Practice question
For a covered rank-and-file employee, what is the minimum thirteenth-month pay formula?
- One-twelfth of total basic salary earned during the calendar year
- One-twelfth of every payment received regardless of its nature
- Exactly one month of the final salary even after only one month of service
- Whatever amount the employer elects after declaring profits
- One-half of all retirement benefits
Legal references
- https://nwpc.dole.gov.ph/wp-content/uploads/2024/11/Workers-Statutory-Monetary-Benefits-Handbook-2024-Edition.pdf — DOLE-BWC 2024 Handbook, printed pages 40–43, thirteenth-month coverage, basic salary, integration, and proportionate entitlement.
- https://lawphil.net/executive/mo/mo1986/mo_28_1986.html — MO 28, s. 1986, modifying PD 851 coverage and deadline.
- https://www.lawphil.net/judjuris/juri1995/sep1995/gr_111744_1995.html — Marcos v. NLRC, GR 111744, September 8, 1995, main decision; demandable bonuses under agreement and established practice.
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