MINIMUM WAGE

Question 1

The employer may provide subsidized meals and snacks to his employees provided that the subsidy shall deduct from the wages of the employees not more than ____ of the value of the meals and snacks enjoyed by the employees, that such deduction is with the written authorization of the employees concerned not be less than _____ of the fair and reasonable value of such facilities. The employer may . ( Sec. 4, Rule VII, Book III of the Rules Implementing the Labor Code).

Answer 1

• 30%

- 70%

Question 2

The computation of the fair and reasonable value of the meals given, the employer may seek assistance from concerned _______________.

Answer 2

• Regional Tripartite Wages and Productivity Board ( RTWPBs)

Question 3

R.A No. ____ ( also known as the “_________”) mandates the fixing of the minimum wage applicable to different industrial sectors, namely, non-agriculture, agriculture plantation, and non-plantation, cottage/ handicraft and retail/service, depending on the number of workers or capitalisation or annual gross sales in some sectors.

Answer 3

• R.A No. 6727

- “ Wage Rationalization Act”

Question 4

The Rules Implementing RA 6727 define the industrial sectors as:

“________” refers to farming in all its branches and among others….. but does not include the manufacturing and or processing of sugar, coconut, abaca, tobacco, pineapple, aquatic or other farm products.

“________” is one principally engaged in the sale of service to individuals for their own or household use and is generally recognized as such.

“_______” is one principally engaged in the sale of service individuals for their own or household use and is generally recognised as such.

Answer 4

• Agriculture
• Retail Establishments
• Service Establishments

Question 5

The DTI, through the Negosyo Center in the city or municipality level, shall have the sole power to issue the ______ for BMBEs to avail of the benefits provided by R.A. No. ____, otherwise known as the “Baranggay Micro Business Enterprise Act of 2012”.

Answer 5

• Negosyo Center
• Certificate of Authority
• R.A. No. 9178,

Question 6

The ________ prescribed the daily minimum wage rates per industry per locality within the region and in some instances depending on the number of workers and the capitalization of enterprises.

The _____ likewise provide the basis and procedure for application for exemption from compliance therefrom.

Answer 6

• Regional Wage Order

- Wage Order

Question 7

________ employees are those who are paid every day of the month, including unworked rest days, special days, and regular holidays. Factor _____ days in a year is used in determining the equivalent monthly salary of employees.

Answer 7

• Monthly Paid

- 365 days

Question 8

______ employees are those who are paid on the days they actually worked and on unworked regular holidays.

Answer 8

• Daily Paid

Question 9

G. Penalty and Double Indemnity for Violation of the Prescribed Increases or Adjustments in the Wage Rates ( R.A No. ____)

Any person, corporation, trust, firm, partnership, association or entity which refuses or fails to pay any of the prescribed increases or adjustment on the wage rates made in accordance with R.A No. 6727, shall be punished by a fine of not less than Php 25,000 not more than Php 10,000 or imprisonment of not less than ___ years nor more than ___ years, both such as fine and imprisonment at the discretion of the court: Provide, that any person convicted hereof shall not be entitled to the benefits provided for under the

Answer 9

• R. A No. 8188

- not less than 2 yrs and not more than 4 yrs.

Question 10

_______ or _____ engaged in the production, processing or manufacturing of products or commodities including agro-processing, trading and services whose total assets, excluding the land on which the particular business entity’s office, plant and equipment are situated, are not more than Three Million Pesos (P3,000,000) shall be exempt from the coverage of the ______: Provided, that all employees shall still be entitled to the same benefits given to regular employees such as social security and health care benefits

Answer 10

• Barangay Micro Business Enterprise (BMBEs) or business enterprises
• Minimum Wage Law

Question 11

J. Minimum Wage of Apprentices, Learners, and Persons with disability

Wage of apprentices and learners shall in no case be less than ______ of the applicable minimum wage rates.

Apprentices and learners are those who are covered by apprenticeship and learnership agreements duly approved by the ____________________

A qualified employee with disability shall be subject to the same terms and conditions of employment and the same compensation, privileges, benefits, fringe benefits or allowances as a qualified able-bodied person
(Sec. __ of RA ___ or the Magna Carta for Persons with Disability ).

Answer 11

• seventy-five (75%) percent
• Technical Education and Skills Development Authority (TESDA).
• Sec. 1 of RA 10524

Question 12

K. Coverage from Income Tax of Minimum Wage Earners

Effective January 1, 2018 salaried individuals earning annual gross compensation of P250,000 or below per year are exempted from paying income taxes.

The following income of MWES shall also be exempt from income tax:

1. ____________ inclusive of the COLA;
2. ____ pay;
3. ______ pay;
4. Night shift differential pay; and
5. _____pay.

Answer 12

1. Statutory Minimum Wage (SMW)
2. Holiday pay;
3. Overtime pay
4. Hazard pay