Notary Public Fees for a Certificate of Employment (COE)
Comprehensive legal guide for the Philippines
1. What a Certificate of Employment Is
A Certificate of Employment (COE) is a written statement, issued upon the request of a current or former employee, that confirms the fact and duration of employment and the type of work performed.
Legal basis. Article 292(b) [formerly Art. 286] of the Labor Code and DOLE Labor Advisory No. 06-20 (4 March 2020) require an employer to issue a COE within three (3) working days from an employee’s request, free of charge.
Typical contents. Employee’s full name; position/title; inclusive dates; optionally, wage or salary, and a short description of duties.
Why notarize? The Labor Code does not require notarization. Nonetheless, a notarized COE is often demanded when the document will be used:
- abroad (e.g., for work visa or immigration petitions);
- with Philippine government agencies (e.g., PRC, POEA, DFA);
- in court or quasi-judicial proceedings where the COE must have evidentiary weight.
2. Governing Law on Notarial Practice
| Source | Key Points |
|---|---|
| A.M. No. 02-8-13-SC – 2004 Rules on Notarial Practice | Defines notarial acts, qualifications of notaries, form of certificate, and Annex “B” schedule of maximum fees. |
| Rule 20, Code of Professional Responsibility & Accountability (CPRA) | Bars lawyers-notaries from charging unconscionable fees. |
| National Internal Revenue Code (NIRC), Sec. 188 | Imposes Documentary Stamp Tax (DST) of ₱30 on “certificates or documents issued by a public official” and ₱30 on acknowledgments/jurats. |
| Barangay Micro Business Enterprises Act & Local Government Codes | Permit LGUs to license notarial practice and levy business permit fees, but not to raise the statutory cap on notarial fees. |
3. Official Schedule of Notarial Fees
The Supreme Court’s Annex “B” (2004) remains the last nationwide schedule formally approved. Regional trial courts may adopt lower ceilings, but cannot authorize higher rates. Below is the schedule relevant to a COE:
| Notarial Act | Statutory Maximum (per document unless noted) |
|---|---|
| Acknowledgment (most common for a COE) | ₱100 for the first page, ₱50 per additional page |
| Jurat (used when the COE is executed under oath) | ₱100 flat |
| Signature/Witnessing | ₱100 |
| Certified true copy of COE in notary’s file | ₱100 |
| Administering an oath alone | ₱100 |
Local practice ranges. In Metro Manila and key cities, lawyers typically charge ₱150 – ₱250 for a one-page COE acknowledgment; in provincial areas, ₱100 – ₱150 is common. Charging beyond the cap without court approval is a ground for administrative sanction.
4. Ancillary Charges You Might See
| Item | Typical Amount | Legal Basis / Notes |
|---|---|---|
| Documentary Stamp Tax (DST) | ₱30 (single original) + ₱15 per copy | NIRC, Sec. 188; the notary is a collecting agent |
| Photocopying / printing | ₱2 – ₱5 per page | Optional service fee |
| Travel/out-of-office fee | Negotiated; no cap | Allowed only if notarization is performed via mobile notary under Sec. 12(b) of the Rules (e.g., bedridden signatory) |
5. Step-by-Step: Having a COE Notarized
Draft or obtain the COE. It must be signed by an authorized company representative.
Bring valid IDs (government-issued) for the signatory; the notary must log ID details.
Appear in person before the notary. Personal presence is indispensable; remote notarization is not yet allowed in the Philippines.
Notary checks:
- Completeness of the COE;
- Identity of the signatory;
- Voluntary act and consent.
Sign in the notary’s presence (if acknowledgment) or swear to the truth (if jurat).
Pay fees and DST; ask for an official receipt.
Receive the notarized COE, bearing: notarial seal, document number, page number, book number, and series year.
6. Tax Treatment and Accounting
For the employee/client: Notarial fees and DST are personal expenses. They are not tax-deductible nor reimbursable under labor law unless the employer voluntarily shoulders them.
For the lawyer-notary:
- Fees form part of professional income, subject to graduated income tax and, if annual gross receipts exceed ₱3 million, Value-Added Tax (VAT).
- DST collected must be remitted to the BIR with BIR Form 2000.
7. Ethical & Disciplinary Risks for Notaries
| Prohibited Conduct | Possible Sanction |
|---|---|
| Charging more than the scheduled maximum without court authority | Suspension or revocation of notarial commission; fine; possible suspension from law practice |
| Not requiring the personal appearance of the signatory | Same as above; document may be declared void |
| Failure to enter the act in the notarial register or to affix the correct details | Administrative liability; nullity of notarization |
| Overcharging DST or failing to issue an official receipt | BIR penalties and administrative sanctions |
Relevant cases: Cabrera v. Canizares (A.C. 9394, 19 Feb 2014); Datu Remegio v. Golo (A.C. 10560, 18 Mar 2015) – lawyers suspended for irregular notarizations and excessive fees.
8. Special Situations
Indigent Parties. Public Attorney’s Office (PAO) and Integrated Bar of the Philippines (IBP) legal aid officers may notarize gratis for qualified indigents.
Overseas Use. After notarization, some foreign authorities still require:
- Apostille by the DFA (pursuant to the Apostille Convention, in force for PH since 14 May 2019); ₱100 – ₱200 DFA fee.
Embassy-specific formats. Certain embassies (e.g., Canada) insist that the COE be in affidavit form with a jurat, not an acknowledgment—clarify the requirement first.
9. Frequently Asked Questions
| Question | Answer |
|---|---|
| Is notarization mandatory for a COE? | No. It is purely for added authenticity or when a third-party recipient demands it. |
| Can HR sign on behalf of the company president? | Yes, if empowered by a board or HR authority; present proof (e.g., Secretary’s Certificate). |
| May I have the COE notarized outside my employer’s city? | Yes; notarial jurisdiction is province-wide (or entire NCR) unless further restricted by the RTC. |
| Can I negotiate the fee? | You may ask for a discount, but the notary may not exceed the statutory ceiling. |
| What if the notary refuses to issue a receipt? | Report to the Office of the Clerk of Court that commissioned the notary and to the BIR. |
10. Practical Tips
- Inspect the notary’s seal: it must show the notary’s name, commission number, city/province, and validity period.
- Double-check the date: The notarization date must match the date in the notary’s register and COE.
- Keep extra originals: Have at least two notarized originals so you don’t need to re-notarize later.
- Ask for the register details: Note the Doc. No., Page No., Book No., and Series of the notarial entry—they prove authenticity if questioned.
11. Conclusion
While notarization is optional for a Certificate of Employment, it is often indispensable when the document will cross borders or enter official records. The Supreme Court’s schedule keeps notarization affordable (₱100 – ₱150 in most cases), and any substantial deviation can be challenged before the courts or the IBP. Understanding the legal framework, cost components (including DST), and the notary’s ethical obligations ensures that employees obtain a COE that is both legally sound and cost-effective.