RMC No. 88-2017 — Publishes the Daily Minimum Wage Rates in NCR pursuant to Wage Order No. NCR-21

BUREAU GT HTORNAL REVINUE RECORDS MST. DIVISION

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE RECEIVED S8`2:& pm DCT 1 2 20i17

100. IPP September 25, 2017

REVENUE MEMORANDUM CIRCULAR NO. 87-2014

SUBJECT Publishing the Daily Minimum Wage Rates in Region IV-B Pursuant to Wage Order No. RB-MIMAROPA-08

TO All Internal Revenue Officials, Employees and Others Concerned

No. RB-MIMAROPA-08 issued on September 05. 2017 and published in The Manila Times on September 09.2017: For the information and guidance of all concerned. quoted hereunder is the full text of Wage Order

REGIONAL TRIPARTITE WAGES AND PRDDUCTIVITY BOARD Z Lura Bwg n traa St Na*ionai Wae Conattmpn ot Labor ard Emotyment Republic of the Philippings MIMAROPAREGION nfryr bt

WAGE ORDER NO.RB-MIMAROPA-08 PRESCRIBING NEW MINIMUM WAGE RATES IN MIMAROPA REGION

MIMAROPA Regor hteoter telare ase Bord mndatec by Repubic At 777 (Ie W Ratcnaato Act porindy aness wape ranes and conduct comtrarng sada t ge deterr appicable an the region cx irdustry WHEREA5.try Regcne Triparsts Wagas and Poouctvity Board reron et the rrum wag

adustrment urxior Wage Orner No IV-B-07 which took offect on [cbruory3 m the 200 WHEREAS. no wage petition was fied rw dxd a suporvonng (evert ecur motg than tyn (2 years sur h jast minru wac

Regon on Octobet 2016 in Ooccentai Mndoo.on 1 Nave Mindoroand or 75 Aprai 2017 in Rombion. to cetermne te propnety mf tssung and wah due notce w coerned sectos, te Boad -motu prepo" conductad Marndugue, on s finoennex 2016 in Paiawar staenwdore a now wago order for nmum wme farners WHEREAS n tw absonce of both a wago pnuion a a supervening evert csutinpnaounr rearros a 0207Oena (s) poes ot he mbe: 201e in

conitons in the Repon. the Board has detorminod the neod tm prove wrkers mmed ate roixt measures t enabie thern to cope wth the rising cost of WHEREAS ater a thorough evaluation ol the: existing socic-econom

en Firsi Tier that the minimum wage should be nigher than tre povetty threshei? but lower than the piovaitrg average wage. vanous criena under RA G727 ard the Guxeinm ct tw Comnvesrr pen caary WHEREAS,m soting the ms nim weaa fhe (oam has to crsde tt

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Region of wage standarde. the Brard drcded to stmplity the sector ciaseificntimn r te WhEREAs,for the efiective ang effoiont odnnistrato and ntnrcemen

Rogona Tnpatte Wages ano Productvty Board MIMAROPA Rfryon. he eby Feo.tc Act No o727. oeww nowm as t Wag Rgonoor Aclte issues thia Wngo Oroer NOW THEREFORE ty ynuc o the Dt ine aunorm sk nae

INCRESE.U efevy c ts Wag= Ord Socton N NEW CLASSIFICATIONS AND MINIMUM WAGE

The sector clascificaton shall be changed into "Estabirv merts with Wee 10 wokers ard above" and Estaolshuarts with loss fman AteAs* Th previous area classiicatons shal be rnergen as Al

There shal be an increase in the busit wage as fo lows

For workerr in Estabishment wth 10 workerr and above a FFTEEN PE$O (P15O0) De Cay DSC waK FaIea5e x 0 g wen in two (2) trarohes

P 5.00(1Tranche P10.0 Amount ol Inciease Ianche Upon Effectivity FebnuayTan Date of Effectvity

E For workes in Estabhshment with iese nar 10 wokes a be given in fou {4} tranches FORTY-SEVEN PESO (P47.0Q} per day DasIC waqe increase to

P11.00 P12. P12.0 P120Tranche Amount o increase Int Tranche n Tranche d Tranche February.2019 Upon Elecvty AuAUst Fetuay Da Effy 1.201 20

BUREAU OF INTERNAL REVTNUF RECORDS MGT. DTVISION Page 2 of 7 OCT 1 2 Z0i7

46 2:05pM RECEIVED

Reg m shal de as toliows Tnufn wrge ratas c towet Section NEW MINIMUM WAGE RATES. wo tne orwme souta n Mmaen ne new daty

Sectornndustry Wage Under Minimum Wo No. TVB-O Effoctivity Upt>h Wae Kr #m UT Hts February 1,201 Sacond Tranche TMO W Waye tiate Mtt H A0,2018 Kerar Third Tranche Wa ge Ehectavify WaDr A3tn Min:jum H Fbry1.201 Iourr Traxhe fa WYaur W+*

All Sactore

Lutaeaanrin wh lC workers art atove 285.00 C 29.0 M 3

Enor w han 10 235.00 13 00 247.00 2 2h8.0e 1* WXES

Chder shall apply to all prwate secto mumurn wage woekers n the Fegor Sechon 3. COVERAGE The ware rcrease preseribed r- this Wage

ar thwe mathod by whch theit wages are paid. regardiess of tneir position. oeagnation or status w enpioynert and iraspectve

an the persoal servoe ct another including fanily drivers and wofwere oi July utRA 178 Iegestered Barangay Micro-Business Enternriser with Certificate ot Authonty This wage Order ahall rot covet household or domestic workers persons

wage rates presenped urnder thes wage order shall be for the normal wnrxirg nours wnch ahall not cxosed eig (8} tcurs r wwk a y Secton 4. BAsIS OF NEW MINIMUM WAGE RATES. The mirTuT

tate for aight (B) nomal wofkihg heurs a day or a propurtion thereos for wprkirg wrkers pad by resurt. ircludng those whn are pad on pecework takay tss than egh (B) bour oakyaw or task basis alall be entticc to rooovo tlc praecnbcd minimnm wp Soction 5 APPLICATION TO WORKERS PAID BY RESULT

SeCtiOn 6. APPLICATION TO SPECIAL GROUPS OF WORKERS

of tne appticablo menimurn woge rates prescrbed n thus Crder Appentices and eairot ha toceive not s tan ony fve (7 prr

Page 3 of 7 BUREAU OF INTEUNAL REVENUF RECORDS MGT. DIVISION RECEIVET OCT 1 2 2017 00 2.05pa

befate the effectivity of ths Order shall be considered automaticolly rodidied Taofar a trer wage cares are concerwd to ref ect me new prescrhef wnge I Al recognized learnersup and apprentoosnip agreemerts entered ute

as Maanu Gara for Disahed Tersors m nmum wage rate prescribed terein pursuant to R A Al gualfac nardicapor workers sta eew he tul aror ss tre 7277.0ew k

he fweaeribed minimum wee fates for oovered workors sral te borro ry te aceoringy t the prinapal or oient fone to pay thr rescroed m-nmur wmge ra"os, the xnatrctionspfviee conractors shaf be jpimty a td saveral y aa ir wrr the prncapal or client ornca! or chents het od the e e of contaas tge constructon.securtyantofal and s miar swvues SOCtIOn 7. APPLICATION TO CONTRACTORS/SUB-CONTRACTORS TIEAE rke

INstITUTIONs.in the case ot prmato owaonal nattutors. te sare of cooteooeraneenwesin tener esfoSya 2017 3018 shall be oonsicelod as conp anee win the Sotton B APPLICAtION TO PRIVATE wIr EDUCATIONAL

preranibou in thrs Wage Crdor minimum wage rates cel forth in the Wage Order shall te cowerea startrg School Year 2018-2019 However. paynen ot ary shoroll n re

Wage order fo te Scroot Year 2ot7.2019.mw defe compliarce with the pronsiors ol th* Prvate educatonal inatitutioos, whict hawe nct increasod thou tuitirn foms

animum wage rate prescrbed nerein startirg Sch wol Yeer Z018-20 t8 in any case al privats educatonal relituicrs shat omturront te

TRANSFERRED EMPLOYEES. The minimum wage rate of workers, who by te nate of thei work hawe to travei shal be those apphcable ir the donicte or heao office ot the empiwyer. Fo those woxers wrekrg r branche M establehrents in w outside the Region the mnrmum wage wtos sral ce Whose applicabie in the ptace whare they arc atatirned or based Sectian APPLICATIONTOMOBILE. BRANCHAND

tarang eroyed by the wokers pior to surch tarsfer citymunicipaity shall not be a valid grourl tor the teduction ot tho wnoe ratos The trarsfor of poraonnel from a high mie ctyimunicipaliy to a ower rate Workers trarstarred ma fate municrpalty to a higter rae municipality shan tr enttlec to the runinum waga raros appicable tharen

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Page 4 of 7 BUREAU OF INTERNAL REVENUF RECORDS MGT. DIVISION

RECEIVED DCT 1 2 2017 W 2:o5pM

p t the effoctity ot o Wac Drder shal tw ctedited as corrwre wth the piesened nrrease set torn neen.t cipessty pevaed tor an oyrec upor t s conovo ta*gamng agreemer srec m ar emoicer n an orgaried ostahisnnont wrn tree t th SeCtOR 10.CREDITABLE WAGE INCREASE. Wagf hcaaees

within three (3) months prinr to the efiestivity ot thue Wage Order ahall tr c*ecired as compl ance therowith Ir unotgarzed cstabisnmerts wagr ncreaves oranied y th epae

ea tne empkyer s pay ne dfereco Sch trcreros ahal n nclude Ieguianraton o ponolof o cmpoyees neayvaoenoreasesmewage esea nn reteue tont r such incteason are tess thar the pncnted minenum wage rclease

acoordancs wrth the procedure under A tcle 124 af the Labor Code, as applicotion o the wa ncreases prencribed r tus wage nrxier reaulls ir drsiorton in the wae structurs wthin tne oniabnshment. t shall ke corracted ir BrGroec Secton 11. EFFECT ON EXISTING WAGE STRUCTURE. Where the

SeCtion 1Z.PRODUCTIVITY-BASED WAGES in rae tc sustair riarg levels of wages ard enhance compotivenese, private paincsses are for the Supply Charn in the Tourism Industry ISTIV Productvity Awareness enoouragod to ndopt productrvity imgrovemen schemes suct a Sevice Qualty Program.5s good nouaekeeping tme and motion stucies as we as impiornet

ad tochcal asstanopursuan to RepuoAt No.607 Paucry ncent we schomee. Accordingly the ooard shal provide tne reoonsary stures Incentw /c cl 1090 areen prriucvty au gan snanr ncrams and ono cbatod oroductivry

frorn conpliance with the prpvisions pt this Wage Ordet Howewe in case o a advoreoly affecied by caarnitier such as natural ardiot human inducex disastes calamity. tre Bourd may accept apploaions for exerptions for establlshments Section 13. ExEMPTION Ths Wage Ordar shall not allow exerTption

Bcard wnthin ton {10} calendar days frorn the publication ot this Wage Ordet the Wage Ordar may file a wenified appeal with the Cormnisaon thougn the SeCton 14. APPEAL TO THE COMMISSIONAy aY e Y

Ooe srn ie wh te Commso an uxelakes win aurey or su olor does mot operate to stay the Wage Order uness the party apxalng suh Wage Soction ts. EFFECT OF FILING AN APPEAL. The FIng of the appaal

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BUREAU OF INTERNAL REVENUE

Page 5 of 7 KECORDS TGT. DYISION

4b 2;QpAV OCT 1 2 2017

RFCEIVED

sahsfaciory to the Comminaon for paymen m te coresponding noteaaw In empicyees atiected by the Wage Order ir the event surh Order is affrmen

the Dupament o Lator ano Emedoymert txf) nawrg aasdue ors re ror-compliane with ths wage Oraer she x koo wtm tw Reaorar nt wohplace ard shall be subject to erher mandatory tuny (3o aeys nr eton and mediation piocoan unae Smgle Lntry Approach 1SEA c Copiem Inspe ctan especially tcr amonymous complaint SEnA fas.the oaao becomes subect of enfrrrtrent pioceedings unde Arcis 122 and 129 of the tabot Code as amenool SeCuof 16. COMPLAINTS FOR NON-COMPLIANCE Co"pans far Aowarer f sethomenl Lner

under any contract or wg oomern betweer worke s and empioyerr Oider shar be contrard to tedre any exstg wage ratas aowares w bther Denefitr undet cxstng laws. ceeoe esam and ereu a i SeCtion 17. NON-DIMINUTION OF BENEFITS NotnF r Wage

constnec to otevem workers in partreuiar fums or ente prises or induatros from targanrg tor hgher wages watn ther tezpoctve ompbyers Secton 18. FREEDOM TO BARGAIN.his Wage Ordu shai nol be

corporation, parinership or any entity enguged in business shal sutme sr temzed listing under oath of their tabor component to the Board mot wter than January 31. 201a and every yoar thormafter in acordance with the iom prescrbed py the National Wages end Productiviy Commission. SeCtiOn 19, REPORTING REQUIREMENTS ATy . COmpanY

pay the minimum wage tate peserbes g ts wape Orger sha pe suot t the penalties imposed unoer R.A 6727 as amendec ty R.A E18a Section 20. PENAL PROVISION Amy enpioyet whc telusee or fails 1o

trbuna c otner entty ogainst aw prcoed ngs bofore the Board permanent injuncton or temoorary restraining order may be issuod by ary coun. S#cGon21. PROHIBITION AGAINST INJUNCTION. No peiEMIn9ry 0

reguiatiors or parts thereof inconsisten with the provisions ol tnis Wage Onde are hereby ropealed,amarded or mpdified accordingly Soction 22. REPEALING CLAUSE A1 orde. Uaos sa

BUREAU OF INTELNAL REVENUE P age 6 of 7 RECORDS MGT. DIVSION

DCT 1 2 2017 Y 2:0o RECEIVED

Wage Orner is cec ared uncoratitutonal, or n conflirt with exishrg tw the othe provksors cy parts thereof shail refnain vald Soction 23. SEPARABILITY CLAUSE H OnY DOYISION C DAN O UNE

provisions of the Advisory on the mplementatiof ot Productivry-trrentwves Pay which the Board uaued fot the Toursm Inriusty. wuployers who fenrxarsec ar? based pay to thetr werkers, pased ar indicators like business penofmnnou, nbor Doatvy wxk uohaaour comoetveness o ostanisrments annng oners vaaue the cnntribution pt ther workera may povkie prckiuctivty anr meen wos SOCtIOn 24. IMPLEMENTATION OF TIER-TWO. Pursua te

and Poduelrwity Board - MIMAROPA shal sumri tr ne MW 1r reessar Rues and Regulatons to implormenl this Wage Ordol aubject to the approval te Secrelary of Labo ard Employment nor iater than ten (0) days fram the Dubicat cn of the Wage Ovder Soction 25. IMPLEMENTING RULES Yr Rgon Ioar Wscet

(1oi ovs ahor ds publratirr ur a newsoapee o oerera ctcaat cr Section 26. EFFECTIVITY. T tts. Vasgr Oner sha tabe eet Fitee

MO, pri poos APPROVED ths Sth day of Seplembe 2017 a: Calapan City, Q*ontai

ROMEOR.ARICA Board Mernbor osias c.navarro Boaro Memho

ARIUSW.GUERRERO Board Mernter Board Member VACANT

SUSAN A. SUMBELINg Moe.Charperso JOELB.VALERA r wcnmer

Alvin m. villamor Crarperson

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

amy

J-5/momd Commissioner of Internal Revenue CAESAR R. DULAY 00959 3

BUREAU OF INTERNAL REVENUE RECORDS MGT. DTVISION Page 7 of 7 RECEIVED 0 a:arpM DCT 1 2 2017