1. MINIMUM WAGE

RA 6727

mandates the fixing , namely, non- agriculture, agriculture plantation, and non-plantation, cottage/handicraft, and retail/service, depending on the number of workers or capitalization or annual
gross sales in some sectors.

MINIMUM WAGE COVERAGE

all private sector workers and employees receiving the daily minimum wage rates or those receiving up to a certain daily wage ceiling

BMBEs

exception in minimum wage rate

COMPENSABLE WORKING HOURS

1. employee is required to be on duty/premises, 2. employee is suffered or permitted to work

PRINCIPLES IN DETERMINING HOURS WORK

1. employee is required to give his employers (regardless if productive or not)
2. An employee doesn't have to leave the workplace during their break for it not to count as part of their work hours.
3. if work was necessary,
4. employee is inactive beyond his control

WORKING HOURS IN WAITING TIME

1. waiting is integral part of work
2. employee is required to be on call in employer's premises

ATTENDANCE (NOT COUNTED AS WORKING HOURS)

attendance is:
1. outside working hrs,
2. voluntary,
3. does not perform productive work

(NON-COMPENSABLE) REGULAR MEAL TIME OFF

1 hour

COMPENSABLE MEAL PERIOD

20 minutes due to:
1. work is non-manual work,
2. establishment regularly operates 16 hrs/day,
3. emergency,
4. work is necessary to prevent serious loses in goods

REST PERIOD OR COFFEE BREAKS

5 to 20 minutes = COMPENSABLE working time

MONTHLY PAID EMPLOYEES

paid every day of the month, including unworked rest days, special days, and regular holidays

DAILY PAID EMPLOYEES

paid on the days they actually worked and on unworked regular holidays.

SUBSIDIZED MEALS AND SNACKS

30% of fair and reasonable value of such facilities

70% of the value of the meals

employer may DEDUCT from the wages of the employees not more than ______ enjoyed by the employees

BATAS KASAMBAHAY

RA 10361

RETAIL AND SERVICE ESTABLISHMENTS

A Kasambahay who works as salesclerk should receive wage in accordance with the prescribed minimum wage which is applicable in the ____________ wage rate

THREE MILLION PESOS

BMBEs or business enterprises engaged in the production, processing or manufacturing of products or commodities including agro-processing, trading and services whose total assets, excluding the land on which the particular business entity's office, plant and equipment are situated are not more than _____________________.

WORKERS PAID BY RESULTS

shall receive not less than the prescribed minimum wage rates under the Regional Wage Orders for the normal working hours which shall not exceed eight (8) hours a day, or a proportion thereof for work less than the normal working hours.

75%

Wage of apprentices and learners shall in no case be less than __ of the applicable minimum wage rates

EXEMPTED IN WITHHOLDING TAX COMPENSATION

1. Minimum Wage Earners (MWEs) in the private sector who are paid the Statutory Minimum Wage (SMW) including their HOLIDAY PAY, OT, NSD, HAZARD PAY.

2. Compensation during the year not exceeding Two hundred fifty thousand pesos (₱250,000.00).

NOT EXEMPTED IN WITHHOLDING TAX COMPENSATION

any additional compensation such as commissions, honoraria, fringe benefits, benefits exceeding ₱90,000.00, taxable allowances, or other taxable income given to an MWE by the same employer