Salary Scheme

Payroll

As mandated by the Department of Labor and Employment (DOLE) under Wage Order
No. RBIII-22; Employees of retail/service establishments with less than 10 personnel should
receive a minimum wage of 375.00 pesos a day with a COLA amounting to 20.00 pesos. In
Whipped for Sweets, the employees will receive a minimum of 400.00 pesos and a maximum of
1,600.00 pesos for their daily salary. This is in regards to the different jobs needed in the store.

The payroll of the employee who rendered work from day 1 up to day 26 will receive his
salary on the 30th of the month. If the payday falls on their rest day the employees will be
receiving their salary before the scheduled date.

Position Per month Per day

Manager 40,000.00 1,643.83

Head Baker 15,000.00 616.44

Assistant Baker 12,000.00 493.12

Cashier 10,500.00 431.50

Formula used: (Salary per monthx12/292)

Holidays and Leaves

● All employees will be paid on his/her regular daily wage during regular holiday.
● Employees who will work on a holiday will be paid compensation equivalent to twice on
his/her regular rate.
● The employees will be working on regular holidays and special holidays, including the
day designated by law for holding a general election.
Formula for Regular Holidays Formula for Salary on Special Holidays

a) Work a) Work

-Employees daily pay rate + 100% daily rate -Employee Daily Rate + 30% of the daily
rate
b) No Work, Double Holiday
b) Worked, Double Holiday
-Employees daily pay rate + 200% daily rate
-Employee Daily Rate + 50% of the daily
c) Worked, Double Holiday rate

-Employees daily pay rate + 200% daily rate

Work Schedule

● According to David (2021), the current year, 2021, is considered to be a common

year. It consists of 365 days in total. The Philippines have 104 weekends, 12
regular holidays, 9 special non-working holidays, and 240 working days. In total,
the Whipped for Sweets has 292 working days including the holidays.
● Employees will render (8) hours of normal work (Monday-Saturday) with 60
minutes lunch break and 30 minutes break.
● The working hours will not exceed the given time period.

Rest day

All employees will receive a 1-day rest (Sunday) for 6 consecutive normal working days.

Compensation and Benefits

The Whipped for Sweets complies with mandatory benefits as shown below, the
business care and acknowledges the importance of the health and future of our employees.
Below is the is list of benefits mandated by the DOLE.

Position Monthly Salary Annually SSS Philhealth Pag-ibig Net Salary

Manager 40,000 480,000 900 700 400 38,000

Head Baker 15,000 180,000 675 262.5 150 13,912.5

sistant Baker 12,000 144,000 540 210 120 11,130

Cashier 10,500 126,000 472.50 183.75 105 9,738.75

References

David. (2020, June 26). Working Days in Philippines in 2021. ExcelNotes.

https://excelnotes.com/working-days-philippines-2021/

Puerto, D. (2019, September 17). Holiday Pay. Labor Law PH.

https://www.laborlaw.ph/legal/holiday-pay-under-philippine-labor-law?fbclid=IwAR0qioYt
LMf4FgJn---kukGktYVNHuLqeS23ATzNr1zwQK5bhyVRtzX6-0k

Regular and Special National Holidays in the Philippines for 2021. (2021, May 11). KC
Global Talent Solutions.
https://kcrecruitment.com/hr-consulting/labor-and-employment/philippine-holidays/

https://filipiknow.net/pag-ibig-contribution-table/