THIRTEENTH (13th) Month Pay and the Effects of ECQ and Maternity Leave
Thirteenth (13th) month pay is one of the benefits mandated under PD 851 and Memorandum Order No. 28. It is computed based on the total basic salary earned by an employee within a calendar year divided by 12 months. The question is what happens if in this year 2020 the company did not operate due to ECQ considering that it is not into the business of selling essential goods or providing essential services Below is an illustration on the application of [...]
