How can employers submit the termination notice?
Employers can efficiently submit termination notices physically using RKS Form 5 or via the DOLE Establishment Report Systems.
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What is the separation pay for establishment closure?
Establishment closure not due to losses mandates one-half month pay per year of service under the Labor Code.
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What is the definition of basic pay for purposes of computing the 13th month pay?
The Supreme Court ruled that commissions are excluded from basic salary for thirteenth-month computations under Presidential Decree No. 851.
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Are employees with multiple employers entitled to thirteenth-month pay from all of them?
Presidential Decree No. 851 entitles employees working for multiple private firms to thirteenth-month pay from all their respective employers.
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Is a resigned or separated employee still entitled to thirteenth-month pay?
Under Presidential Decree No. 851, separated or resigned employees remain legally entitled to their proportionate thirteenth-month pay.
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How is the thirteenth-month pay calculated for a resigned employee who worked from January to September?
A resigned employee’s thirteenth-month pay is computed proportionately based on months worked prior to separation under Presidential Decree No. 851.
How is thirteenth-month pay computed for a female employee who was on maternity leave?
Under Republic Act No. 11210, salary differentials received during maternity leave are included in computing an employee’s thirteenth-month pay.
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Is the thirteenth-month pay considered part of the regular wage for overtime computation?
Presidential Decree No. 851 dictates that thirteenth-month pay is not part of the regular wage for computing overtime or premiums.
Does thirteenth-month pay affect contributions to the Social Security System?
Under Presidential Decree No. 851, thirteenth-month pay does not increase regular wage-based contributions to the Social Security System.
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Is the thirteenth-month pay subject to income tax?
Thirteenth-month pay may be subject to income tax under Republic Act No. 10963 if it exceeds the maximum statutory exemption.
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