SOCIAL LEGISLATION LAST MINUTE TIPS
By: Louis F. Palma Gil
I - Is registration of Casual EE to SSS Mandatory?
The following Employees are included in the Compulsory
coverage of SSS
1. A Private employee, whether permanent, temporary
or probationary who is not over 60
2. A domestic worker or Kasambahay who has rendered
at least 1 month of service
3. A Filipino Seafarer upon entering into a contract of
employment with a manning agency and foreign ship
shall be considered its employers
4. An employee in Foreign government or its
instrumentalities having an administrative agreement
with SSS for coverage of Filipino employees
5. The parent, spouses and children below 21 years old
of an Owner a sole proprietorship.
One who is not an employee can still be included in the
Coverage of the SSS if he earns at least 1K per month and not
over 60 years old.
Employees Not Covered:
1. Employment purely Casual and not for the purpose
of occupation or business of the employer.
2. Service performed on or in connection with an Alien
vessel by an employee when vessel is outside the PH
3. Services performed under the employ of the PH
Government
4. Services performed under the employ of a Foreign
government if there is no administrative agreement;
5. Those which may be excluded by Regulation of the
Social Security Commission.
II - Give the Qualifications and Benefits of the following:
a. Maternity Leave
According to RA 8282, Maternity leave covers
1. all female employees, married or unmarried,
2. who have given the required notification to the SSS
through her ER regarding her pregnancy
3. and her ER has paid at least 3 monthly contributions
within the 12 month period immediately before the
semester of contingency
Maternity leave benefit involves:
• 60 days maternity leave in case of normal delivery or
miscarriage or
• 78 days maternity leave in case of Caesarian section
delivery
This benefit is advances by the ER to the qualified EE in full or
two installments which is given upon receipt of maternity
leave application and 30 days after payment of full installment.
b. Paternity Leave
According to RA 8187, to be entitled to paternity leave the
following requirements must be met:
1. He must be an employee at time of delivery of his
child
2. He must be legally married to his spouse with whom
he is cohabiting with at the time she gives birth or
suffers miscarriage
3. He has applied for a paternity leave with his ER within
a reasonable time from the expected date of delivery
of his pregnant spouse
4. His wife has given Birth or Miscarriage
5. Paternity leave is availed of only for the first 4
deliveries and miscarriages of the spouse.
Upon compliance with the foregoing, the father is entitled to a
paternity leave for 7 calendar days with full pay consisting of
basic salary and allowance.
c. Solo Parent Leave
According to RA 8972, for a solo parent to be entitled to a
parental leave he or she must:
1. Have rendered at least 1 year of service whether
continuous or broken
2. Has Notified his or her ER that he or she will avail of
the parental leave within a reasonable period of time
3. He or she has presented to his or her ER a Solo Parent
Identification Card obtained from the DSWD of the
City or Municipality where he or she resides.
Upon Compliance with the foregoing, a solo parent is entitled
to a paid leave of 7 working days every year.
d. VAWC
According to RA 9262 women employees who are victims of
violence against women and their children are entitled to a
paid leave benefit of 10 days consisting of basic salary and
mandatory allowances if any to cover dates when she has to
attend to medical and legal concerns. This period may be
extended when the need arises as specified in the protection
order issued by the barangay or Court.
To be entitled to this benefit the claimant must present to her
ER a certification from:
• Barangay Chairman
• Barangay Councilor
• Prosecutor
• Or Clerk of Court
That an action involving her and relative to RA 9262 is pending.
e. Gynecological leave
According to RA 9710 a woman employee is entitled to avail of
a Gynecological leave provided:
1. She has rendered at least 6 months of continuous
aggregate employment service for the last 12 months
prior to her surgery
2. She has undergone a Surgery due to gynecological
disorders as certified by a competent physician
3. She has filed an application for special leave with her
ER within a reasonable time for the expected date of
surgery or within the time fixed by the company rules.
Upon compliance with the foregoing, she is entitled to a
special leave benefit of 2 months with full pay based on her
gross monthly compensation.
III – What is a 13th month pay?
According to PD 851 a 13th month pay is a statutory grant of
mandatory compliance for an additional income given to all
rank-and-file EEs based on their wage.
• This benefit may be availed of by an EE, not otherwise
disqualified by law, who has rendered at least 1
month of work during the calendar year.
• 13th month pay is equivalent to 1/12 of his or her total
basic salary earned in a calendar year.
• This is given on or before the 24th of December or may
be given in 2 installments whereby the first
installment is given before the opening of the regular
school year and the second installment is given on or
before the 24th of December.
Formula for 13th month pay
TOTAL BASIC SALARY EARNED IN A YEAR
-------------------------------------- = PROPORTIONATE 13th MONTH PAY
12 MONTHS
Payment of 13th month pay
13th month pay may be given either:
• In full, on or before the 24th of December or
• In 2 Installments, the first is paid before the opening
of the regular school year and the second installment
is given on or before the 24th of December.
• In any establishment where a union has been
recognized or certified as the SB agent of the EE, the
periodicity and frequency of payment may be subject
of an agreement.
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Equivalent forms of 13th month pay
The law does not prohibit equivalent forms of 13th month pay
in the form of
1. Christmas Bonus
2. Midyear Bonus
3. Profit Sharing Scheme
4. And other Cash bonuses
Provided the amount is not less than 1/12 of the basic salary
of the EE.
Are Managerial EEs entitled to 13th month pay?
A managerial EE is
• one vested with the power and prerogative to lay
down and execute management policies and
• or hire, transfer, suspend, layoff, recall, discharge,
assign or discipline employees
• or to effectively recommend such managerial actions.
As a Rule, only Rank-and-File EEs are covered under PD 851
provided they have worked for at least 1 month during the
calendar year. This means that Managerial EEs are not entitled
to 13th month pay. However, they may receive 13th month pay
if such payment has been a company practice.
Who else are not entitled to 13th month pay?
PD 851 provides that the following EEs are not entitled to 13th
month pay:
1. Government EEs
2. EEs paid on purely commission basis; and
3. EEs already receiving 13th month pay
Further the following ERs are not covered by PD 851
1. The Government or any of its political subdivisions
including GOCCs
2. ER already paying their EEs with 13th month pay or
more
3. ERs who pay purely on the basis of Commission,
Boundary, Task, or Fixed amount for performing
specific work
4. Distressed ERs
 IV – Who are Persons with Disabilities? Example; and What
What is included in Basic Salary? are their Benefits?

The law provides that Basic Salary shall include all Persons with disabilities include those who suffer from
remunerations or earnings paid by the ER for services restriction or different abilities, to perform an activity in the
rendered but this does not include allowances and monetary manner or within the range considered normal for a human
benefits not considered as integrated or part of the basic salary being because of a result of a long term mental, physical or
such as: sensory impairment, They are those classified by the DOH
• Sick leave credits pursuant to an issuance.
• Maternity leave credits
• Overtime Persons with disabilities shall be entitled to the following
• Premiums benefits:
• Night differential 1. 20% discount and VAT Exemption on the purchase of
• Holiday pay certain goods and services from all establishments for
• Rest day pay their exclusive use
• Cost-of- living allowances 2. Educational Assistance
• Commissions 3. Benefits and privileges extended by the GSIS, SSS,
Provided that if the employee is NOT paid on purely PAG-IBIG
commission basis the commissions may be included as part of 4. Special Discounts in Special programs
the Basic Salary for the computation of the 13th month pay. 5. Other reasonable accommodations such as access to
Provided further that these salary related benefits can be express lanes or reserved parking slots and seats in
included in the computation for 13th month pay if by Individual public utility vehicles
or Collective Bargaining Agreement, company practice or
policy the same are treated as part of the basic salary of the To be entitled hey must present the any of the following:
employees. 1. Identification Card issued by either:
a. Persons with Disability Affairs Office
b. National Council on Disability Affairs
Application of Pro-Ration of 13th Month pay
2. Passport with apparent disability

Where an EE resigns or is separated from work he/she is

Tax incentives for the ERs
entitled to a proportionate amount of 13th month pay based
on the length of service. However if the employee is paid a
guaranteed minimum wage or commission he or she is entitled Private Entities employing disabled persons are entitled to an
to 13th month pay based on his or her total earnings. additional deduction, from their gross income, equivalent to
twenty-five percent (25%) of the total amount paid as salaries
and wages to disabled persons. Provided:
Compute Y’s 13th month pay if he has a basic salary of 1,000
• That such entities present proof as certified by the
pesos and days worked per month is: Jan: 27 days, Feb: 24
Department of Labor and Employment that disabled
days, and Mar: 15 days.
persons are under their employ:
• That the disabled employee is accredited with the
Since the days worked per month differ, computation shall be
Department of Labor and Employment and the
done per month Hence:
Department of Health as to his disability, skills and
NO. OF DAYS WORKED x BASIC SALARY = MONTHLY BASIC SALARY
qualifications.

Private Entities that improve or modify their physical facilities

JAN 27 x 1000 = 27,000
in order to provide reasonable accommodation for disabled
FEB 24 x 1000 = 24, 000
persons are entitled to additional deduction from their net
MAR 15 x 1000 = 15, 000
taxable income, equivalent to fifty percent (50%) of the direct
--------------------------------------
costs of the improvements or modifications.
TOTAL 66,000

TOTAL MONTHLY BASIC SALARY

------------------------------------------ = PROPORTIONATE 13TH MONTH PAY
12

66,000
-------------------------------------- = 5,5000 is the proportionate 13th Month pay
12

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 3. OR BOTH
What is the coverage of RA 10911? 4. If the offender is a corp, associaction, trust – the
What are the Prohibited Acts under RA 10911? penalty is imposed upon the guilty officer or officers
RA 10911 covers not only ERs but also labor contractors or of the corp, assoc, or trust
subcontractors, and all EEs of Labor organizations.
Mandatory Benefits under the Kasambahay Law
Under RA 10911, Section 5 the following are the prohibited
acts: 1. without evading the purpose of RA 10911;
As to Employers; for the following mandatory benefits under the Kasambahay
1. Printing or Publishing or causing to be printed or law
published in any form of media, including the 1. Monthly minimum wage consisting of
internet, any notice or advertisement relating to a. 2,500 in the NRC
Employment suggesting (PLSD) preferences, b. 2,000 in Cities and 1st Class municipalities
Limitations, or Specifications or Discrimination based c. 1,500 in Other Municipalities
on age 2. 13th Month pay
2. Requiring EE to declare his age and birth in the 3. Daily Rest Period of 8 hours
application process 4. Weekly rest period of 24 hours
3. Declining an EE by reason of Age 5. 5 days annual service incentive leave
4. Discriminating an EE as to the terms of compensation 6. SSS, PHILHEALTH, and PAGIBIG Benefit
and terms and conditions of Employment as well as 7. Right to be given basic necessities such as:
privileges by reason of Age a. Adequate meals
5. Denying promotion or training opportunity by reason b. Humane sleeping conditions
of Age c. Rest and medical assistance
6. Forcibly lays off an EE by reason of Age Other rights and Privileges include
7. Imposing early retirement to an EE by reason of Age. 1. Freedom from ER interference in wage disposal
As to Labor Contractor or Subcontractor 2. Standard of Treatment
• Refusing to refer Employment or discriminating by 3. Board, lodging and medical attendance,
reason of age 4. Right to Privacy
As to Labor Organizations 5. Access to outside communication
• Denying membership by reason of age 6. Access to Education and Training
• Exclusion from membership by reason of age 7. Right to be provided a copy of Employment Contract
• Causing an EE to discriminate an individual by reason 8. Certificate of Employment
of age 9. Join a labor organization
As to the Publisher 10. Terminate employment based on just cause
1. Printing or Publishing or causing to be printed or 11. And practice religious and cultural beliefs.
published in any form of media, including the
internet, any notice or advertisement relating to Grounds to Terminate Employment
Employment suggesting (PLSD) preferences,
Limitations, or Specifications or Discrimination based RA 10361 provides for the following grounds to terminate
on age employment by the Kasambahay:
Exceptions to Age Limitation 1. Verbal and Emotional Abuse
1. When are is a Bonafide Occupational Qualification 2. Inhumane Treatment or physical abuse
which is reasonably necessary in the operation of the 3. Commission of a crime or offense
business. 4. Violation of the terms and conditions of the
2. The Intent is to observe the terms of a bonafide Employment Contract
seniority system without evading the purpose of RA 5. Disease prejudicial to the health
10911; 6. Other analogous terms and conditions
3. The intent is to observe the terms of a bona fide
employee retirement or a voluntary early retirement Grounds for termination as to ER
plan without evading the purpose of RA 10911; 1. Misconduct or willful disobedience to lawful order
4. Action is duly certified by the Secretary of Labor and 2. Gross and Habitual Neglect or Inefficiency
Employment 3. Fraud or Breach of trust
4. Commission of a crime or offense
Penal Aspect of RA 10911 5. Violation of terms and conditions of Employment
contract
1. A Fine of not less than 50K – 500K
6. Disease prejudicial to the health
2. Imprisonment for a duration of not less than 3
7. Other Analogous Circumstances.
Months to 2 years ;
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What are the Basic Operational Safety and Health measures What are the required components under of Tuberculosis,
for workers who by the nature of their work have to stand at Hepatitis B and HIV work place and policy program
work
The following are the required components of Tuberculosis,
According to DOLE D.O. No 178-17 the ER shall adopt the Hepatitis B and HIV work place and policy program:
following measures: (BITSF) 1. Preventive Strategies,
1. Implement break periods to cut the time spent on a. This includes programs, hygiene facilities,
standing or walking protective equipment, training and
2. Install flooring or mats that will mitigate the impact of information to prevent the acquisition of
frequent walking said illness and to strengthen the worker’s
3. Provide Tables or work surfaces with adjustable immune responses against the said diseases
heights to allow workers to alternately sit or stand 2. Formulation of Workplace policy program
while performing tasks a. Which includes collaborative efforts from
4. Implement the use of footwear which is practical and the management and worker
comfortable which should representatives in providing rules and
a. Not pinch toes regulations to protect the rights of the
b. Well fitted workers afflicted with the illness
c. Non-slipping b. To include provisions for Collective
d. Flat or with low heels; which shall be wide bargaining agreements
based or wedge type and no higher than 1 3. Advocacy, Information and Training
inch. a. All workers should be provided with basic
Provided that these guidelines are not exclusive and the Er information and education about the said
may adopt other measures to address the occupational safety illnesses which shall extend to their
and health concerns of workers. contractors supply chain, families and
community.
Benefits under the Expanded Senior Citizen’s Act 4. Social Policy
*Not in Past Exam – but just in case; a. The ER should adopt non-discriminatory
policies and practices
According to RA 10645 the following are the privileges for the b. Practice confidentiality in prohibiting the
disclosure of the medical information of his
Senior Citizens:
or her employees; that no worker shall be
1. 20% Discount and VAT exemption on the sale of
compelled to disclose his or her illness or
goods and services relating to: other related medical condition
a. Medical related privileges c. Provide reasonable work accommodations
b. Transportation and arrangements
c. Hotel, restaurant, recreational facilities and d. Provide Screening Diagnosis, Treatment and
places of leisure referral to health care services
d. Recreation Centers
e. Funeral Services
2. Utility Discount of 5 %
3. Individual income tac exemption and Training Fee for
socio economic programs exemption
4. Free medical, dental and vaccination services
5. Government Assistance in
a. Social Pension of P500
b. Philhealth
c. Social Safety nets
d. And Death Benefits (2,000)
6. Other Benefits
a. Express Lanes, Educational Privileges and
other Special discounts on special programs

To be entitled they must be a Filipino Citizen, residing in the

Philippines who is 60 years old and above and has a valid and
original Senior Citizen’s Identification Card.
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