RMC No. 59-2012 — Publishes the matrix of latest wage rates per region provided by the National Wages and Productivity Commission Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE September 3, 2012 REVENUE MEMORANDUM CIRCULAR NO. 59-2012 SUBJECT : Publishing the Matrix of Latest Wage Rates per Region Provided by the National Wages and Productivity Commission, Department of Labor and Employment TO : All Internal Revenue Officials, Employees and others Concerned ______________________________________________________________________________ For the information and guidance of all internal revenue officers, employees and others concerned, quoted hereunder is the Matrix of Latest Wage Rates per Region provided by National Wages and Productivity Commission: "SUMMARY OF CURRENT REGIONAL DAILY MINIMUM WAGE RATES Non-Agriculture, Agriculture (As of August 2012) REGION WO No./DATE OF NON- AGRICULTURE EFFECTIVITY AGRICULTURE Plantation Non-Plantation NCR WO 17/June 3, 2012 P409.00-446.00 P409.00 P409.00 CAR WO 15/June 18, 2012 263.00-280.00 246.00-262.00 246.00-262.00 I WO 15/July 25, 2012 233.00-253.00 233.00 205.00 II WO 15/May 16, 2012 247.00-255.00 235.00-243.00 235.00-243.00 III WO 16/June 24, 2011 279.00-330.00 264.00-300.00 244.00-284.00 IV-A WO 15/May 15, 2012 255.00-349.50 251.00-324.50 231.00-304.50 IV-B WO 05/Nov. 11, 2010 252.00-264.00 210.00-219.00 190.00-199.00 V WO 15/April 7, 2012 228.00-252.00 228.00 228.00 VI WO 20/May 31, 2012 235.00-277.00 245.00 235.00 VII WO 16/September 22, 2011 260.00-305.00 240.00-287.00 240.00-287.00 VIII WO 16/June 1, 2011 253.00 228.00-234.00 213.50 IX WO 17/November 25, 2011 267.00 242.00 222.00 X WO 16/July 24, 2011 271.00-286.00 259.00-274.00 259.00-274.00 XI WO 17/January 1, 2012 301.00 291.00 291.00 XII WO 17/April 18, 2012 270.00 248.00 243.00 CARAGA WO 11/November 11, 2011 258.00 248.00 228.00 ARMM WO 13/September 2, 2011 232.00 232.00 232.00 " It is informed, however, that the Wage Order (WO) numbers reflected in the foregoing matrix are incomplete; thus, reflected below are the complete "Wage Order Number" corresponding to those mentioned per region: REGION AS REFLECTED IN THE MATRIX COMPLETE WAGE ORDER NUMBER NCR PROVIDED BY NWPC WO No. NCR-17 CAR WO 17 WO 15 WO No. RB-CAR-15

REGION AS REFLECTED IN THE MATRIX COMPLETE WAGE ORDER NUMBER I PROVIDED BY NWPC WO No. RBI-15 II WO 15 III WO 15 WO No. RTWPB-II-15 WO 16 WO No. RBIII-16 IV-A WO 15 WO No. IVA-15 IV-B WO 05 WO No. IV-B-05 WO 15 WO No. RBV-15 V WO 20 WO No. RBVI-20 VI WO 16 WO No. ROVII-16 VII WO 16 WO No. RB VIII-16 VIII WO 17 WO No. RIX-17 IX WO 16 WO No. RX-16 X WO 17 WO No. RB XI-17 XI WO 17 WO No. RB XII-17 XII WO 11 WO No. RXIII-11 CARAGA WO 13 WO No. ARMM-13 ARMM Moreover, the Regions reflected above are the political regional zoning used by the NWPC-DOLE which are different from the regional zoning adopted by the Bureau of Internal Revenue (BIR). Hence, a particular Wage Order can be used as reference by two or more regions as adopted by the BIR (e.g. WO NCR-17 for BIR Regions 6, 7 and 8) or a particular BIR Regional Office can refer to more than one Wage Order (e.g. BIR Region 7 may refer to WO No. NCR-17 or WO No. IVA-15). Below are the Regional Offices and the areas under each region, as used by the BIR and the Administrative Regions from the NWPC: BIR Region Covered Corresponding Administrative 1 � Calasiao, Pangasinan Provinces/Cities/Municipalities Region as used by NWPC 2� Cordillera Administrative Ilocos Norte, Ilocos Sur, La Union I Region and Pangasinan 3 � Tuguegarao, Cagayan Abra, Apayao, Benguet, ifugao, CAR 4 � San Fernando, Pampanga Kalinga and Mt. Province 5 � Caloocan City 5 � Caloocan City Batanes, Cagayan, Isabela, Nueva II 6 - Manila Vizcaya and Quirino 6 - Manila Aurora, Bataan, Pampanga, Tarlac, III 7 � Quezon City Zambales and Nueva Ecija 7 � Quezon City 8 - Makati Bulacan III 9 � San Pablo City, Laguna Caloocan, Malabon, Navotas and NCR 9 � San Pablo City, Laguna 10-Legaspi City, Albay Valenzuela, Manila NCR Romblon, Occidental Mindoro and IVB Palawan Quezon City, Mandaluyong, San NCR Juan, Pasig, Marikina Rizal Province IVA Makati, Taguig, Pateros, Pasay City, NCR Para�aque, Las Pi�as and Muntinlupa Cavite, Laguna, Batangas, Quezon IVA Marinduque and Oriental Mindoro IVB Albay, Camarines Sur, Camarines V

11- Iloilo City Norte, Catanduanes, Masbate and VI Sorsogon VI 12- Bacolod City, Negros Aklan, Antique, Capiz, Guimaras VII Occidental Negros and Iloilo VII Negros Occidental VIII 12- Bacolod City, IX Occidental Negros Oriental, Siquijor Autonomous Region for Muslim Mindanao (ARMM) 13- Cebu City, Cebu Bohol, Cebu X 14-Tacloban City, Leyte Eastern Samar, Southern Leyte, Northern Samar, Western Samar ARMM 15-Zamboanga City, Zamboanga Zamboanga del Norte, Zamboanga XIII del Sur del Sur, Zamboanga Sibugay Basilan, Sulu and Tawi-tawi XII 15-Zamboanga City, Zamboanga ARMM del Sur Lanao del Norte, Misamis Oriental, Misamis Occidental, Camiguin and XI 16-Cagayan de Oro City, Bukidnon Misamis Oriental Lanao del Sur 16-Cagayan de Oro City, Agusan del Norte, Agusan del Sur, , Misamis Oriental Surigao del Norte and Surigao del Sur 17-Butuan City, Agusan del Saranggani, North Cotabato, South Norte Cotabato and Sultan Kudarat Maguindanao 18-Koronadal City, South Cotabato Compostela Valley, Davao del Norte, Davao del Sur and Davao 18-Koronadal City, South Oriental Cotabato 19-Davao City, Davao del Sur All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue J-2