Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Tuition Fee Increases and Employee Benefits: The Supreme Court's Ruling on Allocation of Incremental Proceeds
The Supreme Court clarifies that retirement plan contributions may be charged against the 70% tuition fee incremental proceeds under RA 6728.
Reinstated Government Employees Crediting Prior Service Upon Refund OF Retirement Benefits
Learn how the Supreme Court ruled that separation pay due to redundancy remains tax-exempt even if computed under a retirement plan formula.
Separation Pay Tax Exemption: Insights from a Landmark Philippine Supreme Court Ruling
Learn how the Supreme Court clarified that separation pay from redundancy is tax-exempt, even when computed using a retirement plan formula.
Retirement Benefits: Labor Code Prevails Over Inferior Company Plans
Philippine Supreme Court rules company retirement plans cannot provide benefits lower than the Labor Code's minimum under Article 287.
Retirement Pay Law Prevails Over Company Manual in Optional Retirement Case
Supreme Court rules company retirement plans cannot provide benefits lower than the Labor Code's minimum under Article 287.
Optional Retirement Pay Must Meet Labor Code Minimum, SC Rules in University of Cebu Case
Supreme Court rules company retirement plans cannot give less than the Labor Code's 22.5 days per year of service minimum.
Retirement Benefits: Company Plans Prevail Over Labor Code Minimums
Supreme Court rules company retirement plans prevail over Labor Code when they provide superior benefits, citing PAL pilot case.
Voluntary Retirement VS Illegal Dismissal Understanding Employee Consent IN Retirement Plans
Voluntary Retirement: Why Employee Consent Is Key to Valid Retirement Plans
Philippine Supreme Court ruling on voluntary retirement plans, employee consent, and the validity of retirement agreements in labor law.
Can a Bank Lower the Retirement Age? Lessons from Obusan v. PNB
The Supreme Court explains when a company retirement plan can set a lower compulsory retirement age than the Labor Code's 65-year default.
Reinstatement vs Retirement: Resolving Conflicting Employment Rights After Illegal Dismissal
When an illegally dismissed employee reaches retirement age, the right to reinstatement yields to the employer's valid retirement plan, the Supreme Court rules.
Contractual Retirement Plans Prevail Defining Salary in Employee Benefit Agreements
Supreme Court rules that company retirement plans define salary base for benefits, and R.A. 7641 only applies when no plan exists or benefits fall below legal minimums.
Retirement Plans and Security of Tenure: Voluntary vs Compulsory Retirement in the Philippines
When does a retirement plan violate security of tenure? The Supreme Court explains the difference between voluntary and compulsory retirement.
Valid Retirement Plans: Employer Rights and Employee Protection in the Philippines
Philippine Supreme Court clarifies when company retirement plans are valid and binding on employees, balancing employer prerogative with worker protection.
Navigating Retirement Benefits When Financial Assistance Becomes an Illegal Pension Plan
The Supreme Court ruled that SSS Resolution No. 56 was an illegal supplementary retirement plan under RA 4968, voiding financial assistance claims.