Practice question
A covered employee’s established annual base consists of PHP 180,000 other qualifying basic salary plus PHP 12,000 employer-paid maternity salary differential required to be included. No other item or favorable rule applies. Which minimum follows?
- PHP 16,000.
- PHP 15,000 with the qualifying differential ignored.
- PHP 192,000.
- Nothing because maternity leave occurred.
- PHP 1,000 regardless of earnings.
Legal references
- Memorandum Order 28 s.1986 modifying PD 851 coverage: https://lawphil.net/executive/mo/mo1986/mo_28_1986.html
- DOLE-BWC 2024 Handbook on Workers’ Statutory Monetary Benefits, relevant service charge, holiday pay and thirteenth-month sections: https://nwpc.dole.gov.ph/wp-content/uploads/2024/11/Workers-Statutory-Monetary-Benefits-Handbook-2024-Edition.pdf
Answer this question in flashcards to review your response and continue practicing.