Employers must report to the Department of Labor and Employment their compliance with the Labor Code-mandated payment of 13th-month pay to their workers.
This was reiterated by Labor Secretary Silvestre H. Bello III as he enjoined through Labor Advisory No.18, series of 2018 employers in the private sector to pay their rank-and-file employees a 13th-month pay on or before December 24.
“Covered employers must make a report of their compliance with the law to the nearest DOLE Regional Office not later than January 15 next year,” Secretary Bello said.
Pursuant to the provision of the Presidential Decree 851, which mandates the payment of 13th-month pay, establishments must submit to DOLE a compliance report.
The compliance report must document the name and address of the establishment, the principal product or business, total employment, the total number of workers benefited, the amount granted per employee, and total amount of benefits granted, and the name, position, and telephone number of the person providing the information.
The 13th-month pay is defined to mean one-twelfth (1/12) of the basic salary of an employee within a calendar year.
“Thus, the minimum 13th-month pay required by law shall not be less than one-twelfth (1/12) of the total basic salary earned by an employee within a calendar year,” Bello said.
The basic salary includes all remunerations or earnings paid by an employer to an employee for services rendered, but may not include cost-of-living allowances (COLA), profit-sharing payments, cash equivalents of unused vacation and sick leave credits, overtime pay, premium pay, night shift differential pay, holiday pay, and all allowances and monetary benefits which are not considered, or integrated as part of the regular or basic salary of the employee.
In the same Labor Advisory, Secretary Bello provided a sample illustration of the formula and computation of the 13th month:
Total basic salary earned during the year = proportionate
12 months 13 th month pay
All employers are required to pay their rank-and-file employees the 13th-month pay, regardless of the nature of their employment, and irrespective of the methods by which their wages are paid, provided they worked for at least one month during a calendar year.
The only condition is that they should have worked for at least one month during the calendar year.
DOLE sa mga establisyamento: I-report ang pagbabayad ng 13th month
Kailangang i-report ng mga employer sa Department of Labor and Employment (DOLE) ang kanilang pagsunod sa batas-paggawa ng pagbabayad ng 13th month pay sa kanilang mga manggagawa.
Ito ay muling ipinaalala ni Labor Secretary Silvestre H. Bello III sa pamamagitan ng Labor Advisory No. 18, series of 2018 kung saan kanyang ipinanawagan sa lahat ng employer sa pribadong sektor na bayaran ang kanilang rank-and-file employees ng 13-month pay bago mag-Disyembre 24.
“Kailangang i-report ng mga nasabing employer ang kanilang pagsunod sa batas sa pinakamalapit na DOLE Regional Office ng hindi lalampas ng Enero 15 ng susunod na taon,” ani Secretary Bello.
Batay sa nakasaad sa Presidential Decree 851, kung saan inaaatas ang pagbabayad ng 13th-month pay, kailangang mag-sumite ang mga establisyamento ng compliance report sa DOLE.
Kailangang nakasaad sa compliance report ang pangalan at lugar ng establisyamento, produkto o negosyo, kabuuang bilang ng empleyado, kabuuang bilang ng manggagawang nakatanggap ng benepisyo, ang halagang tinanggap ng bawat empleyado, kabuuang halaga ng benepisyong ibinigay, at ang pangalan, posisyon at telepono ng taong nagbigay ng impormasyon.
Ang 13th-month pay ay ang one-twelfth (1/12) ng basic salary ng empleyado sa loob ng calendar year.
“Samakatuwid, ang minimum 13th-month pay na iniaatas ng batas ay hindi dapat bababa sa one-twelfth (1/12) ng kabuuang basic salary na kinikita ng empleyado sa loob ng calendar year,” ani Bello.
Kasama sa basic salary ang lahat ng kabayaran o sahod na ibinayad ng employer sa isang empleyado para sa serbisyong kanyang ibinigay, ngunit hindi kasali ang cost-of-living allowance (COLA), profit-sharing payment, cash equivalents ng unused vacation at sick leave credit, overtime pay, premium pay, night shift differential pay, holiday pay, at ang lahat ng allowance at monetary benefit na hindi itinuturing, o hindi bahagi ng regular o basic salary ng empleyado.
Sa parehong Labor Advisory, nagbigay si Bello ng sample illustration ng formula sa pagkukuwenta ng 13th month:
Kabuuang suweldo na kinita sa kasalukuyang taon = katapat na 13th month pay
Kailangang bayaran ng lahat ng employer ang kanilang rank-and file employees ng kanilang 13th-month pay, anupaman ang uri ng kanilang empleo, at kung anupaman ang pamamaraan ng pagbabayad ng kanilang sahod, basta nagtrabaho ang empleyado ng isang buwan sa loob ng kasalukyang taon.
Ang natatanging kondisyon lamang ay nakapagtrabaho ang manggagawa ng isang buwan sa loob ng kasalukuyang taon.