FEMALE EMPLOYEE

REGULAR DAY-TIME EE (RANK-AND-FILE)

14 AND BELOW (AKA BELOW 15)

15 UP TO BELOW 18 YEARS

REGULAR DAY-TIME EE (MANAGERIAL

POSITION)

MINIMUM
AGE

18

N/A

N/A

FREQUENCY OF PAYMENT

Must be paid on certain dates,

intervals of which do not
exceed 16 days, or twice a
month

MODE OF PAYMENT (LEGAL TENDER/IN KIND)

PLACE OF PAYMENT

ART. 104. At or near the place of undertaking. EXCEPTION: (a) When payment cannot be effected at or
near the place of work by reason of the deterioration of peace and order conditions, or by reason of
actual or impending emergencies caused by fire, flood, epidemic or other calamity rendering payment
Art. 102. No employer shall pay the wages of an employee by
thereat impossible;
means of promissory notes, vouchers, coupons, tokens, tickets, chits, or
(b) When the employer provides free transportation to the employees back and forth; and
any object other
(c) Under any other analogous circumstances; Provided, That the time spent by the employees in
than legal tender, even when expressly requested by the employee.
collecting their wages shall be considered as compensable hours worked;
Payment of wages by check or money order shall be allowed when such
(d) No employer shall pay his employees in any bar, night or day club, drinking establishment, massage
manner of payment is customary on the date of effectivity of this Code,
clinic, dance hall, or other similar places or in places where games are played with stakes of money or
or is necessary because of special circumstances as specified in
things representing money except in the case of persons employed in said places. (Sec. 4, Rule VIII, IRR)
appropriate regulations to be issued by the Secretary of Labor and
Also RA 6727, Payment thru BANKS allowed, provided: 25 or more EEs, with the WRITTEN permission of
Employment or as stipulated in a collective bargaining
MAJORITY. Within 1km radius from bank. Within period of payment of Labor Code (aka twice a month).
agreement. EXCEPTION: Facilities. These are articles or services for the
Payment thru ATMS (Labor Advisory) allowed if: with WRITTEN consent of EEs concerned, EEs given
benefit of the EE or his family but shall not include tools of the trade or reasonable time to withdraw from ATM (compensable if during work hours), still twice a month (same as
articles or services primarily for the benefit of the ER or necessary to the Labor Code requirement), there's an ATM within a 1km radius from workplace, upon request of EEs, the
conduct of the ER's business. (Sec. 5. Rule VII-A, IRR)
ER will issue a record of payment of wages, benefits and deductions for a particular period,There won't
be any additional expenses and diminution of benefits as a result of ATM system of payment, And ER
assumes responsibility in case the wage protection provisions of law are not complied with under this
arrangement.

Like a normal employee, a childemployee must be paid on

No specific stipulation in the Code or in the special law. Hence, it is
certain dates, whose intervals presumed that the general rules laid down in the Labor Code applies also
do not exceed 16 days, or
to child-employees
simply twice a month

Like a normal employee, a childemployee must be paid on

No specific stipulation in the Code or in the special law. Hence, it is
certain dates, whose intervals presumed that the general rules laid down in the Labor Code applies also
do not exceed 16 days, or
to child-employees
simply twice a month

MINIMUM WAGE

APPLICATION OF BENEFITS FOR NURSING

EEs (Breastfeeding Act, etc.)

For Cebu: P340 but can be higher.

Lactation stations in the workplace which

must have a lavatory for handwashing
(unless there's one nearby), refrigeration
and appropriate cooling facilities, electrical
outlets, small table, comfortable seats,
others. Extra 40mins (aside from meal
break) to get to and from lactation station.
Applicable to all private and Gov't
establishments.

See Art. 104, Labor Code

Statutory Minimum Wage Applies (Note: The Law specifically

mandates that the wage of the child belongs solely to her and shall
be set aside primarily for her support, education or skills
If at this age, the child-employee already
acquisition; family needs becomes secondary to these priorities,
provided that not more than 20% of such income may be used for has a child and is nursing the infant, there
is no reason why she should not be given
the family's collective needs [Sec. 12-B of RA 9231]) And also, a
this benefit
TRUST FUND must be set up in order to protect such income of the
child, amounting to at least 30% of the earnings. This trust fund
shall be under the child's full control upon reaching the age of
majority [Sec. 12-C of RA 9231]

See Art. 104, Labor Code

Statutory Minimum Wage Applies (Note: The Law specifically

mandates that the wage of the child belongs solely to her and shall
be set aside primarily for her support, education or skills
acquisition; family needs becomes secondary to these priorities,
If at this age, the child-employee already
provided that not more than 20% of such income may be used for has a child and is nursing the infant, there
the family's collective needs [Sec. 12-B of RA 9231]) And also, a
is no reason why she should not be given
TRUST FUND must be set up in order to protect such income of the
this benefit
child, amounting to at least 30% of the earnings. This trust fund
shall be under the child's full control upon reaching the age of
majority [Sec. 12-C of RA 9231]

18

Art. 103 at least once every two (2)

Legal tender and in kind. Payment by check or through atm. Art. 102 LC and Rule
weeks or twice a month at intervals
VIII of the Omnibus Rule
not exceeding (16) days.

ART. 104. At or near the place of undertaking.

Wage Order; For Cebu 340

18

Art. 102. No employer shall pay the wages of an employee by

means of promissory notes, vouchers, coupons, tokens, tickets, chits, or
Must be paid on certain dates,
any object other
intervals of which do not
than legal tender, even when expressly requested by the employee.
exceed 16 days, or twice a
Payment of wages by check or money order shall be allowed when such
month (basis: section 8 of DO
manner of
18-A states that contractors'
payment is customary on the date of effectivity of this Code, or is
employees shall be entitled to
necessary because of
all the rights and privileges as
special circumstances as specified in appropriate regulations to be issued
provided for in the Labor Code,
by the
as amended)
Secretary of Labor and Employment or as stipulated in a collective
bargaining

ART. 104. At or near the place of undertaking. EXCEPTION: (a) When payment cannot be effected at or
near the place of work by reason of the deterioration of peace and order conditions, or by reason of
actual or impending emergencies caused by fire, flood, epidemic or other calamity rendering payment
thereat impossible;
(b) When the employer provides free transportation to the employees back and forth; and
(c) Under any other analogous circumstances; Provided, That the time spent by the employees in
collecting their wages shall be considered as compensable hours worked;
(d) No employer shall pay his employees in any bar, night or day club, drinking establishment, massage
clinic, dance hall, or other similar places or in places where games are played with stakes of money or
things representing money except in the case of persons employed in said places. (Sec. 4, Rule VIII, IRR)
Also RA 6727, Payment thru BANKS allowed, provided: 25 or more EEs, with the WRITTEN permission of
MAJORITY. Within 1km from bank. Within period of payment of Labor Code (aka twice a month).

For Cebu: P340 but can be higher.

Applicable to all nursing EEs in all private

enterprises as well as gov't agencies, including
le or necessary due to the subdivisions and
instrumentalities, and GOCCs, except those
where lactation stations are not feasible due to
the peculiar circumstances of the workplace or
public place taking into consideration, among
others, the number of women EEs, physical
size of the establishment, and the average
number of women who visit. All health and nonhealth, eatablishments or institutions w/c are
exempted in complying provided thatthey give
their EEs the previledge of using them.

PURELY COMMISSION BASIS

PAID IN PIECE-RATE BASIS

EEs OF CONTRACTOR

YES

APPRENTICE

14

Can start at 75% of minimum wage. Can also be no payment in case

required by school or training program curriculum or as a requisite
for graduation or board examination

LEARNER

HANDICAPPED

WORKING IN NIGHTCLUBS, BARS, ETC

NIGHT WORKER

KASAMBAHAY (LIVE-IN/LIVE-OUT)

Art. 102. No employer shall pay the wages of an employee by

means of promissory notes, vouchers, coupons, tokens, tickets, chits, or
any object other than legal tender, even when expressly requested by the
employee. Payment of wages by check or money order shall be allowed
when such manner of payment is customary on the date of effectivity of
this Code, or is necessary because of special circumstances as specified in
18 and above twice a month, 15 days interval
appropriate regulations to be issued by the Secretary of Labor and
Employment or as stipulated in a collective bargaining agreement.
EXCEPTION: Facilities. These are articles or services for the benefit of the
EE or his family but shall not include tools of the trade or articles or
services primarily for the benefit of the ER or necessary to the conduct of
the ER's business. (Sec. 5. Rule VII-A, IRR)
15

At least once a month

article 104

night shift differential- additional compensation of 10% of an

employee's regular wage for each hour of work performed between
10pm and 6:00am

applies

CASH ONLY. No payment by promissory notes, vouchers, coupons,

tokens, tickets, chits, or any object other than cash. Payslip is required

Place of work

A98, LC explicitly excludes the Kasambahay from the statutory

minimum. These rates apply: 2,500/month for NCR; 2,000/month
for cites & municipalities; 1,500/month for other municipalities

Pregnancy leave + Magna Carta leave

No payment (No ER-EE relationship)---Only free schooling

does not apply

does not apply

does not apply

INDUSTRIAL HOMEWORKER

NON-RESIDENT ALIEN

STUDENT/WORKING SCHOLAR

between 15
and 25

For Acad- Regular or Basic Pay. Overload performed beyond 8hour

daily work is overtime pay

ACAD/NON ACAD PERSONNEL

SENIOR CITIZEN

60

not specified (follow LC)

legal tender and in kind (in form of facilities)

not specified (follow general provisions of LC and special laws, i.e. payment thru atm)

at least Minimum Wage

DRIVER/CONDUCTOR

18

not specified (follow LC)

legal tender and in kind (in form of facilities)

not specified (follow general provisions of LC and special laws, i.e. payment thru atm)

Fixed and Performance-based Compensation Scheme *** Fixed -->

amount mutually agreed upon (bet. owner/operator and
driver/conductor) - must not be lower than minimum wage ***
Performance-based --> based on safety perfomance and business
perfomance and other related parameters

SERVICE ESTABLISHMENT

LESS THAN 10 EEs IN ESTABLISHMENT

You've seen a senior citizen breastfeeding?

O____O If yes, apply the general
provisions of the law

HOURS OF WORK

MEAL PERIOD

BREAK PERIOD

Art. 85: not less than 60mins.

Art. 83: shall not exceed 8 hours. Art. 84:
Non-compensable. ER can't
Hours of work includes a) time required to be compel EEs to stay within work IRR Book 3, Rule
on duty at workplace; b) time
premises. If less than 60mins,
1, Sec. 7: 5-20
suffered/permitted to work. EXC: Art. 89:
must not be go lower than
mins
EMERGENCY OVERTIME WORK (5 instances)
20mins, and it becomes
compensable
(NOTE: a day is the 24-hr period starting from compensable time. (IRR Book 3,
break.
the time the EE regularly starts to work)
Rule 1, Sec. 7: 4 instances where
shorter meal time allowed)

OVERTIME PAY (Spec.

Holiday & Rest day

PREMIUM PAY

Art. 87: +25% of regular

wage. If on a holiday or
rest day, +30% of
(includes work on rest
holiday/rest day wage.
day) Addition of not
NON-WAIVABLE. EXC:
less than 30% of
When the alleged
regular wage.
waiver of OT is in
(meaning, can be
consideration of
higher, depending on
benefits and privileges
ER's discretion)
which may be more
than what will acrue to
them.

SERVICE INCENTIVE LEAVE

REG. HOLIDAY PAY

Art. 95: Leave of 5 days IF EE has

rendered at least ONE YEAR of
service (whether continuous or
broken, reckoned from the day
the EE started working, including Art. 94: If not worked, paid
authorized absences and paid
regular wage. If worked,
regular holidays). But if the
+100% of regular wage.
working days in the
contract/company policy is less
than 12 months, then said
period will be counted as a year.

SPEC. HOLIDAY PAY

Art. 93: If not worked,

not compensable. If
worked, +30% of
regular wage.

NIGHT SHIFT DIFFERENTIAL

SERVICE CHARGE

13TH MONTH PAY

PATERNITY/MATERNITY LEAVE

Art. 86: Payment for work

between 10pm-6am. Not less
than 10% addition to regular
wage FOR EACH HOUR. Not
waivable.

Not less than 1/12 of the total basic

salary EARNED by the EE within a
calendar year. To be paid not later
Art. 96: All service
than December 24 of every year.
charges to be distributed
HOWEVER, period of payment can be
at the rate of 85% for all
agreed upon if there's a union. ER can
covered EEs and 15% for
also opt to give half of the pay before
management.
the opening of the regular school
year, and the other half on or before
December 24.

SS Law: Sec. 14-A: 100% daily salary

credit for 60 (normal) or 78
(caesarean) days. PROVIDED she has
paid at least 3 monthly contributions
in the 12-month period immediately
preceding the childbirth/miscarriage.
Available to married and unmarried
ladies. For fathers, entitled to 7 days
full pay, but must be MARRIED &
COHABITING, and can only avail of
the leave if LEGIT SPOUSE is giving
birth. Both maternity and paternity
leaves only good for the first 4
deliveries.

N/A

N/A Omnibus Rule VI sec. 2

Employees Covered - A
used herein, a 'managerial
employee' shall mean one
who is vested with powers
prerogatives to lay down and
execute management
Not less than 1/12 of the total basic salary
policies and/or to hire,
EARNED by the EE within a calendar
transfer, suspend, lay-off, year.
recall, discharge, assign, or
disciplineemployees or to
effectively recommenf such
managerial actions. All
employees not falling whithin
this definition shall be

Same with rank and file.

Art. 86: Payment for work

between 10pm-6am. Not less
than 10% addition to regular
wage FOR EACH HOUR. Not
waivable.

Not less than 1/12 of the total basic

salary EARNED by the EE within a
calendar year. To be paid not later
Art. 96: All service
than December 24 of every year.
charges to be distributed
HOWEVER, period of payment can be
at the rate of 85% for all
agreed upon if there's a union. ER can
covered EEs and 15% for
also opt to give half of the pay before
management.
the opening of the regular school
year, and the other half on or before
December 24.

SS Law: Sec. 14-A: 100% daily salary

credit for 60 (normal) or 78
(caesarean) days. PROVIDED she has
paid at least 3 monthly contributions
in the 12-month period immediately
preceding the childbirth/miscarriage.
Available to married and unmarried
ladies. For fathers, entitled to 7 days
full pay, but must be MARRIED &
COHABITING, and can only avail of
the leave if LEGIT SPOUSE is giving
birth. Both maternity and paternity

Not more than 4 hours per day, 20 hours per

week, and should not work between 8pm6am

Not more than 8 hours per day, 40 hours per

week, and should not work between 10pm6am

N/A

N/A

N/A

Art. 85: not less than 60mins.

Art. 83: shall not exceed 8 hours. Art. 84:
Non-compensable. ER can't
Hours of work includes a) time required to be compel EEs to stay within work IRR Book 3, Rule
on duty at workplace; b) time
premises. If less than 60mins,
1, Sec. 7: 5-20
suffered/permitted to work. EXC: Art. 89:
must not be go lower than
mins
EMERGENCY OVERTIME WORK (5 instances)
20mins, and it becomes
compensable
(NOTE: a day is the 24-hr period starting from compensable time. (IRR Book 3,
break.
the time the EE regularly starts to work)
Rule 1, Sec. 7: 4 instances where
shorter meal time allowed)

N/A

N/A

Art. 87: +25% of regular

wage. If on a holiday or
rest day, +30% of
(includes work on rest
holiday/rest day wage.
day) Addition of not
NON-WAIVABLE. EXC:
less than 30% of
When the alleged
regular wage.
waiver of OT is in
(meaning, can be
consideration of
higher, depending on
benefits and privileges
ER's discretion)
which may be more
than what will acrue to
them.

N/A

N/A

Art. 95: Leave of 5 days IF EE has

rendered at least ONE YEAR of
service (whether continuous or
broken, reckoned from the day
the EE started working, including Art. 94: If not worked, paid
authorized absences and paid
regular wage. If worked,
regular holidays). But if the
+100% of regular wage.
working days in the
contract/company policy is less
than 12 months, then said
period will be counted as a year.

N/A

Art. 93: If not worked,

not compensable. If
worked, +30% of
regular wage.

rest day= (110% + 30%)

x regular hourly rate;
special day= (110% +
30%) x regular hourly
40 minutes for
rate holiday= (110%+
every 8 hour shift
110%)x regular hourly
rate; overtime= (110%
+25%) x regular hourly
rate

10pm-6am

1 hour for every 8 hour shift

yes

yes

yes

plus 10% of hourly rate

does not apply

yes

yes

16 hours per day

N/A

8 hours a day + 24
consecutive hours
a week as rest
day

N/A

N/A

At least 5 days with pay for

Kasambahays who have
rendered at least 1 year of
service (Note that any unused
portion shall not be cumulative

N/A

N/A

N/A

N/A

Not less that 1/12 of total basic

salary EARNED for kasambahays who
have rendered at least 1 month of
service

YES

No set hours of work. No ER-EE relationship

does not apply

does not apply

does not apply

does not apply

does not apply

does not apply

does not apply

does not apply

does not apply

does not apply

does not apply

At least 1hr
within a 12hr shift
(exclusive of meal
breaks)

At least 25% of the

basic wage (ordinary
days), 30% (regular
holigays, special days
and rest days)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

For teaching or academic personell- shall not

exceed 8hours a day. Any work in addition to
the 8 daily work shall constitute overtime
work

Apply general principles (max 8hrs/day, if

more, entitled to overtime pay)

Normal hours of work - not excced 8hrs/day

*** if required to work overtime max must
not exceed 12hrs/day

SOLO PARENT'S LEAVE

RETIREMENT PAY

Art. 287: retirement age can be

determined by CBA or Employment
Contract. If none, 60-65 years (who
Not more than 7 days per year,
has sereved at least 5 years in the
IN ADDITION to other leave
establishment). For Underground
privileges, BUT must have
Mining EEs, it's 50-60 years.
rendered service for at least a
Retirement benefits also come from
year. Applicable to both males
CBAs and agreements. If none,
and female. (Note: check
retirement pay is equivalent to at
definition of solo parent to see
least 1/2 month salary for every year
who qualifies as such)
of service (a fraction of 6 months is
considered a year). (Check law on
what 1/2 month salary entails)

Same with rank and file.

Same with rank and file.

Art. 287: retirement age can be

determined by CBA or Employment
Not more than 7 days per year, Contract. If none, 60-65 years (who
IN ADDITION to other leave
has sereved at least 5 years in the
privileges, BUT must have
establishment). For Underground
rendered service for at least a
Mining EEs, it's 50-60 years.
year. Applicable to both males Retirement benefits also come from
and female. (Note: check
CBAs and agreements. If none,
definition of solo parent to see
retirement pay is equivalent to at
who qualifies as such)
least 1/2 month salary for every year
of service (a fraction of 6 months is
considered a year). (Check law on

INCENTIVES OF ERs (for hiring them)

ENFORCEMENT OF AGREEMENT

FAMILY PLANNING SERVICES

Magna Carta of Women: SEC. 18. Special Leave Benefits for

Women. A woman employee having rendered continuous
aggregate employment service of at least six (6) months for the
last twelve (12) months shall be entitled to a special leave benefit
of two (2) months with full pay based on her gross monthly
compensation following surgery caused by gynecological
disorders.

None

Art. 134 Establishments, required by

law, that maintain a clinic or infirmary
shall provide free family planning
services to their EEs w/c shall
include, but not limited to, the
application or use of contaceptive
pills and intrauterine devices. Gov't
agencies and DOLE shall prescribe
incentive bonus scheme to
encourage family planning among
female workers.

None

None

OTHERS

Section 9, DO 18-A: (1)Employment

Contract between the contractor and
its employee; (2) Service Agreement
between the principal and the
contractor.

Yes.

Magna Carta of Women: SEC. 18. Special Leave Benefits for

Women. A woman employee
having rendered continuous aggregate employment service of at
least six (6)
months for the last twelve (12) months shall be entitled to a
special leave
benefit of two (2) months with full pay based on her gross
monthly
compensation following surgery caused by gynecological
disorders.

yes

yes

n/a

YES

YES

N/A

does not apply

does not apply

has someone working them for free but

must real opportunity to finish their
chosen education

Deduction from gross income - 15% of the

total amount paid as salaries and wages
*** Provided that, employment of SC shall
continue for a period of at least 6months
and net actual income of SC does not
exceed the poverty level for that year
(Sec.2, Art.13, Rule5, IRR of RA 9994)

Yes

Yes

except employed in agriculture stock

raising fishin maritime transport and
inland navigation

can only be enforced if the

establishment has at least 10 workers

Art. 134 Establishments, required by

law, that maintain a clinic or infirmary
shall provide free family planning
services to their EEs w/c shall
include, but not limited to, the
application or use of contaceptive
pills and intrauterine devices. Gov't
agencies and DOLE shall prescribe
incentive bonus scheme to
encourage family planning among
female workers.

RIGHTS: 1. health assessment 2. mandatory facilities: see sec. 4 of

irr

N/A

Covered under SSS, PhilHealth, and Pag-IBIG provided the

Kasambahay has rendered at least 1 month of service

does not apply

if secondary students, can only be hired during summer or 10-15

days during christmas vacation and for purposes of torts or
damages, there is an employer-employee relationship