Statutory Monetary Benefits 2024

One year

In Service Incentive Leave, the employee has rendered at least ____ of service

Three

In maternity leave, the female employee has at least ___ monthly contributions to the SSS in the 12-month period immediately preceding the semester of childbirth, miscarriage, or emergency termination of pregnancy

Five days

Duration of paid leave for SIL

105 days

The duration of paid leave if LIVE childbirth

15

___ additional days is given to the female employee who is a qualified solo parent

60

If miscarriage of emergency of termination of pregnancy ___ days is given to the female employee

True

Paternal Leave. The married male should be an employee at the time of the delivery of his child.

7

Duration of paid leave for paternal leave

7

solo parents are entitled to ____ working days of parental leave annually, with full pay.

6

Solo Parent Leave. The employee must rendered at least ___ months of service, whether continuous or broken, at the time of the effectivity of Republic Act No. 11861

Solo Parent Leave

What type of leave benefit is this:

• The employee has notified his/her employer of the availment thereof within a reasonable time; and

• The employee has presented a valid Solo Parent Identification Card (SPIC).

VAWC

The victim-employee presents to her employer a certification from the barangay chairman (punong barangay), barangay councilor (barangay kagawad), prosecutor, or Clerk of Court, as the case may be, that an action related to _____ is pending.

10 days

Duration of paid leave for leave for VAWC

6 and12

Special Leave for Women. The female employee has rendered at least ___ months continuous aggregate employment service for the last ___ months prior to surgery

60 days

Duration of paid leave for Special Leave for Women

RA 6727

Wage Rationalization Act

Wage Rationalization Act

mandates the fixing of the minimum wages applicable to different industrial sectors, namely, nonagricultural, 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.

Agriculture

It refers to farming in all its branches and, among others, includes the cultivation and tillage of the soil, production, cultivation, growing and harvesting of any agricultural or horticultural commodities, dairying, raising of livestock or poultry, the culture of fish and other aquatic products in farms or ponds, and any activities performed by a farmer or on a farm as an incident to or in conjunction with such farming operations, but does not include the manufacturing and/or processing of sugar, coconut, abaca, tobacco, pineapple, aquatic or other farm products.

False

The manufacturing and/or processing of sugar, coconut, abaca, tobacco, pineapple, aquatic or other farm products is included in Agriculture

Retail establishment

It is one principally engaged in the sale of goods to end-users for personal or household use.

True

True or False. A retail establishment that regularly engages in wholesale activities loses its retail character.

Service Establishment

It is one principally engaged in the sale of service to individuals for their own or household use and is generally recognized as such.

Agriculture, Retail Establishment, Service Establishment

The Rules Implementing RA 6727 define the following as basis for wage:

8

The basis of the minimum wage rates prescribed by law shall be the normal working hours of ____ hours a day.

Waiting

____ time spent by an employee shall be considered as working time if waiting is an integral part of his work or the employee is required or engaged by the employer to wait.

working while on call

An employee who is required to remain on call in the employer's premises or so close thereto that he cannot use the time effectively and gainfully for his own purpose shall be considered as______

1 hour

Every employer shall give his employees, regardless of sex, not less than ____ hour time-off for regular meals.

20

Sometimes, employers can give a shorter meal break (at least ___ minutes) — BUT this break should be counted as part of the employee’s paid working hours

B

When can an employer give a meal period of not less than 20 minutes instead of 1 hour?

A. When employees request it
B. When work is not manual or physically strenuous
C. When it's raining
D. When the employer prefers it

C

Which of the following is TRUE about the 20-minute meal period exception?

A. It is unpaid like the 1-hour break
B. It applies to all types of work
C. It must be counted as compensable work time
D. It can be extended to 1 hour if the employee wants

C

Which of these situations allows a 20-minute paid meal break?

A. The employee is running late
B. The workplace is understaffed
C. There's a need to prevent spoilage of perishable goods
D. The employee requested it

B.

If a workplace operates for more than 16 hours a day, what is the shortest allowable meal period employers may give?

A. 15 minutes
B. 20 minutes (with pay)
C. 30 minutes
D. 1 hour (unpaid)

False

TRUE OR FALSE. Rest periods or coffee breaks running from five (5) to twenty (20) minutes shall be considered as non compensable working time.

C

Who are considered monthly-paid employees?

A. Employees paid only on days they worked
B. Employees paid on weekdays only
C. Employees paid every day of the month, including unworked rest days, special days, and regular holidays
D. Employees paid twice a month

D

What is the formula to compute the EEMR for monthly-paid employees?

A. ADR × 313 / 12
B. ADR × 395 / 12
C. ADR × 261 / 12
D. ADR × 365 / 12

C

In the monthly-paid employee’s computation, how many total equivalent days in a year are considered?

A. 395 days
B. 261 days
C. 365 days
D. 313 days

C

Which of the following applies to daily-paid employees who are required to work every day including rest days, holidays, and special days?

A. ADR × 261 / 12
B. ADR × 313 / 12
C. ADR × 395 / 12
D. ADR × 365 / 12

C

What is the EEMR formula for daily-paid employees who do not work and are not paid on Sundays or rest days?

A. ADR × 365 / 12
B. ADR × 395 / 12
C. ADR × 313 / 12
D. ADR × 241 / 12

A

For daily-paid employees who do not work and are not paid on Saturdays and Sundays, what factor is used?

A. 261
B. 313
C. 395
D. 365

B

In the monthly-paid EEMR computation, how many regular holidays are included in the 365-day factor?

A. 8
B. 12
C. 10.4
D. 24

B

What is the minimum percentage of subsidy an employer must provide if giving meals and snacks to employees?

A. 10%
B. 30%
C. 50%
D. 70%

C

If an employer provides subsidized meals and snacks, what is the maximum percentage of the value that can be deducted from an employee’s wage?

A. 100%
B. 50%
C. 70%
D. 30%

D

Who can assist the employer in determining the fair and reasonable value of meals and snacks provided to employees?

A. Department of Labor and Employment (DOLE)
B. Commission on Audit (COA)
C. National Wages Council
D. Regional Tripartite Wages and Productivity Board (RTWPB)

C

What is the name of the government body responsible for evaluating meal facilities in the workplace?

A. National Labor Relations Commission
B. Wage Board of the Philippines
C. Regional Tripartite Wages and Productivity Board
D. Bureau of Food and Labor

A

How often should the RTWPBs review and adjust the minimum wage of Kasambahay according to the Batas Kasambahay?

A. Every year and periodically thereafter
B. Every 6 months
C. Monthly
D. Every 10 years

B

Before issuing a wage order for Kasambahay, what must the RTWPBs do?

A. Approve it immediately
B. Conduct consultations or hearings with stakeholders
C. Ask permission from the President
D. Wait for complaints

A

Anna works in a garment factory where meals are provided by the employer. The fair and reasonable value of one meal is ₱100. The employer subsidizes ₱30 and deducts ₱70 from Anna’s wage. Is this allowed under the law?

A. Yes, because the employer subsidized at least 30% of the meal’s value
B. No, because the deduction is more than 50%
C. No, because meals should be given for free
D. Yes, if Anna agreed in writing

D

A restaurant owner provides snacks worth ₱50 per shift to employees. The employer wants to know how much of that amount they are allowed to deduct from the employees’ wages. What should they do?

A. Estimate the value on their own
B. Ask the DOH for guidance
C. Require employees to pay the full value
D. Request a facility evaluation from the RTWPB

B

Luis is a kasambahay who has been working for a year. His employer has been paying him the same wage since he started. When asked if his wage can be adjusted, what should the employer do?

A. Wait until the national government releases a new wage law
B. Consult the RTWPB for updated wage orders
C. Decide a new wage without any process
D. Ignore the concern unless Luis files a complaint

C

Mariel is a kasambahay in Region IV-A. Her employer heard about a new wage order for domestic workers but hasn't updated her pay yet. What should the employer have done before the wage order was issued?

A. Nothing — wage orders are issued without consultations
B. Wait for news from Mariel
C. Participate in public hearings and consultations organized by the RTWPB
D. Consult the barangay

B

A company provides free snacks during overtime but now plans to deduct the full cost from workers' wages. The workers complain. Which of the following is most accurate about this situation?

A. The employer can deduct the full cost since snacks are optional
B. The employer must subsidize at least 30% of the snack value
C. Workers must pay full price unless otherwise agreed
D. Snacks are always free by law

B

1. A kasambahay who works as a salesclerk should receive wages based on:

A. The agreed-upon amount between employer and employee
B. The regional minimum wage for retail/service workers
C. The kasambahay wage under RA 10361
D. The national minimum wage set by the DOLE

A

What happens if an employer reduces regular workdays due to serious business losses?

A. The employer may deduct wages for days not worked, following the “no work, no pay” rule
B. Employees must be paid full wages regardless
C. Employees are entitled to overtime
D. The employer is prohibited from adjusting the schedule

C

Which of the following is not a valid reason for reducing the number of regular workdays?

A. Substantial slump in demand
B. Lack of raw materials
C. Employee’s personal leave
D. To prevent serious business losses

B

What is the minimum fine for employers who fail to comply with wage increases under RA 8188?

A. ₱5,000
B. ₱25,000
C. ₱50,000
D. ₱100,000

C

In case of wage violations under RA 8188, what is the penalty for responsible officers of a corporation?

A. Disqualification from management roles
B. Administrative fine only
C. Imprisonment of 2 to 4 years or both
D. Suspension of business permits

RA 8188

Penalty and Double Indemnity for Violation of the Prescribed Increases or Adjustments in the Wage Rates is called RA ____

C

What is the maximum asset limit (excluding land) for a business to qualify as a Barangay Micro Business Enterprise (BMBE)?

A. ₱2,000,000
B. ₱2,500,000
C. ₱3,000,000
D. ₱3,500,000

Barangay Micro Business Enterprises

The ff are example of?

• Sari-sari stores, small shops, food stalls, or local manufacturers.

B

Which agency is authorized to issue the Certificate of Authority to BMBEs?

A. Department of Trade and Industry (DTI), through the Negosyo Center
B. Department of Labor and Employment (DOLE)
C. SSS
D. RTWPB

B

Ana was hired as a live-in kasambahay, but instead of doing household chores, she is assigned to man the cash register at her employer’s retail store daily. What wage rate applies to her?
A. Kasambahay wage based on RA 10361
B. Regional minimum wage for retail/service workers
C. Salary agreed verbally
D. Below minimum, as she is still a kasambahay

A

Marco owns a small bakery. Due to a sharp drop in sales and lack of flour supplies, he decided to reduce his workers’ regular workdays from 6 to 4 days a week. Which is legally correct about their wage?
A. Marco can deduct wages for the 2 days not worked, under “no work, no pay”
B. Marco must still pay full week’s salary
C. Employees are entitled to overtime pay
D. Marco must give separation pay

C

A company failed to apply the new minimum wage rate after a wage order. As a result, it underpaid all its employees for 2 months. What is the penalty imposed under RA 8188?
A. The company will only pay back wages
B. The company is suspended from operating
C. The company must pay double the unpaid amount and the responsible officers may face imprisonment
D. There is no penalty if back pay is settled voluntarily

D

Lily owns a small tailoring shop with ₱2.5 million worth of assets (excluding land). She applied for a BMBE certificate and hired 3 workers. She is not paying the minimum wage, claiming BMBEs are exempt. Which statement is correct?
A. Her workers cannot complain because she's exempt
B. She is exempt from all labor laws
C. She does not need to give SSS or health benefits
D. Her workers must still get social and health benefits even if not minimum wage

B

Carlo is paid on a pakyaw (task basis) arrangement. His employer claims he is not covered by the minimum wage law since he is paid per output, not per hour. Is this correct?

A. Yes, because pakyaw is not time-based
B. No, he must receive at least the minimum wage equivalent for 8 hours or its proportion
C. Yes, if he signed a contract
D. No, but only if he’s a regular employee

C

What tool is used to determine fair piece-rate wages based on output?

A. Production Summary Form
B. Regional Wage Table
C. Time and Motion Study
D. Wage Complaint Form

A

Mary is an apprentice with a TESDA-approved agreement. What is the minimum wage rate she must receive?

A. At least 75% of the applicable minimum wage
B. Equal to a regular worker
C. 50% of minimum wage
D. Volunteer rate as agreed

D

Alex is a qualified person with a disability (PWD). What wage is he entitled to?

A. Lower than others to account for limitations
B. Wage based on his output
C. Special rate set by the barangay
D. The same compensation and benefits as an able-bodied person

D

What is the Annual Establishment Report on Wages (AERW)?

A. A form for requesting salary increase
B. Report submitted only by government agencies
C. Monthly summary of gross sales
D. Required wage report of private establishments listing employees and wages

B

What is the minimum wage entitlement of a worker paid on piecework or pakyaw basis?

A. 50% of the regional wage
B. Not less than the minimum wage for 8 hours or its proportion
C. Based only on how much he finishes
D. Agreed output-based contract regardless of minimum wage

A

What is used to determine fair and reasonable piece-rate wages?

A. Time and Motion Study
B. Wage Increase Order
C. Barangay Productivity Score
D. Worker Self-Reporting Sheet

B

Which agency approves apprenticeship or learnership agreements?

A. DOLE NCR
B. TESDA
C. RTWPB
D. DTI

B

Apprentices and learners must receive wages that are at least how much of the minimum wage?

A. 60%
B. 75%
C. 85%
D. 100%

C

Workers with disability (PWDs) are entitled to:

A. Wage reduction based on work limitation
B. Lower benefits than regular workers
C. Equal compensation and benefits as able-bodied persons
D. Fixed stipend instead of wages

A

What is the AERW?

A. Annual Establishment Report on Wages
B. Agency for Employment Rights of Workers
C. Association of Equal Regional Wages
D. Application for Entry-level Rate Waiver

C

Who is required to submit the AERW?

A. Government offices only
B. NGOs and cooperatives
C. All private establishments
D. Self-employed individuals

B

1. Which of the following income earners is exempted from income tax and withholding tax on compensation?
A. Commission-based workers
B. Minimum Wage Earners (MWEs) paid the Statutory Minimum Wage
C. Part-time freelancers
D. Workers paid more than ₱250,000 annually

C

What is the maximum annual compensation exempt from income tax?
A. ₱100,000
B. ₱150,000
C. ₱250,000
D. ₱350,000

B

Which of the following benefits of MWEs are exempted from income tax and withholding tax?
A. Commissions and fringe benefits
B. Holiday pay, overtime pay, night shift differential, and hazard pay
C. Clothing and rice allowance
D. Transportation allowance

C

For hazard pay to be tax-exempt, which condition must be met?
A. It is included in the salary computation
B. It is paid monthly
C. The employee must be assigned to dangerous or high-risk locations
D. It is given in the form of an allowance

C

Jenny works in a bakery and receives the exact minimum wage in her region. Last month, she worked overtime and also received night shift differential.
How much of her earnings will be exempted from income tax?

A. Only her basic salary
B. Only the overtime and night differential
C. All her earnings including overtime and night shift differential
D. None, because she earns income monthly

C

Paolo is a minimum wage earner who works in a remote area affected by a dengue outbreak. His employer gives him hazard pay.
Is his hazard pay subject to tax?
A. Yes, all hazard pay is taxed
B. No, because it’s given monthly
C. No, because he's exposed to a dangerous work environment
D. Yes, because he is still within the city

C

Liza is a private sector worker earning the minimum wage. During the holidays, she received regular pay and a ₱50,000 performance bonus.
Which portion of her income will be taxed?
A. None of it
B. Only her holiday pay
C. Only her ₱50,000 bonus
D. Her full income for the month

B

Arman earns ₱19,000 per month, totaling ₱228,000 per year. He is not a minimum wage earner, but his total income remains below ₱250,000.
Will Arman have to pay income tax?
A. Yes, because he's not minimum wage
B. No, because his yearly income is below ₱250,000
C. Yes, because his monthly income exceeds ₱18,000
D. No, if he applies for exemption

C

Tina earns minimum wage and also receives ₱100,000 worth of benefits this year.
How much of her benefits will be subject to income tax?
A. None, all are tax-free
B. Only ₱90,000
C. ₱10,000 of the benefits, since only ₱90,000 is exempted
D. ₱100,000, since it exceeds minimum wage

C

Mark is a call center agent earning minimum wage. He receives ₱5,000 in commissions every month in addition to his salary.
Will his commissions be taxed?
A. No, because he’s a minimum wage earner
B. Only if he receives night shift pay too
C. Yes, commissions are taxable even for minimum wage earners
D. No, because it’s below ₱250,000 annually

Holiday Pay

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

C

What is holiday pay as defined under Article 94?
A. Additional pay given during Christmas or New Year
B. The bonus given to employees working on holidays
C. Payment of the regular daily wage for an unworked regular holiday
D. Overtime payment for holiday work

B

Which of the following employees is not entitled to holiday pay?
A. A private company janitor with 1 year of service
B. A government employee working in a national agency
C. A minimum wage earner in a factory
D. A regular cashier in a restaurant with 12 workers

C

A kasambahay (domestic worker) asks her employer if she’s entitled to holiday pay. What is the correct answer?
A. Yes, if she works more than 8 hours per day
B. Yes, if she requests it in writing
C. No, kasambahays are excluded from holiday pay coverage
D. No, unless she works on a holiday

C

Which retail or service establishments are exempt from giving holiday pay?
A. All retail stores regardless of size
B. Retail establishments with 15 or more workers
C. Those regularly employing less than 10 workers
D. Only home-based retail businesses

D

These are all conditions for a managerial employee to be excluded from holiday pay, except:
A. Has the authority to hire or fire employees
B. Manages a department of the company
C. Regularly supervises two or more employees
D. Has worked at least 2 years in the company

D

Which of the following managerial staff is entitled to holiday pay?
A. One who performs work directly related to company policies
B. One who regularly assists a managerial employee
C. One who exercises discretion and independent judgment
D. One who spends over 30% of work hours on non-managerial tasks

B

Which group is explicitly excluded from holiday pay because of the nature of their job?
A. Regular employees working in shifts
B. Field personnel with unsupervised time and performance
C. Employees with at least 6 months’ experience
D. Clerical staff working under general supervision

new year’s day, maundy thursday, good friday, eidul fitr, eidul adha, araw ng kagitingan, independence day, national heroes day, bonifacio day, christmas day, rizal day

The 12 regular working days?

True

TRUE OR FALSE. The general election is a holiday

C

Ana works in a private company and earns ₱610 per day. She did not work on June 12 (Independence Day), which is a regular holiday. She was present at work on June 11. How much should she receive for June 12?
A. ₱0
B. ₱305
C. ₱610

D. ₱1,220

C

Mark worked on a regular holiday. His daily wage is ₱560. He was also present at work the day before. How much should he receive for that day?
A. ₱560
B. ₱840
C. ₱1,120
D. ₱1,680

B

Carla didn’t report to work on the regular holiday. She was also absent without leave on the day before the holiday. What is her holiday pay entitlement?
A. 200% of daily wage
B. None
C. 100% of daily wage
D. 150% of daily wage

C

Jonah worked on June 12 (a regular holiday), but he was on official paid leave on June 11. His daily wage is ₱700. How much should he receive for June 12?
A. ₱700
B. ₱1,400
C. ₱1,400, because he worked on a regular holiday and was on leave with pay before the holiday
D. ₱0