Cost-of-living allowance - a monetary allowance gives -85% Distributed to Employees who collected the

to employees to help them cope with the prevailing S.C

conditions of the economy related to the standard of
-15% is retained for managerial employees, losses,
living and increasing prices of commodities due to
and or breakages
inflation.
Employees’ Compensation Program - given to
Computer-based training - Utilizes computer programs
employees in case of work-related injury, disability,
to teach and does not require face to face interaction with
sickness, or death.
a trainer.
Premium Pay - This is payment given to employees
Emergency leave - is leave that you can take if you
who work during rest days and special holidays.
unexpectedly need to take time off from your work due
to an emergency or to highly exceptional personal Payment based on knowledge or credentials -
circumstances. This could be the death of a family Compensation is given to employees who attend
member or an ill child that needs to be picked up from seminars and conferences and gain additional knowledge
school. that improve their performance in the company.
Special leave for women – refers to a female Commission - This is compensation based on an
employee’s leave entitlement of two (2) months with full achieved sales quota.
pay from her employer based on her gross monthly
compensation following surgery caused by Across-the-board increase - pay adjustments provided
gynecological disorders. to all employees with the same rate regardless of rank.

Government Service Insurance System - employees Teambuilding - training method helps employees work
working in private firms are required to give monthly well in groups, enhances their social skills, and improves
contributions to SSS. It entitles the worker/s to several teamwork.
benefits such as sickness benefits, maternity benefits, Promotion – is a vertical movement of an employee
death and funeral benefits, disability benefits, and within the organization.
housing and salary loans.
Work conditions – include the physical aspects of the
Night Differential Pay - This is an additional 10% of job such as work schedules and physical environment.
basic rate for each hour of work performed between
9pm-6am. COLA is not included in the 10% additional Shortage of Workers - The firm may opt to allow or
rate. encourage overtime work or hire temporary or
contractual workers.
Severance or separation pay - It is the duty of the firm
to provide separation pay to employees who are Surplus of Workers - There may be a need to trim
terminated with authorized cases. down their number to achieve the desired manpower
complement.
Paternity Leave - refers to the benefits granted to a
married male employee in the private and public sectors Demand is equal to supply - The current workforce is
allowing him to take a leave for 7 days, with full pay, for provided with further skills training.
the first 4 deliveries of his legitimate spouse with whom
he is cohabiting. Retirement - refers to the end of a worker’s
employment with the company due to illness, old age,
Profit Sharing - scheme where employees share in the or infirmity.
profits of the company either through cash payment or
shares of stocks. CRITERIA FOR EVALUATION (4Rs)
Service Charge - a type of fee charged to cover services Reactions
related to the primary product or service being
purchased. Actual reaction of trainees to the program

Examples: Bars, Restaurants, and Hotels Results

Outcome of performance, productivity, and efficiency
Recall Other Types of Organizations
1. Entrepreneurial Organization – focused on the
Recall of what has been learned and actual application
chief executive. The small and informal, with a loose
Retrieval division of labor and little management hierarchy.
2. Machine Organization – decision-making is
Refers to how easily information is recalled from
centralized and there is a distinction between line and
memory
staff.
EMPLOYEE BENEFITS 3. Diversified Organization – central administration is
called headquarters and there is a set of semi-
Government-mandated benefits – required by law.
autonomous units or divisions under a central
administrative structure.
Voluntary benefits – voluntary given by the company.
4. Professional Organization – this type of
organization has standardized products and services
Environmental Scanning - It is crucial for a manager to
and employees usually do routine work.
find out the factors currently affecting
5. Innovative Organization – this system is considered
The labor market because this can affect the company’s
as a modern organization which is flexible and does
recruitment.
not utilize planning and control systems.
6. Missionary Organization – the mission is the main
Human Resource Planning - identifies people with the
focus of this type of organization. This mission is
right skills and assigns them corresponding tasks in the
clear, distinct, and inspiring.
company.
Virtual Organization - type of organizational structure
Job Analysis - is the procedure for determining the
that takes advantage of the advancement in the
duties and skill requirements for a job or position.
information and communication technology where they
don’t have to meet personally but through internet,
Training – it is an organized activity that increases and
through the power of technology they can communicate.
enhances employees’ knowledge and skills on their job
to improve their current performance.
Development - the enhancement of competencies of
employees by giving them opportunities for higher or
Job Description - A written summary of the duties,
bigger responsibilities as well as challenging tasks which
responsibilities, reporting relationship, and the job
will help them achieve their total growth as a person.
specifications for each job or position in the company.
Virtual Reality - is a training technique used to enable
Job Specification - is a statement of the essential
participants experience simulations showing possible job
components of a job class including a summary of the
situations.
work to be performed, primary duties and
responsibilities, and the minimum qualifications and
Employee Movement - a movement to a higher level or
requirements necessary to perform the essential
position.
functions of the job.

MENTAL ABILITY TEST OR INTELLIGENCE Equal Employment - the consideration that ensures
QUOTIENT (IQ) TEST - This is a test of general applicant is not discriminated against his or her age,
knowledge that consists of questions on linguistics and color, race, religion, civil status, gender or based from
numerical abilities and abstract reasoning. the college or university he or she graduated.

APTITUDE TEST - This measure specific abilities and Compensation – a tangible equivalent or reward for
the applicant’s inclination to succeed in a field. services rendered or for the performance of a task
performed in the organization.
PERSONALITY TEST - This is a measure of aspects
of behavior such as cooperation, initiative, Tenure - It refers to the number of years in service of an
dependability, and sociability. employee.
Holiday Pay On rest day which falls on a special day
From Executive Order No. 292 as Amended by Republic Compute the hourly rate of the employee on a rest day
Act 9849. which falls on a special day:
When an employee did not require to go report to office Hourly rate = 150% of Regular hourly rate
during a regular holiday, he will receive: = P31.25 x 1.50
-100 % (Minimum wage + COLA) = P46.875 per hour
When an employee is required to work on a regular
holiday, he will To determine overtime rate per hour:
receive: Overtime rate = Hourly rate + 30% of Hourly rate
-200 % = P46.875 + (30% of P46.875)
Premium Pay = P46.875 x 1.30
- Rest Days and Special Holidays = P60.94 per hour
* Additional 30% On a regular holiday
* Additional 50% Compute the hourly rate on regular holiday:
Hourly rate = 200% of Regular hourly rate
twenty-five percent (25%) - an additional
= P31.25 x 2
compensation equivalent to employees’ regular wage = P62.5 per hour
when he/she rendered overtime in a regular day.
To determine overtime rate per hour:
Computation of Overtime Pay Overtime rate = Hourly rate + 30% of Hourly rate
Assuming that the minimum wage rate is P250, how = P62.50 + (30% of P62.50)
much is the overtime rate per hour? = P62.50 x 1.30
= P81.25 per hour
On ordinary day
On a rest day which falls on a regular holiday
On an ordinary day, the overtime rate per hour is
determined as follows: Compute the hourly rate:
First, compute the hourly rate of the employee: Hourly rate = 260% of Regular hourly rate
= P31.25 x 2.60
Regular hourly rate = Minimum wage rate ÷ 8 hours
= P81.25 per hour
= P250 ÷ 8 hours
= P31.25 per hour To determine overtime rate per hour:
Now to determine overtime rate per hour: Overtime rate = Hourly rate + 30% of Hourly rate
= P81.25 + (30% of P81.25)
Overtime rate = Regular hourly rate + 25% of Regular
= P81.25 x 1.30
hourly rate
= P105.625 per hour
Overtime rate = P31.25 + (25% of P31.25)
= P31.25 x 1.25
= P39.06 per hour
On rest day and special day
Compute the hour rate of the employee on a rest day or
special day:
Hourly rate = 130% of Regular hourly rate
= P31.25 x 1.30
= P40.625 per hour
(Note: The hourly rate on rest day and special day is
130% of the regular rate.)
To determine overtime rate per hour:
Overtime rate = Hourly rate on rest day + 30% Hourly
rate on rest day
= P40.625 + (30% of P40.625)
= P40.625 x 1.30
= P52.81 per hour