Practice question
Distinguish reimbursement of a consented insurance premium under Article 113(a) from an unrestricted payroll charge.
Legal references
- Labor Code, Articles 95, 113-115 and 123-124: https://lawphil.net/statutes/presdecs/pd1974/pd_442_1974.html
- Omnibus Rules Implementing the Labor Code, Book III, Rule V and Rule VIII, Section 14: https://lawphil.net/statutes/presdecs/pd1974/pd_442a_1974.html
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