Unit 2.

EMPLOYEE COMPENSATION

2.1 SALARY AND WAGE

2.1.1 Employee Compensation
When you work for a company, you are entitled to certain financial and non-
financial rewards in exchange for the services you provide. This is known as employee
compensation, which is a legal and moral obligation of any business. Employee
compensation may include wages, salaries, employee benefits including sick leave and
vacation leave, and incentive pay, which includes productivity pay, commission, override,
bonus, and profit-sharing.

Salary refers to a fixed payment agreed to by an employer and an employee. If you are
receiving a salary, you do not need to concern yourself with computing how much you will
receive on a payday because it is has already been agreed in your contract. For full-time
employees, salary is generally described in annual, monthly, bi-weekly or weekly
amounts.

On the other hand, wage refers to hourly or daily payments for work done during the
working day. If you are a wage earner, you may have to compute the number of hours
you worked for the company so you will receive a compensation based on your working
hours.

Salaried Pay
Advantages
1. Consistency. Employees are
guaranteed a certain amount every
week or month excluding bonuses.
This makes financial planning
easier as they would know how
much is coming in and going out.
2. Additional perks. Salaried
employees are entitled to a
number of paid days off every
year. The number of days would
be pre-agreed with the employer. It
Disadvantages
1. Overtime. One of the main
disadvantages of salaried pay is
working overtime. Although
salaried employees are entitled to
overtime, tracking overtime can be
a bit of a challenge. An hourly
worker would work overtime and
simply charges for the hours they
worked.
2. Pay cuts. Companies going
through tough financial periods
 is also possible to agree on flexible
working hours. So employees can
come in to work an hour or two
earlier to leave an hour or two
later.
3. Higher wages. Salary workers
generally have more
responsibilities compared to their
waged counterpart. Salaried
workers might have to work more
than the standard work-hour week
to catch up with deadlines.
Compensation for these
responsibilities is reflected in their
salary.
Waged Pay
Advantages
1. Payment for hours. An advantage of
an hourly wage is that employees get
paid for the hours they actually work.
This means that if a worker works for
eight hours a day they get paid for the
eight hours. If an employee is asked to
work overtime, they’ll also get paid for
that as well.
2. No contract. Waged employers are
not bound by contracts. If they find
somewhere that offers more money for
working the same hours they can
change employment. Because they
are not bound by contract, waged
employees cannot get charged against
any legal obligations like leaving
before working the agreed upon
period.
3. Less responsibility. Employees
working on a salaried basis could be
liable if anything goes wrong within the
slash expenses by cutting pay.
Although waged employees are
more likely to get their hours cut, it
wouldn’t affect their hourly rate as
they only get paid for the hours
they work. While salary workers
might need to work more hours
with no extra pay.
3. Public holiday pay. Like overtime
pay, waged workers are often paid
more to work on public holidays
like Christmas or Easter.
Depending on the nature of
business and contract, salaried
workers might have to work over
holiday periods without extra pay.
Disadvantages
1. Working hours. Waged workers get
paid according to the hours they have
worked. This means they would have
to work extra hours to earn any extra
pay.
2. Hours cut. If a company is going
through financial troubles and needs to
cut down on expenses, in most cases
employee hours are the first to go,
which means a smaller paycheck. But
it also means the employee will still get
paid for however many hours they
work.
3. Benefits. Waged employees don’t
have a safety net. A waged employee
would lose out on wages if they are
absent from work even for medical
reasons. In most cases, they wouldn’t
get medical insurance or contributions
to their pension, either.
 company. Waged workers have less
responsibility for the growth of the
company. 4. Immediate pay. Unless
otherwise stated, waged workers
would mostly get paid daily or weekly
as their pay is directly related to the
number of hours that they’ve worked.
While salaried employees wait a
month to get their paycheck.

2.1.2 COMPUTATION OF WAGE

Wage refers to the earnings received by a worker on a piece rate, hourly rate, or
daily rate.
Piece Rate . If you are a worker employed on a “piecework” basis, you will be paid
in proportion to the quantity of work you finished. It means that the more pieces
you complete, the higher your wage would be.
There are two types of piece-rate wage: fixed piece-rate plan and differential piece-
rate plan
In a fixed piece-rate plan, the rate for each piece you finish is the same regardless
of quantity produced.
On the other hand, in differential piece-rate plan, the rate increases as the
quantity produced increases.

Example 1: Aling Minda is paid on a per-piece basis at the rate of ₱1.50 per pack
of charcoal. If she finishes 1200 packs of charcoal per week, how much
is her total earnings?
Given: Fixed piece-rate = ₱1.50 per pack of charcoal
No. of packs finished in a week = 1200 packs

Required: Total earnings per week Computation:

Solution: Total earnings = Quantity × Rate = 1200 × 1.50 = 1800

Conclusion: Aling Minda earns ₱1800 per week.

Example 2: Aling Belen is now employed to repack and seal pepper. She is paid
on the following differential pay plan schedule.

Quantity Daily Rate per 100

Packs
Less than 100 ₱100
100-149 ₱105
150-199 ₱107.50
200 or more ₱110

For the week, she repacked the following quantities:

Monday – 95 ; Tuesday – 102 ; Wednesday – 130 ;
Thursday – 152 ; Friday – 201

Compute for her total wage for the week. (Observe that the rate varies
depending on the quantity produced.)

Solution: Divide each quantity produced by 100 and multiply them to its
corresponding rate.

Computation:

Day Quantity No. of “100 Price per Sub-total

Packed Packs” 100
Packs
Monday 95 95/100 = 0.95 ₱100 ₱95.00
Tuesday 102 102/100 = ₱105 ₱107.10
1.02
Wednesday 130 130/100 = ₱105 ₱1036.50
1.30
Thursday 152 152/100 = ₱107.50 ₱163.40
1.52
Friday 201 201/100 = ₱110 ₱221.10
2.01
Total ₱723.10

Conclusion: Aling Belen’s total wage for the week is ₱723.10.

Hourly Rate.

Many employees are paid on an hourly basis.

To compute for the pay, simply multiply the number of hours of work by the
hourly rate.

Example 3. If you worked for 40 hours during the week with a rate of ₱25.00 per
hour, what is your wage?

Given: Hourly rate = ₱25.00 per hour; No. of hours worked = 40 hours

Required: Wage for the week Computation

Solution: Wage = Hourly rate × No. of hours worked = 25 × 40 = 1000

Conclusion: Your wage for the week is ₱1000.

Example 4: Jim works as a dishwasher in a restaurant that pays him ₱45 per
hour. He is paid every two weeks. For his payday, he reported to work for a
total of 70 hours. How much should he receive?

Given: Hourly rate = ₱45 per hour ; No. of hours worked = 70 hours

Required: Jayson’s wage for two weeks Computation

Solution: Wage = Hourly rate × No. of hours worked = 45 × 70 = 3150

Conclusion: Jayson should receive ₱3150.

2.2 BENEFITS OF SALARY AND WAGE EARNERS

When you are employed, you are entitled to various benefits that can be summed up into
three categories: employee minimum wage and additional pays due to varying factors like
holidays or overtime, leave benefits which are paid absence from work, and mandatory
government contributions.

2.2.1 Wage and Compensation Benefits

A. Employee Minimum Wage. Every region in the Philippines has a different minimum
wage. For a list of updated minimum wage rates, visit the website of the National
Wages and Productivity Commission (URL: https://nwpc.dole.gov.ph/).

B. Overtime Pay. The employee who renders service beyond the schedule indicated in
the contract will be given additional compensation equivalent to his regular wage
including at least 25% premium.

C. Premium Pay. A premium pay is an overtime pay for rest days and official holidays.
Employee shall be paid an additional compensation from the rate of the first eight
hours on a holiday or rest day plus at least 30%.
There are three types:
1. Regular Holidays – these refer to fixed dates like Christmas Day,
Independence Day, or New Year’s Day. However, National Heroes Day and
Holy Week are considered regular holidays despite changing dates.
2. Special Holidays – also known as Special Non-Working Holidays, they fall on
flexible dates, depending on the circumstance. Examples are ASEAN Summit
or regional events like festivals or class suspensions. A day becomes a
special holiday if: proclaimed by the President, enacted by the Congress, or
3) declared by LGUs in the specific regions.
3. Double Holidays – this is a rare occurrence wherein a regular holiday and a
special holiday fall on the same day. Example: President Rodrigo Duterte
declared August 21, 2018 Self-Check 37 as special non-working (Eid’l Adha)
and regular holiday (Ninoy Aquino Day) at the same time. All employees are
eligible for premium pay, but normally, the slots for working on holidays or
rest days are scheduled in advance and approved by authorized personnel.

D. Night Shift Differential. Also known as night shift pay, it applies to employees who
work between 10:00 PM and 6:00 AM. An additional 10% premium is applied for
every hour at work.

E. 13th Month Pay. The 13 month pay is often mistaken as the Christmas Bonus, but
technically, it’s a monetary bonus mandated by law. The Christmas bonus is only a
voluntary gesture from the employers. According to the law, the 13 month pay is
given either in 2 installments (May and December) or in full before December 24.
You can receive this pay if you are any private employee with fixed or guaranteed
 salary who have worked for at least one month. Resigned or terminated employees
who left their employers before the release of the 13 month bonuses can also
receive this. Take note that employees who quit the job without going through the
separation process and workers who are paid purely on commission are not entitled
for 13 month pay.

F. Separation Pay. Separation pay is also part of the Labor Code and is given to
employees terminated from the company. The only exception are those terminated
because of misconduct or crime involvement.

There are two types:

1. 1/2 Month Pay per Year of Service – an employee is eligible for

separation pay with the value of one-half (1/2) month pay for every
year of service if the separation from the service is because of
retrenchment to save the company from pitfalls, closure or termination
of the operations due to bankruptcy and other bad instances, and
grave illness incurable within 6 months or harmful for co-workers.

2. One-Month Pay per Year of Service – an employee is eligible for a

separation pay worth of one month per year of service if the
termination of the contract is because of: installation of devices or
machines that reduce the number of labors, redundancy, or when
there is excessive manpower, impossible reinstatement to the former
position because of significant reasons.

G. Retirement Pay. Upon the age of 60 years or more, an employee who has served at
the establishment for at least five years may be granted a retirement pay equivalent
to at least one-half month of salary for every year of service. A fraction of at least
six months is considered as one whole year. As stipulated by the DOLE National
Wages and Productivity Commission,

“The minimum retirement pay shall be equivalent to one-half (1/2) month salary for
every year of service, a fraction of at least six (6) months being considered as one
(1) whole year.” Included in the one-half pay are 15 days salary based on the latest
salary rate, cash equivalent of 5 days of service incentive leave, one-twelfth (1/12)
of the 13th month pay.
2.2.2 LEAVE BENEFITS

A. Service Incentive Leave. Article 95 of the Labor Code says that an employee who
has worked for a year is entitled to five (5) SILs with full pay. These can be used for
vacation leave or sick leave.

B. Parental Leaves. There are three types of parental leaves:

1. Maternal – any pregnant woman employee who has worked with the company
for at least six months will be granted a maternity leave of at least two weeks prior
to her due date (expected date of delivery) and four weeks after normal delivery or
miscarriage with full pay based on her regular salary. As of February 21, 2019, the
Expanded Maternity Leave (EML) Bill has been signed into law. This law grants 105
days of paid maternity leave credits. The law also allows new mothers to extend this
leave for an additional 30 days, but this will be unpaid. The EML is applicable to all
a woman’s pregnancies.

2. Paternal – the R.A No. 8187, or Paternity Leave Act of 1996, grants seven (7)
days of fully paid leave to married fathers. This is effective up to the first four
deliveries of the legitimate spouse. Under the EML, seven days of a woman’s paid
maternity leave credits can be transferred to fathers, extending the allowed seven-
day paternity to be extended to 14.

3. Solo Parent – Solo or single mothers and fathers have seven days leave with
pay for every year of service, on top of other leave privileges, e.g. Maternity or
Paternity Leave. Solo mothers are covered by the EML, so they also get 105 days
of paid maternity leave credits. However, solo mothers can extend their leave for 15
days and these should be paid leaves.

C. Special Leave Benefits for Women. There are two types:

1. Magna Carta for Women – this entitles women who underwent surgery due to
gynecological disorders to two months’ leave with full pay, as stipulated in
R.A. 9710 or the Magna Carta of Women. This applies to employees who
have rendered at least six months of service with the company.

2. Leave for women and their children who are victims of violence – victims of
violence against women, as stipulated in R.A. 9262 or the Anti-Violence
Against Women and Their Children Act of 2004, are entitled to 10 days
leave with full pay.
D. Bereavement Leave. This is a three-day additional time off from work to mourn for the
death of immediate family members such as mother, father, siblings, and children.
It must be noted that this is not a paid leave.

E. De Minimis Benefits. These are either relatively small amounts of money or leave
credits that are optional for employers to grant. Examples are calamity leave, rice
subsidy, transportation/clothing/laundry allowance, daily meal allowance, and other
goods that are not monetary.

2.2.3 MANDATORY GOVERNMENT CONTRIBUTIONS

The following government contribution will be automatically deducted from regular

employees based on their salary:

A. Social Security System. The Social Security System serves as an insurance

program set by the government for all wage earners from the private institutions
(the counterpart for government employees is GSIS) in the country. Members are
required to contribute a certain amount depending on their salary bracket.
Generally, your monthly contribution is a shared payment between you (EE) and
your employer (ER):
ER – 7.37% of the total contribution
EE – 3.36% of the total contribution (deducted from the salary)

B. PhilHealth. This serves as a health insurance program for private employees

providing financial aid and service privileges for health care.
PhilHealth has removed the previous salary brackets, creating a new
condensed contribution table with P10,000 as the salary floor and P40,000 as the
ceiling. The computation starts at 2.75% of the basic salary per month, and the
payment is shared by employer and employee.

The PhilHealth benefits include:

1. Inpatient benefits (hospitalization, facility fees, and physician/surgeon
fees)
2. Outpatient benefits (day surgeries, radiotherapy, hemodialysis,
outpatient blood transfusion, primary care benefits)
3. Z benefits (financial/medical aid for the patients with cancer and in need
of surgeries)
4. SDG related (Malaria package, HIV-AIDS package, anti-Tuberculosis
treatment, voluntary surgical contraception procedures, and animal bites
treatment)
C. Pag-IBIG. Also known as the Home Development Mutual Fund (HDMF), Pag-IBIG
is another form of national savings program and the financing office for affordable
shelter. Again, the total contribution is shared between you and the employer. The
highest compensation per month subjected to Pag-IBIG contribution is P5,000 and
it means that the employer and employee will pay P100 each as the maximum
contribution. Pag-IBIG lets you have the following benefits: housing loan, multi-
purpose loan, calamity loan, secured savings.
2.3 COMPUTATION OF OVERTIME PAY
Article 83 of the Labor Code enunciates that the normal hours of work of any employee
shall not exceed eight (8) hours a day. This is exclusive of the one (1) hour lunch
break.

Article 85 provides that subject to such regulations as the Secretary of Labor may
prescribe, it shall be the duty of every employer to give his or her employees not
less than sixty (60) minutes time-off for their regular meals. Employees who work
more than the required number of hours are entitled to overtime pay. Overtime
premium refers to the excess payment over the regular rate.

The following are the different articles of the Labor Code relevant to normal hours
and overtime work:

2.3.1 Overtime Premium on an Ordinary Day Article 87 of the Labor Code

provides that work may be performed beyond eight (8) hours a day provided that
the employee is paid for the overtime work an additional compensation equivalent
to his regular wage plus at least 25% thereof.

Example 5: The regular daily rate of Jennie is ₱340.00. If she works 11 hours
on a regular day, what is her total earnings?
Solution:
i. Compute the regular hourly rate.
Regular hourly rate = Daily wage rate ÷ 8 hours = 340 ÷ 8 hours
= 42.50 per hour
ii. Compute the overtime premium.
Overtime Premium = 42.50 × 0.25 = 10.625

iii. Compute the overtime rate.

Overtime rate = Regular hourly rate + Overtime Premium
= 42.50 + 10.625
= 53.125 per hour

iv. Compute the overtime pay.

Overtime pay = Overtime rate × Excess hours over the regular
working hours
= 53.125 × 3 hours
= 159.375

v. Compute the total pay for the day.

Total pay = Daily Wage Rate + Overtime pay
= 340 + 159.375
= 499.375

Conclusion: Jennie will receive a total of ₱499.375 for that day.

2.3.2 Overtime Premium on Rest Day and Special Day Article 93 of the
Labor Code provides that when an employee is made or permitted to work on his or
her scheduled rest day, he or she shall be paid an additional compensation of at
least 30% of his or her regular wage. An employee shall be entitled to such
additional compensation for work performed on Sunday only when it is his or her
established rest day. The employee is entitled the same additional compensation if
he/she is made to work on a special day like Maundy Thursday or Good Friday. In
addition, Article 87 of the Labor Code provides that work performed beyond eight
hours on a holiday or rest day shall be paid an additional compensation equivalent
to the rate of the first eight hours on a holiday or rest day plus at least thirty percent
(30%) thereof.

Example 6: Rose’s regular rate is ₱340, which is ₱42.50 per hour. She was
requested to work on Saturday, her rest day. Compute for her total
earnings if she worked for 10 hours.

Solution: a) For 8 hours:

i. Compute the hourly rate on rest day or special day.
Hourly rate = Regular hourly rate × 1.30
= 42.50 × 1.30
= 55.25 per hour

ii. Compute the total earnings.

Total earnings = Hourly rate × 8 hours = 55.25 × 8 = 442

Conclusion: Rose’s earnings for 8 hours is ₱442.

b) For 2 hours: (to complete the 10-hour work)

i. Compute the overtime rate.
Overtime rate = Hourly rate on rest day or special day × 1.30
= 55.25 × 1.30
= 71.825 per hour

ii. Compute the overtime pay.

Overtime pay = Overtime rate × 2 hours
= 71.825 × 2
= 143.65

iii. Compute the total earnings.

Total earnings = Earnings for the first 8 hours + Overtime pay
= 442 + 143.65
= 585.65

Conclusion: Rose’s total earnings is ₱585.65.

2.3.3 Overtime Premium on Rest Day which falls on a Special Day.
Article 94 of the Labor Code provides that work on a rest day which falls on a
special day shall be paid 150% of the regular hourly rate.

Example 7: Zeny earns the regular daily rate of ₱340, giving her an hourly rate
of ₱42.50. She was requested by her boss to work on her rest day, which falls on
Maundy Thursday. Compute her total earnings if a) she worked for 8 hours; and
b) she worked for 10 hours.

Solution: a) For 8 hours:

i. Compute the hourly rate on rest day which falls on a special day.

Hourly rate on rest day which falls on a special day = Regular hourly rate × 1.50
= 42.50 × 1.50
= 63.75 per hour
ii. Compute the total earnings.

Total earnings = Hourly rate on rest day which falls on a special day × 8 hours
= 63.75 × 8 = 510

Conclusion: Zeny’s total earnings is ₱510.

b) For 10 hours:
i. Compute the overtime rate.

Overtime rate = Hourly rate on rest day which falls on special day × 1.30
= 63.75 × 1.30
= 82.875 per hour

ii. Compute the overtime pay.

Overtime pay = Overtime rate × 2 hours

= 82.875 × 2 = 165.75

iii. Compute the total earnings.

Total earnings = Earnings for the first 8 hours + Overtime pay

= 510 + 165.75
= 675.75

Conclusion: Zeny’s total earnings is ₱675.75.

2.3.4 Overtime Premium on a Regular Holiday
Article 94 of the Labor Code provides that work on a regular holiday shall be paid
200% of regular hourly rate.

Example 8: Eastern earns the regular daily rate of ₱340 giving her an hourly rate of
₱42.50. She was requested by her boss to work on May 1, Labor Day.
Computer her total earnings if a) she worked for 8 hours, and b) she
worked for 10 hours.

Solution: a) For 8 hours:

i. Compute the hourly rate on regular holiday.
Hourly rate on regular holiday = Regular hourly rate × 2.00
= 42.50 × 2.00 = 85 per hour
ii. Compute the total earnings.
Total earnings = Hourly rate on regular holiday × 8 hours = 85 × 8 = 680

Conclusion: Easter’s total earnings is ₱680.

b) For 10 hours:

i. Compute the overtime rate.

Overtime rate = Hourly rate on regular holiday × 1.30

= 85 × 1.30
= 110.50 per hour

ii. Compute the overtime pay.

Overtime pay = Overtime rate × 2 hours

= 110.50 × 2
= 221

iii. Compute the total earnings.

Total earnings = Earnings for the first 8 hours + Overtime pay

= 680 + 221
= 901

Conclusion: Easter’s total earnings is ₱901.

2.3.5 Overtime Premium on a Rest Day which falls on a Regular Holiday
Article 94 of the Labor Code provides that work on a rest day which falls on a regular
holiday shall be paid 260% of regular hourly rate.

Example 9: Arlyn earns the regular daily rate of P340.00 giving her an hourly rate of
P42.50. She was requested by her boss to work on December 30, Rizal
Day, which is a regular holiday. However, Rizal Day fell on Monday, which
was Arlyn’s rest day. Compute for her total earnings if a) she worked for 8
hours, and b) she worked for 10 hours.

Solution: a) For 8 hours:

i. Compute the hourly rate on rest day which falls on a regular holiday.

Hourly rate on rest day which falls on a regular holiday = Regular hourly rate × 2.60
= 42.50 × 2.60
= 110.50 per hour
ii. Compute the total earnings.

Total earnings = Hourly rate on a rest day which falls on a regular holiday × 8 hrs.
= 110.50 × 8
= 884

Conclusion: Arlyn’s total earnings is ₱884.

b) For 10 hours:

i. Compute the overtime rate.

Overtime rate = Hourly rate on a rest day which falls on regular holiday × 1.30
= 110.50 × 1.30
= 143.65 per hour

ii. Compute the overtime pay.

Overtime pay = Overtime rate × 2 hours = 143.65 × 2 = 287.30

iii. Compute the total earnings.

Total earnings = Earnings for the first 8 hours + Overtime pay

= 884 + 287.30
= 1171.30

Conclusion: Arlyn’s total earnings is ₱1171.30

 Suggested Reading To learn about the theories of wage determination, please visit
https://www.britannica.com/topic/wage.
To read more about the overtime pay computation and policies in the Philippines, visit
https://kmc.solutions/blogs/overtime-pay-computations-and-policies-in-the-
philippines/.

Unit Summary :

 Employee compensation, which is a legal and moral obligation of any business, refers
to financial and non-financial rewards in exchange for the services an employee
provides. It may include wages, salaries, employee benefits including sick leave and
vacation leave, and incentive pay, which includes productivity pay, commission,
override, bonus, and profit-sharing.

 Salary refers to a fixed payment agreed to by an employer and an employee.

 Wage refers to hourly or daily payments for work done during the working day.

 There are advantages and disadvantages to being a salary earner and wage earner.

 Wage may be earned by a worker on a piece rate, hourly rate, or daily rate basis.

 In a “piecework” basis, an employee will be paid in proportion to the quantity of work

he/she finished.

 There are two types of piece-rate wage: fixed piece-rate plan and differential piece-rate
plan. In a fixed piece-rate plan, the rate for each piece you finish is the same regardless
of quantity produced. On the other hand, in differential piece-rate plan, the rate
increases as the quantity produced increases.

 To compute for the pay on an hourly basis, simply multiply the number of hours of work
by the hourly rate.

 An employee is entitled to various benefits that can be summed up into three categories:
employee minimum wage and additional pays due to varying factors like holidays or
overtime, leave benefits which are paid absence from work, and mandatory government
contributions.
 Wage and compensation benefits include: employee minimum wage, overtime pay,
premium pay, night shift differential, 13th month pay, separation pay, and retirement
pay.

 Leave benefits include: service incentive leave, parental leaves, special benefits for
women, bereavement leave, and de minimis benefits.

 Mandatory government contributions include: Social Security System, Government

Service Insurance System, PhilHealth, Pag-IBIG.

 Article 83 of the Labor Code enunciates that the normal hours of work of any employee
shall not exceed eight (8) hours a day. This is exclusive of the one (1) hour lunch break.
Article 85 provides that subject to such regulations as the Secretary of Labor may
prescribe, 46 it shall be the duty of every employer to give his or her employees not less
than sixty (60) minutes time-off for their regular meals.

 Employees who work more than the required number of hours are entitled to overtime
pay. Overtime premium refers to the excess payment over the regular rate.

 Article 87 of the Labor Code provides that work may be performed beyond eight (8)
hours a day provided that the employee is paid for the overtime work an additional
compensation equivalent to his regular wage plus at least 25% thereof. In addition,
Article 87 provides that work performed beyond eight hours on a holiday or rest day shall
be paid an additional compensation equivalent to the rate of the first eight hours on a
holiday or rest day plus at least thirty percent (30%) thereof.

 Article 93 of the Labor Code provides that when an employee is made or permitted to
work on his or her scheduled rest day, he or she shall be paid an additional
compensation of at least 30% of his or her regular wage. An employee shall be entitled
to such additional compensation for work performed on Sunday only when it is his or
her established rest day. The employee is entitled the same additional compensation if
he/she is made to work on a special day like Maundy Thursday or Good Friday.

 Article 94 of the Labor Code provides that work on a rest day which falls on a special
day shall be paid 150% of the regular hourly rate.

 Article 94 of the Labor Code also provides that work on a regular holiday shall be paid
200% of regular hourly rate.

 Article 94 of the Labor Code further provides that work

END OF COURSE′ MODULE