Labor Law and the Labor Code of the Philippines

The most basic requirement of being a HR professional is to be in compliance with the labor law of the Philippines. However, there may be labor-related regulations that new HR professionals or companies are not aware of. So how can a company or HR professional be in compliance with the labor law and the labor code of the Philippines without knowing it? And where to stay updated with the latest regulations. So here’s a list of resources of the labor law and labor-related regulations in the Philippines.

  • Labor Law and the Labor Code of the Philippines
  • Additional Employee Benefits
  • Taxation-related Regulations

Labor Law and the Labor Code of the Philippines

These resources are all about the labor law in the Philippines.

Link Remarks
Renumbered Labor Code of the Philippines This document from DOLE is the renumbered labor code of the Philippines. The footnote in this document indicates the updates and changes in the labor law.
Presidential Decree No. 442, s. 1974 This document from gov.ph is regarding the labor law of the Philippines. It also provides the omnibus rules implementing the labor code.
DOLE Department Order No. 147-15 This document from DOLE is regarding the implementing rules and regulations for the just and authorized causes of termination of employment.
DOLE Department Advisory No. 4, Series of 2010 This document from DOLE is regarding implementation of the flexible work arrangements and the exemption from the nightwork prohibition for women employees in the BPO industry
Republic Act No. 10911 This document from gov.ph is regarding the ‘Anti-Age Discrimination in Employment Act’.
Implementing Rules and Regulations of Republic Act No. 10911 This document from DOLE is regarding the rules and regulations for the implementation of the ‘Anti-Age Discrimination in Employment Act’.
Bureau of Working Conditions – Handbook On Workers’ Statutory Monetary Benefits This is a handbook produced by the Bureau of Working Conditions on the workers’ statutory benefits.
DOLE National Wages and Productivity Commission Here you can find the minimum wage rate in the different areas of the Philippines. 
Supreme Court of the Philippines Here you can find all the court decisions including decisions made for labor cases.

Additional Employee Benefits

These are the list of additional employee benefits that are not included in the labor code of the Philippines. These benefits are passed into law through a separate act and you can find them below:

Link Remarks
Republic Act No. 8187 This document from gov.ph is regarding the paternity leave benefit in the Philippines.
Revised Implementing Rules and Regulations of Republic Act No. 8187 for the Private Sector This document from ChanRobles Publishing Company is regarding the revised rules and regulations for the implementation of the paternity leave benefit for the private sector.
Republic Act No. 9710 This document from gov.ph is regarding The Magna Carta of Women. Section 18 of this act provides for the special leave benefit for women.
DOLE Department Order 112-A This document from DOLE is regarding the guidelines for implementing the special leave benefit for women in the private sector.
Republic Act No. 8972 This document from gov.ph is regarding the Solo Parents’ Welfare Act of 2000. Section 8 of this act provides for the parental leave benefit for solo parents.
Implementing Rules and Regulations of Republic Act No. 8972 This document from ChanRobles Publishing Company is the rules and regulations for the implementation of the Solo Parent’s Welfare Act of 2000.
Republic Act No. 8282 This document is from the Social Security System of the Philippines regarding the social security law.
Republic Act No. 10606 This document from gov.ph is regarding the National Health Insurance Program.
The Revised Implementing Rules and Regulations of the National Health Insurance Act of 2013 This document from Philippine Health Insurance Corporation (PhilHealth) is regarding the implementation of the National Health Insurance Act of 2013.
Republic Act No. 9679 This document is regarding the HDMF law of 2009 from gov.ph.
Implementing Rules and Regulations of Republic Act No. 9679 This document from gov.ph is regarding the rules and regulations for the implementation of the HDMF law.

Taxation-related Regulations

These are all the taxation related regulations that the company is required to be familiar with. The tax code from the BIR is updated with the latest regulation. Read the whole of title II of the tax code of the Philippines for a thorough understanding of the taxation of income in the Philippines. The listed sections are highlighted for companies and HR professionals for emphasis.

Link Remarks
Tax Code of the Philippines This document from BIR is the tax code of the Philippines. Title II of the tax code of the Philippines is regarding tax on income.

  • Section 24 – Income Tax Rates
  • Section 32 – Gross Income
  • Section 33 – Special Treatment of Fringe Benefit
  • Section 35 – Allowance of Personal Exemption for Individual Taxpayer
  • Section 79 – Income Tax Collected at Source
  • Section 80 – Liability for Tax
Revenue Regulations 1-2015 This document from BIR is regarding the inclusion of benefits from CBA and productivity incentive schemes in the ‘De Minimis Benefits’.
Revenue Regulations 8-2012 This document from BIR is regarding the change of uniform and clothing allowance of the ‘De Minimis Benefits’.
Revenue Regulations 5-2011 This document from BIR is regarding the list of ‘De Minimis Benefits’.

 

If there are resources you would like to share with fellow HR professionals, please let me know here.