Minimum Wage

Minimum Wage under  Revenue Regulations No. 10-2008

Statutory Minimum Wage.

     Shall refer to the rate fixed by the Regional Tripartite Wage and Productivity Board as defined by the Bureau of Labor and Employment Statistics (BLES) of the Department of Labor and Employment (DOLE).  Regional Tripartite Wage and Productivity Boards of each region determine the wage rates in the different regions based on established criteria and shall be the basis of exemption from income tax.

Minimum Wage Earner

·     Refer to a worker in the private sector paid the statutory minimum wage, or to an employee in the public sector with compensation income of not more than the statutory wage in the non-agricultural sector where he/she is assigned.  Compensation income of employees of the government of the Philippines, or any of its political subdivisions, agencies or instrumentalities, with salary grades of 1 to 3 or  P10,000 per month (P120,000.00 a year), whichever is higher .”

·         EXEMPT FROM INCOME TAX ON:

1.        Minimum wage

2.        Holiday pay

3.        Overtime pay

4.        Night shift differential

5.        Hazard pay

6.        Withholding tax on the items above

Hazard pay given to minimum wage earners

·    

     Given to those on working on hazardous workplaces where primary duty performed under circumstances in which an accident could result in serious injury or death, such as a duty performed on a high structure where protective facilities are not used, or on an open structure where adverse conditions such as darkness, lightning, fumes/gases, steady rain, or high wind velocity exist, work were primarily health-related that may result to radiation/contamination /communicable/infectious. However, exposures to hazard which affects the entire population in a locality as air, land, and water borne and noise hazards are compensable under the this Regulations. For purposes of these Regulations, the following are considered "hazardous workplaces:"

a. Where the nature of work exposes the workers to dangerous environmental elements, contaminants or work conditions including ionizing radiation, chemicals, fire, flammable substances, noxious components and the like;

b. Where the workers are engaged in construction work, logging, fire fighting, mining, quarrying, blasting, stevedoring, dock work, deep-sea fishing and mechanized farming;

c.   Where the workers are engaged in the manufacture or handling of explosives and other pyrotechnic products;

d. Where the workers use or are exposed to power driven or explosive powder actuated tools;

e.  Where the workers are exposed to biologic agents such as bacteria, fungi, viruses, protozoa, nematodes, and other parasites.