RMC No. 47-2015 — Publishes the Daily Minimum Wage Rates in Region VIII pursuant to Wage Order No. RB VIII-18

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECORO.MTDIVISION BUREAU BE NTHNAL REENUE RECEIVED SEP 0 1 205 p.M N

LIPPY August 13, 2015

REVENUE MEMORANDUM CIRCULAR NO. 47-3013

SUBJECT Publishing the Daily Minimum Wage Rates in Region VIII Pursuant to Wage Order No. RB VIII -- 18.

TO All Internal Revenue Officials, Employees and Others Concerned

Order No. VIII - 18 issued on February 24, 2015 and published in the Eastern Visayas on March 15, 2015: For the information and guidance of all concerned, quoted hereunder is the full text of Wage

ReGiOnAL TrIPArtitE WaGeS AND PROoUCTIVITY BOArD DEPARTMEN s1 Rogional eoatd No.vlt Tacoban City EBN P OYMEN"T

WAGE ORDER NO.RB VIiI-18

reglonthe Roglonal Triparte W miotu proprio conducted publio eonsuttations on n Boronan c VCZRTE PRESCRIBING A NEW WAGE STRUCTURE FOR EASTERN VISAYAS WHEREAS,due to tha movemonts in the pricBa of oi) and fuol produrtr, transportetk 0. y on Octobor82014in NavalBran Ciy on Ociobr2201 ity on ana inOrrnoc City on November21.2014 and the HDNY ctivity Typhoon Yolanda an the economy aard ol Ea5tom VisBy8s (RTWPB VIII) entsocton or the

Tehn UEPE Ciby on F6bruary 17.2o15 t duo modce to all concermed sectors, was hald in

thre s, tho Board deomed it wso to address wage ratos falling beicw povorty

Viagyas with WHEREAS, the resulls of the conautstions and public hearing as well as hout impairing the viability of bualness in the reglon e revealod tho nood to grant rollef to minimum wago earners of Eastom rNewo

6727,kng pDd NOWTHEREFORE astorn Visayas RTWPB Vill hereby Issuas this Wage Ordor S Crito nd euthority vested under Republic Act to Wanes and Productivty

G under Wage Order No.RBV16hall bc intogratod into the Basic Pay rtnio 3oction NEWWAGESTRUCTURE 6 Hphe OR EASTERN VISAYAS.Upon the effectivity Aowancooreocrin

shall Ioceva an ada nRe itoralsy kar hAilDnd EgOstPhP.00nooaeonthasc2ay doa C t iU Ay

evnGAic P turth wance in Wage OrderNo.RB ViIl-17 in th. Gr vo the SEVEN PE3OS(PhP7.o0 Cost o inFR g tho baak

arH r FOURTEEN cNhSugaNdthcee osaien whlch shall b V granted in two tranches H ESOS and FIFTY CENTAVOS(PhPT.50)upon offoctivityand

rare SEVEN PE SOS(PhP7.00onMay1.20 P maa tation workers are simplifled and shall

Tho now Waao.atru re for Roaion VIll uponeffectivity s

Soctor/induutry ILTURE Effoctivity EituUn 253.00 Wage Rates Unda Coot of Living Allowane RB Vl 7.00 I No. New Daly Minimum Wage 260.00 Rutos

HANDICRAFt 231.00 7.00 238.00

Empioying 10 workora TAILSERVICE 228.00 700 235.00 BurEAU OF INterNAL REVENUI INTERNAL COMMUNICATIONS DIVISION

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AGRICULTURE (NON- SUGAR) 234.00 7.00 241.00

SUGAR INDUSTRY Ms 255.00 70 262.00

Plantation 228.00 70 235.00

Non-Plantation 221.00 1.0 228.00

On May 1, 2015, the wage structure for Reglon VIli shail be as foliows:

Sector/Industry Minimum Effectivity Wage Rates upon Undor Wago Order No. Cost of Liv[ng Allowance RB Vil-1? New Daily Minimum Wage Rates

NON-AGRICULTURE 253.00 7.00 260.00 COTTAGE/HANDICRAFT 231.00 7.00 233.00 RETAILISERVICE Employing 10 workers and below 228.00 7.00 235.00

AGRICULTURE (NON- SUGAR) 234.00 7.0 241.00

SUGAR INDUSTRY Ms 255.0 7.0 262.0

Farm 2280 7.00 235.0

O Rates prescribed under this Order shall be for the normal working hours, which shall not excead Bight (8) hours a day. Sectlon 2.BASIS OF NEW WAGE STRUCTURE AND COLA The Minimum Wage

minimum wage rates prescribed under thls Ordet shall be applicable to all covered workers under Section 1 hereof regardless of their posltion, designation or status. Sectlon 3.COVERAGE OF THE NEW WAGE STRUCTURE AND COLA. The new

registered Barangay Micro Business Enterprisos with Certificates of Authority pursuant io persons in the personal service of another, including famlly drivers, and workers in duly Republlc Act $178. Excluded frorm the coverage af this Wage Order are household or domestic helpers.

those who are paid on piecework, takay, pakyaw or task basis, shall be entitled to receive the prescribed new minimum wage rates per elght (8) hours work a day, or a pfoportion thereof for working (ess than eight (8) hours a day. Sectlon 4. WORKERS PAID BY RESULTS. All workers paid by results, including

(75%) of the appli cable minimum wage rates prescribed herein. minimum wages of apprentices and leamers shall In no case be less than seventy-five percent Sectlon 5. WAGES AND COLA OF SPECIAL GROUPS OF WORKERS. The

effectivity of this Order shall be considered automaticaly modifled insofar as thefr wage clauses are concerned to reffect the prescribed minimum wage rates and coLA prescribed herein. Ail recognized learnership: and apprenticeship agreements entered into before the

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in tuition fees for School Year 2014-2015 shall be considered as compliance with the wage increase prescribed herein. However, payment of any shortfali in the wage increase set forth of private educational institutions, the share of covered workers and employees in the increase herein shall be covered starting School Year 2015-2016. SectIon 6.APPLICATION TO PRIVATE EDUCATIONAL INSTITUTIONS.In the Case

Year 2014-2015 may defer compliance with the minimum wage prescrlbed herein untii the beginning of School Year 2015-2016 Private educational Institutions which have not increased their tuition fees for School

prescribed herein starting School Year 2015-2016. In any case, all private educational Instutions shalt implement the minimum wage

construction projects and for security. janitorial and stmllar servicos, the prescribed wage increase under this Order shall be borne'by the principals or clients of the constructlon/service contractors and the contract shall be deemed amended accordingly, In the event, however, that the principal or client fails to pay the prescribed increasa, the construction/service contractor shail be jointly and severaily fiable with his prindpal or client. Sectlon 7. APPLICATION TO CONTRACTORS. In the case of contracts for

competitiveness, to praserve and generate gainful employment and ta augmant the incomes of workers, business enterprises are encouraged to adopt productivity improvement and gain- sharing programs. Section 3. PRODUCTIVITY BASED WAGES.To attain higher levels of productivity for

may fle a verified appeal with the Commission through the Board within ten (10) calendar days from the publication of this Order. Sectlon 9. APPEAL TO THE COMMISSION. Any party aggrleved by this Wage Order

with a surety or suretles satsfactory to the Commission for payment of the corresponding increase to employeas affected by the Order In the avent such Order is affirmed. the Order unless the party appealing such Order shall file with the Commission an undertaking Sacton 10. EFFECT OF FILING OF APPEAL. The fling of the appeaf doos not stay

that an agreement to this effect has been forged between the parties or a provision in the an employer in an organized establishmant within three (3 months prior to the effectivity of the Order shall be credited as complance wlth the prescribed allowance set forth thereinprovided Collective Bargaining Agreement allowing credtability exists.in the absence of such an agreement of provision In the CBA,any Increase granted by the employer shall not be credited as compliance with the increase prescribed in this Order Saction 11.CREDITABLE WAGE INCREASES. Wage Increases provided granted by

CV increasos and those resuting from the regularization of employeas. pay the difference. In case the increases given are less than the prescribed allowance, the employer shall Such increases shall not incfude anniversary fncrease5, merit wage

the new minimum wage rates results in the distortlon of the wage structure within an establishment the same shall be corrected in accordance with the procedure provided for under Art. 124 of the Labor Code as armended. Sectlon 12. EFFECTS ON EXISTING WAGE STRUCTURE. Where the application of

with this Order shall be filed with the Regional Office of the Department of Labor and Employment DOLE and shall be the sublect of enforcernent proceedings under Article 128 of the Labor Code, as amended, without prejudice to criminal prosecution which may be Undertaken against those who fall to comply. Sectlon 13.COMPLAINTS FOR NON-COMPLIANCE,Complaints for non-compliance

construed to reduce any existing wage rates, allowances and benofits of any form under existing laws, decrees, Issuances, executive orders and/or under any contract or agreement between the workers and employers. Section 14. NON-DIMINUTION OF BENEFITS. Nothing in this Order shall be

association or entity which refuses or falls to pay the prescribed wage increasa in accordance Sectlon 15. PENAL PROVISION. Any person, corporation, trust or fim, partnership.

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with this Order shat be 3ubject to the ponal provisions under RA 6727. Bs amended by RA 8188

injuncticn or tomporary restraining order may be ioeuad by any court, tribunail or other entity agairst ary procsedinge bofore tna eoad. Sooton i6. PROHIBTJON AGAINST_INJUNCTION. NO PreiminBrY or DemanEM

workors in particular firms, enterprises or industries fram bargaining for higher wages with iheir respective employers Saction 17. FREEDOMTOBARGAIN This Order shall not be construed to proveni

acoondanoa with the form prescribod by the Natlonal wagaa and Productvity Oommisaior. partnership or any entity engaged in business shall subrmit s verified itomized jisung of ther labor componant to the Board not later than January 31. 2016 and svery year thoreaftor In Section 18. REPORTING REOUIREMENT. Ary parson, compary. coporation

parts thereof inconsistent with the provision of thl Wage Order are hereby rapaaled. amendod or modified eccordingly. Socton 19. REPEALING CLAUSE Alt ordors, isniat'oog, ruto& snd regulatons,

this Order is dociared unconattutional or illegal, the other provisons or parts shall remain valid Soction 20. SEPARABILY CLAUSE. If,for any roason,any section or provislon of

Implement ihis Order subject to the approval of the Secratary of Labor and Employmant Section 21. IMPLEMENTING RULES. Tho Board shall prepare the necessary rules tc

incendves that an enterprise cr industry may provide based on agreemont betweun workers and shall sorve as guidelines for private ostablishments on the range of productivity bonusas and managamont. vago syslem whera the t" Order, the Board shall issue an advisory on the Soction 22. ADVISORY ON PERFORMANCE BASED PAY.In line with the two tiored tler is the mandatory wage adjustment prescribed in this Wage tier or tha porfofmance basod pay which

pubBcation in a newspaper of general circulation in te Rogion. Sectlon 23. EFFECTIMITY This Order shal take effext fifteen (15) days aitor Its

Appro6d this 2 -ETKUE coban City

ORLANDO Employers'Representath aDUU C.UY Workers'Representative EZO

Workers-Represbntative EFRRNM.GAERIO

LAA BONIFACIO Vlce-ChairNE 0 CYNTHIARNIERRAS Chalr,DTI

CBYANo Chaiman

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

J- 5 RECORDS MGT. DIVISION BUREAU OF INTERNAL REVENUE SEF 0 1 2015 2:55 K.M Commissioner Of Internal Revenue KIM S.JAC TO-HENARES 034865

N RECEIVED

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