Category Archives: HR & Labor

What You Need to Know About the (Proposed) 100-Day Maternity Leave

The Senate approved the proposed “Expanded Maternity Leave Law of 2015” (Senate Bill No. 2892; see full text), basically providing for additional days for maternity leave. Maternity leave is currently at least sixty (60) days, with pay, for normal delivery, abortion or miscarriage. It’s extended to seventy-eight (78) days in case of caesarian section delivery. The proposed law will still have to go through the usual process until it is signed by the President (or lapsed into law, unless vetoed). Continue reading

Senate Bill No. 2982: Expanded Maternity Leave Law of 2015 (Full Text]

[See What You Need to Know about the 100-day Maternity Leave]

SENATE BILL No. 2982

AN ACT INCREASING THE MATERNITY LEAVE PERIOD TO ONE HUNDRED (100) DAYS FOR FEMALE EMPLOYEES IN THE GOVERNMENT SERVICE AND IN THE PRIVATE SECTOR, AND GRANTING AN OPTION TO EXTEND FOR AN ADDITIONAL THIRTY (30) DAYS WITHOUT PAY, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 1161, AS AMENDED, AND FOR OTHER PURPOSES

(In Substitution of Senate Bill Nos. 288, 2083, 2084, 2661, and 2710)

SECTION 1. Short Title. – This Act shall be known as the “Expanded Maternity Leave Law of 2015.” Continue reading

Proclamation No. 1105: Declaring the Regular Holidays and Special (Non-Working) Holidays for the Year 2016 [Full Text]

MALACAÑAN PALACE
MANILA

BY THE PRESIDENT OF THE PHILIPPINES

PROCLAMATION NO. 1105

DECLARING THE REGULAR HOLIDAYS AND SPECIAL (NON-WORKING) DAYS FOR THE YEAR 2016

Continue reading

Proclamation No. 1071: Declaring 25 February 2016 as Special Non-Working Holiday [Full Text]

MALACAÑAN PALACE
MANILA

PROCLAMATION NO. 1071

DECLARING THURSDAY, 25 FEBRUARY 2016, AS A SPECIAL (NON-WORKING) HOLIDAY THROUGHOUT THE COUNTRY

WHEREAS, the Edsa People Power Revolution, which restored our democratic institution and ushered in political, social and economic reforms in the country, serves as an inspiration to Filipinos everywhere as a nation and as a people; Continue reading

Period to Reply in HR Disciplinary Actions

Practitioners in the field of labor or Human Resources (HR), as well as managers and executive officers of companies, are aware that an employee may only be dismissed for cause. Disciplinary actions, including dismissal from work, must comply with both substantive and procedural due process. Substantive due process requires a valid cause for the dismissal. For procedural due process, outlined below, an interesting question is this: is there a minimum period that must be given to the employee to answer the show-cause notice? Continue reading

Republic Act No. 10653: Adjusting the Ceiling for 13th Month Pay and Other Benefits for Tax Computation

Republic of the Philippines
Congress of the Philippines
Metro Manila
Sixteenth Congress
Second Regular Session

REPUBLIC ACT NO. 10653

AN ACT ADJUSTING THE 13TH MONTH PAY AND OTHER BENEFITS CEILING EXCLUDED FROM THE COMPUTATION OF GROSS INCOME FOR PURPOSES OF INCOME TAXATION, AMENDING FOR THE PURPOSE SECTION 32(B), CHAPTER VI OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. Section 32(B), Chapter VI of the National Internal Revenue Code of the Philippines (Republic Act No. 8424) is hereby amended as follows:

“SEC. 32. Gross Income. —
“x x x
“(B) Exclusions from Gross Income. — The following items shall not be included in gross income and shall be exempt from taxation under this Title:
“xxx

“(7) Miscellaneous Items. — “xxx

“(e) 13th Month Pay and Other Benefits. — Gross benefits received by officials and employees of public and private entities: Provided, however, That the total exclusion under this subparagraph shall not exceed eighty-two thousand pesos (P82,000) which shall cover:
“xxx

“(iv) Other benefits such as productivity incentives and Christmas bonus: Provided, That every three (3) years after the effectivity of this Act, the President of the Philippines shall adjust the amount herein stated to its present value using the Consumer Price Index (CPI), as published by the National Statistics Office (NSO).”

SEC. 2. Implementing Rules and Regulations. — The Secretary of Finance shall promulgate the necessary rules and regulations for the faithful and effective implementation of the provisions of this Act: Provided, That, the failure of the Secretary of Finance to promulgate the said rules and regulations shall not prevent the implementation of this Act upon its effectivity.

SEC. 3. Repealing Clause. — All laws, orders, issuances, circulars, rules and regulations or parts thereof which are inconsistent with the provisions of this Act are hereby repealed or modified accordingly.

SEC. 4. Separability Clause. — If any provision of this Act is declared unconstitutional or invalid, other parts or provisions hereof not affected thereby shall continue to be in full force and effect.

SEC. 5. Effectivity. — This Act shall take effect fifteen (15) days following its publication in at least two (2) newspapers of general circulation.

Approved: 12 February 2015.

More from Your Bonus: A Welcome Valentines Gift

Government has a bit of Valentines gift to people who rely on salaries to support themselves and their families — an increase in the tax exemption for 13th month pay and other bonuses/benefits. On 12 February 2015, two days before Valentines, President Aquino signed Republic Act No. 10653 (full text), increasing the tax exemption of bonuses from P30,000 to P82,000. Continue reading

HR Special: The Curious Case of the Sandwich Thief

We’ve handled more than enough HR concerns for retained clients and actual cases with the NLRC (and spent enough time with other HR professionals over at PMAP) to say that we’ve probably gone through the most serious, the most interesting and the most weird of the lot. I was mistaken. Continue reading

Applying for a Job: Don’t Lie to Me

It’s not surprising to hear about job applicants deliberately writing down wrong information in CVs or resumes — couple of cases have been referred by corporate retainer clients involving application details that were later discovered as serious “errors.” What’s surprising is the fact that prospective employees still take the risk of peddling lies in job applications. Continue reading