Labor standards are the corresponding statutes of workers in matters of: their basic rights,

working conditions, wages to be paid, and job security. In the Philippines, Department of Labor
and Employment release Handbooks on Workers’ Statutory Monetary Benefits as a reference in
maintaining the increased awareness of the workers and the employers on their rights and
responsibilities in the country.
In the video ‘Employment Guide: Want to Know More on Labor Standards?’ there were
multiple labor amendments mentioned. Among them are related to: holiday pay, premium pay,
overtime pay, night shift differential, leave benefits, service charge, and 13th month pay. The
video used the 2014 Handbook on Workers’ Statutory Monetary Benefits. Both of the 2014 and
2020 versions of the Handbook includes the same 19 amendments. In comparing the two, there
are no significant changes seen in the following amendments: Overtime Pay, Night Shift
Differential, Service Incentive Leave, Paternity leave, Parental Leave for Solo Parents, Leave for
Victims of Violence against Women and their Children, Special Leave for Women, and Benefits
under the Employees’ Compensation Program.
Below is a table regarding the significant changes I have noticed in the amendments
between the 2014 and 2020 edition of the Handbook on Statutory Monetary Benefits by DOLE:
2014 Handbook on Statutory 2020 Handbook on Statutory
Monetary Benefits Monetary Benefits
Minimum I. Minimum Wage Rates I. Minimum Wage Rates
Wage * Php 15.00 COLA is not yet  Non- Agriculture
included in the given rates* - Php 537.00
 Non- Agriculture  Agriculture
- Php 451.00 - Php 500.00
 Agriculture  Retail/Service Establishments
- Php 414.00 - Php 500.00
 Private Hospitals  Manufacturing Establishments
- Php 414.00 - Php 500.00
 Retail/Service Establishments II. Minimum Wage of Kasambahay
- Php 414.00  NCR
 Manufacturing Establishments - Php 5 000.00
- Php 414.00  Chartered cities and
II. Minimum Wage of Municipalities
Kasambahay - Php 4 500.00
 NCR III. Coverage from Income Tax of
- Php 2 500.00 Minimum Wage Earners
 Chartered cities and  Effective January 1, 2018,
Municipalities salaried individuals earning
- Php 2 000.00 annual gross compensation of
 Other Municipalities ₱250,000 or below per year are
- Php 1 500.00 exempted from paying income
taxes.
 The following income of MWEs
shall also be exempt from income
References:
https://bwc.dole.gov.ph/images/Handbook/2014Handbook_English_Version.pdf
https://bwc.dole.gov.ph/images/Handbook/2020Handbook_20Feb20.pdf
https://www.youtube.com/watch?v=OYy0hV6EK_s
 tax: Statutory Minimum Wage
(SMW) inclusive of the COLA;
Holiday pay; Overtime pay;
Night shift differential pay; and
Hazard pay.
Holiday Pay I. Muslim Holidays I. Muslim Holidays
 Presidential Decree No. 1083 * removed from the 2020 edition*
 Presidential Proclamation No.
1198
 Considering that all private
corporations, offices, agencies,
and entities or establishments
operating within the designated
Muslim provinces and cities
are required to observe Muslim
holidays, both Muslims and
Christians working within the
Muslim areas may not report
for work on the days
designated by law as Muslim
holidays.
Premium I. Special Days
Pay  December 8, Feast of Immaculate
Conception of Mary was added as
a special day
Service I. Sharing I. Distribution of Service Charges
Charges  All rank-and-file employees of  100% of the service charges
employers collecting service collected shall be distributed
charges are entitled to an equal completely
share in the eighty-five percent and equally, based on actual
(85%) of the total of such hours or days of work or service
charges. The remaining fifteen rendered, among the covered
percent (15%) of the charges employees, including those
may be retained by already receiving the benefit of
management to answer for sharing in the service charges.
losses and breakages and for
distribution to managerial
employees, at the discretion of
the management in the latter
case.
Maternity I. Entitlement I. Coverage
Leave  Maternity leave benefit of 60  Maternity leave benefit shall be
days in case of normal delivery for 105 days with full pay, and
or miscarriage, or 78 days, in additional 15 days with full pay
case of Caesarean section in case the female employee
delivery, with benefits
References:
https://bwc.dole.gov.ph/images/Handbook/2014Handbook_English_Version.pdf
https://bwc.dole.gov.ph/images/Handbook/2020Handbook_20Feb20.pdf
https://www.youtube.com/watch?v=OYy0hV6EK_s
 equivalent to 100% of the qualifies as a solo parent under
average daily salary credit of RA 8972.
the employee as defined under  In case of miscarriage or
the law. emergency termination of
pregnancy, the maternity leave
shall be for 60 days with full pay.
 In cases of live childbirth, an
additional maternity leave of 30
days without pay, can be availed
of, at the option of the female
employee, provided that the
employer shall be given due
notice.
II. Salary Differential
 The employer shall pay for the
difference between the full salary
and the actual cash benefits
received from the SSS.
Thirteenth I. Formula of 13th Month Pay
Month Pay  Total basic salary earned during
the year / 12 months
II. 13th Month Pay of Female
Employee who is on Maternity
Leave
 The salary differential shall be
included as part of the basic
salary for purposes of
computation of the 13th month
pay of the rank -and-file
employee.
III. Coverage from Income Tax of the
13th Month Pay
 13th month pay and other
benefits, such as productivity
incentives, and Christmas bonus,
not exceeding Ninety Thousand
Pesos (₱90,000.00) are exempt
from taxation.
Separation I. One-Half (1/2) Month Pay per
Pay Year of Service
 Lack of service assignment of
security guard for a continuous
period of 6 months was added in
the clauses.
II. One-Month Pay per Year of
Service
References:
https://bwc.dole.gov.ph/images/Handbook/2014Handbook_English_Version.pdf
https://bwc.dole.gov.ph/images/Handbook/2020Handbook_20Feb20.pdf
https://www.youtube.com/watch?v=OYy0hV6EK_s
  Lack of service assignment of
security guard by reason of age
was added.
III. Coverage from Income Tax of
Separation Pay
 Exempted from taxation is the
separation pay received by an
employee as a result of his/her
separation from the service of the
employer due to death, sickness
or other physical disability or for
other cause beyond the control of
said employee such as
retrenchment, redundancy or
cessation of business operations.
Retirement I. Retirement Benefit of Racehorse
Pay Jockeys
 The compulsory retirement age of
professional racehorse jockeys
who are duly licensed by the
PHILRACOM is 55 years old,
provided that he/she has served
for at least 5 years as racehorse
jockey and has paid additional
premium to the SSS.
II. Retirement Benefit of
Kasamabahay and Persons in the
Personal Service of Another
 Kasambahay and persons in the
personal service of another are
entitled to retirement benefit
pursuant to Department Order
No. 20 s.1994.
III. Coverage from Income Tax of
Retirement Pay
 Exempted from taxation are the
retirement benefits received under
RA 7641 (now Article 302
herein) and those received by
officials and employees of private
firms, whether individual or
corporate, in accordance with a
reasonable private benefit plan
maintained by the employer
following the provisions.

References:
https://bwc.dole.gov.ph/images/Handbook/2014Handbook_English_Version.pdf
https://bwc.dole.gov.ph/images/Handbook/2020Handbook_20Feb20.pdf
https://www.youtube.com/watch?v=OYy0hV6EK_s
 PhilHealth I. Coverage
benefits * there are some changes in the
coverage except for ‘Indigent
Members’*
 Members in the Formal Economy
 Sponsored Members
 Members in the Informal
Economy
 Lifetime Members
 Senior Citizens
Social I. Benefits
Security  Sickness
Benefits - mentioned that the sickness
benefit is granted up to 120
days in a calendar year
 Disability
- mentioned the number of
months of the complete and
permanent loss of/use of any
of the following parts of the
body under permanent partial
disability
 Retirement
- provided more provisions
regarding the qualified people
to receive a monthly pension
of lifetime cash benefit
 Funeral
- separate from death and has
its own qualifications
 Employment
- cash benefit granted to
covered employees, including
Kasambahay and OFWs who
are involuntary separated
from employment
PAG-IBIG I. Coverage
Benefits  Membership was classified into
two, Mandatory Membership and
Voluntary Membership. Both
have specific requirements in
determining whether or not the
person is eligible to receive the
benefits.

References:
https://bwc.dole.gov.ph/images/Handbook/2014Handbook_English_Version.pdf
https://bwc.dole.gov.ph/images/Handbook/2020Handbook_20Feb20.pdf
https://www.youtube.com/watch?v=OYy0hV6EK_s