The Philippines has emerged as a global hub for content moderation outsourcing, with thousands of Business Process Outsourcing (BPO) employees engaged in reviewing user-generated content on social media platforms. While this sector contributes significantly to the economy, it exposes workers to disturbing material, raising concerns about their psychological well-being. This study investigates the impact of graphic and distressing content on the stress levels and mental health of BPO content moderators. Anchored in the Socio-Cognitive Occupational Stress and Well-being (SCOSW) model—an integration of the Job Demand-Control-Support (JDCS) model and Social Cognitive Theory (SCT)—the research examines how job demands, control, social support, self-efficacy, self-regulation, and outcome expectations influence perceived stress and mental health outcomes. Using a quantitative methodology and Structural Equation Modeling (SEM), the study evaluates causal relationships among latent variables such as emotional demands, trauma exposure, and psychological distress. Results are expected to validate that higher job demands and lower autonomy elevate stress and worsen mental health, while strong support systems and cognitive coping mechanisms mitigate these effects. The findings aim to inform the development of workplace policies and mental health strategies tailored to the content moderation context, emphasizing the need for systemic interventions to safeguard employee well-being.