It is a business that has a total assets between Php 3 million and Php 15 million, and employ between 10 and 99 people

It is a business engaged in commercial activities for the purpose of livelihood or profit.

May be comfortable with routines and minimal risks; may also be comfortable in working for the company itself

Has the power to disengage nonperforming employees applying the due process policy of disengaging personnel

Has routine tasks and works on regular or normal hours

Has limited number of vacation days imposed by the employer

Taxed on the net income; can claim taxable income deductions for allowable expenses incurred by the business

Prepares policies , procedures, and memoranda for the business

Income only earned when the business is successful