PATTY

• This is a Handbook on Workers' Statutory Monetary Benefits

  
• The Handbook is published by the Bureau of Working Conditions (BWC), Department of Labor and Employment (DOLE)
• The Project Team includes Ma. Teresita S. Cucueco, Nicanor V. Bon, Emila T. de Guzman, Queen Therese D. Espinas, Pauli Andrenette Grace D. Ong, and other BWC staff
• The Handbook may not be reproduced for commercial purposes without written permission from the Bureau of Working Conditions, DOLE
• The Handbook is not for sale
• The cover art is by Marc Vincent M. Labrador
• The Foreword is written by Silvestre H. Bello III, Secretary of the Department of Labor and Employment
• The Handbook covers updates on labor standards and developments on labor rules and regulations
• The Handbook includes the latest prescribed minimum wages rates of workers in the private sector and the increase in the minimum wage for the kasambahay in some regions
• The Handbook includes a quick guide on membership coverage and benefits for mandatory social benefits
• The Handbook updates the factors in the computation of the Estimated Equivalent Monthly Rate of Monthly-Paid and Daily-Paid Employees due to additional declared special non-working holidays
• The Handbook includes a newly portion on the principles to be considered in the determination of compensable workings hours of workers
• Subsidized Meals and Snacks

  Compliance guide
• Salary of Kasambahay who works as Salesclerk

  Compliance guide
• Minimum Wage


  • Coverage
  • Minimum Wage Rates
  • Rules in Determining Compensable Working Hours
  • Monthly-Paid Employees and Daily-Paid Employees
  • Computation of the Estimated Equivalent Monthly Rate (EEMR) of Monthly-Paid and Daily-Paid Employees
  • Minimum Wage and Rights of Kasambahay
  • Mandatory Benefits of Kasambahays
  • Rights and Privileges of Kasambahays
  • Effect of Reduction of Workdays on Wages
  • Penalty and Double Indemnity for Violation of the Prescribed Increases or Adjustments in the Wage Rates (RA 8188)
  • Barangay Micro Business Enterprises (BMBEs)
  • Minimum Wage of Workers Paid by Results
  • Minimum Wage of Apprentices, Learners, and Persons with Disability
  • Coverage from Income Tax of Minimum Wage Earners
• Holiday Pay


  • Definition
  • Coverage
  • Regular Holidays
  • Absences
  • Successive Regular Holidays
  • Temporary or Periodic Shutdown/Cessation of Work
  • Holiday Pay of Certain Employees
• Premium Pay


  • Definition
  • Coverage
  • Special Days
  • Premium Pay Rates
• Overtime Pay


  • Definition
  • Coverage
  • Overtime Pay Rates
  • Stipulated Overtime Rates
• Night Shift Differential


  • Definition
  • Coverage
  • Computation of Night Shift Differential
  • Guide Computations for Holiday Pay, Premium Pay, Overtime Pay, and Night Shift Differential
• Service Charges


  • Coverage
  • Covered Employees
  • Distribution of Service Charges
  • Frequency of Distribution
  • Increase in Minimum Wage
• Service Incentive Leave


  • Coverage
  • Meaning of "One Year of Service"
  • Usage/Conversion to Cash
• Maternity Leave


  • Coverage
  • The Maternity Leave Benefit
  • Eligibility
  • Salary Differential
• Paternity Leave


  • Coverage
  • The Paternity Leave Benefit
  • Conditions for Entitlement
  • Application for Paternity Leave
  • Non-Conversion to Cash
  • Crediting of Existing Benefits
• Parental Leave for Solo Parents


  • Coverage
  • Definition of Terms
  • The Parental Leave Benefit
  • Conditions for Entitlement
  • Non-Conversion to Cash
  • Crediting of Existing Leave
  • Termination of the Benefit
  • Protection Against Work Discrimination
• Leave for Victims of Violence Against Women and Their Children


  • Definition
  • Coverage and Purpose
  • Requirement for Entitlement
  • The Benefit
  • Usage of the Benefit
• Special Leave for Women


  • Coverage
  • Definition of Term
  • Conditions for Entitlement
  • The Special Leave Benefit
  • Usage
  • Non-Conversion to Cash
• Thirteenth-Month Pay


  • Coverage
  • Definition of Rank-and-File Employees
  • Minimum Amount
  • Formula and Computation of 13th Month Pay
  • Exempted Employers
  • Time of Payment of Thirteenth Month Pay
  • Thirteenth-Month Pay for Certain Types of Employees
  • Thirteenth-Month Pay of Resigned or Separated Employee
  • Thirteenth-Month Pay of Female Employee who is on Maternity Leave
  • Non-Inclusion in Regular Wage
  • Coverage from Income Tax of Thirteenth Month Pay and Other Benefits
• Minimum amount


  13th month pay
• Formula and computation of 13th month pay

  Steps
• Exempted employers


  • List
• Time of payment of 13th month pay

  When it must be paid
• Employees entitled to 13th month pay


  • Types of employees
• 13th month pay of resigned or separated employee


  What happens
• 13th month pay of female employee on maternity leave

  What happens
• 13th month pay not included in regular wage
• 13th month pay and other benefits are not subject to income tax
• No exemption or deferment from 13th month pay
• Compliance report required
• Separation pay


  One-half month pay per year of service
• Separation pay


  One month pay per year of service