordillera Administrative Region | Abra, Apayao, Benguet, ifugao, Kalinga and Mt. Province | CAR |
| 3 – Tuguegarao, Cagayan | Batanes, Cagayan, Isabela, Nueva Vizcaya and Quirino | II |
| 4 – San Fernando, Pampanga | Aurora, Bataan, Pampanga, Tarlac, Zambales and Nueva Ecija | III |
| 5 – Caloocan City | Bulacan | III |
| 5 – Caloocan City | Caloocan, Malabon, Navotas and Valenzuela, | NCR |
| 6 - Manila | Manila | NCR |
| 6 - Manila | Romblon, Occidental Mindoro and Palawan | IVB |
| 7 – Quezon City | Quezon City, Mandaluyong, San Juan, Pasig, Marikina | NCR |
| 7 – Quezon City | Rizal Province | IVA |
| 8 - Makati | Makati, Taguig, Pateros, Pasay City, Parañaque, Las Piñas and Muntinlupa | NCR |
| 9 – San Pablo City, Laguna | Cavite, Laguna, Batangas, Quezon | IVA |
| 9 – San Pablo City, Laguna | Marinduque and Oriental Mindoro | IVB |
| 10- Legaspi City, Albay | Albay, Camarines Sur, Camarines Norte, Catanduanes, Masbate and Sorsogon | V |
| 11- Iloilo City | Aklan, Antique, Capiz, Guimaras and Iloilo | VI |
| 12- Bacolod City, Negros Occidental | Negros Occidental | VI |
| 12- Bacolod City, Negros Occidental | Negros Oriental, Siquijor | VII |
| 1 – Calasiao, Pangasinan | Ilocos Norte, Ilocos Sur, La Union and Pangasinan | I |
| 13- Cebu City, Cebu | Bohol, Cebu | VII |
| 14- Tacloban City, Leyte | Eastern Samar, Southern Leyte, Northern Samar, Western Samar | VIII |
| 15- Zamboanga City, Zamboanga del Sur | Zamboanga del Norte, Zamboanga del Sur, Zamboanga Sibugay | IX |
| 15- Zamboanga City, Zamboanga del Sur | Basilan, Sulu and Tawi-tawi | Autonomous Region for Muslim Mindanao (ARMM) |
| 16- Cagayan de Oro City, Misamis Oriental | Lanao del Norte, Misamis Oriental, Misamis Occidental, Camiguin and Bukidnon | X |
| 16- Cagayan de Oro City, Misamis Oriental | Lanao del Sur | ARMM |
| 17- Butuan City, Agusan del Norte | Agusan del Norte, Agusan del Sur, Surigao del Norte and Surigao del Sur | XIII |
| 18- Koronadal City, South Cotabato | Saranggani, North Cotabato, South Cotabato and Sultan Kudarat | XII |
| 18- Koronadal City, South Cotabato | Maguindanao | ARMM |
| 19- Davao City, Davao del Sur | Compostela Valley, Davao del Norte, Davao del Sur and Davao Oriental | XI |