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EMPLOYEE BENEFITSCompiled by: Atty. HJD

Listed below are just some of the mandatory benets and provisions foremployees in the Philippines under the Labor Code and special laws:

1. Minimum wage = P298!" per day for #e$ion % &'(ective "2 )ay 2"*!for +on,-$riculture./ndustrial.Commercial wor0ers 'mployin$ more than *"wor0ers1ource: http:..wwwnwpcdole$ovph.pa$es.rb,%.cmwrhtml

2. 13th month pay (ate! 1 month o "e!#i$e% = *.*2 of the total basicsalary earned by an employee within a calendar year

3. O#e!time pay = 2!3 premium on hourly rate&. Night "hit 'ie!entia) o! wo!* +etween 1,-,, PM to -,, /M =

*"3 premium on hourly rate0. Spe$ia) Nono!*ing 'ay = 4"3 premium if wor0ed

. egu)a! ho)i'ay pay = *""3 premium if wor0ed5 paid if unwor0ed4. Se!#i$e In$enti#e Lea#e = ! days after * year of service5. Mate!nity Lea#e = daily maternity benet e6uivalent to one hundred

percent &*""31 of her avera$e salary credit for si7ty &%"1 days or seventy,ei$ht &81 days

6. Pate!nity )ea#e = days leave with pay &married only11,. Pa!enta) )ea#e o! "o)o pa!ent" = days leave with pay11. SSS $ont!i+ution &based on salary ee: chedule of Contribution:12. 78MF (Pagi+ig% $ont!i+ution  &based on salary , 23 of monthly

income pay113.  Phi)7ea)th $ont!i+ution  &based on salary , ee: Philhealth Premium

Contribution chedule1

NOTE-* )inimum wa$e earners shall be e7empt from payment of income ta7

&ec 2&21 of #- 9!" +ational /nternal #evenue Code12 ;he ta7 e7emption on minimum wa$e covers holiday pay5 overtime

pay5 ni$ht shift di(erential and ha<ard pay5 if any &#- 9!" and /##evenue )emorandum Circular +o 24,2"**1

4 Commissions and 7ed monthly allowances received on top of theminimum wa$e paid the employee are subject to income ta7

;o be entitled to holiday pay5 wor0er should be present on the wor0day

immediately precedin$ the re$ular holiday> or should be on leave of absence with pay on the day immediately precedin$ the re$ularholiday

! ?ther paid Leaves:a1 *" days Leave with pay under #- 92%2 for @ictims of @iolence

-$ainst Aomen and their Children &@-AC1 is $ranted to womenemployees who are victims of physical5 se7ual5 psycholo$ical harmor su(erin$5 or economic abuse ;he leave benet shall cover thedays that the woman employee has to attend to medical and le$alconcerns5 provided that: Conditions for entitlement: ;he victimwoman employee should present to her employer a certication from

the baran$ay chairman &Punon$ aran$ay1 or baran$ay councilor&baran$ay 0a$awad1 or prosecutor or the Cler0 of Court that anaction relative to the matter is pendin$

b1 pecial Leave for Aomen of ma7imum 2 months with full pay whohave rendered continuous a$$re$ate employment service of %months for the last *2 months5 followin$ sur$ery caused by$ynecolo$ical disorders &#- 9*"1

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Emp)oyee Bene9t" 2,1

% #etirement Pay: /t is the amount $iven an employee who has reachedthe a$e of %" years for optional retirement and %! years old forcompulsory and who has served the company for at least ! years inthe service )inimum retirement pay = 22! days 7 daily rate 7number of years of service

#est Bay &Bay,?(1: - rest day of 2 consecutive hours or * day forevery % days of wor0 should be scheduled by the employer uponconsultation with the wor0ers

?# B';-/L5 #''# ;? B?L' ')PL?D'' E-+B??F -+B ?;E'#A'/;' L/;'B 'L?A:http:..bwcdole$ovph.userles.le.2"*232"Eandboo0pdf http:..www$ovph.2"*."2.*8.6a,2"*,handboo0,on,wor0ers,statutory,monetary,benets.http:..payrollheroph.deductions

http:..supportpayrollherocom.0nowled$e,base.how,much,is,my,sss,philhealth,and,hdmf,pa$,ibi$,deductions.

Basic Benefits for Employees covered by the Philippine Labor Code Explained:

1. Social Security Systems (SSS Contributions:Republic Act No. 8282, otherwise known as the Social Security Act of 1997, refers to the social security system in the hilippines that is initiate!, !e"elope! an! promote! by its #o"ernment. $he social security system is aime! at pro"i!in% protection for the SSS member a%ainst socially reco%ni&e! ha&ar! con!itions, such as sickness, !isability, maternity, ol! a%e an! !eath, or other such contin%encies not state! but resulte! in loss of income or results to a financial bur!en.$he employee an! his'her employer(s) are to contribute for the social security benefits of the sai! employee in accor!ance to a %i"en sche!ule by the hilippine Social Security System. *onthly employee

contribution !epen!s on the employee+s actual monthly salary. (See -ircular No. /)

!. Phil"ealth # Contribution to $ational "ealth %nsurance Pro&ram ($"%P:$he employee an! his'her employer(s) are to contribute for the me!ical insurance of the sai! employee inaccor!ance to the Republic Act 780 on *e!icare ro%ram which is a!ministere! by the hilippineealth nsurance -orporation (hilhealth). *onthly employee contribution !epen!s on the employee+sactual monthly salary. $he contribution sche!ule is pro"i!e! by hilhealth. (See hilhealth remium-ontribution Sche!ule)

'. Pa&#%bi& # Contribution to "ome evelopment and )utual *und (")*:$he employer(s) is re3uire! to contribute per month not less than 144.44 to the employee+s ome5e"elopment an! *utual 6un!. n accor!ance to the perio!ic remittance sche!ule pro"i!e! by 5*6,the employer(s) will remit this contribution, in a!!ition to that of the employee+s, which is to be !e!ucte! 

from his'her payroll.

+. 1'th )onth Pay: As man!ate! by the resi!ential 5ecree No. 801, the employee shall recei"e a bonus salary e3ui"alent to one (1) month, re%ar!less of the nature of his'her employment, not later than 5ecember 2 of e"ery year.

,. Service %ncentive Leave:ook , -hapter of the abor -o!e of the hilippines co"ers the employee+s benefit for Ser"icencenti"e ea"es. Accor!in% to Article 90, an employee who has ren!ere! at least one year of ser"ice isentitle! to a yearly fi"e !ays ser"ice incenti"e lea"e with pay. (See Article 90, -on!itions of :mployment)

-. )eal and est Periods:

;n!er Article 8, the employee is pro"i!e! a one/hour employee benefit for re%ular meals, when workin% on an ei%ht (8 hour) stretch. :mployees are also pro"i!e! a!e3uate rest perio!s in the mornin% an! afternoon which shall be counte! as hours worke!. (See Article 8, -on!itions of :mployment).

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/NNE:ES-

1. SSS S$he'u)e o ;ont!i+ution-https:..wwwsss$ovph.sss.appmana$er.pa$esjspGpa$e=scheduleofcontribution

ate o ;ont!i+ution" to SSS

 ;he monthly contributions are based on the compensation of members ;hecurrent contribution rate is **3 of the monthly salary credit not

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Emp)oyee Bene9t" 2,1

e7ceedin$ P*%5""" and this is bein$ shared by the employer &431 and theemployee &4%431

elf,employed and voluntary members pay the **3 of the monthly salarycredit &)C1 based on the monthly earnin$s declared at the time of 

re$istration

or the non,wor0in$ spouse5 the contribution will be based on !"3 of thewor0in$ spouseHs last posted monthly salary credit but in no case shall it belower than P*5"""

8ue 8ate o SS ;ont!i+ution-

2. Phi)hea)th P!emium ;ont!i+ution S$he'u)e-http:..philpadcom.new,philhealth,contribution,table,2"*%.

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Emp)oyee Bene9t" 2,1

3. Li"t o Nationa) 7o)i'ay"-

There are 12 regular holidays under Executive Order No. 292 as amended by RA 989!

Ne" #ear$s %ay & 'anuary 1(aundy Thursday & (ovable %ate)ood *riday & (ovable %ate

 Ara" ng +agitingan & A,ril 9-abor %ay & (ay 1nde,endence %ay & 'une 12National /eroes$ %ay & -ast (onday o0 AugustEid$l *itr & (ovable %ateEid$l Adha & (ovable %ateoni0acio %ay & November 34hristmas %ay & %ecember 25Ri6al %ay & %ecember 3