Paying Taxes records the taxes and mandatory contributions that a medium-sized company must pay in a given year, as well as measures the administrative burden of paying taxes and contributions. The ranking is derived from the number of tax payments per year, the number of hours per year to prepare and file returns and pay taxes, and the total tax rate as % of profit. For 2013, the reforms were focused on reducing the number of payments from 47 to 14 through electronic payments for SSS, PhilHealth, and Pag-IBIG.