RMC No. 108-2023 — Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region III (Central Luzon) as prescribed by Wage Order No. RBIII-24

BUREAU OF INTERNAL REVENUE .. REPUBLIC OF THE PHILIPPINES "DEPARTMENT OF FINANCE . National ffice Building Quezon City BUREAUOF INTERNALREVJUE RECCRUS MGT.UIMISION JNNTIYY OCT 10 2023 COADACO T0og e

September 29, 2023

REVENUE MEMORANDUM'CIRCULAR NO.1O3- 2023

SUBJECT Circularizing the New Daily Minimum Wage Rates in Certain Sectors/Industries under Region III (Central Luzon) as Prescribed by Wage Order No. RBII1-24

TO : All Internal Revenue Officials, Employees and Others Concerned

concerned, this Circular is hereby issued to circularize Wage Order No. RBIII-24 approved on September 19, 2023 and published at The Manila Bulletin on September 30, 2023: For the information and guidelines of all internal revenue officers, employees and others

Ropbic ct mo Phapan

GNA TRSARTAE WAIES ANDPACOWTIMTY BAXO RE NaTKwLTES APROOUTMVCeWnuSsIO

WAGE ORDER NO.RBI-24 PROVIDING FOR X MINLMUM WAGE INCREXSE IN REGION II

Wogs Rationafiaton Acr. to penodialy aner ("Board') is mandaed unier Repudhic At No. 6727, oterwire known dr "The conunuirg *tudies in the deierrunatonof the mnonun wage afplcabie v the renon or mdunry: WaERrns, the Regiom Tupanie Wages nd Pioiiaiviy Boud il! wage Iaky ard condtct

WHEREA3.he curent WageOrdcrNa.RBIIl-33 ook efecton 20 june 2022:

Madwu L." Cabim and M. Anlyn Almadin Mranal ("Petitionera") see kug * Om Thotaand One Hundred Pe .. (Pipl.i00.00, per day minimum wage iryieaxe for al woikets m the puvate tecbr in the iegion: WHEREX3,Ue Bourd IeoNed on 13 junc 2023 a pxixn Wed by Mr

folowng mneof consuutipn and pubichetirg b a propixty ofiring a mm wage order: WHRExS, anci ouc notcc to all atakeholdera. the Bo. d condcted te tetmie i

18 july 2023 Date Public Consulations Clark F reeport Zono, Pampanca Venu.

08 August 2023 31 August 2023 22 August z023 30 August 2023 21 July 2023 2S July 2023 Cabanatuan City Nueva Ecija Oiongapo City. Zambales City of Malolos, Bulacan Balanga City. Bataan Tarlac City, Tarlac Baler. Aurora

04 Septembe1 2023 Public Hearing City of San Fernando. Pampanga

the punk hearng. b pieent the t ve w and evderxe.a well a theil wineere. d any,in mppon oiiher petaion WHErExs. te Pe ttoreis were c Ded and given the opponunity duing

WaEREAS, all the anendocs, organization concenvod atakohoiders, and intetosted groups who stand to be directy afiectod by tho Board's action, wore heaning conductod in Rogion I: givon tho widoat opportunity to bo heard during tho consuliatioru and pubiic

in the Omribus Rules on Minimum Wago Dotermination: Yariou Critaria undet Republic Act No. 6727. as woll as the procedures laid down WHEREAS, in sotting the minimun wago. the Board luas to con adet the

cconomic conditions in Rogion tl, the tolowing were established. WHEREAS, aror * thorough roviow ard ovaluation ot tho existing socio.

+ The Consumor Prico index ("CPI") in Reson Il incieased to

128.7 in August 2023 from 117.1 fn Juno 2022:

b. The 202l poverty throahold in Rogion lll, baaod on tho latost available data providod by ue Philippino Statistic Authonty ('PSA"). fot an averag+ taruy dizo of ave (5) is in tho amount of

Fow Kundred Thirty-Tluoo Peeos (Php433.00): and

C. Banod on the iateat availablo data proyidod by tho FSA,Region Ill is among the nine (9) regions wth *conomic growih ralo abovo tho national lovel Tha Grons Rogional Domestic Product ("GRDP'7) ot Rogion UI is at 8.1X tor 2021.2022 period wsing constant 2018 prices.

pay, needs of the workers and uot fanules. and productivity oi businets ontorpr*os: *ociocconomic oonditions in Rogion I and ite provincos. the Board tol coraidered the positions and viows of all intereated parties, tesults of tho survey givon during the conswtations and puotic hearing capaciry of the empioyers tol WH RExs, during the detiberaton proces, aido trom tho ptovailing

WHEREAS. the Board doomed it jwt and oquit ble to incroaso the dauy

ot the worker'a wages, the oconomic growth, and the poverty tuoshold in Rogion minimum wage, considering the anount neodod to roatoro the purchasing power

Republic Aci No. 5737. tho Regionl Tripartite Wagos and Pioductivity Bourd Ilt hateby iasues this Wago Ordor. NOW TBEREFORE, by virtuo of tho powar and authority vesicd undo!

Secton l. Amonat of Incrase. Upon otlectivity ot this Wage Order. minimum wago oirners in the private sector in Rogion Ill ahall receive the amoun! o( FOrTY PEsO3 (Pap40.00) incrotre tn tho banic wago pot day.

in Rogion [ll atull bo as tollowa: Secdoa 2. New Minimum Wage Rates. Tho new daily minimum wago ratos TNEAUOP INTERNAL RET JUE NNNI ocT 'g 98 W

RECURDS MGI.UIVISION

Proviace o BathaN, BolACan. NUEYA ECHA,PMPANOA. TTTC.ZMS PiOvtACE of AURORA

Sca Ladastry Hntx W.O. UA MW W N W Wada W.O. R-23 MW tocrw W* Minimum Wt M

Noigricnitare Spon ottottvhy Spea +aectvity

Wita 10 o max* Inabishnea Wo t 460.00 140.00 1500.00 1409.00 40.00 1449.00

Wahian tan 10 Enubbriumopts 453.00 P40.00 1493.00

Woi k aTGGh

Pintation 1430.00 140.00 1470.00 1394.00 140.00 1434.00

Noor Plation 1414.00 140.00 P454.00 1382.00 140.00 1422.00

Retatl / Sevico

Wih tO ot more Eubne wotkon 1449.00 140.00 T$89.00 344.00 140.00 384.00

witaln than l0 tabanane Wohy 1435.00 140.00 P475.00

excood esght (8) hotrs of work & day. prescnibed under this Ordor thail be fot the normaI working hours which ahall not Secton 3. Basis of Miatmam Wage Rates. Tho minimum wage ratos

minimum wage ouners in the private sector within the region, regardless ol thei po iton, detigmation ot status and trrespocuive of the method by which theur wagot We paid. Secton (. Covered. The wage incretre pteecnibod hercin thall apply to al

Increase shall be doalt with puraant to the provinion of Section 12 of Republic Act No. 6737. as unended by Ropablic Act No. 8188. partnor hip, attociation ot ontity which refusos or tast to pay the prescribod Sectoa 5. Poaal Prorisloa. Any persoa, corporadon. trit, arm.

days trom its publication in a newepaper of gonerd circua ton. $octon 6. Etectiviy. Thts Wage Order ahall tko otoct aner fntoon (1s).

Pampanga. Philippines. APPROVED this 19* day of Soplember. 2023 at the City of San Fernando. UREAUOFTNTERNALRE NUE T.nrtI OCT'10 2023 Oo m (6r7a70m)

ci CJRDS MGT DIV+SION

2.M A FLORDELIZXMRIK C. REYE-RAYE MARCO D NEPOMUCENO

Employar* Soctor Boud Membcr Employer' Soctor Board Mmbor

TAUL C AEMODO Workarn' Sodtor Board Mombor Workor' Sector omboi

NEDA RogionaI DHector/ VErRTY Vico-Chairperson T.ESGUERRA DTI Ote-RogionX Diroctor/ DROID Vice-Chairporaon PA

GRaD! :E M.PXNLTZC

DOLE RGO DOGO Chaupot on

All concerned are hereby enjoined to be guided accordingly and to give this Circular as wide a publicity as possible.

Commissioner $f Interna Revenue ROMEO D. LUMAGUI, JR. bo. J5 (per RDAO no.. Date of Signing: OIC - DeptyCommissioner MARIDUR V. ROSARIO Operatiors Group Officek-in-Charge d7 -2023 10 709 125 23

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TGTEEAUOF TNTERNAL RE HHUE nnTTTyi OCT ORON p T 1 0 2023 t6:3qrm}

RECURDS MGT UViSION