Questions and Answers
What are compensable working hours?
All time during which an employee is required to be on duty, at the employer's premises, or is permitted to work.
An employee is not compensated for waiting time spent on the employer's premises.
False
Which of the following are considered regular holidays?
The wage of Kasambahay is determined based on _____ laws.
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What is the Thirteenth-Month Pay?
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Who is entitled to holiday pay?
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What determines the coverage from income tax for Thirteenth-Month Pay?
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All hours worked are compensated regardless of involvement in physical labor.
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Which of the following conditions must be met to qualify as a managerial employee?
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What is premium pay?
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Which of the following are recognized as Special (Non-Working) Days? (Select all that apply)
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What is the premium pay for work performed on a special day?
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Overtime work on a regular holiday receives a total of 260% pay.
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What is the percentage increase for work performed on a rest day that is also a special day?
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Which employees are entitled to the night shift differential?
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What is the total amount of Special Incentive Leave (SIL) earned as of 31 December 2022?
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What is the eligibility requirement for parental leave for solo parents?
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Employees receive an additional ___% for work in excess of eight hours on ordinary working days.
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Who can be considered a qualified family member of an Overseas Filipino Worker (OFW) for support?
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An unmarried mother is not considered a family member for the OFW support system.
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What is the minimum service duration required for entitlement to certain benefits?
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What is the required identification for solo parents to avail of benefits?
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Who is eligible for thirteenth-month pay?
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What format is used to compute thirteenth-month pay?
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What is the coverage for the Employees' Compensation Program?
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Employees with __________ are entitled to the benefits provided by the Employees' Compensation Program.
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What monthly income benefit is provided for Permanent Total Disability?
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What does the Social Security Program provide?
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The Pag-IBIG Regular Savings is a __________ that provides high annual dividend earnings.
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What is the maximum amount members can borrow under the Pag-IBIG Housing Loan?
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What is the maximum repayment period for the Pag-IBIG Housing Loan?
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Which of the following loan programs is designed for minimum-wage and low-income earners?
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The Pag-IBIG Home Equity Appreciation Loan (HEAL) is available to members with missed payments.
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Pag-IBIG Fund offers a subsidized rate of ______ per annum for home loans up to P580,000.
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What does the Pag-IBIG Loyalty Card Plus provide?
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Match the following Pag-IBIG services with their purposes:
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What is the main aim of the Direct Developmental Loan Program for the Pambansang Pabahay Para sa Pilipino Housing (4PH)?
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The Rental Housing Construction Loan (RHCL) is only available to private employers.
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Study Notes
Minimum Wage
- Minimum wage is set by regional tripartite wage boards and varies by region.
- Compliance is mandatory for all employers, with penalties for non-compliance as per RA 8188.
- Compensable working hours include time required on the employer's premises and permitted work time.
- Meal and rest periods vary; periods of inactivity due to employer-related interruptions may count as work hours.
Holiday Pay
- Coverage includes government employees, retail workers in small establishments, kasambahay, and some managerial employees.
- Regular holidays include New Year’s Day, Labor Day, Independence Day, and more.
- Employees on paid leave preceding a holiday are entitled to holiday pay; being on unpaid leave disqualifies them for holiday pay.
- Special conditions apply to piece-rate workers regarding holiday pay calculation.
Premium Pay
- Applies to government employees, managerial staff, and kasambahay.
- Special non-working days and specific holidays affect premium rates.
- Work on rest days incurs a 30% additional pay rate on basic wage, and higher rates apply for special conditions.
Overtime Pay
- Defined as hours worked beyond standard working hours (8 hours).
- Additional pay rates for overtime include a 25% increase for regular days and 30% for rest or special days.
- Workers should receive different rates based on the nature of the holiday and whether it coincides with a rest day.
Thirteenth-Month Pay
- All employees are entitled to receive a 13th-month pay by December 24.
- Female employees on maternity leave also qualify for this benefit, provided they meet certain criteria.
Compliance and Enforcement
- Workers are encouraged to report violations through designated DOLE offices.
- Employers are mandated to report annual wage data accurately.
- Special arrangements exist for certain sectors, such as Barangay Micro Business Enterprises (BMBEs) and apprentices.
Special Leave Policies
- Filers of violence against women claims are entitled to leaves specified by law.
- Special leave provisions exist for women, and compliance with these regulations is mandatory.
Tax Considerations
- Thirteenth-month pay and other defined benefits may be exempt from income tax, subject to certain limits and regulations.
Coverage and Entitlements
- Coverage for all minimum wage earners is extended to those working in the private sector.
- Employees' entitlements connect closely to their work conditions, regularity, and the specific nature of their employment agreements.
Reporting Violations
- DOLE has structures in place for grievance reporting to protect workers’ rights regarding pay and benefits.
- Crucial to maintain accurate records for enforcement and compliance audits.### Overtime Work on Holidays
- Work exceeding eight hours on a regular holiday is compensated with an additional 30% of the hourly rate.
- This additional rate also applies when that regular holiday coincides with a scheduled rest day.
Night Shift Differential
- Applicable to various sectors, including government employees, small retail/service establishments (5 employees max), kasambahay, managerial employees, and field personnel.
- Managerial employees must manage a team, direct the work of others, and have hiring/firing authority to qualify.
Holiday Pay, Premium Pay, and Overtime Pay
- Different pay structures exist depending on the type of day worked: ordinary, rest, special (non-working), regular holidays, and combinations thereof.
- Specific computations should be applied for situations involving night shifts, overtime, and regular holidays.
Service Charges
- Include a clear definition, coverage criteria, distribution policy, and frequency of payment.
Service Incentive Leave (SIL)
- Offered to government employees, personal service providers, and managerial staff with specific responsibilities.
- Accrual based on continuous employment over one year, encumbered by strict conditions on work-related duties performed.
Maternity Leave
- Defined scope for maternity leave entitlements, duration, and conditions for claiming leave.
Paternity Leave
- Minimum necessary criteria include active employment status, cohabitation with spouse, timely application, and spouse's childbirth or miscarriage.
- Ensured that greater existing paternity benefits prevail over new legislated provisions.
Parental Leave for Solo Parents
- Covers various situations leading to single parenting, such as abandonment, death, or legal separation.
- Eligibility requires at least six months of service and a valid Solo Parent Identification Card.
Leave for Victims of Violence Against Women and Their Children (VAWC)
- Provides specific entitlements and conditions for victims.
Special Leave for Women
- Conditions include at least six months of continuous employment prior to gynecological surgery, with an application process in place.
Thirteenth-Month Pay
- Required for government employees, private sectors, and those working on commission or piecework.
- Calculation based on total earned wages in a year, with specific benchmarks for different employment statuses, including those on maternity leave.
- Benefits, such as thirteenth-month pay, are generally exempt from income tax and must be reported for compliance.### Separation Pay
- Separation pay is compensation provided to employees upon termination, based on certain conditions.
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Amount of separation pay depends on the reason for termination:
- One-half month pay for each year of service for specific cases such as retrenchment or health issues.
- One month pay per year for redundancy, closure of operations, or situations beyond the employer's control.
- Coverage includes various scenarios like closure, retrenchment to prevent losses, and inability to reinstate employees due to operational changes.
Retirement Pay
- Retirement pay is applicable to government and certain private sector employees.
- Benefits include:
- Fifteen days salary based on the latest rate.
- Cash equivalent of five days service leave.
- One-twelfth (2.5 days) of the thirteenth-month pay.
Employees' Compensation Program
- Aimed at private and government sector workers who are mandatory members of social security systems.
- Covers compensable injuries and diseases directly connected to work.
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Benefits include:
- Sickness/disability benefits classified into Temporary Total Disability, Permanent Total Disability, and Permanent Partial Disability.
- Medical benefits covering costs related to treatment and rehabilitation.
- Death and funeral benefits for dependents of deceased employees.
PhilHealth Benefits
- PhilHealth offers national health insurance with coverage for inpatient and outpatient services, among other medical benefits.
- Contributions are necessary for those in formal employment, self-employed individuals, and overseas workers.
Social Security Benefits
- Provides various cash benefits including:
- Sickness allowances for work incapacity.
- Maternity allowances for childbirth or pregnancy complications.
- Retirement benefits during old age.
- Disability benefits for permanent incapacitation.
- Death benefits for beneficiaries of deceased members.
- Funeral expenses for burial costs.
Pag-IBIG Benefits
- Focuses on home development through a mutual fund with various savings and loan programs.
- Provident Savings includes mandatory monthly contributions with employer matches, allowing members to withdraw upon retirement or after a set period.
- Short-Term Loans such as Multi-Purpose Loans and Calamity Loans provide financial support for various personal needs.
- Home Financing options include loans with low interest for qualified members aimed at facilitating affordable housing.
- Other Programs provide tools such as the Pag-IBIG Loyalty Card for discounts and a virtual platform for seamless service access.
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Description
Test your knowledge on various aspects of labor laws, including compensable working hours, holiday pay, and Thirteenth-Month Pay. This quiz covers essential topics related to employee compensation and benefits. Perfect for those studying labor regulations and human resources.
