September 18, 2021

MEMORANDUM ORDER NO. 01-0918-21

S2 DRIVING TUTORIAL
San Rafael, Roxas, Isabela

To: All Employees

Subject: Notification of Salary Reduction Due to COVID-19

Dear employees,

I refer to our meeting with the legal officer of the company on September 15, 2021 about
whether you would be willing to agree to a salary reduction to a new rate of salary/wage
per hour/day/month.

As discussed, the company is experiencing a significant downturn in business due to the

global COVID-19 (Coronavirus) pandemic. In response, we are putting in place a
[temporary/permanent] reduced pay arrangement to avoid layoffs, but not below the
minimum wage as prescribed by the Regional Tripartite Wage and Productivity Board
(RTWPB) wage order no. 02-20.

If we do not obtain sufficient employee participation in the salary/wage reduction program,

we will have no option but to consider instituting a retrenchment program that may result in
temporary employee layoffs.

If you are willing to participate in the salary reduction program, please fill in your details
below and return this form to [insert name] by [insert date]. If you have any further
questions regarding this matter, please contact me at any time.

Very Sincerely,

DOLORIN SUMAWANG
Proprietor
I agree to a [temporary/permanent] reduction in my salary from (amount ng dating sahod)
to a new rate of [bagong sahod] per hour/day/month as proposed in the above letter.

NAME OF EMPLOYEE SIGNATURE DATE

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