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Guide 2023 05 30T105920 011

REVISED GUIDELINES ON THE IMPLEMENTATION OF THE TH MONTH PAY LAW Removal of Salary Ceiling On August President Corazon C Aquino issued Memorandum Order No which provides as follows ch anroblesvirtuall awlibrar y Section of Presidential Decree No is hereby modi ?ed to the extent that all employers are hereby required to pay all their rank-and- ?le employees a th month pay not later than December of every year chan robles virtual law library Before its modi ?cation by the aforecited Memorandum Order P D No excludes from entitlement to the th month pay those employees who were receiving a basic salary of more than P a month With the removal of the salary ceiling of P all rank and ?le employees are now entitled to a th month pay regardless of the amount of basic salary that they receive in a month if their employers are not otherwise exempted from the application of P D No Such employees are entitled to the bene ?t regardless of their designation or employment status and irrespective of the method by which their wages are paid provided that they have worked for at least one month during a calendar year Exempted Employers The following employers are still not covered by P D No chanrobles virtuallawlibrary a The Government and any of its political subdivisions including governmentowned and controlled corporations excepts those corporations operating essentially as private subsidiaries of the Government b Employers already paying their employees a th month pay or more in a calendar year or its equivalent at the time of this issuance c Employers of household helpers and persons in the personal service of another in relation to such workers and d Employers of those who are paid on purely commission boundary or task basis and those who are paid a ?xed amount for performing speci ?c work irrespective of the time consumed in the performance thereof except where the workers are paid on piece-rate basis in which case the employer shall grant the required th month pay to such workers As used herein workers paid on piece-rate basis shall refer to those who are paid a standard amount for every piece or unit of work produced that is more or less regularly replicated without regard to the time spent in producing the same The term its equivalent as used on paragraph b hereof shall include Christmas bonus mid-year bonus cash bonuses and other payments amounting to not less than of the basic salary but shall not include cash and stock dividends cost of living allowances and all other allowances regularly enjoyed by the employee as well as non-monetary bene ?ts Where an employer pays less than required th of the employees basic salary the employer shall pay the di ?erence chan robles virtual law library Who are Rank-and File Employees The Labor Code distinguishes a rank-and- ?le employee from a managerial employee It provides that a managerial employee is one who is vested with powers of prerogatives to lay