13TH MONTH PAY

The award for 13th month pay for the period the complainants were illegally dismissed,
unpaid salaries, and salary differentials were proper. [Defendants] evidence which consist
of a mere tabulation of the amount of actual benefits paid and given to respondents is
self-serving as it does not bear the signatures of the employees to prove that they
had actually received the amounts stated therein. .(Grand Asian Shipping Lines, Inc.
v. Wilfredo Galvez, G.R. No. 178184, 29 January 2014)

Regarding 13th month pay, Complainant is not entitled thereto as he held the position of
company president which is a managerial position. Citing caselaw, [b]eing a managerial
employee, the petitioner is not entitled to 13th month pay. Pursuant to Memorandum
Order No. 28, as implemented by the Revised Guidelines on the Implementation of
the 13th Month Pay Law managerial employees are exempt from receiving such benefit
without prejudice to the granting of other bonuses, in lieu of the 13th month pay, to
managerial employees upon the employer(United Tourist Promotions (UTP) v. Harland B.
Kemplin)