RMC No. 52-2015 — Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. NCR-19

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RCORS MET.DMSION BUREA GF INITBUAL REEHE RECEIVED SEP 0i 205 2SSPM MM

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August 13, 2015

REVENUE MEMORANDUM CIRCULAR NO. 52- 3D/5

SUBJECT Publishing the Daily Minimum Wage Rates in National Capital Region

Pursuant to Wage Order No. NCR-19.

TO .. All Internal Revenue Officials, Employees and Others Concerned

Order No. NCR-19 issued on March 16, 2015 and published in the Philippine Star on March 20. 2015: For the information and guidance of all concerned, quoted hereunder is the full text of Wage

TRIPARTITEWAGES and PRODUCTIVITY BOARD NATIONAL CAPITAL REGION REGIONAL Mavar Sts.,MalateManta 2/F DY Internatonat Udg San Weirsiv t artnencIa 715/4 YT.FE1WT L.CM Phtuppir mployment ov.

WAGE ORDER NO.NCR-1D PROVIDINGFORA WAGEINCREASEINTHE NATIONALCAPITALFEGION

continuing studies in the determination cf ihe minimum wage applicabie in tht region or industry National Capital Region(RTWPB-NCR) is mandated uncer R.A.No.B727The Wage Rationalizaton Act. to poriodianlly asses ags rates and condu WHEREAS.the Rogional Tripanite Wage and Productivity Bonrd

gocds/servicos,as detorminod by RTWPB-NCR and confirmed by the NWp and under Section 3.Rule iV of the Amended Rules of Procedure on Minimum NwpC.the Wego Order may not be disturbed for a period of twetve 12 montha from ita offectivity unless there is a supervening condition, such as extraordinar Nt C Fixing issued by the National Wages and Productivity WHEREASWao Order No.NCR18 took effect on 04 October 2013 hGroRB orc -etroleum prouig ommissk nc RSi0

Philippine Trade and General Worker November 28.2014 a petition for Cnn undred Fony Six Peso8 and Eighty Contavos (P146.80 wage increase pr day WHEREAS,the Association of Minin F Janizatic um Yogo Ear (AMWEA-PTGWO) TIGd on

conducted consultations notu propro sectors on January 29.February 0 ad 17.2015.respectivelyand a pubtc heafing on March 6,2015.to datarrmin tine propnety of Issuing a new wage orcpr WHEREAS.after due notic to all concerned ectorsthe RTWPB-NCR vith labor. employor and novon

March 6.2015 a potition tor a Dno HundrodThiry Six Feeon3800cros -board dailywageincroas WHEREAS. tho Trade Union Congresa of the PhitippInes titex

HINTERNAL COMMUNICATIONS DIVISION SUREAU OF INTERNAL REVENUE LN ost of living without impairing the viabiity of business and industry programs level ol productivity to pramote economic growth and generato amploynnnt and to busiriass croase ahould confom to the standnrdcritria prescribed by law onditions of the region tha RTWPB-NCR has detamined the nood io provie s-the-board increase. suggostod that rubaeguent pethiona augment the incomo of workersthore is a need to buld ihe cpacity o WHEREAS,the Board,duly noting that tho TUCP potition prnyed for ar WHEREAs.afier a thorough evaluetion of the exieting socio-econam WHEREAs,consistent with the governments policy of achicving higho with immediate relef meafures to enable them to cope with the naing enterprisestoi competitive through productrvity inGVETuEr farwase

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Republic Act No. 6727, the RTWPB-NCR hereby issues this Wage Order. NOW THEREFORE, by virtue of the power and authority vested under

Section 1. NEW MINIMUM WAGE RATEs.

Workers and employees in the National Capital Region shall receive an increase in the existing Basic Wage in the amcunt of FIFTEEN PESOS (15.00) per day. a.) Upon effectivity of this Wage Order, ait private sector minimurm wage

b) The new daily minimum wage rates of coverad workers in the private sector in the National Capital Region shall be as follows:

Agricuiture (Piantation ard Non Non-Agricutture Private Hospitals with bad capacity RetailService Establishmonits Manufacturing Estabfishmerts regularly amploying leas than 10 workers Plantation) of 100 or less empioying 15 workers or less SectorlIndustry F414.00 R 414.00 R414.00 451.00 R 414.00 Basic Wage Incroase R15.00 15.00 2 15.00 R15.00 P 15.00 Basic Wage R 466.00 R429.00 P429.00 R429.00 2429.00 Wage Basic New R 15.00 P 15.00 R 15.00 P 15.00 R 15.00 COLA Wage Rates Minimum 481.00 p 444.00 P 444.00 R 444.00 R 444.00 New

Order shall apply to all minimum wage earners in the private sector in the region. regardess of their position, designation or status of emgloyment and irrespective of the method by which they are paid. Section z. COVERAGE. The wage rates per day prescrioed in this

persons in the personal service of another, including family drivers, and workers of duiy registered Barangay Micro Business Enterprises (BMBEs) with Certificates of Authority pursuant to Republic Act No. 9178, as amended. This Wage Order shali not cover kasambahay/dornestic workers:

shall not exceed sight (8) hours of work a day. rates presoribed under this Order shall be for the narmal working hours which Section 3. BASIS OF M!NIMUM WAGE RATES, The minimum Wage

the service contractors and the contract shall be deemed amended accordingly. wage rates prescribed in this Order shall be borne by the principals or clients of contracting out of projects and for security,janitorial and similar services, the Soction 4.APPLICATION TO CONTRACTORS. in the case of

prescribed wage rates, the service contractor shall be jointly and severally liable with his principal or client. In the event, however, that the principals or clients fail to pay the

covered workers and empioyees in the increase in tuition fees for School Year INStIruTiONs. In the case of private educational institutions, the share of 2015-2016 shall be considered as compliance with the wage rates prescribed herein. However, payment of any shortfall in the wage increase set forth herein shall be covered starling School Year 2016-2017. Section 5. APPLICAtIOn TQ PRIVATE EDUCATIONAL N

fees for School Year 2015-2015 may defer compliance with the wage rates prescribed herein until the beginning of School Year 2016-2017 Private educational institutions which have not increased their tuitien

Wage Order No. NCR-19 2

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rates prescribed herein starting School Year 2016-2017. In any case, all private educational institutions shail implement the wage

including those who are paid on piecework, "takay" "pakyaw" or task basis. shall be entitled to receive the prescribed wage rates per eight (8) hours work a day, or a proportion thereof tor working less than eight (8) hours. Section 6.WORKERS PAID BY RESULT. All workers paid by resuit.

(75%) of the applicable minimum wage rates prescribed in this Order. of apprentices and learners shali in no case be less than seventy-five percent Section 7. WAGES OF SPECIAL GROUPS OF WORKERS. Wages

insofar as their wsge clauses are concerned to reflect the new minimurm wage before the effectivity of this Order shali be considered automatically modified Tates. All recognized learnership and apprenticeship egreements entered into

minimum wage rate prescribed herein pursuant to Republic Act No. 7277. otherwise known as the Magna Carta for Disabled Persons. All qualified handicapped workers shail receive the full amount of the

by the Board, based on documentation and other requirements in accordance with applicable rules and regulations issued by the NWPC, the following may be exermpted frorn the applicability pf this Order: Section 8. EXEMPTiONS. Upon application with and as determined

2. RetaiVService Establishments Regularly Employing Not More Than 3. Establishments Adversely Affected by Natural Calamities 1. Distressed Establishments Ten (10) workers; and

this Wage Order may file an appeal to the NWPC, through the Board, in three (3) printed copies, not later than ten (10) days from the publication oi this Wage Order. Section S. APPEAL TO THE COMMISSION. Any party aggrieVed by

increase set forth herein, provided that an agreement to this effect has been forged between the parties or a coliective bargaining agreement provision the CBA, any increase granted by the employer shall not be credited as complian ce with the wage rates prescribed in this Order. an employer in an organized estabishment within three (3) months prior to the effectivity of this Orcer shall he credited as compliance with the prescribed allowing creditability exists. In the absence of such an sgreement or provision in Section t0. CREDITABLE WAGE INCREASE. Any increase granted by

within five (5) months prior to the effectivity of this Order shall be credited as cornpliarce therewith. In unorganized establishments, any increase granted by the empioyer

employer shall pay the difference. Such increases shall not inctude anniversary increases, merit wage increases and those resulting from the regularization or promotion of employees. In case the increases given are less than the prescribed wage rates, the

application of the wage rates prescribed in this Order results in distortions in the amended, otherwise known as the Labor Code of the Phillippines. wage structure within the establishment, it shall be corrected in accordanco with Wage Order No,NCR-19 the procedure provided for undar Article 124 of Presidential Decree No. 442, as Section 11,EFFECTS ON EXI5TING WAGE STRUCTURE.Where thel Page 3 of 5 RURFAU OF INTERNAL REVENR UECORDS MGT. DIVISION SEP 0i205/ 255 .M

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Employment - National Capital Region, and shall be the subject of enforcement proceedings under Articles 128 and 129 of the Labor Code, as amended. non-compliance with this Order shall be filed with the Department of Labor and Section 12. COHPLAINTS FOR NON-COMPLIANCE. CompaMs fo

INCENTIVE PROGRAMS. In order to sustain rising levels of wages and to adopt productivity improvement schemes that will improve the quality of fife of and motion studies, good housekeeping, quality circles, labor and management enhance competitfveness, labor and management as partners are encouraged workers and in turn enable them to produce mofe and earn more, such as time programs. cooperation as weli as implement gain-sharing and other perfomance incentive Soction 3 PRODUCTIV{TY AND OTHER PERFDRMANCE

shali be construed to reduce any existing waga rates, allowances and benefts of any forn under existing laws. decrees, issuances. executive orders and/or under any contract or agreement between the workers and employers. Section 14. NON-DIMINUTION OF BENEFITS. Nothing in this Order

perrnanent injunction or temporary restrairing order may be issued by any court, tribunal or ather entity against any proceedings before the Board Section 15. PRDHIBiTION AGAINST INJUNCTION. No preliminary or

bargsining for higher wages with their respective employers. construed to prevent workers in particular firms or enterprises or industries from Section 16. FREEDOM TO BARGAIN. This Order shall not be

corporation, partnership or any entity engaged in business shall submit a January 31, 2016 and every year thereafter in accordance with the form prescribed by the National Wages and Productivity Commission. verified repont on their wage structure to the Board not later than Section 17. REPORTING REQUIREMENT. Any person, company

R.A. No. 6727, as amended under R.A. No. 8188. comply with this Order shall be subject to the penalties specified under Section 18. PENAL PROVISIQN, Any empioyer who refusss or fails to

are hereby repealed, amended or modified accordingiy. regulations pr parts thereof inconsistent with the provisions of this Wage Order SeCtiOn 1O. REPCALING CLAUSE. All orders. issuances, rules and

Wage Order is declared unconstitutional, or in conftict with existing law. the other provisions or parts thereof shall remain valid. Section 20. SEPARABILITY CLAUSE.If any provision or part of this

and Productivity Board-National Capital Region shall submit to the Commission the necessary Rules and Regulations to impierment this Order subject to approval of the Secretary of Labor and Employment not iater than ten (10) days from the publication of the Wage Order. Section 21. IMPLEMENTING RULES. The Regional Tripartite Wages

guide private establishments in the formulation, adoption and implementation of schemes that an enterprise may provide based on agreement between workers the Two-Tiered Wage System, Wage Advisory No. NCR-01 has been issued to productivity programs and performance and management. Section 22.ADVISORY ON PRODUCTIVITY BASED PAY.Pursuant to and productivity-based incentive

Wa$e Order No. NCR-19 Page 4 of 5 EUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION SEP 02015 2:J5P.M eMAgA

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(15) days after its publication in a newspaper of general circulation. Section 23. EFFECTIVITY. This Wage Order shall take effect fifteen

APPROVED

Manila, Phitippines, 16 March 2015

ANGELITAD.SENORIN Labor Representative ICENTE LEOGARDOJR Employer Representative

OsE F A GERMAN N PASCUA,JR Labor Representative Employer Representative. ALBERTO R.QUIMPO

ROSEMARIG.EDILLON Vice-Chairperson SLAL FERDIN Vice-Chairperson ID L.MANFOSTE

ALEXV.AVILA Chaiperson

as possible. All revenue officials and employees are hereby enjoined to give this Circular a wide publicity

J- 5 BUREAU OF INTERNAL REVENUE RECORDS MGT DIVISION SP2015 25SPM M Commissionef of Internal Revenue KIM S. JACINTO-HENARES 034865

RECEIVED

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