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Minimum Wage Earners
Minimum Wage Earners
Minimum Wage Earners
A minimum wage earner shall refer to a worker in the private sector paid the
statutory minimum wage or to an employee in the public sector with compensation income
of not more than the statutory minimum wage in the non-agricultural sector where he/she is
assigned (Section 1, R.A. 9504).
Minimum wage earners shall be exempted from payment of income tax on their taxable
income. The holiday pay, overtime pay, night shift differential pay and hazard pay received
by minimum wage earners shall likewise be exempted from income tax (Section 2, R.A.
9504).
WAGE ORDER NO. RB-CAR-16REGIONAL TRIPARTITE WAGES AND PRODUCTIVITY BOARD Cordillera
Administrative Region
Baguio City
PRESCRIBING NEW MINIMUM WAGE RATES AND PARTIAL INTEGRATION OF THE COST OF LIVING
ALLOWANCE (COLA) TO THE BASIC PAY OF PRIVATE SECTOR EMPLOYEES IN THE CORDILLERA
ADMINISTRATIVE REGION
Minimum Wage – refers to the lowest wage rates that an employer is obliged to pay his
workers as fixed by the Board;
Floor Wage- refers to the lowest level of wages prescribed by the Board to be paid to
minimum wage earners in accordance with the Two Tiered Wage System;
Upon effectivity of the Order, the levels of applicable minimum wages in the Region shall be
as follows:
Industry/ DAILY MINIMUM WAGE RATES
Sector
Baguio City, Municipalities Other Areas in the
of La Trinidad, Region
Itogon, Sablan, and
Tuba, Benguet (BLIST)
The minimum wage rates prescribed under the Order shall be for the normal working
hours, which shall not exceed eight (8) hours work a day.