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payment of this monetary benefit may be the subject of agreement between the employer and the
recognized/collective bargaining agent of the employees.
Employees excluded from coverage of 13th month pay law.
1.
Managerial employees;
2.
3.
Those already receiving 13th month pay or its equivalent. Christmas bonus, mid-year bonus, cash bonuses
and other payments amounting to not less than 1/12 of the basic salary are treated as equivalent of 13th
month pay;
4.
5.
Those paid on purely commission, boundary, or task basis, and those who are paid fixed amount for
performing specific work except those paid on a piece-rate basis.
13th Month Pay of Certain Types of Employees
Employees paid on commission basis.
Employees paid on a purely commission basis are not entitled to 13th month pay. They are expressly
excluded from the coverage of PD 851. However, employees paid on partly commission basis, i.e., those
guaranteed with a fixed wage aside from the commission, are entitled to 13th month pay.
Computation. In the computation of the basic salary of employees paid partly on commission basis, we
must distinguish between the two types of commission:
1.
2.
Assuming an employee earning a basic salary of P12,000.00 per month had worked for at least 9 months
at the time of his separation, how much is his 13th month pay? Answer: P9,000.00.
Computation: (P12,000.00 x 9 months) 12 = P9,000.00
Cases
1.
For 2 to 3 years, Sevilla Trading, allegedly by mistake, added the night premium, maternity leave pay,
etc., in the computation 13th month pay. The court ruled that the inclusion may no longer be withdrawn if
it has already ripened into a company practice. Nota bene: There is no specific rule as to how many years
are necessary to constitute company practice. ( Sevilla Trading v. AVA Tomas, GR No. 152456.)
2.
Employees paid according to boundary system are not entitled to 13th mo pay. Boundary system is
where the employees do not receive fixed wages, but retain only those sums in excess of the boundary
or fee they pay to the owners or operators of their vehicles. They are akin to employees paid on purely
commission basis. (R&E Transport v. Latag, G.R. No. 155214.)
3.
Drivers who are paid on commission basis, but with guaranteed minimum wage in case their commission
be less than their basic minimum, are entitled to 13th month pay. ( PACIWU v. NLRC, GR No
107994.)
References
1.
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