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Questions and Answers
Which of the following is compensable during waiting time?
Which of the following is compensable during waiting time?
Attendance at voluntary work-related activities is compensable.
Attendance at voluntary work-related activities is compensable.
False
What is the minimum duration for a meal period to be considered compensable?
What is the minimum duration for a meal period to be considered compensable?
20 minutes
Monthly-paid employees are paid for all days in a month, including ____, special days, and holidays.
Monthly-paid employees are paid for all days in a month, including ____, special days, and holidays.
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Match the following pay structures with their definitions:
Match the following pay structures with their definitions:
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Which of the following factors is used to determine the Estimated Equivalent Monthly Rate (EEMR) for monthly-paid employees?
Which of the following factors is used to determine the Estimated Equivalent Monthly Rate (EEMR) for monthly-paid employees?
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Rest breaks lasting between 5 to 20 minutes are not compensable.
Rest breaks lasting between 5 to 20 minutes are not compensable.
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What percentage must employers subsidize of the fair value of meals and snacks provided to employees?
What percentage must employers subsidize of the fair value of meals and snacks provided to employees?
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What percentage of holiday pay must employees receive if they are on leave with compensation?
What percentage of holiday pay must employees receive if they are on leave with compensation?
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Employees who do not work the day before a holiday will still qualify for holiday pay.
Employees who do not work the day before a holiday will still qualify for holiday pay.
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What is the minimum overtime pay rate for work performed on ordinary working days?
What is the minimum overtime pay rate for work performed on ordinary working days?
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Piece-rate employees must receive holiday pay based on their average daily earnings for the last _____ actual workdays before the holiday.
Piece-rate employees must receive holiday pay based on their average daily earnings for the last _____ actual workdays before the holiday.
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Match the types of workers to their holiday pay entitlements:
Match the types of workers to their holiday pay entitlements:
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What will an employee receive as holiday pay on a regular holiday during a temporary shutdown?
What will an employee receive as holiday pay on a regular holiday during a temporary shutdown?
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Which of the following types of compensation is exempt from withholding tax?
Which of the following types of compensation is exempt from withholding tax?
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Workers who are absent the day before the first of two consecutive holidays will be paid for both holidays if they do not work on the first holiday.
Workers who are absent the day before the first of two consecutive holidays will be paid for both holidays if they do not work on the first holiday.
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All employees are entitled to Holiday Pay regardless of their employment status.
All employees are entitled to Holiday Pay regardless of their employment status.
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What is the annual compensation limit below which an employee is exempt from withholding tax?
What is the annual compensation limit below which an employee is exempt from withholding tax?
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If a worker is on leave with compensation, how is their holiday pay calculated?
If a worker is on leave with compensation, how is their holiday pay calculated?
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Employees who primarily manage and have the authority to hire or fire are considered __________.
Employees who primarily manage and have the authority to hire or fire are considered __________.
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Match the following categories of employees with their exemption status regarding Holiday Pay:
Match the following categories of employees with their exemption status regarding Holiday Pay:
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Which of the following compensations are subject to withholding tax?
Which of the following compensations are subject to withholding tax?
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Overtime pay is exempt from withholding tax.
Overtime pay is exempt from withholding tax.
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Name one condition under which managerial employees may not receive Holiday Pay.
Name one condition under which managerial employees may not receive Holiday Pay.
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The Bureau of Workers with Special Concerns handles inquiries about __________ rights and benefits.
The Bureau of Workers with Special Concerns handles inquiries about __________ rights and benefits.
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Study Notes
Minimum Wage
- Republic Act No. 6727 mandates the setting of minimum wages for various industrial sectors.
- This includes agricultural, plantation, non-plantation, cottage/handicraft, retail/service sectors based on worker numbers or business capitalization.
- "Agriculture" encompasses cultivation, tillage, production, harvesting, livestock & poultry, fish farming, and activities directly related to farming, excluding manufacturing and processing of farm products.
- "Retail establishment" is primarily focused on selling goods to consumers for personal/ household use. Wholesale activities negate retail character.
- "Service establishments" primarily provide services to individuals for personal/household use.
Coverage
- Wage orders apply to all private sector workers earning minimum wage or below a certain ceiling, regardless of employment status or payment method.
- Barangay Micro Business Enterprises (BMBE's) with Certificates of Authority are exempt.
- Temporary establishments may apply for a one-year exemption reviewable by Regional Tripartite Wages and Productivity Boards (RTWPB).
Minimum Wage Rates
- Minimum wage rates vary by region, industry and the number of employees.
- The national capital region's non-agricultural minimum wage rate is P610 per day as of July 2023 (with a recent increase of P40).
Working Hours
- Minimum wage is based on an 8-hour workday.
- Compensable hours include time spent at work, or directed by an agency, even if it's unplanned or voluntary.
- Rest periods are not considered hours worked if the employee can fully rest and leave the premises.
- Unexpected work interruptions that require the employee to remain on-site, or where intervals for personal use are too short for that purpose, are compensable.
Other Important Considerations
- Employees are entitled to regular benefits, like social security and healthcare coverage, even when minimum wage is adjusted, and
- Employers are required to subsidize at least 30% of fair and reasonable meal/snack value; employee deductions may not exceed 70%.
- Regional Tripartite Wages & Productivity Boards (RTWPB) review Kasambahay minimum wages annually.
- Wage compliance for piece-rate workers (like piecework, takay, pakyaw) must include minimum wage for actual hours worked with prorated amounts for less than 8 hours.
- Penalties exist for minimum wage non-compliance, including fines or imprisonment.
- There are specific rules for determining wage rates for employees based on results, like piece work rates, which must provide at least the minimum wage for up to 8 hours or proportionally for less than 8 work hours.
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Description
Explore the key provisions of Republic Act No. 6727, which sets the minimum wage standards across various sectors such as agriculture, retail, and services. This quiz covers important definitions and coverage areas for private sector workers, along with exemptions for certain enterprises.
