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12 Apr

Train Law and its Impact on Employee Compensation and Benefits

TRAIN Law or R.A. 10963 was passed which changed the landscape of taxation of employee compensation. At least for those whose monthly basic income ranges from the minimum up to PhP20,833.00. There are other significant impact of the TRAIN Law like the increase in the ceiling of 13th month pay and other benefits. However, it is the change introduced in the monthly withholding and new tax rate that is more considerable since the working man feels it every pay day. Employees [...]

By Atty Elvin Labor Law, Tax Law TRAIN Law 11 Comments Read more...

10 Apr

Holiday Pay Sample Computation for Araw ng Kagitingan (April 9, 2019) Per DOLE Labor Advisory 05, 2019

Holiday pay should be paid accordingly, particularly the regular holiday. The DOLE issued Labor Advisory 05, Series of 2019 providing the rules for the pay on regular holidays pursuant to Proclamation No. 555. The Presidential Proclamation was issued on August 15, 2018 declaring April 9, 2019 as regular holiday (Araw ng Kagitingan). Thus: 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 [...]

By Atty Elvin Labor Law regular holiday 26 Comments Read more...

09 Apr

Employment Tax of Employee Who Has a Side Business Under the TRAIN Law

Employment tax differs depending on the status, level of income, number of sources of income of employee. While the double job approach is not yet popular in the Philippines unlike in many other countries, there are full-time employees who run a business on the side. In such case, what is the tax implication? Does the 8% rate apply in this case? The TRAIN law provides as well for the rate of tax on income of purely self-employed individuals and/or professionals whose gross [...]

By Atty Elvin Labor Law, Tax Law 8% Income Tax Rate 13 Comments Read more...

31 Mar

Last Pay Computation of Terminated Employee Paid by Company that Utilizes Cut-off Period

Last pay means the final wage or salary of the employee as a result of termination from service. Most often, last pay exists due to the wage to which the employee has worked for which was not included in the last payroll period when the separation took effect. This is the cutoff period referred to by most HR practitioners. The purpose is for administrative facility considering that payroll preparation takes time. For instance, when a company practices a five-day cutoff period [...]

By Atty Elvin Labor Law 14 Comments Read more...

30 Mar

Redundancy Pay Computation Based on NCR Minimum Wage of P537.00

Redundancy exists where the services of an employee are in excess of what is reasonably demanded by the actual requirements of the enterprise. Succinctly put, a position is redundant where it is superfluous, and superfluity of a position or positions may be the outcome of a number of factors, such as over hiring of workers, decreased volume of business, or dropping of a particular product line or service activity previously manufactured or undertaken by the enterprise. (See p. 221, Guide [...]

By Atty Elvin Labor Law separation pay 14 Comments Read more...

26 Mar

Holiday Pay Sample Computations for 2019 Holy Week with Illustrations on Successive Regular Holidays

Proclamation No. 555 issued on August 15, 2018 declared April 18 and 19, 2019 as regular holidays being Maundy Thursday and Good Friday, respectively. Although the DOLE has not yet issued a Labor Advisory for the said holidays, illustrations are provided below following the formula in DOLE Labor Advisories for the pay rules on regular holidays and special days. For instance, for the regular holidays April 18 and 19, 2019: If the employee in NCR did not work on a regular [...]

By Atty Elvin Labor Law regular holiday, successive regular holidays 20 Comments Read more...

22 Mar

HR Forms 2 Soft Copy Version to be Released Soon!

HR Forms 2 will have the soft copy version which can help business owners, managers, and HR practitioners in crafting their company’s forms, notices and contracts with more than 170 templates. It is saved in a single file in USB, Word Format. It will be offered on a special introductory price of P3,998.00 until April 30, 2019. Thereafter, regular price will be P4,495.00. HR Forms 1 Soft Copy is also available (See Table of Forms here) Below is the Table of Forms [...]

By Atty Elvin Labor Law HR Forms 2 Soft Copy 23 Comments Read more...

21 Mar

Maternity Leave Benefit is Expanded to 105 Days per R.A. 11210 (Part 2 Of 2)

Maternity leave has been expanded to 105 days from its previous 60 to 78 days, as the case may be. It bears noting that the benefit provided does not discriminate as to the mode of delivery of the baby (natural or caesarian delivery). In the case of miscarriage or emergency termination of pregnancy, the number of days of maternity leave benefit is sixty days. At the option of the female worker, she may avail of the additional maternity leave of [...]

By Atty Elvin Labor Law expanded maternity, maternity leave 23 Comments Read more...

19 Mar

Maternity Leave Benefit is Expanded to 105 Days per R.A. 11210 (Part 1 of 2)

Maternity leave is one of the benefits for female employees. Previously, the benefit granted is 60 days for normal delivery and 78 days for caesarian. The number of days was expanded to 105 days in the recently enacted R.A. 11210. This law was approved on. Feb. 20, 2019. It was uploaded in Official Gazette on Feb. 21, 2019. Based thereon, it may have taken effect on March 8, 2019. The IRR has yet to be issued though. Below are the salient points [...]

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

06 Mar

Notice of Dismissal for Theft – Sample Template in Filipino / Tagalog

Notice of dismissal issued to employee subject of administrative investigation is the final step in the compliance with procedural due process required for termination of employee. The sample template in this post is part of a series showing how disciplinary action is done for employees who committed theft. This version of fictional offense is written in Filipino/Tagalog to match the level of comprehension of employees who are not very familiar with the English language. The presentation in Filipino/Tagalog is to emphasize [...]

By Atty Elvin Labor Law, Sample Forms sample notice of Dismissal 8 Comments Read more...