Guide in Accomplishing the
Checklist

Wage and Wage-Related

  1. What are the applicable minimum wages in the Philippines?

See annex for the current minimum wage rates in the Philippines as of February, 2020.

 

 

REGION

 

NON-AGRICULTURE

AGRICULTURE

Plantation

Non-Plantation

NCR

500.00 – 537.00

500.00

CAR

340.00 – 350.00

340.00 – 350.00

Region I

282.00 – 340.00

295.00

282.00

Region II

345.00 – 370.00

340.00

Region III

304.00 – 420.00

354.00 – 390.00

342.00 – 374.00

Region IV-A

303.00 – 400.00

303.00 – 370.00

303.00 – 356.00

Region IV-B

294.00 – 320.00

294.00 – 320.00

Region V

310.00

310.00

Region VI

310.00 – 395.00

315.00

Region VII

351.00 – 404.00

351.00 – 394.00

Region VIII

295.00 – 325.00

285.00

Region IX

303.00 – 316.00

303.00

Region X

331.00 – 365.00

331.00 – 353.00

Region XI

381.00 – 396.00

391.00

Region XII

315.00 – 336.00

305.00

Region XIII

320.00

320.00

BARMM

290.00 – 325.00

290.00 – 300.00

Source: NWPC

 

  1. How should wages be paid?
  • Wages should be paid in cash, legal tender at or near the place of work
  • Payment shall be made directly to the employees
  • Wages shall be given not less than once every two weeks or twice within a month at intervals not exceeding 16 days

 

  1. What is the recommended computation of Wages?
    1. For monthly paid employees: Equivalent Monthly Rate (EMR)

 

Applicable Daily Rate x 365 days     =          EMR

                  12

 

Where:

      297      =          ordinary working days

52        =          Rest days

12        =          Regular holidays

  4        =          Special holidays[1]

365      =          total equivalent no. of days/ year

 

  1. For daily paid employees
    1. For those required to work everyday including Sundays or rest days, special days and regular holidays

 

Applicable Daily Rate x 393.80 days =          EMR

                  12

 

Where:

      297      =          ordinary working days

67.60    =          52 Rest days x 130%

24        =          Regular holidays

  5.20    =          Special holidays[2]

393.80  =          total equivalent no. of days/ year

 

  1. For those who do not work and are not considered paid on their rest days

 

Applicable Daily Rate x 313 days     =          EMR

                  12

 

Where:

      297      =          ordinary working days

12        =          Regular holidays

4          =          Special holidays (if considered paid; if actually worked, equivalent to 5.20 days)

313      =          total equivalent no. of days/ year

 

  1. For those who do not work and not considered paid on Saturdays and Sundays

 

Applicable Daily Rate x 261 days[3]    =          EMR

                  12

 

Where:

      245      =          ordinary working days

12        =          Regular holidays

4          =          Special holidays (if considered paid; if actually worked, equivalent to 5.20 days)

261      =          total equivalent no. of days/ year

 

  1. For Workers Paid by Results:
  • Shall be paid not less than applicable minimum wage rates prescribed under the Regional Wage Order for normal working hours, or a proportion thereof for work of less than the normal working hours.
  • Adjustments in wage rates by reason of wage increases shall be computed as follows:
  1. Amount of increase in applicable minimum wage (AMW) /Previous AMW x 100 = % increase
  2. Existing rate/piece x % increase = increase in rate/piece
  3. Existing rate/piece + increase in rate/piece = Adjusted Rate/Piece

 

  1. For Apprentices and Learners
  • Apprentices and learners are those covered by the Apprenticeship/Learnership Program duly approved by the Technical Education and Skills Development Authority (TESDA)
  • The applicable minimum wage shall in no case be less than seventy-five percent (75%) of the applicable statutory wage rates
  • Apprentices without compensation, however, are allowed in accordance to Article 72 of the LCP.

 

  1. What is the basis for entitled to Cost of Living Allowance (COLA)?

A worker who is paid the basic pay, whether he worked or not, is entitled to the COLA.

 

  1. What is covered by hours of work?

Hours of work refer to (a) all time during which an employee is required to work or be at a prescribed workplace, and (b) all time during which an employee is suffered or permitted to work. Rest periods of short duration shall be counted as hours worked.

Piece-rated or output-rated employees are not directly covered by the rules on working time. The key consideration is freedom to use one’s time. If the employee surrenders this freedom of the employer such that he/she cannot use it as he/she pleases, he/she is deemed to be at work.

 

  1. What is the normal working hours in a day?

The normal work hours is 8 hours a day[4].  However, scheduling of work is a management prerogative, subject to legal limitations on night work and work for pregnant women. Flexible work arrangements may be adopted by the employer, such as – Sliding schedule, Staggered working time, and Compressed work week.

 

  1. How long is the meal period in a day?

Meal break is not less than 60 minutes or 1 hour for regular meals of employees which is non-compensable. Breaks of short duration[5] and Lactation periods for nursing mothers of not less than 40 minutes for every 8-hour working period is compensable.[6]

 

  1. Is there a weekly rest day for an employee?

The employee is entitled to a rest day or 24 hours after 6 consecutive days of work.  The work week may start and end at any day of the week. The scheduling of an employee’s workweek is a management prerogative. In scheduling, the employer shall consult with and take into account the religious preferences of the employee.

 

  1. Can employers compel employees to work on their rest day?

Work on rest days may be compulsory or non-compulsory. Whether compulsory or not, work on rest days shall be paid with a premium.  In compulsory OT, the employee may not refuse to render work without justifiable reason. Refusal to render compulsory OT may be a ground for disciplinary action.

 

The employer may not compel the employee to render OT except on the following grounds:[7]

  • The country is at war or in any other national or local emergency.
  • To prevent loss of life or in case of imminent danger to public safety due to an actual or impending emergency.
  • There is urgent work to be performed on machines, installation or equipment to avoid serious loss or damage to the employer.
  • To prevent loss or damage to perishable goods.
  • Work started before the 8th hour must be completed to prevent serious obstruction or prejudice to employer’s business operations.

 

  1. What is holiday pay?

Holiday pay refers to payment of the regular daily wage for any unworked regular holiday.

 

There are two types of national holidays – 12 regular and 3 special. The difference lies in right to compensation if the holiday is worked or unworked. Local holidays may be declared from time to time.  The list of regular holidays is as follows:[8]

 

  • New Year’s Day: January 1
  • Maundy Thursday: Movable Date
  • Good Friday: Movable Date
  • Araw ng Kagitingan: Monday nearest April 9
  • Labor Day: Monday nearest May 1
  • Independence Day: Monday nearest June 12
  • National Heroes Day: Last Sunday of August
  • Bonifacio Day: Monday nearest November 30
  • Eidul Fitr: Movable Date
  • Eidul Adha: Movable date
  • Christmas Day: December 25
  • Rizal Day: Monday nearest December 30

 

  1. How much is the holiday pay of an employee?

 

Illustration: Using P537 as daily rate

  • The covered employee is entitled to at least 100% of his/her daily rate even if he/she did not report for work during the regular holiday. 100% of the employee’s daily wage rate

P537 = daily rate (Basic plus COLA)

 

  • The covered employee who reported to work: An additional 100% of the daily rate or 200% of the employee’s daily wage rate (Basic plus COLA) for work within eight (8) hours

 

P537 + 100% of daily rate = P537 + P537 = 537 x 200% = P1,074

 

  • The covered employee who reported to work on a regular holiday which falls on the employee’s scheduled rest day: 200% of the employee’s daily wage rate (Basic plus COLA) plus 30% of the 200% holiday rate or a total of at least 260%

 

200% of P537 + 30% (200% of P537) = P1,074 + P322.2 = P1,396.20

 

  • During two (2) regular holidays falling on the same day, the covered employee is entitled to at least two   hundred percent (200%) of his/her daily wage even if said day is unworked.  (e.g. Araw ng Kagitingan falling on either Maundy Thursday or Good Friday).

 

200% of P537   = 2.0 x P537 = P1,074

 

  • If the employee reported for work during double regular holiday, he/she is entitled to at least 300% of his/her daily rate which is the total of 200% holiday pay plus 100% of the daily wage.

(200% of P537) + 100% of P537 = (2.0 x P537) + P537 = P1,611

  • If the covered employee reported for work during double holiday and it is also the employee’s rest day, he is entitled to an additional 30% based on the rate of 300% for that day.

 

300% + (30% of 300%) = P1,611 + (30% of P1611)

                                    = P1,611 + P483.3 = P2,094.3

 

  1. What is the condition so that an employee can be entitled to holiday pay?
  • He/She should be present on the workday immediately preceding the regular holiday; or
  • He/She should be on leave of absence with pay on the day immediately preceding the regular holiday.

 

  1. How can an employee be entitled to the two (2) successive regular holidays?

An employee can be entitled to two (2) successive regular holidays, like Holy Thursday and Good Friday if he/she works or is on leave of absence with pay on the day immediately preceding the first holiday.

 

  1. Are piece-rate workers entitled to holiday pay?

Employees paid on piece-rate  basis, is entitled to holiday pay which shall   not be less than his/her average daily earnings for the   last   seven (7) actual work   days   preceding the regular holiday; provided, however, that in no case shall the holiday pay be less than the applicable statutory minimum wage rate.

 

  1. What is premium pay?

Premium pay refers to the additional payment for work performed within eight hours on rest days or special days. The special days are as follows:[9]

 

Ninoy Aquino Day: Monday nearest August 21

All Saints’ Day: November 1

Feast of the Immaculate Concepcion: December 8

Last Day of the Year: December 31

 

 

  1. How much is the premium pay for work on special days?
  • For any unworked special day, the general rule is “no work, no pay”, unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment of wages on special days even if unworked.

 

  • For work performed within 8 hours on special day, plus 30% of the daily basic rate of 100% or a total of 130%

 

Illustration: Using P537 as daily wage rate

P537 + (30% of P537) = P537 x 130% = P698.10

 

  • For work performed within 8 hours on special day falling on the employee’s rest day, plus 50% of the daily basic rate of 100% or a total of 150%

 

P537 + (50% of P537) = P537 x 268.5 = P805.50

 

  • Note: COLA is not included in the computation of premium pay

 

  1. What is the premium pay on special work days?

For work performed on special working days declared, an employee is entitled only to his basic rate. No premium pay is required since work performed on said days is considered work on ordinary working days.

 

  1. How much is the premium pay for work on rest days?

The premium pay rates for scheduled rest days vary according to the day the work was performed:[10]

 

  • For work performed within 8 hours on the employee’s rest day or special day, plus 30% of the daily wage rate or a total of 130%

Illustration: P537 as minimum wage rate

P537 x 130% = P698.10

 

  • For work performed within 8 hours on special day falling on the employee’s rest day, plus 50% of the daily wage rate or a total of 150%

P537 x 150% = P805.50

 

  • For work performed within 8 hours on regular holiday falling on the employee’s rest day, plus 30% of the regular holiday rate of 200% based on his/her daily wage rate or a total of 260%

P537 x 260% = P1,396.20

 

  1. What is overtime pay?

Work beyond 8 hours is considered OT work. OT pay refers to the additional pay for work done in excess of eight hours a day. It is compensable by a premium of at least 25% of basic wage, except, when the work is covered by a compressed work week scheme. The COLA is not included in the computation of overtime pay.

 

  1. How much is the OT pay of an employee?

The overtime pay rates vary according to the day the overtime work is performed:

 

  • 25% of hourly rate for work performed in excess of 8 hours in ordinary working day
  • 30% of hourly rate for work performed in excess of 8 hours on rest day, special day or regular holiday

 

Illustration:

 

  • For work in excess of 8 hours performed on ordinary working day: Plus 25% of hourly rate

Illustration: P537 as minimum wage rate

P537/8 x 125% (OT premium) = 67.125 (hourly rate) x 125% x Number of hours of OT work (in excess of 8 hours)

 

  • For work in excess of 8 hours performed on a rest day or a special day: Plus 30% of hourly rate

Illustration:

P537/8 x 130% (special/rest day premium) x 130% (OT premium) = 67.125 x 130% x 130% x Number of hours of OT work

 

  • For work in excess of 8 hours performed on a special day which falls on a scheduled rest day: Plus 30% of hourly rate

Illustration:

P537/8 x 150% (premium pay on rest day on special day) x 130% (OT premium) = 67.125 x 150% x 130% x Number of hours of OT work

 

  • For work in excess of 8 hours performed on a regular holiday: Plus 30% of hourly rate

Illustration:

P537/8 x 200% (regular holiday premium) x 130% (OT premium) = 67.125 x 200% x 130% x Number of hours of OT work

 

  • For work in excess of 8 hours performed on a regular holiday which falls on a scheduled rest day: Plus 30% of hourly rate

Illustration:

P537/8 x 260% (regular holiday premium on rest day) x 130% (OT premium) = 67.125 x 260% x 130% x Number of hours of OT work

 

  1. Can employers compel employees to render overtime?

OT work may be compulsory or non-compulsory. Whether compulsory or non-compulsory, all OT work shall be paid with OT premium. In compulsory OT, the employee may not refuse to render work without justifiable reason. Refusal to render compulsory OT may be a ground for disciplinary action.

 

The employer may not compel the employee to render OT except on the following grounds:[11]

  • The country is at war or in any other national or local emergency.
  • To prevent loss of life or in case of imminent danger to public safety due to an actual or impending emergency.
  • There is urgent work to be performed on machines, installation or equipment to avoid serious loss or damage to the employer.
  • To prevent loss or damage to perishable goods.
  • Work started before the 8th hour must be completed to prevent serious obstruction or prejudice to employer’s business operations.

 

  1. What is considered as night work?

Night is any period of 7 consecutive hours, which must include an interval between 12 midnight to 5 a.m. Night work is work between 10 p.m. to 6 p.m.[12]

 

  1. What are the rights and limitations to night work?

Under RA No. 10151, every person may work at night. However, new rights are recognized for night workers, such as right to:

  • Request for health assessment, without cost to them, before or during an assignment, or when experiencing health problems during an assignment that are not work-related;
  • Mandatory facilities;
  • Be transferred to similar job, whenever practicable, if unfit to work at night;
  • Alternatives to night work for pregnant women; and
  • Union to be regularly consulted on night work schedules.

 

  1. What is night shift differential (NSD)?

Night Shift Differential (NSD) refers to the additional compensation of an employee’s regular wage   for each hour of work performed between 10 p.m. and 6 a.m. the following morning.

 

  1. How much is the night shift differential pay?

Plus ten percent (10%) of the hourly rate for work performed between 10 p.m. and 6 a.m. the following morning. The COLA is not included in the computation of NSD. 

 

Below are the rates which may be used as guide for computation:

 

Work On

 

Pay Equals

Ordinary day

   

100% or 1

 

Sunday or rest day

   

130% or 1.3

 

Special day

   

130% or 1.3

 

Special day falling on rest day

 

150% or 1.5

 

Regular holiday

   

200% or 2

 

Regular holiday falling on rest day

260% or 2.6

 

Double holiday

   

300% or 3

 

Double holiday falling on rest day

390% or 3.9

 
             

Ordinary day, night shift

 

1x 1.1 = 1.1 or 110%

Sunday or rest day, night shift

 

1.3x 1.1 = 1.43 or 143%

Special day, night shift

 

1.3x 1.1 = 1.43 or 143%

Special day falling on rest day, night shift

1.5x 1.1 = 1.65 or 165%

Regular holiday, night shift

 

2x 1.1. = 2.2 or 220%

Regular holiday falling on rest day, night shift

2.6x 1.1 = 2.86 or 286%

Double holiday, night shift

 

3x 1.1 = 3.3 or 330%

Double holiday falling on rest day, night shift

3.9x 1.1 =4.29 or 429%

             

Ordinary day, overtime

 

1x 1.25= 1.25 or 125%

Sunday or rest day, overtime

 

1.3x 1.3 = 1.69 or 169%

Special day, overtime

 

1.3x 1.3 = 1.69 or 169%

Special day falling on rest day, overtime

1.5x 1.3= 1.95 or 195%

Regular holiday, overtime

 

2x 1.3 = 2.6 or 260%

Regular holiday falling on rest day, overtime

2.6x 1.3 = 3.38 or 338%

Double holiday, overtime

 

3x 1.3 = 3.9 or 390%

Double holiday falling on rest day, overtime

3.9x 1.3 = 507 or 507%

 

  1. What are service charges?
    1. Collected by most hotels, restaurants and similar establishments
    2. It shall be distributed at the rate of 85% equally among the rank-and-file employees and the 15% for the management to answer for losses and breakages and for distribution to managerial employees at the discretion of the management.

 

  1. What are the leave benefits that an employee is entitled to under existing laws?
    • Service incentive leaves (SIL)
      • Maternity leave (ML)
      • Paternity leave (PL)
      • Parental Leave for Solo parents (R. A. 8972)
      • Leave for Victims of Violence Against Women and their Children (R. A. 9262)
      • Special Leave for Women (RA 9710)

 

  1. What are the rules on Service Incentive Leave?
  • Entitles every employee who has rendered at least one year of service with service incentive leave of 5 days[13]
  • Mandatory for employers regularly employing 10 or more workers and who do not provide their employees any leave benefits.
  • The employer has the prerogative of granting better benefits, in which case the better benefits and not the SIL shall apply.
  • Commutable and cumulative to its cash equivalent base on the salary rate at the date of conversion.
  • Calculated pro-rata for purposes of computing accumulated leave credits
  • The term “one year of service” of the employee means service within 12 months, whether continuous or broken, reckoned from the date the employee started working.

 

Illustration:

An employee was hired on January 1, 2020 and resigned on March 1, 2021.  Assuming the employee has not used or commuted to cash any of his/her accrued SIL, he/she shall be entitled to the conversion of his/her SIL as follows:

 

SIL earned as of Dec. 31, 2020

5 days

Proportionate of SIL from January to February 2021 (2/12) x 5 days

0.833 days

Total Accrued SIL for conversion

5.0833 days

 

  1. What are the rules on maternity leave?
  • Maternity Leave (ML) of 105 days with full pay, and additional fifteen days (15) with full pay in case employee qualifies as a solo parent under RA 8972
  • In case of miscarriage or emergency termination of pregnancy, the ML shall be for sixty (60) days with full pay
  • In case of live childbirth, an additional ML of thirty (30) days without pay can be availed of, with prior notice to employer
  • Applies to all covered female employees regardless of civil status, employment status and legitimacy of her child
  • To qualify for ML, the female employee should be an SSS member and must have paid at least 3 monthly contributions within the 12-month period and must immediately notify her employer.[14]

 

  1. What are the rules on paternity leave (PL)?
  • PL of 7 calendar days with full pay, non-commutable to cash
  • Applies to all covered legally married male employees regardless of employment status
  • Preconditions at the time he was employed:
    1. The employee’s wife gives birth or suffers a miscarriage
    2. He was cohabiting with his wife
    3. Has applied for PL with employer within a reasonable period of time
    4. Covers up to the first four deliveries or miscarriage

 

 

  1. What are the rules on Parental Leave for Solo Parents?
  • Parental leave of 7 days with full pay, non-commutable to cash
  • Conditions for entitlement:
    1. Rendered at least 1 year of service, whether continuous or broken which includes authorized absences and paid regular holidays;
    2. Notified his/her employer that he/she will avail himself/herself of it, within a reasonable period of time. Prior notification for leave shall not be required in case of miscarriage.
    3. Presented Solo Parent Identification Card, which may be obtained from the DSWD office of the city or municipality where he/she resides.

 

  1. What are the rules on Leave for Victims of Violence Against Women and their Children?
  • Benefit of ten (10) days with full pay
  • Applies to all women employees who are victims as defined under RA 9262
  • To be entitled, the victim-employee must present to her employer a certification from the Barangay chairman or councilor or the Clerk of Court, as the case may be, that an action relative to the matter is pending.

 

  1. What are the rules on the Special Leave for Women?
  • Benefit of two (2) months with full pay based on her gross monthly compensation
  • Applies to all female employees regardless of age and civil status who suffer from gynecological disorders and require surgical procedures
  • Conditions for entitlement:
    1. Must have rendered at least six (6) months continuous aggregate employment for the last 12 months prior to surgery;
    2. Must have filed application for leave with employer within reasonable time from date of surgery;
    3. Surgery procedure must be certified by a competent physician.

 

  1. What is the 13th month pay?

It is a form of monetary benefit equivalent to the monthly basic compensation received by an employee, computed pro-rata according to the number of months within a year that the employee has rendered service to the employer.

 

  1. Who are covered by 13th month pay?

All rank-and-file employees regardless of the nature of their employment, and irrespective of the methods by which they are paid, provided they worked for at least one (1) month during a calendar year. In practice, however, employers now extend 13th month pay benefits to managerial and supervisory employees.

 

  1. Is maternity leave included in the computation of 13th month pay?

No, maternity leave benefits are not included in the computation of 13th month pay.

 

 

  1. When should 13th month pay be released to employees?

The 13th month pay should be paid not later than December 24 of each year.

A covered employer may pay one-half of the 13th month pay before the opening of the regular school year and the other half on or before the 24th day of December of every year.

 

  1. Are resigned or separated employees entitled to 13th month pay?

Yes, he/she is entitled to receive 13-month pay. The amount shall be in proportion to the length of time he or she has worked during the   year, reckoned from the   time   he or she   has started working during the calendar year up to the time of his or her resignation or termination from the service.  Thus, if he or she worked only from January to September, his or   her   proportionate thirteenth-month pay   should be equal   to one-twelfth (1/12) of his or her total basic   salary earned during that period.

 

  1. How is the 13th month pay computed?

The 13th month pay is computed based on 1/12 of the total basic salary of an employee within a calendar year, or basic monthly salary for the whole year divided by 12 months.

 

 Illustration:

Using the basic wage in the NCR at P502.00 (from January 1, 2018 to November 21, 2018) and P537.00 (from November 22, 2018 to December 31, 2018) per day and a six-day workweek or an equivalent Monthly Basic Salary of P12,466.33 and P 13,290.75, respectively, to wit:

 

January

No absence

P12,466.33

February

No absence

12,466.33

March

1 day leave w/ pay

12,466.33

April

No absence

12,466.33

May

5 day leave w/o pay

9,946.33

June

2 day leave w/ pay

12,466.33

July

No absence

12,466.33

August

2 day leave w/ pay

12,466.33

September

No absence

12,466.33

October

On leave w/o pay

No salary

November

On leave w/o pay

No salary

December

No absence

13,290.75

 

Total basic salary earned for the year: P122,977.72

P122,977.72/12 months = P10, 248.14 –   Proportionate 13th mo. Pay

 

 

 

 

 

  1. What are the compulsory social insurance programs?
  • SSS, PhilHealth, Pag-Ibig and Employees compensation are compulsory social insurance benefits
  • Except for Employees compensation, all others are contributory
  • All employers are compulsorily covered by social legislation from the start of their operations.
  • All employees are compulsorily covered from their first day of employment regardless of their employment status
  • Payment of the benefit is from the social insurance/social security fund
  • Remittances to the government bodies must be made within the first 10 days of each calendar month following the month for which they are applicable.
  • Remittance of contributions by the employer should be supported by a quarterly collection list to be submitted to SSS at the end of each calendar quarter
  • Employer has the obligation to advance sickness, maternity benefits to the concerned employee
  • To show compliance, employers must have proof of remittances to the SSS, Philhealth and Pag-Ibig.

 

 

CASE STUDY:  HOW MUCH DID JANE EARN FOR THE DAY?

 

SCTEX Corp. is a manufacturing company with 24 x 7 operations and a six-day workweek. Its employees work in three regular shifts – the first shift is from 6:00 a.m. to 2:00 p.m.; the second shift from 2:00 p.m. to 10:00 p.m.; and the third shift from 10:00 p.m. to 6:00 a.m. the following day. Jane is a rank and file daily-paid employee in SCTEX Corp. Her basic daily wage rate is 640.00. Her regular shift is the third shift. At 10:00 p.m. on April 8, Jane went to work for her regular shift. She was to complete her shift at 6:00 a. m., April 9, which was Araw ng Kagitingan and a Maundy Thursday. It was also Jane’s regular rest day. Prior to the end of her regular shift, Jane was informed by her supervisor that there were several absentees in the night shift. In order to meet the production quota for the night shift, Jane’s supervisor required her to continue working beyond her regular shift. Jane complied. She eventually logged off from work at 9:00 a.m., April 9.

 

 

Given:             Jane’s Regular Shift: 10pm to 6am the following day (Night differential)

Jane’s Daily Wage Rate: P640/day

April 9: Araw ng Kagitingan and Maundy Thursday (Double holiday)

Jane extended work on April 9 until 9am (OT pay)

 

Problem:           How much did Jane earn for the day?

Solution:

  1. P640/8 x 2 hrs. x 1.1 = P176 (first 2 hours under night shift, ordinary day)
  2. P640/8 x 6 hrs. x 330% = P1,584 (last 6 hrs. under night shift, double holiday)
  3. P640/8 x 390% (double holiday, overtime premium) x 3 hours (OT hrs.) = P936
  4. Total Earnings for the day: P176 +P1,584 + P936 = P2,696

 

[1] December 8 was declared a special non-working day as per RA 10966 – Feast of the Immaculate Concepcion

[2] December 8 was declared a special non-working day as per RA 10966 – Feast of the Immaculate Concepcion

[3] Factor 257 may be used instead of 261 if 4 special holidays are not considered paid

[4] Article 83, Labor Code of the Philippines.

[5] Article 84, Labor Code of the Philippines.

[6] R. A. No. 10028.

[7] Article 92, Labor Code of the Philippines

[8] Republic Act 9849

[9] RA 9849 amended by Republic Act 10966

[10] Article. 93, Labor Code of the Philippines.

[11] Article 92, Labor Code of the Philippines

[12] RA No. 10151 (2011) repealed the prohibition against night work for women used to be under Articles. 130-131, Labor Code of the Philippines.

[13] Article 95, Labor Code of the Philippines

[14] RA 1161, as amended by RA 8282