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The thirteenth month pay is exempted from being taxed by the government. The photo below is from the Department of Labor and Employment, which shows the computation of a hypothetical thirteenth month pay. Retirement pay Hours of work. Normal hours of work Article 83 and 84 of the Philippine Labor Code, Overtime work
Philippines: the Labor Code states this bonus, commonly called "13th month pay", must be paid in sum to employees who have worked for at least a month within the calendar year. Moreover, it should be given out on or before December 24 or in two installments in May and November.
Endo is also sometimes referred to as "5-5-5", alluding to the number of months until a non-regular employee's termination or end of contract. Under the Labor Code of the Philippines (PD 442), employers may employ people under a probationary status for, and not exceeding, six months. Under this system, the worker's employment contract ends ...
The Labor policy in the Philippines is specified mainly by the country's Labor Code of the Philippines and through other labor laws. They cover 38 million Filipinos who belong to the labor force and to some extent, as well as overseas workers. They aim to address Filipino workers’ legal rights and their limitations with regard to the hiring ...
The Department of Labor & Employment (DOLE) was founded on December 8, 1933, via Act No. 4121 by the Philippine Legislature. It was renamed as Ministry of Labor and Employment in 1978. The agency was renamed as a department after the People Power Revolution in 1986. [4]
The employer first secures a work permit for the child from the Department of Labor and Employment (DOLE). Children aged 15 to below 18 years of age are permitted to work in any economic activity not considered child labor, but not more than eight (8) hours a day and in no case beyond forty (40) hours a week.
The Labor Code of the Philippines specifies two types of holidays: the "regular holiday" and the "special non-working day". There is a difference in the pay that employers are required to pay between the two type of holidays. There is also a difference in what is closed and in how the days are declared.
The Labor Code sets the rules for hiring and firing of private employees; the conditions of work including maximum work hours and overtime; employee benefits such as holiday pay, thirteenth-month pay and retirement pay; and the guidelines in the organization and membership in labor unions as well as in collective bargaining.