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01 Dec

13TH Month Pay, Christmas and Other Bonuses Issues on Taxation

13th month pay, as a general rule, is not subject to tax. This is clear under Section 32B, Chapter VI of Republic Act (R.A.) No. 8424, otherwise known as the National Internal Revenue Code which exempts from tax the 13th month pay and other benefits. This discussion on 13th month pay is based on the books Tax Solutions on Employee Compensation and Benefits and Employee Compensation and Benefits Volume 2, Second Edition by Atty. Elvin B. Villanueva.             The amount exempted [...]

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30 Nov

13TH MONTH PAY, CONCEPTS, PRINCIPLES AND COMPUTATION

13th month pay is one of the mandatory benefits that employers should give their employees. This means one twelfth (1/12) of the basic salary of an employee within a calendar year. The post is based on the book Guide on Employee Compensation and Benefits Volume 2, Second Edition by Atty. Villanueva. The “basic salary” of an employee for the purpose of computing the 13th month pay shall include all remunerations or earning paid by his employer for services rendered but does [...]

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29 Nov

Termination of Employment IRR of the Labor Code

Termination of employment provisions under Article 297 [formerly 282] of the Labor Code, as amended provide the grounds for valid dismissal. The DOLE issued the new IRR for this the highlights of which are discussed by Atty. Villanueva in The Labor Code 2018 Edition (pp. 281-285) as follows: The Department of Labor and Employment issued D.O. 147-15, Series of 2015 amending the Rules and Regulations of Book VI of the Labor Code. One of the salient points of D.O. 147-15 is the [...]

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28 Nov

Labor Code 2018 Edition Now Available

Labor Code 2018, re-numbered and updated, by Atty. Elvin B. Villanueva is now available for online order. SRP is P948.00. Free shipping and discounts available for bulk orders. Labor Code will be available in major book stores nationwide such as National Book Store, Powerbooks and Fully Booked in a few days. This Labor Code 2018 Edition contains the re-numbered version per Department Advisory 01, Series of 2015 by the DOLE, highlights of D.O. 174, Series of 2017, latest jurisprudence in labor, and [...]

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27 Nov

Sick Leave Policy in Relation to Discipline

Sick leave is not provided in the Labor Code. There is a five-day service incentive leave in the Code however, that the employee can use where he can be permitted for his absence. Just like in all other cases of absence, there are two implications if it occurs not in accordance with the policy. First implication is economic which means salary deduction or no salary during the time of unauthorized absence. The second is disciplinary which means that in addition [...]

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25 Nov

CWW Effects and Administration

CWW requires administration by the company in accordance with the rules established by the DOLE. As of this writing, there is a pending bill to make this into a law. The post below is a continuation of the previous post on the same topic based on the book How to Design and Formulate Company Code of Discipline by Atty. Villanueva. Administration of CWW Scheme The parties to the CWW scheme shall be primarily responsible for its administration. In case of differences of interpretation, the [...]

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23 Nov

Compressed Workweek (CWW) Policy Part 1 of 2

Compressed Workweek (CWW) is one of the ways for the company to save on resources and for employees to reduce time of commuting, etc. without losing efficiency. The post below is based on the book How to Design and Formulate Company Code of Discipline (41-46) by Atty. Villanueva. Under the Labor Code, establishments can require work from Monday to Saturday at eight-hour work per day. However, the labor and management may agree to compress the work days in a week from [...]

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23 Nov

Labor Code Provision on Permanent and Total Disability of Seafarer

Labor Code provision under Article 192 of the Labor Code provides that permanent and total disability includes temporary total disability lasting continuously for more than one hundred twenty days, except as otherwise provided in the Rules. Get a copy of the renumbered and updated Labor Code by Atty. Villanueva The rule referred to by Article 192 (c) (1) of the Labor Code is Rule X, Section 2 of the Rules and Regulations Implementing Book IV of the Labor Code, which states: Period [...]

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21 Nov

Overtime Policy in Relation to Discipline – Sample Policy

Overtime policies once implemented may involve disciplinary action for certain employees. Offenses normally committed fall under neglect of duty, insubordination or willful disobedience, as the case may be. Hence, below is a sample policy to address this matter. This is based on the book How to Design and Formulate Company Code of Discipline (pp. 40-41) by Atty. Villanueva. Sample policy on overtime in relation to discipline : Employees authorized to render overtime work shall have one-half hour interval from the end of [...]

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20 Nov

Hours of Work – Sample Policy

Hours of work principle is the foundation of major compensation and benefits program. However, this can lead to abuse if no control mechanism is in place. Thus, putting up the hours of work policy is critical. The sample policy here is based on the book How To Design and Formulate Company Code of Discipline (pp. 38-40) by Atty. Villanueva. Sample Policy Correlating Hours of Work with Discipline: HOURS OF WORK POLICY Employees shall report to work on or before the designated shift. [...]

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