RMC No. 97-2018 — Publishes the Daily Minimum Wage Rates in National Capital Region pursuant to Wage Order No. NCR-22

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE DEC 0 3,2018 nryt U:PA

1 BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION C IAGK

RE VENUE MEMORANDUM CIRCULAR NO November 7, 2018 9#-2018

SUBECT Pubiishing the Daily Minimum Wage Rates in National Capital Region Pursuant to Wage Order No. NCR -- 22

TO All Internal Revenue Officials, Employees and Others Concerned

For the information and guidelines of all internal revenue officers, employees and others concerned. we are publishing Wage Order No. NCR No. 22 which was issued on October 30. 2018 and published at Philippine Star on November 5, 2018:

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WagE Order nO.Ncr -- z2

PROVIDING FOR A MINIMUM WAGE tNCREASE IN

THE NATTONAL CAFTTALREGION(NCR)

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deuto for a poroxt ot maoho (iZ) montns trom tg ebretvity tnieas inere a a superrgurg) O1ww*.Cwgtw 8y RTrO oe aotxral Vogos C Ston 3,Ruie fV ot tha WNSeAS aypo ON ax Podocewty Common NMCj#o yeOro my o be Ameneoa Fuos oi Procoue or.mnrm woe Foo aec by NReAEOyN 37g00ctot 207ar

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conwow oueehearntRTWpe te orovinig mermm wge ratgg whou ymoavy te wtaeiry o cuaneee axt tyonnry WHEREAS trCoodfomF

1e WNEREA.O wo wowrwer poroeromic 6 whootoi orwaoy owtto 2- O

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8737,6e RTWPB + NCR herbv 6aAm this Wnge Onde TMEREFORE, oy vriue c she pewY and autharty -eshed untei Rapubtc Aw No

nfw dmy mirmtr waoe rates dt coered worers in toe orwate secar in thr Hatral Fapoal Reuot sraf oe ss olkws. Section i. NEW MINIMUM WAGE RATEn. Uon eteohoy o his Wace Drder, ite

Rataivearvice Estaoiinhmert Agreculture (Plantator ad Non Manufaciuring Eraolishmens Non.- Agriculture ermploying 15 worknts ar lost Plantaticn] regularly cmpfoying less than to woaer Setharindustry intogratior of COLA Casic Wace FE120 F 475.00 Easic ae Ocroaa P 28.00 R 2S.00 era Iate Faies. R 537.00 P 500.00

epprr to all mamum wage eamers n ne praate aecor r che ragon regarlless ot ter Csio cspngton a arale f smobymer ac rieapecive a Uw ren ty +rn iay oet. CCVERAGE. Th waee reos cor dr oroeonred n t coar sot

Be Fa

paswa aerce c arother enc worers o dutr egislered Barangey Micre Buanss Energres (BMBEs) wilt Geratas Puthory purunl Repub Aco 1064 The Wage Cieer sngll ndt oover kasaroanamdonesti wokere. sersons n the

preserbrd uneer hie Oreer shall be for the nertal working hous whieh shel no: eveoed eghe ray haurs of week a ety. SOCtGT 3. EASIS OF MINIMUM WAGE RATES. The TAITUT WGETHDRE

anall te deeYes amended &ordirgh praects and sar soeirty.jareral ard cmilar serveas, tho wage ratp prescrhed n this Cear shal be heta M tre pnneipak or alom ct the mrve contracors art ne cortract Soetcn 4. APPLICATION TO CONTRACTORS, IR th CASR COTACOg CU Ot

reres, Ire sersice ccntrsctor shat se jointy and sewerwy fabe wih nis respectve princpat or dieT in tre everl. toever thst le orreoee or cient fet to pdy ehe peotba waoe

S case of prvate sdunatninal institons, te share cf overed woers ard empkyees in he the waa ratos preecribyd rierin. Hcwenar. Fayment af aw shctfot in thr wage irerease rkreme z tuhm toos for Schocl Year 2tu - 20t9 shall be consdered as compiance wih et bin herein ahall baooverad abang 5cho Yoor 20g -2e0 SOCtION S. APPLIGATICN TO PRIVATE EDUKCATIOHAL INSTITUTION&. In S

Yoar 2018 - 2013 may cefor complance with se wage raras preecibed herein witl the teginning t Gchaol Yar 20192020 Drescribod neres statrg schodt Year 2orig -- 2oe. Privabs educational insbtutions which have not noeaged their tuon fees for Scnoal In any case, at pruare educatonat nstihrtoms stal mplement the sage rates c O Mk

W tn aet xtr JREAU OF INTERNAL REVENUE nNIyN T

4:n P.M DEC 03 2018 UNEA GCI8 RECoRds Mgt. DIViSIOn

those who arm pad or peoewerk.tarwr.-onkyew"or taak owss.ohall ba onteed to recewe te prestroed woye rates per eigh (s) hour wruk s dey. or a pwworeon thereo far warkirg eas t1ar Egtt {8} aou. Sotion &. WORKERS PAO BY RESULT. AII wrkES PaM CY rOuN. irCUdIng

mwrrum wage rates presoited n thg oder. anaaer aral in on cac te eao tme eauert-pa poer Tsriot waaorabo Setion t. WAGES OF SPECIAL GROUPS OF WORKERE.WaGES OI aPOIPINCes

enectwity at nis Order xhal ba ccnadered aubomaneady mccrac rsofar as nat woca ciauses anc concere ip reict he reN TirnTiTaage aiea all recognced learrershp and approniceahp ogn#enents erbamc into tafore h

ate oesarbee herein purauant lo Repocfic Aa No. 7277. otrerwise krow as 0ne Woana Cure lcs Disabr Pereie. All nuainet nermcappon wwkers srall reoeve me full awunl c the minmem wage

based on dccurantnicn and ather reqiaraments in accordanec avtn appiicabe nies ar ranulnsora eaund by Nvpr:. he frcwng may te euomghec from tha apofegtslty ot the ( : Soction 3. EXEMPTIONs. Uara appica son sith ard as derermaned by the Bcard. Ueinera Feaoernrn Reaivecrarr Eaabtshrent Argunny Empicrng Not More Tnar Ten (*o

Esabtstenenta Advgscy adectod uy Calomios suci as Narral ar Humgr irducod gkasios. wcr*ers; ard

Order may Te ar oppeat w NPC.aua the Board,in three (3) arnted copies, nict (ater thwr te t o dae from te pubecaon cf this wege orcer. Sacion 9. APPEAL TO THE COMMISSION. AnY pary aggrived b this Wag-

in an esinoleuren wihm three (3) nnha mor o the efectoity ol une Cader shat Ee credmed ss oumolianos whh the prescribed inoreaae set frth herein. SoHIon 10. CREDITAPLE WAGE INCREASE. ATy ieaSe PBeI SY aN empOYe

shall pw the werenee. 2uch increares shall ret inc fude anrgerary increascs. ment wage jucreases ard gcee resutr om the reguiarieatc or pramnton o empoyees. Fi case te rteures gwen are kss than the orencrard wage rates, the erpkye

the wagt raes prascrbed n cnis Orde resus in detoriare in te wage ainichue wetnn th Amcle 24 of Prasiduntial Cecree No.4zas amended gthewing Napn a the Lahor Codn Ot ae Prulippnas nstaolenrant, n shat te ceraced in aoaerdanee wth the preedue prcuidet br ure Sscto 11. EFFECTZ ON EXISTING WAGE STRUCTURE. WTerE 1he 3polcaticT af

coroliaror mtn mis Greer srall te med wih the Fegicnal office af tre Oegartment af Labor and Emponront hantng junsdicton aver Se woarmlaco and shal ba subost b the memeatnry miry (3r) day conchanon and mediaton procass under Sngig Emry Apraoh (eena) Hcaevor # netemert todis. tha eame aeoomes auboct gf anfocemant proooedngs under Aretr ae and 1ai ot the Lroor Code, ar amended. 3octon 12. COMPLAINTS FOR HONCOMPLIANCE. CamolaimS for 1c

xg t t UREATIOF INTERNALREVENUL NNNTYYN DEC 03,2018 4:77 P.M UA S

CU RECORDS MGT.DIVISION

eamt more. such as bne and motoi shdeg, goad ncusekeepng qualny crcee abar ane PROGRANS. ana Taragotent as paraers are arooaraoad o adoot oraoucrviy improemar ac*emes tratwie mcroa the muaiy g yte o woke amn tumerediete teduce roear ;,.A..,.: Seeton in arder to suman rerg mvaa oi wngcs ara orhance comoaniueness. Iebes Ha FROEUCTMITY HEimmaSa ANT QTHEr PErPOrMANCE a n INGENTIYE 2,,. meeanae programe

costruea to reduce arm axaing wage rahea. atinwarcas ane terefils cf any fom under enanr owe. cocreee.eaanooo.enocuho oders ardro wder 2y coraci c agrawnent betweer the werkers znc ercioers. 3cion 14. 0M - CaMINUTICN OF @ENEFITS. Ncthig in IRR OrE: sha b

injonchon w temporary restaning orde may te caued by ary oourl bitunet or orher estty 2agnst ary ooceedirps tafoe te aoae SOCHO 15. PEOHIEITION AGAINST IN.FUNCTION, NO OreIiTiTgrY CI POrmANeNt

werkere u parieaier firns or entmpises cr indusanen fren targarsrg for hegher wages weh Yer reepoetve ericioer SecUon 18.FREECOM TO BARGAlN. This Order anaI not be crstrued bo preuent

Parreersnip cr any artity onggeu n busiress rnal sutmit a aerfied cepest cn ner wege srture o he Somd not later han January 31 ot aach yamr ana every year thereatmr in neooreance wth che feem presorbed by te National wages ard Proauchuiy commesor SOCUON 17. REPORTING RECUIREWENT. Pmy aezan.. Cerpa Coperaean

Oor chail t sue o the pag spocd er FANo 7z7. mecoo under F.A. M0. 41a8 Secton 18. PENAl PRcYsic+. Any omployeraoo ofusoe Qr fole to compty wmh.

parg traroct iroonsistont wnh the proveore ot cnie wee Order are tereby repaaed. o yendod w nwdned awodrigly. S8CtO 1S. REPEALING CLAUSE A orders, issuanesa. rulee Brd reguaticnd or

deceed uneonattuticral,dr F cose with eubng Isw,te ather preisians or art chereuf shall emain valid. Soction 20. 5EPARvBILTY CLAUSE. M aw Ptovision or part of th& Wag= Ormer S

aporoval of tre Sscretary of Labor an Empaoment not imar man ton (D} days from ne poolc sto1 p tg Wago Qrgr Commssor the necnseny Auiss and Fogulatons to SEtT 2T. IMPLEMENTING RULEZ. T RTVPB-NCR ShaI monorthecaarsc h subTat tm

Tered wage System Waye Awiannee have been inguod to guice prrate estabirshranes ir tho tomuiaton, adopiion and impenentnian of producety prcgrams and pcafommance and preouctivmy based rkenne scheres chat an antarore mar provde based cn agreemkrt oeaa we*kes an maraDsmort 50oI 2.#DYSORY ON PROOUCTIVITY BASED PAY.PSWaN to e T G *

JREAU OF iNTERNALREVENUE DEC 03.2018 NnItyn 4:1 WW c P.M

RECORDS MGT. DIVISION g9

ta Socton 23.EFFEcTYYITY. Ths Wwge Order ara2 tke arpC nar

APPOvED

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

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J-5/momd PREAU OF INTERNAL REVENUE Commissioner of Internal Revenue CAESAR R. DULAY * 021338

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4:11 P.M

AUG DEC 03,2018 WX a D OJ RECORDS MGT. DIVISION