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17 Jun

Minimum Wage Rates Apply for Piece Rate Workers where there is no Evidence of Approved Time and Motion Study

Minimum wage rates are applicable to piece-rate workers in the absence of wage rates approved by the Secretary of Labor in accordance with the appropriate time and motion studies. This is based on the February 2019 case of Ramiro Lim & Sons Agricultural Co., Inc., vs. Guilaran, et al. decided by the Supreme Court (SC) as discussed below. Article 124 of the Labor Code of the Philippines provides that all workers paid by result, including those who are paid on piecework, [...]

By Atty Elvin Labor Law seasonal employment, time and motion study 16 Comments Read more...

15 Jun

De Minimis Benefits Sample Computation for NCR Employees

“De Minimis” benefits (DMB) are exempt from the fringe benefit tax and income tax shall, in general, be limited to facilities or privileges furnished or offered by an employer to his employees that are of relatively small value and are offered or furnished by the employer merely as a means of promoting the health, good- will, contentment, or efficiency. With the enactment of the TRAIN Law many wonder whether changes have been made on the non-taxability of the DMB under [...]

By Atty Elvin Tax Law de minimis 12 Comments Read more...

15 Jun

Abandonment of Work vs. Illegal Dismissal Case: How to Establish Abandonment and Defend Against a Labor Case

Abandonment is a form of neglect of duty; hence, a just cause for termination of employment under Article 282 [now Art. 297 in a re-numbered Labor Code] of the Labor Code. (See page 156, Guide to Valid Dismissal of Employees 2nd Edition by Atty. Villanueva citing Forever Security & General Services vs. Flores, G.R. No. 147961, September 7, 2007.) For instance, an employee suddenly disappears from the company. Meaning, he did not report on a day that he was supposed [...]

By Atty Elvin Labor Law abandonment of work 17 Comments Read more...

14 Jun

Expanded Maternity Leave Sample Salary Differential Computation For Miscarriage

Expanded maternity leave requires employers to pay the salary differential between the full pay and the SSS maternity benefit. The following illustrates the sample salary differential for miscarriage case based on previous presentations of SSS on the maternity benefit, full benefit, and salary differential. Assuming the salary received by the employee is P26,000.00 per month and the company adopts a 313 factor. The method used is based on the presented computation by the SSS for 105-day maternity benefit applying it by [...]

By Atty Elvin Labor Law expanded 23 Comments Read more...

12 Jun

Hours Worked Principles

Hour worked shall be compensable. This pertains to the time during which the employee has performed his duty. Hence, he deserves to be compensated. The following shall be considered as compensable hours worked: (a) All time during which an employee is required to be on duty or to be at the employer’s premises or to be at a prescribed work place; and (b) All time during which an employee is suffered or permitted to work. (Section 3, Rule I, Omnibus Rules Implementing the [...]

By Atty Elvin Labor Law hours worked 19 Comments Read more...

08 Jun

Employment Contracts Should Be Formulated According to the Peculiar Nature of Each Form of Employment

Employment contracts are among the primary sources of disputes between employer and employees. Most often, labor disputes involve provisions indicated in the employment contracts such as termination clause, pay, benefits, rest period, overtime, leave, etc. Employers or companies should draft and formulate contracts with high degree of precision to avoid legal complications. Considering that there various forms of employment in the Philippines the contracts should be drafted according to the peculiar rules of each engagement. At present, the forms of employment in [...]

By Atty Elvin Labor Law employment contract 15 Comments Read more...

08 Jun

Holiday Pay Sample Computation for Independence Day (June 12, 2019)

Holiday pay should be paid accordingly, particularly the regular holiday. The Presidential Proclamation was issued on August 15, 2018 declaring June 12, 2019 as one of the regular holidays. Thus, below is the illustrative computation of pay on this day based on NCR Daily Minimum Wage: If the employee in NCR did not work on a regular holiday, he shall be paid 100% of the wage. Since the NCR rate will be used there is no COLA. Formula: [(Basic Wage + COLA) [...]

By Atty Elvin Labor Law regular holiday 18 Comments Read more...

03 Jun

Tax Amnesty Revenue Regulation No. 6-2019 PDF

Tax amnesty pursuant to R.A. 11213 or an Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies. (Original file is not mine) Advertisement: Design Your Salary Structure Using Tax Savings Methods (De Minimis, 13th Month Pay and other Benefits, etc.) with the book Tax Solutions on Employee Compensation and [...]

By Atty Elvin Tax Law RR 6-2019, Tax Amnesty 16 Comments Read more...

02 Jun

Gross Inefficiency is Akin to Gross and Habitual Neglect of Duty

Gross inefficiency is analogous to gross and habitual neglect of duty59 under Article 297 (e) in relation to Article 297 (b) of the Labor Code, as amended, for both involve specific acts of omission on the part of the employee resulting in damage to the employer or to his business, and constituting, therefore, just cause to dismiss an employee. Gross inefficiency and unsatisfactory rating can be a just cause for dismissal only if it amounts to gross and habitual neglect [...]

By Atty Elvin Labor Law analogous cause, gross and habitual neglect of duty, gross inefficiency 67 Comments Read more...

31 May

Salary Differential Computation Under Expanded Maternity With Sample Daily Pay of P1,150 Net of Mandatory Contribution

Salary differential under the expanded maternity law should be paid by the employer. The salary differential is the difference between the full pay and the SSS maternity benefit. Related: Expanded Maternity IRR PDF SSS Circular 2019-009 Sample Computation Based on NCR Minimum Wage To illustrate, if the covered employee is based in NCR, the following is the computation following SSS’ sample presentation: Full Pay (FP) = [(daily rate x factor) / 12] x maternity period in months Where: Daily rate Net of Mandatory Contributions – P1,150 Factor [...]

By Atty Elvin Labor Law expanded maternity 22 Comments Read more...