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The Labor Code of the Philippines is the legal code governing employment practices and labor relations in the Philippines. It was enacted through Presidential Decree No. 442 on Labor day, May 1, 1974, by President Ferdinand Marcos in the exercise of his then extant legislative powers. [1]
The Labor Code and other legislated labor laws are implemented primarily by government agencies, namely, Department of Labor and Employment and Philippine Overseas Employment Agency (now the country's Department of Migrant Workers). Non-government entities, such as the trade unions and employers, also play a role in the country's labor.
As prescribed by House Rules, the committee's jurisdiction includes the following: [1] Advancement and protection of the rights and welfare of worker; Employment and manpower development inclusive of the promotion of industrial peace and employer-employee cooperation; Labor education; Labor standards and statistics
The taxes imposed by the Code include a graduated income tax on all income earned by natural and juridical persons within the Philippines, a capital gains tax, excise tax on certain products, a Donor's Tax, an estate tax, and a value-added tax on the sale of most goods and services in the Philippines.
Compensation and benefits refer to remuneration to employees from employers. Which is the payments or rewards provided to an individual for the work that has been completed. Compensation is the direct monetary payment received for work performed, commonly known as wages. This is the compensation that employees earn for their work or ...
The Department of Labor and Employment (DOLE) was founded on December 8, 1933, by virtue of Act No. 4121 of the Philippine Legislature. It was renamed as the Ministry of Labor and Employment in 1978. The agency was reverted to its original name after the People Power Revolution in 1986. [4]
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Rule 2 - Definition of Terms, defines the legal terms used in the terms and phrases defined in Article 212 of the Labor Code shall be given the same meanings when used in NLRC cases. Rule 3 - Pleadings, notices and appearances , signifies that the parties involved will be given due notice for any impending proceedings.