RMC No. 59-2017 — Publishes the Daily Minimum Wage Rates in Region X pursuant to Wage Order No. ROX-19

REPUBLIC OF THE PHILIPPINES DIREAU OF PTTTNAL REVENE PECORDS NAYPIVEION JUL 2 8 2017 3:43 A

1 BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE RECEIVFG UMw o

Yyti July 14, 2017

REVENUE MEMORANDUM CIRCULAR NO. 5G- 1 DI

SUBJECT Publishing the Daily Minimum Wage Rates in Region X Pursuant to Wage Order No. ROX-19

TO All Internal Revenue Officials, Employees and Others Concerned

at Mindanao Daily News on July 1, 2017: concerned, we are publishing Wage Order No. ROX-19 which was issued on May 23, 2017 and published For the information and guidelines of all internal revenue officers, employees and others Regiona Yrinartto Wages and Productivity Board-X DEPARtMENt OF LABor AND eMPLOYMEnt Regon ta. Norten wrdurac RACU ofthoPhappne

ng Now Mraum wVare Fatae ir Rego WAGE ORDER NO RX-19

* WHEREAs t Reciara 1rar Wges d Foc TT Mi 1 Dondon

Ftwtown+w nrnric 7.yb WHEREAS.t anTe aeC Waoe C RY H A efo ecea Fyng enued ny te yarafa wyoe ad ......m

3207.jc 1 a coernd eccs Goo Star Daily op Fobruay 2 z07 and Marh if.2017.reapeaey fm r auaultatiny to duiomne the poproty ot aaure a rew wnge orirt fctauary z Maigytaay Ciy Bukunon Fetuary vs. 2017 n Cogayar de Orc Cty: Mafen 9 zo:t CY tne s t.-i!+.. WHEREAsn ne c te noar's motu DDn e 27 Camigu.4o 18,7017 Ozamz Cy.Apm 12707 ir 3pen C s in *+ was pusished in hndarac Dary thew g Mnen dEALLTUP mMmar TA *+$$+

regon-wc* pablic hearng on Aonl 26.20+7 in Cagay37 de Crr Cfy

mnneatatioveroa ad wrten.Eutmted py the labo arc nanaeem aux dutr ng aw nAtr coruaun and reainans well as te cueea nrookwi ucr Af7tecadeinas riiatias irRen WhEREAs in sotung the sinimum wage the Bcnr nnnaidead varpirr 1mans a*r cTered Wag syster and thc cronorric vibrancy g-d dynamiam ct a ctes ntul

M WHEREAs, won review Dy tre #oad the a vtxaney and dyramem whict quat y the samo to be rentasafrg tan calegnry t upas oCoritannoar

avCryNoeEec

NOW, THEREFORE a de woara ba ats ot tuarea n 7ater of tre rea to rr-gase the weeaurg gimun wae t5c e Xxi-- 7rAs Y

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C srocey l R d ara Yage Csepr v t t reormy Section 1.CLASSIFICATION. T-E A wa Saet Wwe tnke s ,

catesot covtredworersaraepie SUCTIOA Z.NEWMNIMUM WAGE RATES a.Wage Caiegory Percs ea O0 r for Bame yaoe ara esrtet .$'

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WgCelngey ti A3 t RE WF RSE W BsY W Udt w AORKNTURE Bat Wt t RaA THt o {+ C 6 RAT MN starfeg. WAt H W T +( Ws AGRCULTURS t^ Rk te E W3 y t. 61 t I FAER Waat eMeturny WE

t ' E 8 3 L 338.00 J I5 (: 3* $ L i 326.00 .,-*." S

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+$+ 3 T 331.00 3 *A b Es 319.00 MjHa8T W Ha

Wag Catagnry *a

H+ KE +Y 1 1 ( ST 323.00 'OS 311.00

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Wege Catusrt a y an E$: 4f

i Y 316.00 +13* I t 304.00 1

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Basic Ware, fo wit. Effoetivo Docermber 1, 2017, the Cost of Living Afowancy (COLA) sll be inteyrefed infn the

Murecipates of Tago (Citesol Censyar ps Cm Yiantava ard lsarn Waye Cutogory araigane coe CLASSPILATION + O HtE T w HgA towCo. CNAGRIULTUIRS (th++ b; y e H C RWIWT UAY uW1K mY 333.00 He Dto rE W$ S (annet sg Ilan wa AG AICATIR * Wy I It wfot o 32$.c Iet

LCe B 3 Ue 2 he tancuacer c Opot. Savr dCraH A c ras vee TSv Esehisrmenn erobyig Varraueon a Care DLcapa ans Wuneoal oe o Luget ictcs cr Manytaay alrcia Ginga E EToeTanEn Wa Category N Wage Category I Wage Category IH Marco Farian Iamoh ardtn A 1 & 331.c 323 C0 316.00 *+ T M **'+$ ** 2 : 313.00 31 34.80 E

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dewunat o alatu.afd reapec n the methes wwhich trw weges are Dod umpiryeee in m ofvatn apror receivme r Socton.3.COVERAGE.Twagerecam 1

Ererprees (DvDE s) wg storo -der Go hegaryo Act (KA 1004rt). KaTNY Tha che aha not coer persens in the fesual strvece o arotre.tenesh wottee cx t Batas Kaaarnbahey (RA 10Vi7). an woikets g Bsrargay Maro Lutanrss

Canm a et se to tra rurral wpxeg -ours whch yhat ey caceed eig-a/8 hours wua pe day S*ction & BASIS OF THE WINIMUM WACE. Ir m nmJm wage rates wenCD unum Wn

CmDan Soction S APPLCATION TD COTRACTORS r to case c coreractg oul H te. . rs te taaesato wwwrito r E1oE DERTX anendet acerding * the toit'ae arun be

conacor ahalbe jruy and acooraay isble w h us p*pai w fan In twevmhoweertnelte cmnnta py tare wanar

e naid poeeworknkay.pnkyaw. or tasr pooanll b SCtIOn B WORKERS PAID BY RESULTS.AI WD DRIG DYeEUE. ,I r45..1 peserted rwnimsn wagn rates per eght (8} hnus ul wok a day, or a prooorftan thetof fee wore r sa tna a+ht tdituuae

ead narsn ae anntentorohp oroar anat feeeoe f eea tha seventfe Dareuut Tpafmwantede Section 7,WAGES OF SPECtAL GROUPS OF WORKERS. Apprentces an$ lexPWs H

Wage aauret gre cocored to refet he new tyetard wag Topr the ofemy rce ha to Ad wnzed eanegnp sne aooatsaho gooret doned br TErDA an enerm woredaoratarietrafa

RA 7277.oherwae knw Js Magna Cana fc (nan Pe aonx A ounlfou workereanal enove tre tu m*Tm woraee oesc e wn

* tutor ler THOSE OFFERING TECHNICALIVOGATIONA. EDUCATION AND TRAINING ITVET) MM C o arato wocatiora neututore the ahare n nvea wrers ard erployees h te mtrnot o echmle ry fewsm SOCHION 8. APPLICATION TO PRIVATE EOUCATIONAL INSTITUTIONE INGLUDING I Acndcni Yca2017-2010 s Year 2018-2019 ary shortal r the wage inereasn ser loth hrren stal bo cowered cwsineed as conpaxe w

*.*xt Tne aurfaeeerteAcradoie Yna w zae aay detes camoanea wn he posrn o this Wege Orda umll ne Iarram o

Ireining *hal rrpierwent tre scoaers preacrted teten wwtrg axaomwe Year 2ot0 zo nany casf a onvee nsttuos ag Tw e tocvcatecava

nature uf tret wotk have to awl snal te hse apcabe n the come pne SOCHIDN 9.MOOILE AND BRANCH WORKCRS T+C T

tanXanall beaeaophcapomthoan Y msomwn wage ratrs of wnrkora work w in trachea o ageneies of esopbut on t are stiur

S SaCtoG 10.TRANSFER OF PERSONNEL. ThG HAnS uf perSonnG to E u ta i a moune fer tre reautr af p wrae ratne baa aroyoo hy tha eauar

n.p* g.* SREE W otwr wtrn wir rgret wges t

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E+ti0n i EXENTONE.LL raT .7i

RECCROS BURO CE TE JUL 24 207 3:43"p.U I AAA O

Anerng M Gudclnes No 02. &e c 207 menmg trx toowt Io n te apphaablity at this tvagp tdetto wt

E Extabshnens arenraaly afseclec by natut calrntm d humar-gpue cesers Oistroaned establshtents: ant

Eoy es stau hare the otecl al cclerana mny octos:in any crnpar ot prn-compbarce aer gre Drsor n th re scator c tne aeeaatinn hy thn Ikond SECON 1Z EFFECT OF APPLICAIION FOR EXEMPTICN.Ar a3 YO

eouhant cntatlimg shat p paid the mandated wage trnaaue under this orde cas cre carced a r case the appieaton kor ceomphon s nol aovcd tv HEvClhs u iOW

se compance wen t order povided th nr ayeorwer to ins gre t nae been irped betwee thr rye a z ortw hagarg gert nrwsrallrfg ctmtitability pwiser the ansece pf oaeneea eetrswnte wiu tme i3 momene ior l the enechwiy mt 1h Chte- ahal SeCHO 13. CREDITABLE WAGE INCREASE, AI WgO ICIOUSO Anod IC wOK tha caa sry noreaze granted py be empour shal vot he S

Ter ot cnedy oa C rat te weee a cosane therith et ciasriJr neeae gaec ry the employer wth fue s onh

make t necesgy adpstmers (moatonaoten e coroy wth (re oace tates pencrinn er Whore he neoarrs tiw to ta engieyo w *w cm w aowaneee, tra emploer shall

Iheenploet has te opor to inhesac taoy o Daraijrtogration a*twer tobe eoeaealcw Hcawer temorte eseagoata nemereaearewdar msoree n t the atowaneaa ea dar g ver in tre event d

inreass in jre woae ioet uwt ne Cde teuts m doeon e (o wggo stroure wde g tstothahmnt tho sarme shall br coredeo acniaro wmn we xoecue tned ter urttar Artele T2ol the taot codens mrce SOCtion 1.EFFECTS ON EXISTING WAGE STRUCTURE.We GCiCon

thi Waga Cr snal tx tled win Ine Regionat once c the Deranen e iat aa E- DoLe wvng junianeton over the SoCHIOM 15.CONPLAINTS FOR NON COMPLIANCE.GOTD3OS IOT wrkoiace 27 2 3

Ine cawe herorros wubjocl ot enincmne praceedings ander tictez 12a 2rd 2w w Pe coruatkr rrmedior ooress uret Finnic FrrApproah sEA aeease as amandod

areisr te SDEEOM 16. PRODUCTIVITY AND OTHER PERFORMANCE INCENTVE PROGRAMS. L saiain rsrg lrol c wigex ad earonee corpetciveness. eberar mar 2 66

I eoagaeantprheavsittorenl fomehail Ha Io w Tok th worwofa and n turn cnatrs them to prodoe fore sucn as tme ard rocn atoce goo pin. guaty crales. lntoy and managemen cocce W 3

*ed orer perafmaren werunor porar

wa w osne wage aaeaoteae ard hrnits in ay tom undor aiskra lwe ueeree Stion 17. NON DiMIHUTION DF BENEFITS, Ncthing in this Ordur shaf tx *3va1*ud 1s

Peutme ordas anttourea ary oontac or agreemer bstween 1ewxarr a

oeesiys metene te Board. as provdad for arder artce 12e cf the Lator Core aw amended SoCEOn 1S. PROHIBIUO AGANST INJUNCTION.NO DrOHmrSY O TUTmaT MUN vamg oMe nay ce eauae cy anY coJn trbuna o ator ity agnr mn

SRUA 19 FREEDOM TO BARGAIN.TTS OTCS CVAErHeTE f ofyeagao Bwr- harreapect ve orpicynr

RUMEAUOF NTTINAL REENEE RECOROSTU 9:y3 Yy YO P

. 8 2017 O

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Boar a Jom 3 2o8 tery year S72r 8or 1oA- 12A L G0e aem g mod appeal wr (re Corsm tuor re Bee - oee duys tor f pahoacn e rOrae NIEe al20 eeaaTaerattedotuatilaof otonon1nr SeCIOn 21 APEAL TO THF COMMSSION , * SOn O REFORTING REOUREMENT.Ar K.OmOYCOOaO XnShiC C wFt taraatar n arcornae wn Soon 3 of HA + n *rm D+r** a F NWPt I owed -oun fy ater ton iit rT3

suretes satstactny lo the Curriosco fo payment of ne correoyenoing rewe te re amceeos aPea toa ty tho Ghrdot tn ane owent auch Caer ys nMrrred uness th prty abhoalga suc Cuder shat fe wiu te comrer art wmaetahe wer a eety c Soction 22 ErfECT Or APPEAL The filng c hr apx2 ocs n e 4 sa ys Coe

be presobed riraner wage in 3eoordanee wth (hig Oidor phad tu sukyoct ie the pena Droverone under R4 e727 ss arxndcd wy RA 8188 Sechon 23 PENAL PROVISION Any peson, ent ly O 4mpoy* w*u fwues y tag tG pgy

to*oot aorsaters with tne prousior of the Ordar are horat tereald wnonog gr nodifod aew Sechon 74 REPEALING CLAUSE. Al creer. 6suantm mlas an oguatons 0 Darts

mweuender wewewterwg taw SOION SSEPARABILITY CLAUSE P a DOOIC wc*rtsheveot sall renan wala na ut ftas Drrer g drarod

rpowuat tre C*der sueot to p awrow ot fi w teicy ott aot ard Lmocyment S0ttOn 25. MPLEYENTING RULES.T* 3 5U W Te3 TUeR

i Perapapwut &l gcreral cincuation n ra tegae Section Z7.EFFECTIVITY.Th Oer s * w15 casaAe PtD v

APPROVED on May 23.2017 al CaDsyan cX Cuo Cits Pr4rones

Marnagomort Represemalive ARSENiO L.SEBAstiAN H Lphortespresentatwe JOSE B.VRES

PRUDENCIO T.PLAZA. JR mat Rrorusontewe MILBERTM MACARAMBON Labbr Fepresentatye

RenalDrNAX Leon,Dacanay,Jr RaDi DTX UNDAD.BONIAO ETEan

7U $:

RgicoDiec. Crarertn.RTwex JOTFREY M.SUYAD

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

N CYCA

CAESAR R. DULAY

j-5/momd BUSEAU ON INTORNAL RENENT RCORN MGTDIVSIN 3+*4 3 7.M Commissioner of Internal Revenue 007395

JUL 23 2017 UXaM

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