RMC No. 48-2015 — Publishes the Daily Minimum Wage Rates in CARAGA Region pursuant to Wage Order No. RXIII-13

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August 13, 2015

REVENUE MEMORANDUM CIRCULAR NO 48 - MDIS

SUBJECT to Wage Order No. RXIII - 13. Publishing the Daily Minimum Wage Rates in CARAGA Region Pursuant

TO All Internal Revenue Officials, Employees and Others Concerned

Order No. RXIII - 13 issued on January 15, 2015 and published in the Gold Star Daily on January 30, 2015: For the information and guidance of all concerned, quoted hereunder is the full text of Wage

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SOCtIOn .INCREASEIN THE BASIC DAILYWAGE RATE

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BUREAU OF INTERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION

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Regional Tripartite Wages and Productivity Board-XI! DEPARTMENT OFLABOR AND EMPLOYMENT Natioaal Wage aad Productivity Commission Nmn Tu ding Ro SutAutuan Cty T.37cpbc0 Republic of the Philippines

b.) Effective May 01, 2015, the Minimum Daily Basic Wage of covereci workers in Agriculture - Non-Plantation and in Retail & Service employing 10 or less Industry/Sector shali be furher increased by Php5.o0.

c.} Effective September 01, 2015, the Minimum Daily Basic Wage of covered workers in Agriculure - Non-Plantation and in Retail & Service employing 10 or loss Indusfry/Sector shall ba funther increased by Php5.0o.

Soction 2. INCREASE IN THE COST OF LIVING ALLOWANCE (COLA)

Upon effectivity of this Order, ths Cos! of Living Allowance COLA} of the covered workers in Agniculture -- Plantation and Non-Plantation ard in Retail&

Service employing 1 0 or less industry/Secior shall ba increased by Php5.00

b. Effective May 01,2015,the Cost of Living Allowance COLA) of the covered workers in Agnculture Non-Plantalion and in Retail & Service emplaying 10 or Jess industry/Sector shall be further increased by Php5.co

c.} Effective September Q1,2015.the Cost o{ Living Allowance (COLA) of the covered workers in Agncuifure - Non-Plantafion and in Relai & Service

employing 10 or less Industry/Secfar shall be further increased by Php5.C0.

Section 3. NEW MINIMUM WAGE RATES

The daily minimum wage rales appiicable to covered workers in Caraga Region shall be as follows

TRYISECTOF OWTCOLADMWR Waga Order No RXI1-12 BT Upon effectiviy of {Tranche COLA he Orde NYR Wage OrderNoRXil13 DW Effectlve May 01 2ad Tranche COXA 2015 TOMYR EMfective September IWE 3 Tranche COLA 01,2015 IOMYR NON RICULTURE 33 40 288 23 288 253 268 32 26 AGRICULTURE a6s 0F a inilc 27 A3 16 23 258 28 28 20 2 2 233 a8 20 2358 28 248 2 2 268 208 RHTAIEYSERVICI Smcoying0or iess nploying more than 253 23 253 228 E 248 268 253 233 1 2 258 268 3 1 268 D

WO DMWR-Dally Minimum Waga Rate

Section 4.COVERAGE

The wage increase prescribed under this Order shall apply to the MINIMUM WAGE EARNERS in the privata sector in Caraga Regionregardless of their position designation

F stalus and irrespective of the method by which their wages are pard.

BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION SEP 0 12015 3:*33 PM

Page 2 of 7 RECEIVED M

Regicnal Trpartite Wage and Productivity Board-XII! DEPARTMENTOF LABOR AND EMPLOYMENT National Wages ad Productivity Commiion TelN.05} 312-297 ma pbyah.c Ni u Bingp. Bun City Republic of the Philippines

persons employed in tha personal servica of another, including (arnity drivers and workers sn registered Barergay Micro Busingss Enterprises (BM8E) with Certificates of Authority in accordance with RA 9178. Not covered hy the provisions of this Order are household or dormestic helpers.

Section 5. BASIS OF FAYING MINIMUM WAGE

nours, which shall not exceed eight (B} hours work a day. The minimum wage rates prescribed under this Order shall be for the niorrnai working

SeCtiOn G. APPLICATION TO PRIVATE EDUCATIONAL INSTITUTIONS

prescribed adjustmet.the employar shall pay tne dlfferenca in the School Ycar 2015-2016 employees in the increase in tuition fees for SY 2014-2015 shalt be considerec in compliance with the increasa set forth herein pravided that if such increass is less than the In the case of privale educational institutions, the share of covered workers and

School Yoar 2014 -2015,may defer compliance with the provisions of inis Orser untit the beginning of School Year 2015-2016. Private educatiomi institutions.which have not increased thsir tuition fees far the

prescribed herein staring School Year 2015-2016 Jn any case, alt privale educaional institulions shall implemen the wage ratos

Sestion 7. APPLICATION TO CONTRACTORS

the event however, that the pnncipals fail to pay the prescnhed minimum wage, the construetron/service contractors and the contract shall be deemed amended accordingly In constructionservice contractors shall be jointy and severally liable with the principals. ervices. r the case of contracts for construction projects and for security.janitorial and similar the-prescribed increases shall be borne by the _principals ofthe

SeCtiOn 8. WORKERS PAID BY RESULTS

Dakyaw or lask basis,shall be entited to receive not less than the prescribed daily minimum wage for eight (8 hours work dayor a proportion thereof for working less than eight 8 Alt workers paid by results. inctuding those who are paid on pieco work, akay

hous.

SeCtion 9. WAGES OF SPECiAL GROUPS OF WORKERS

Wage of apprentices and learners shall in no case be less than sevenly five percert

greements entered into pefore the effectivity or this Order shail be considered 75%) of the applkcable minimum wage rates. All recogrized lesmetship ard aporenticeship

automatically modified insofar as treir waga provisions are concernsd to reflect the \prescribed wage rates.

BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION SEr U 1 20s 3 : 55 P.M MaK Page 3 of 7

RECEIVED

RegionalTripartite Wages and Productivity Board-XIII DEPARTMENT OF LABOR AND EMPLOYMENT Nadoual Wages and Productivity Conmiion Tel Noo.085342-9987.cmrw1300.com mfe Tiu Buio Roaes Smt8utuan Ci Republic of the Philippines

Magna Cana for Disabled Persons wage rates prescribed herein pursuant lo Republic Ad no.7277. otherwise known as the All qualified physically-challenged workers shall receive the full atiount ot the new

SoCtion 10.MOBILE &BRANCH WORKERS

have to travel, shail be those applicabie in the domicile or head office of the empioyer. The minimum wage rates of workers and employees, who by the nature ol thair wark.

of eslablishments wilhin or outsida the region shali be ihose applicable in the place where they are stationed. The minimum wage rates of werkers and employees working in branches cr agencies

Soction 11.TRANSFER OF WORKERS and EMPLOYEES

diminish the wage rates being enjoyed by them prior io such transfer. The wprkers and wage rate applicable therein. ermployees tranaferred to other regions with higher rates shall be entilled lo the minimum The transter of the workers and employees from one region to another shall no!

SeCtion 12. PRODUCTIVITY-BASED WAGES

gainiul emptoymeat and to mugment the wagos of workers, Dusiness enierphises are encouraged-to adopl productivily irmprovernent and gainsharing programs. To attain higher levels of productivity for competitiveness, to preserve and generate

Section 13 EXEMPTIONS

of 2007 (The Rutes on Exemplion}. with and as determined by the Board in accordance with NWPC Guidelines No 02,Serles The following may be oxempted from the applicability of this Order upon application

A Distressed Establishments

2 Retail/Service establishments reguiarly empioying not more than 10

3 New Business enterprises(NBEs)and

A Establishments adversely affecled by natural and human-induced calamities.

Section 14.APPEAL TO THE COMMISSION

Commission within 10 calendar days from the publication of this Order Any party aggrieved by the Order issued by the Board may file an appeal with the

BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION. StK 0 i 20t5 2 : 5S P.M G

UMeaa RECEIVED Page 4 of 7

Regional Tripartite Wages and Productisity Board-XIH DEPARTMENT OF LABOR AND EMPLOYMENT National Wagen and Prodoctivity Commistion Trl Hna 085} 32.9987cmfwi5ah.co WTu AckSJ.P RoAkRI,Butuan Ci Republic of the Philipoines

Section 15. EFFECT OF FILING OF APPEAL

such Order shall file with the Commission an undertaking with a surely of sureties satisiaclory to the commission for payment of the corresponding increase lo empioyees affected by the Order in the event such Order is aftirmed. The fling of the appeal does nol operale to stay the Order unless the party appealing

Section 16. EFFECTS ON EXISTING WAGE STRUCTURE

results in the distortion of the wage structure within an establishment. the same shalt be corrected in accordance with the procedure provided Ior under Ar. 124 ot ine Labor Code Where the application of the increases in the wage rates under Section 2 horeof.

as an'ended.

applicability of any increase prescnibed in this Order. The pendency of a dispute arising from wage distortion shall not in any way deiay the

Section 17. FREEDOM TO BARGAIN

of industries from bargaining for higher wages with their respective employers Further, the application of the wage increase shali not apply to the existing wage alre ady neqotiated under the company's collective bargaining agreement. This Order shall not be construed Io provent workers in pafticutar firms or entefprises

SectiOIT 18.COMPLAINTS FOR NON-COMPLIANCE

may be Tiled wilh the Provincial/Regional Office of the Deparment of Labor and Employment (DOLE) and shall be the subject of enforcoment proceedings Under Art. 128 and 129 of the Labor Code, as amended, withoul prejudice to criminal prosecution which Complaints for non-compliance with the wage increase prescribed under this Order

may be undertaken against those who fait to comply.

SectIon 19. NON-DIMINUTION CLAUSE

orders and/or any contraci or agreement between the workers and employers. ilowances and benefits of any form under exisling laws decrees issuances,executive Nothing in this Order shall be construed to reduce any existing wage rates

Section 20. REPORTING REQUIREMENT

Any person, company, corporation, partnership or any ontity engaged in business shall submit a verified ilamized listing of their labor component (a the Board not later than January 31,2016 and every year thereafter in accordance with ths form prescrited by the Commission.

BUREAU OF INTERNAL REVENUE RECORDE MGT.DIVISION SEP 11 205 . O.M

FECEIVED Page 5 of 7

Regional Triparute Wages nnd Productiviry Board-XI DEPARTMENT OF LABOR AND EMPLOYMENT National Wafet aad Productivity Commiesins Tel, Not (0l 442.g987 coa3: rtwpu13yahoo.co Nimte Thu Buidirg.JP. Rosce Btreet, Buluan Chy Repubhc of lhe Phitippines

Section 21. PROHIBITIQN AGAINST INJUNCTION

by any court, tribunal or other entily against any proceeding before the Board as provided for under RA 6727 No preliminary or parmanant injunction or temporary restraining order mgy be issued

Section 22, PENAL PROVISIQNS

fails to pay the prescribed adjustments in this Order shail be subject to the penal provisions under RA 6727 as amended by RA 8-88. Any person, corporation, trust firm, partnership, association or entity which refuses or

Section 23. IMPLEMENTING RULES

The Board shall prepare the necessary rules and regulations to implement this Order subiect to the approval ot (he Secrelary of Labor and Empioyment.

Section 24. REPEALING CLAUSE

All orders issuances.rules and requlations or parts thereof inconsistent with this Order are hereby repealedamendad or modified accordingly

SaCtion25.EPARABILITY CLAUSE

application of such provision or part thereof to other persons Or circutnstance shall not be affected thereby. ametahce. If any provisions or part of this Order, or the applicalion thereof to ary persor or is held invalid of unconslitutional. the remainder of the Order or the

Section 26.EFFECTIVITY

This Order shall take effect fifieen (15 days afler its publication in at teast one ( eswspaper of general circulalion in Caraga Region.

APPROVED.Butuan CityPhilippines.January 15,2015

BUREAU OF INTERNAL REVENUE RECORDS MGT.DIVISION SEP 0 i 2015 3:53 P.MM MAUan

Page 6 of 7 RECEIVED

Regional TripartiteWages and Producdviry Bourd.XII DEPARTMENTOF LABORANDEMPI Nanonat Wagea and Produeivity Cnntmiaion Repubiic ofthoPhar OYMENT

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JOSE Labor sociorRoptosontatvo ASORIANO Managogem Sc Re MJORGE osoniatrvo

MrROLANDODAHANG Labor Soctor Rousentative Monngement Soctor Ropresontatve M.JOCELYN F.YBE

DIL.MYLAHFAYEAUROROB.CARINO Vico ChafpersonNEDA DITBRIEL Choirperson-DTI E O.PAGARAN

ATTYJQHNSONG.CANETE.CESOII ChakpdsonDOLE H

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

J-5 Commissioner pf Internal Revenue KIM S. JACIR 0348 6 5 D-HENARES

BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION

SkF 01205 Q:SSM Maa

RECEIVED

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