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PAYROLL
ORIENTATION
Monthly Paid
Employees
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Policy
The company compensates its employee
with a monthly basic salary, this is paid every
10th and 25th of the month. All allowances
have been integrated into his pay such as
meal subsidy which is Php 27.00 for every
day work. Likewise, EMS will enroll you in
SSS, PhilHealth, Pag-Ibig & BIR.

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REGULAR OVERTIME

The company pays overtime premium to

employees who render authorized overtime
hours. OT authorization must be filed and
approved on or before the OT is rendered. The
premium pay for regular overtime is equivalent
to 125% of the hourly rate.

Employees rendering overtime should have an

approval from their superiors and they have to
secure or file an Overtime Authorization Form
within 24 hours.
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Regular Overtime ( sample computation )

*Monthly Rate : 15,000.00

*Rate per day : 575.15 ( 15,000.00/26.08 days )

*Rate per hour: 71.89 (575.15/8 hrs)

If you render an OT of 2hrs or 4hrs a day, the computation will be

as follows:
a) 2hrs OT :

Php 575.15 / 8 hrs = Php 71.89 x 125% = Php 89.87/hr.

Ex. 2 hrs OT x Php 89.87 = Php 179.74

b) 4hrs OT

Php 575.15 / 8 hrs = Php 71.89 x 125% = Php 89.87/hr.

Ex. 4 hrs OT x Php 89.87 = Php359.48
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EXTENDED WORK HOURS

 Level 7 and up supervisors and professionals are exempted from

receiving overtime pay. In lieu of OT, these employees are given a
duty allowance.

Note : Only regular OT will be paid as Duty Allowance, other OT’s i.e.
RDOT, LHOT etc. will be paid overtime premiums accordingly.

2-3 hrs = 200.00

4-7 hrs = 300.00
8hrs onwards = 400.00

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NIGHT SHIFT DIFFERENTIAL

For work rendered between 10:00 pm to 6:00

am, the company pays additional 10% premium
of the hourly rate.

Sample computation:

Php 15,000 / 26.08 days/8 hrs = Php 71.89 x 10% = Php 7.19/hr
Ex. Php 7.19/hr x 8 hours = Php 57.52

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HOLIDAY / REST DAY WORK

 Employees rendering authorized work outside regular

working day are paid salary premiums:

REST DAY/SUNDAY -130% premium of the hourly rate for 1st 8 hours; 169%
premium of the hourly rate for succeeding hours.

Rest Day – 130% ( RPD / 8hrs * 130% * no of hrs work )

Sample computation :
Php 575.15 / 8 hrs = Php71.89 x 130% = Php 93.46/hr.
Ex. 8 hours x Php 93.46 = Php 747.69/day

Rest Day Overtime – 169% (RPD / 8hrs * 169% * no of hrs work )

Sample computation :
Php 575.15 / 8 hrs = Php 71.89 x 169% = Php 121.49/hr.
Ex. 4 hours x Php 121.49 = Php 485.96/day

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SPECIAL HOLIDAY

30% premium of the hourly rate for 1st 8 hours; 169% premium of the hourly
rate for succeeding hours.
As monthly paid employee, if you don’t work on the said SH, there is no
deduction on your basic pay. But if you work on the said holiday , below
computations will be made.

Special Holiday – 30% ( RPD / 8hrs * 30% * no of hrs work )

Sample computation :
Php 575.15 / 8 hrs = Php 71.89 x 30% = Php 21.57/hr.
Ex. 8 hours x Php 21.57 = Php 172.55/day

Special Holiday Overtime – 169%(RPD / 8hrs * 169% * no of hrs work )

Sample computation :
Php 575.15 / 8 hrs = Php 71.89 x 169% = Php 121.50/hr.
Ex. 4 hours x Php 121.5 = Php 486.00/day
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SPECIAL HOLIDAY/REST DAY

150% premium of the hourly rate for 1st 8 hours; 195% premiums of the
hourly rate for succeeding hours.
As monthly paid employee, if you don’t work on the said SH falls on RD, there
is no deduction on your basic pay. But if you work on the said holiday , below
computations will be made.
Special Holiday falls on Rest Day – 150% ( RPD / 8hrs * 150% * no of hrs
work )
Sample computation :
Php 575.15 / 8 hrs = Php 71.89 x 150% = Php 107.84/hr.
Ex. 8 hours x Php 71.89 = Php 862.73/day

Special Holiday falls on Rest Day OT – 195% (RPD / 8hrs * 195% * no of

hrs work )

Sample computation :
Php 575.15 / 8 hrs = Php 71.89 x 195% = Php 140.19/hr.
Ex. 4 hours x Php 140.19 =Php 560.77/day
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LEGAL HOLIDAY
100% premium of the hourly rate for 1st 8 hours; 260% premium of the hourly
rate for succeeding hours.
As monthly paid employee, if you don’t work on the said LH, there is no
deduction on your basic pay. But if you work on the said holiday , below
computations will be made.

Legal Holiday(worked) – 100% ( RPD / 8hrs * 100% * no of hrs work )

Sample computation :
Php 575.15 / 8 hrs = Php 71.89 x 100% = Php 71.89/hr.
Ex. 8 hours x Php 71.89 = Php 575.15/day

Legal Holiday_OT – 260% (RPD / 8hrs * 260% * no of hrs work )

Sample computation :
Php 575.15 / 8 hrs = Php 71.89 x 260% = Php 186.92/hr.
Ex. 4 hours x Php 186.92 =Php 747.70/day
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LEGAL HOLIDAY FALLS ON REST DAY
260% premium of the hourly rate for 1st 8 hours; 338% premium of the
hourly rate for succeeding hours.
As monthly paid employee, if you don’t work on the said LH, there is no
deduction on your basic pay. But if you work on the said holiday , below
computations will be made.

Legal Holiday falls on RD – 260% ( RPD / 8hrs * 260% * no of hrs work )

Sample computation :
Php 575.15 / 8 hrs = Php 71.89 x 260% = Php 186.92/hr.
Ex. 8 hours x Php 71.89 = Php 1,495.39/day

Legal Holiday falls on RD_OT – 338% (RPD / 8hrs * 338% * no of hrs work )

Sample computation :
Php 575.15 / 8 hrs = Php 71.89 x 338% = Php 243/hr.
Ex. 4 hours x Php 243.00 =Php 972.00/day
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13TH MONTH PAY

Employees with less than 12 months and

at least 1 month of service by November
30 are entitled to a pro-rated 13th month
pay. This is normally paid on or before
November 30.

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LATE/UNDERTIME

Let’s say your hourly rate is Ph71.89 and you were late for 2 hours

your late/tardiness deduction will be computed as follows:

Lates/Tardiness = ( Daily Rate / 8hrs X total nos. of hours)

Php 143.79.00 = ( 575.15/8hrs = 71.89 X 2 hours )

Let’s say your hourly rate is Php 71.89 and you were late for 30 minutes.

your late/tardiness deduction will be computed as follows:

Lates/Tardiness = (Daily Rate / 8hrs /60 minutes) x total nos. of minutes late

Php 35.94 = (575.15/8hrs = 71.89 / 60 mins X 30 mins)

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Sample Computation: 13th Month Pay
Cut Off : December 2016 - November 2017 Date Processed : 2017-11-13
Employee ID : 00000 Employee Name : Juan Dela Cruz
Process ID : 2017000088
Monthly Rate : 14,000.00 Daily Rate : 378.50

Cut Off Daily Rate Reg Pay Leave Pay Amount Absent Late / UT Amt Adjustment Absent
December 1, 2016 to December 15, 2016 0 0 0 0 0 0 0
December 16, 2016 to December 31, 2016 0 0 0 0 0 0 0
January 1, 2017 to January 15, 2017 378.5 3406.5 0 0 0 378.5 0
January 16, 2017 to January 31, 2017 378.5 4542 0 0 0 0 0
February 1, 2017 to February 15, 2017 536.74 7000 0 3 0 316.62 -1610.22
February 16, 2017 to February 31, 2017 536.74 7,000.00 0.00 1 0 0 -536.74
March 1, 2017 to March 15, 2017 536.74 7,000.00 0 2 0 0 -1073.48
March 16, 2017 to March 31, 2017 536.74 7,000.00 0 1 0 0 -536.74
April 1, 2017 to April 15, 2017 536.74 7,000.00 0 0 0 0 0
April 16, 2017 to April 31, 2017 536.74 7,000.00 0.00 0 0 0 0
May 1, 2017 to May 15, 2017 536.74 7,000.00 0 0 0 0 0
May 16, 2017 to May 31, 2017 536.74 7,000.00 0 0 0 0 0
June 1, 2017 to June 15, 2017 536.74 7,000.00 0 0 0 0 0
June 16, 2017 to June 31, 2017 536.74 7,000.00 0 0.375 0 0 -201.278
July 1, 2017 to July 15, 2017 536.74 7,000.00 0 0 0 0 0
July 16, 2017 to July 31, 2017 536.74 7,000.00 0 0 0 0 0
August 1, 2017 to August 15, 2017 536.74 7,000.00 0 0 0 0 0
August 16, 2017 to August 31, 2017 536.74 7,000.00 0.00 0 0 0 0
September 1, 2017 to September 15, 2017 536.74 7,000.00 0 0 0 0 0
September 16, 2017 to September 31, 2017 536.74 7,000.00 0 0 0 0 0
October 1, 2017 to October 15, 2017 536.74 7,000.00 0 1.25 0 0 -670.925
October 16, 2017 to October 31, 2017 536.74 7,000.00 0.00 1.25 0 0 -670.925
November 16, 2017 to November 31, 2017 536.74 7,000.00 0 0 0 0 0
TOTAL 10,955.08 140,948.50 0.00 9.875 0.00 695.12 14
-5300.31
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DEDUCTION FROM PAY

Employee may expect the following regular deductions from payroll:

1. As provided by law
- Income Tax Withheld (applicable for above minimum wage)
- Philhealth Contribution (every 10th of the month)
- Pag-Ibig Fund Contribution (every 10th of the month)
- SSS Contribution (every 10th of the month)
- SSS/Pag-Ibig Loan Payments (if any, every 10th & 25th of the
month)

2. As provided for in your employment agreement

- Shuttle bus subsidized rate, employee share Php 5.00 per ride

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CONVERSION REFERENCE OF MONTHLY PAID

In determining the DAILY equivalent pay of a monthly paid

employee for the purpose of wage and benefits
administrative the 313 days divisor shall apply.

Ex. 15,000 * (313 days in a year / 12 months) = 26.08

days in a month = Php 575.15/day

Monthly rate: Php 15,000.00

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OVERTIME PREMIUM RATES:

 Day Off Rate/Rest day 130% (1st 8 hours)
 Legal Holiday Rate 100% (1st 8 hours)
 Special Holiday Rate 30% (1st 8 hours)
 Day Off Legal Holiday 260% (1st 8 hours)
 Day Off Special Holiday 150% (1st 8 hours)
 Regular Overtime 125% (excess of 8 hours)
 OT Rate during Rest Day 169% (excess of 8 hours)
 OT Rate during Legal Holiday 260% (excess of 8 hours)
 OT Rate during Special Holiday 169% (excess of 8 hours)
 OT Rate during Day Off on Legal 338% (excess of 8 hours)
 OT Rate during Day Off on Special 195% (excess of 8 hours)

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CONTACT PERSONS
PAYROLL DEPARTMENT
FINAL PAY CONCERNS: ATM CONCERNS:
Lorna Gonzales Gemma Gonowon
Lerma dela Cruz Cherry Mae Madrid
Camille Rollon
PAYROLL CONCERNS:
Shiela delos Reyes
Kaye Lontabo
LOANS/DEDUCTIONS: GOV’T. REMITTANCES:
Jamille Gatdula Lorna Gonzales

For any inquiries you may call or text us at the following numbers:
GLOBE – 0917-532-7427; 0917-275-2931 SMART – 0939-923-7563
LANDLINE – (049) 502-7179 local 222
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THANK YOU
&
WELCOME
TO EMS
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