M4.2 S1 Flashcards
Module 4.2 Session 1
What are the 17 mandatory benefits that workers are entitled to receive?
17 mandatory benefits:
Minimum wage
Holiday pay
Premium pay (rest day, special (non-working) day,
special holiday)
Overtime pay
Night shift differential
Service charges
Service Incentive Leave
Maternity Leave
Paternity Leave
Parental Leave
Leave for victims of violence against women and their children
13th month pay
Separation pay
Retirement pay
Benefits under the Employees’ Compensation Program
Philhealth Benefits
Social Security Benefits
What are the exceptions to these benefits?
Exceptions
Government employees
Househelpers and persons in the personal service of another;
Managerial employees if they meet all stipulated conditions
Officers or members of a managerial staff, if they perform the stipulated duties and responsibilities.
Field personnel and those whose time and performance is unsupervised by the employer;
Those already enjoying this benefit;
Those enjoying vacation leave with pay of at least five (5) days; and
Those employed in establishments regularly employing less than ten (10) employees.
It is the wage rate prescribed by law based on the normal working hours
Basic wage
What is the wage order that sets the minimum wage for the private sector in the NCR after the integration of COLA?
Wage Order No. NCR-17
True or False. Special work days is considered an ordinary work day.
True
No premium pay is given for employees during special work days
What does ECOLA stand for?
Emergency Cost of Living Allowance
This benefit is an additional compensation for work performed within 8 hours on
non-work days, such as RD and special days.
Premium pay
What is the basis for premium pay?
Daily basic rate
True or False. Premium pay is given to an employee whether they are present or absent.
False. The benefit is given through a “no work, no pay” basis.
For premium pay, what are the percentages of DBR given on the following:
Sunday or rest day
Special day
Special day falling on a rest day
Sunday or rest day: 130% of DBR
Special day: 130% of DBR
Special day falling on a rest day: 150% of DBR
This benefit is defined as additional compensation for work performed beyond eight (8) hours
a day.
Overtime pay
What is the basis for OT pay?
pro rated Daily Basic Rate
What is the percent DBR given to an employee who worked:
a. overtime on a holiday?
b. overtime on a double holiday?
c. overtime on a special day?
d. overtime on a rest day?
e. overtime on a rest day that is also a special day
a. 260%
b. 390%
c. 169%
d. 169%
e. 195%
It is defined as the additional compensation of 10% of an employee’s regular wage for
each hour of work performed between 10 pm to 6 am
Night shift differential
True or False. Not all compensations are covered under labor costs.
False. All compensations are covered under labor costs
Which of the following is NOT a mandatory benefit in the Philippines?
a) 13th-month pay
b) Vacation leave with pay of 15 days
c) Night shift differential
d) PhilHealth benefits
b) Vacation leave with pay of 15 days
Which employees are covered by the mandatory benefits?
a) Government employees only
b) Managerial employees exclusively
c) All wage earners excluding exceptions
d) Independent contractors
c) All wage earners excluding exceptions
Which of these categories is exempt from mandatory benefits?
a) Regular employees
b) House helpers and field personnel c) Employees with over 5 years tenure d) Night shift workers
b) House helpers and field personnel
On which day must a manager provide double the daily basic rate?
a) Rest days
b) National holidays
c) A special work day
b) National holidays
True or False. When Araw ng Kagitingan falls on the same day as Maundy Thursday or
Good Friday, a covered employee is entitled to at least two hundred percent
(200%) of his/her daily wage even if said day is unworked.
True. The situation is an example of double holiday which means the employee is entitled to 200% of their daily wage if they were absent or on a leave with pay.
Source: 2023 Handbook on Workers Statutory Monetary Benefits by DOLE-BWC
