LABOR REVIEW

BASED ON THE 2021 BAR SYLLABUS

• B. Wages 1. Definition, components, and exclusions
a. Wage vs. salary
b. Distinguish: facilities and supplements
c. Bonus, 13th month pay
d. Holiday pay
• 2. Principles
a. No work, no pay
b. Equal pay for equal work
c. Fair wage for fair work
d. Non-diminution of benefits
• 3. Minimum wage

a. Payment by hours worked

b. Payment by results
• 4. Payment of wages
• 5. Prohibitions regarding wages
• 6. Wage determination

a. Wage order
b. Wage distortion
WAGE DEFINITION
WAGE is the remuneration or earnings, however
designated, capable of being expressed in terms of money,
whether fixed or ascertained on a time, task, piece, or
commission basis, or other method of calculating the same,
payable by an employer to an employee under a written or
unwritten contract of employment –
a. for work done or to be done; or
b. for services rendered or to be rendered
[Art. 97(f)]
Coverage/Exclusions
Wage includes the fair and reasonable value of facilities
furnished by the employer to the employee. [Art. 97(f)]
While allowances are excluded from the basic salary or
wage computation. [Cebu Institute of Technology v.
Ople, G.R. No. L-58870 (1987)]

Wage also covers all benefits of the employee under a

CBA. Such as severance pay, educational allowance,
accrued vacation leave. (PNB vs Cruz, 180 SCRA 206)
 Wage vs Salary
1. Paid for skilled or unskilled 1. Paid to white collar workers
manual labor and denote a higher grade of
employment

2. Not subject to execution, 2. Subject to execution,

garnishment or attachment garnishment or attachment
except for debts related to [Gaa v. CA, G.R. No. L-44169
necessities [Art. 1708] (1985)]
Distinguish: facilities and supplements
FACILITIES
1. Articles or services/items of expense;
EXCLUDES tools of the trade or articles
or service primarily for the benefit of the
ER.
[Sec. 5, Rule 7- A, Book III, IRR]
SUPPLEMENTS
1. Extra remuneration or special benefits/
articles or services/ tools of the trade
given to or received by laborers over and
above their ordinary earning or wages.
[Sec. 5, Rule 7-A, Book III, IRR;]

2. For the benefit of the employee and 2. For the benefit or convenience of the
his family; for their existence and employer
subsistence
3. Part of wage 3. Not part of wage
4. Deductible from wage 4. Not deductible from wage
BONUS
General Rule:
A bonus is an act of gratuity on the part of the employer, and is a
management prerogative which cannot be forced upon the employer.
[Kamaya Point Hotel v. NLRC, G.R. No. 75289, August 31, 1989]
Exception:
For a bonus to be enforceable:
1. It must have been promised by the employer and expressly agreed upon by
the parties; or
2. It must have had a fixed amount and had been a long and regular practice
on the part of the employer. [American Wire and Cable Union v. American
Wire, G.R. No. 155059, April 29, 2005]
 [PD 851 (The 13th-Month Pay Law)]
General Rule
ALL EMPLOYERS are hereby required to pay all their rank and file employees a 13th month
pay not later than Dec 24 of every year, Provided that they have worked for at least one (1)
month during a calendar year.
Thus, managerial employees are not entitled to 13 th month pay.
EXEMPT EMPLOYERS
1. Government (political subdivisions and GOCCs)
2. Employers already paying their employees a 13th month pay or more in a calendar year
or its equivalent at the time of this issuance; and
3. Employers of those who are paid on purely commission, boundary or task basis and
those who are paid a fixed amount for performing specific work except piece rate basis.
Are they entitled to 13th month?
1. Piece rate basis?
2. Those with guaranteed wage plus commission
earners?
3. Those employed both in Government and private?
4. Resigned or separated employee before December 24?
5. Terminated employees?
 Holiday Pay
• Holiday pay is a one-day pay given by law to an employee, even if he does not work on
a regular holiday. This gift of a day’s pay is limited to each of the 12 regular holidays.

• General Rule: All employees are covered.

• Exceptions:
1. Government employees;
2. Retail and Service establishments with less than 10 workers;
3. Domestic helpers and persons in personal service of another;
4. Managerial employees and members of the managerial staff; and
5. Field personnel and those whose time and performance are unsupervised
Regular Holidays
1. New Year’s Day – Jan. 1
2. Maundy Thursday – Movable date
3. Good Friday – Movable date
4. Araw ng Kagitingan – Monday
nearest Apr. 9
5. Labor Day – Monday nearest May
1
6. Independence Day – Monday
nearest June 12
7. Eid’l Fitr – Movable date
8. Eid’l Adha – Movable date
9. National Heroes Day – Last
Monday of August
10. Bonifacio Day – Monday nearest
Nov. 30
11. Christmas Day – Dec. 25
12. Rizal Day – Monday nearest Dec.
30
Special (Non-working) Holiday
1. Ninoy Aquino Day – Monday nearest Aug. 21
2. All Saints Day – Nov. 1
3. Immaculate Conception of Mary [RA 10966] – Dec. 8
4. Last day of the year – Dec. 31
Computation for Holiday Pay
WORK ON HOLIDAY COMPUTATION
Work on Regular Holiday Regular wage x 200%

Overtime on Regular Holiday Hourly wage x 260% x number of OT hours

Work on Regular Holiday which falls on a rest day Regular wage x 260%

Overtime on Regular Holiday which falls on a rest day Hourly Rate x 338% x number of OT hours

Work on Special Holiday Regular wage x 130%

Overtime on Special Holiday Hourly wage x 169% x number of OT hours

Work on Special Holiday which falls on a rest day Regular wage x 150%

Overtime on Special Holiday which falls on a rest day Hourly wage x 195% x number of OT hours
•Double holiday pay

According to “DOLE Explanatory Bulletin on

Worker’s Entitlement to Holiday Pay on 9 April
1993,” if two holidays fall on the same day:
a. If unworked, 200% of basic wage.
b. If worked, 300% of basic wage. [Azucena]
•Successive holiday pay
According to IRR, Rule IV, Sec. 10, an employee is entitled to
holiday pay for both days, IF:
a. He is present on day immediately preceding first holiday; or
b. He works on first holiday, which entitles him to pay on second
holiday.
Where the day immediately preceding the holiday is a non-
working day in the establishment or the scheduled rest day of the
employee, he shall not be deemed to be on leave of absence on
that day, in which case he shall be entitled to the holiday pay if he
worked on the day immediately preceding the nonworking day or
rest day.
Right to holiday pay in case of absences
• If
an employee is on leave of absence with pay on the
day immediately preceding a regular holiday, he is
entitled to holiday pay. [Sec. 6(a), Rule IV, Book III, IRR]
• If an employee is on leave of absence without pay on the
day immediately preceding a regular holiday, he is not
entitled to holiday pay unless he works on such regular
holiday. [Sec. 6(a), Rule IV, Book III, IRR]
In case of temporary cessation of work
• In cases of temporary or periodic shutdown and temporary cessation
of work of an establishment, as when a yearly inventory or when the
repair or cleaning of machineries and equipment is undertaken, the
regular holidays falling within the periods shall be compensated
in accordance with this Rule.

• The regular holiday during the cessation of operation of an

enterprise due to business reverses as authorized by the Secretary
of Labor may not be paid by the employer. [Sec. 7, Rule IV, Book III,
IRR]
PRINCIPLES
a. No work, no pay
General Rule: If there is no work performed by the employee,
there can be no wage or pay.
Exception: Unless the laborer was able, willing and ready to
work but was prevented by management or was illegally
locked out, suspended or dismissed. [Azucena, citing
Philippine Airlines v. NLRC, G.R. No. 55159, June 22, 1989]
b. Equal pay for equal work
Employees working in the Philippines, if they are
performing similar functions and responsibilities
under similar working conditions, should be paid
equally. If an employer accords employees the
same position and rank, the presumption is that
these employees perform equal work.
[International School Alliance of Educators v.
Hon. Quisumbing, G.R. No. 128845 (2000)]
 c. Fair wage for fair work
General Rule: The age-old rule governing the relation between labor
and capital or management and employee is that a "fair day’s wage
for a fair day's labor." It is hardly fair or just for an employee or laborer
to fight or litigate against his employer on the employer's time.
[Sugue v. Triumph International, G.R. No. 164804 (2009)]

Exception: When the laborer was able, willing and ready to work but
was illegally locked out, suspended or dismissed, or otherwise illegally
prevented from working. [Sugue v Triumph International, supra]
 d. Non-diminution of benefits

General Rule: There is a prohibition against

elimination or diminution of benefits. [Art. 100]
No wage order issued by any regional board shall
provide for wage rates lower than the statutory
minimum wage rates prescribed by Congress. [Art.
127, as amended by RA 6727]
[Vergara Jr. v. Coca-Cola Bottlers Phils, G.R.
No. 176985 (2013)]:
If the following are met, then the employer cannot remove or reduce
benefits
1. Ripened company policy – Benefit is founded on a policy which has
ripened into a practice over a long period;
2. Practice is consistent and deliberate; and
3. Not due to error in the construction or application of a doubtful or difficult
question of law. [Globe Mackay Cable v. NLRC, G.R. No. L-74156 (1988)]
4. The diminution or discontinuance is done unilaterally by the employer.
Minimum Wage
• “Statutory minimum wage” is the lowest wage fixed by law that an
employer can pay his workers.

• Payment of statutory minimum wage is mandatory

• Lack of funds is not a valid defense from paying the statutory minimum wage,
which is a mandatory statutory obligation. To uphold such defense of lack of
available funds would render the Minimum Wage Law futile and defeat its
purpose. [De Racho v. Municipality of Ilagan, G.R. No. L-23542, January 2,
1968]

• a.Payment by hours
worked
• The minimum wage rates
for agricultural and non-
agricultural employees and
workers in each and every
region of the country shall
be those prescribed by the
Regional Tripartite Wages
and Productivity Boards.
[Art. 99]
• b. Payment by results
• The Secretary of Labor and
Employment shall regulate the
payment of wages by results,
including pakyao, piecework,
and other nontime work, in
order to ensure the payment of
fair and reasonable wage
rates, preferably through time
and motion studies or in
consultation with
representatives of worker’s and
employer’s organizations. [Art.
101]
 Piece rate workers may be categorized into two:
• 1. Those who are paid piece rates
which are prescribed in Piece Rate
Orders issued by DOLE.
Wages or earnings in this category
are determined by simply
multiplying the number of pieces
produced by the rate per piece.
[Azucena]
These workers are not covered by
the Rule on Hours of Work which
provides for premium and overtime
payments.
• 2. Those who are paid output rates which are
prescribed by the employer and are not yet
approved by the DOLE.
1. If the resulting amount is equivalent to or more than the
applicable statutory minimum daily rate in relation to the
number of hours worked, the worker will receive that
amount.
2. If the amount is less than the applicable legal rate, it is
possible that the rates per piece are not in accordance
with the standards prescribed by the rules implementing
the Labor Code. The employer is thus required by law to
pay the difference between the resulting amount and the
applicable legal minimum wage rate.
 Payment of Wages

a. Form of Payment [Art. 102; Secs. 1-2, Rule VIII, Book III, IRR]

General Rule: Legal Tender Only

Exception: Check/Money Order if customary OR
necessary because of special circumstances, as
specified by the Secretary of Labor or the CBA.
Not allowed as payment of wages: [Art. 102]
• 1. Promissory Notes
• 2. Vouchers
• 3. Tokens
• 4. Tickets
• 5. Chits; or
• 6.
Any other form alleged to represent a legal tender, even
when expressly requested by the employee.
b. Time of Payment [Art. 103; Sec.3, Rule VIII, Book III, IRR]
TIME OF PAYMENT
Frequency At least once every 2 weeks or 2x per month

Intervals Must not be more than 16 days

Force Majeure or circumstances Valid excuse for delayed payment

beyond ER’s control BUT ER must pay immediately after cessation
and not less than once a month

Tasks which cannot be Payments should be made with intervals not

completed in two weeks more than 16 days, in proportion to work
completed

Final settlement is made upon completion of

the work.
c. Place of Payment [Art. 104; Sec. 4, Rule VIII, Book III, IRR]

General Rule: Shall be made at or near the place of

undertaking (workplace).
Exceptions:
1. Deterioration of peace and order conditions, or by reason
of actual or impending emergencies (fire, flood, epidemic);
2. Free transportation to the employees back and forth;
3. Under any other analogous circumstances provided, that
the time spent by the employees in collecting their wages
shall be considered as compensable hours worked.
• NO PAYMENT in any bar, night or day club,
drinking establishment, massage clinic, dance
hall, or other similar places or in places where
games are played with stakes of money or
things representing money, except in the case
of persons employees in such places
Conditions for ATM payment
1. ATM system of payment is with the written consent of the EEs.

2. EEs are given reasonable time to withdraw their wages from the banking facility
(compensable hours, if during work hours).

3. System shall allow workers to receive their wages within the period/frequency provided by
law.

4. There is a bank/ATM facility within 1km radius from the place of work.

5. Upon request of the concerned EEs, the ER shall issue a record of payment of wages,
benefits and deductions for a particular period.

6. There shall be no additional expenses and no diminution of benefits and privileges.

7. The ER shall assume responsibility in case the wage protection provisions of law and
regulations are not complied with under the arrangement.
d. Person to Pay [Sec. 5, Rule VIII, Book III, IRR]
General Rule: Directly to EE

Exceptions:
1. Member of EE’s family → if ER is authorized in writing by the EE.

2. A 3rd person → if authorized by law (e.g. insurance companies for premiums,

union dues where the right to check-off has been recognized by ER in accordance
with a CBA or authorized in writing by EE concerned).

3. Heirs → in case of death of EE, without necessity of intestate proceedings.

a. If heirs are of age → they shall execute an affidavit attesting to their relationship
to the deceased and the fact that they are his heirs to the exclusion of others
b. If any of the heirs is a minor → such affidavit shall be executed in his behalf by
his natural guardian or next of kin.
[Bermiso v. Escano, G.R. No. L-11606 (1959)]
Issue: Whether payment to the leader of an organized group is a violation to the
requirement that wages shall be paid directly to the employee?
Ruling:
When the employer engages the services of an organized group of workers, payment to
their leader cannot be considered a violation of the rule on direct payment.
There is no question that the work of stevedoring was undertaken by the laborers, not in
their individual capacities, but as a group. The contract to perform the service was made by
the leader of the group, for and on behalf of the latter, not for each and every one of them
individually. The leadership must be paid for and it was not shown that the head of the
groups got the lion's share of the cost of the service rendered. Under the circumstances we
are not prepared to say that the provision of law on direct payment of wages has been
violated.
Prohibitions regarding wages

• a. Prohibition against Interference in Disposal of Wages

• No employer shall:
1. Limit or otherwise interfere with the freedom of any employee to dispose of
his wages
2. Force, compel, or oblige his employees to:
a. Purchase merchandise, commodities or other property from any other
person; or
b. Make use of any store or services of such employer or any other person. [Art.
112]
 b. Prohibition against Wage Deduction [Art. 113]
General Rule: ER cannot make any deduction from the wages of his EE.
Exceptions:
1. Insurance premiums
2. Union dues
3. Other deductions authorized by law/Secretary of Labor [e.g. SSS, withholding tax]
4. When the deductions are with written authorization of the employees for payment
to a third person and the employer agrees to do so, provided that the latter does not
receive any pecuniary benefit, directly or indirectly, from the transaction.
If the law prohibits a deduction, the authorization given by the employee does not
validate the deduction.
In case of Bankruptcy or Liquidation of an
ER’s business
• Workers shall enjoy first preference as regards their wages
and other monetary claims, any provision of law to the
contrary notwithstanding. Such unpaid wages and monetary
claims shall be paid in full before the claims of the
Government and other creditors may be paid. [Art. 110]

• Note: RA 10142 (FRIA) subsequently amended Art. 2244,

CC and Art. 110 by elevating trade-related claims to 1st
priority.
c. Prohibition Against Requirement to Make Deposits for Loss
or Damage [Art. 114,115]

• GeneralRule: No employer shall require his worker to make

deposits from which deductions shall be made for the
reimbursement of loss of or damage to tools, materials, or
equipment supplied by the employer.
• Exception:It is allowed when the employer is engaged in such
trades, occupations or business where the practice of making
deductions or requiring deposits is:
1. A recognized one, or is necessary; or
2. Desirable as determined by the Secretary of Labor and
Employment in appropriate rules and regulations. [Art. 114]
c. Prohibition Against Requirement to Make Deposits
for Loss or Damage [Art. 114, 115]

No deduction from the deposits of an EE for the actual amount

of the loss/damage shall be made unless:
1. There is reasonable opportunity for EE to show cause why
deduction should not be made;
2. EE’s responsibility has been clearly shown
3. Amount is fair and reasonable and shall not exceed the actual
loss of damage; and
4. Must not exceed 20% of weekly pay. [Art.115; Rule VIII, Sec. 11]
 d. Prohibition Against Withholding of Wage
• General Rule: It shall be unlawful for any person, directly or indirectly, to:
1. Withhold any amount from the wages of a worker or;
2. Induce him to give up any part of his wages by force, stealth, intimidation, threat or
by any other means whatsoever without the worker’s consent. [Art. 116]

• Exceptions:
1. Deduction is for insurance premium
2. For union dues
3. Authorized by law/ DOLE Sec
4. Due & demandable debt to ER
e. Prohibition Against Deduction to Ensure
Employment
• It
shall be unlawful to make any deduction from the wages
of any employee for the benefit of the employer or his
representative or intermediary as consideration of a promise
of employment or retention in employment. [Art. 117]

• Example: Construction – a person who collects fees from the

laborers to ensure that they can work for the next construction
project.
f. Prohibition Against Retaliatory Measures

• It shall be unlawful for an employer to:

a. Refuse to pay or reduce the wages and benefits
b. Discharge, or
c. Discriminate in any manner against any employee who has filed any
complaint or instituted any proceeding under this Title or has testified or
is about to testify in such proceedings. [Art. 118]

This covers offenses only under the title of Wages in the Labor Code.
g. Prohibition Against False Reporting

It shall be unlawful for any person to make any

statement, report, or record filed or kept
pursuant to the provisions of this Code knowing
such statement, report or record to be false in
any material respect. [Art. 119]

Covers all offenses under the Labor Code.

Wage determination
• a. Wage order
• Wage Order (WO) – an order issued by the Regional Tripartite Wages
and Productivity Boards (“Regional Boards”) that establishes the
minimum wage rates to be paid by ERs in the region, which shall in no
case be lower than the applicable statutory minimum wage rates.

• Wage fixing takes place whenever the conditions in the region so

warrant, after investigating and studying all pertinent facts and based
on the standards and criteria prescribed by the Labor Code. [Art. 123,
as amended by RA 6727]
Powers & Functions of the Regional Board

1. To determine and fix minimum wage rates

applicable in their region, provinces or industries
therein;

2. To issue the corresponding wage orders, subject to

guidelines issued by the Commission [Art. 122]
Standards/Criteria in Wage Fixing
• a. The demand for living wages;
• b. Wage adjustment vis-a-vis the consumer price index;
• c. The cost of living and changes or increases therein;
• d. The needs of workers and their families;
• e. The need to induce industries to invest in the countryside;
• f. Improvements in standards of living;
• g. The prevailing wage levels;
• h. Fair return of the capital invested and capacity to pay of employers;
• i. Effects on employment generation and family income; and
• j. The equitable distribution of income and wealth along the imperatives of economic
and social development. [Art. 124, as amended by RA 6727]
Wage Order Effectivity
• After 15 days from its complete publication in at least one newspaper of general
circulation. [Art. 123]
• Public hearing and publication are mandatory [Cagayan Sugar Milling Co. v. Sec. of
Labor, G.R. No. 128399 (1998)].

Frequency
A WO issued by the Board may not be disturbed for a period of 12 months from its
effectivity and no petition for wage increase shall be entertained during said period.
• Exceptions:
a. When Congress itself issues a law increasing wages.
b. Supervening conditions (i.e. extraordinary increases in prices of petroleum
products and basic goods/services.
Remedy of Appeal
• Any party aggrieved by the Wage Order issued by the Regional Board may
appeal such order to the Commission within ten (10) calendar days from the
publication of such order. It shall be mandatory for the Commission to decide
such appeal within sixty (60) calendar days from the filing thereof [Art. 123].

Effect of Appeal
• General Rule: Does not operate to stay the order.
• Exception: Party appealing such order shall file with the Commission an
undertaking with a surety/sureties (surety bond) satisfactory to the
Commission for payment to employees affected by the order of the
corresponding increase in the event such order is affirmed [Art. 123].
Grounds of Appeal
a. Non-conformity with prescribed guidelines and/or
procedure
b. Questions of law
c. Grave abuse of discretion
What if the increase in wage was n0t paid
by ER to the EE?

[Philippine Hoteliers, Inc. v. National Union of Workers,

GR No. 181972 (2009)

Double Indemnity is the payment to a concerned EE of the prescribed

increase or adjustments in the wage rate which was not paid by an ER
in an amount equivalent to 2x the benefits owing to such employee.
METHODS OF FIXING
• a. Floor Wage Method-
fixing a determinate amount to be added to the prevailing statutory minimum
wage rates (e.g. setting P25 increase for min. wage rates).
EXAMPLE
P456 + P100 = P556

• b. Salary-Ceiling Method-
Wage adjustment to be applied to EEs receiving a certain denominated salary or
workers being paid more than existing min. wage (e.g. WO granting P25 increase to
those earning up to P250).
EXAMPLE
All wages under P456 must be increased to P556.
b. Wage distortion

•A situation where an increase in prescribed wage rates

results in the elimination or severe contraction of
intentional quantitative differences in wage or salary
rates between and among employee groups in an
establishment as to effectively obliterate the distinctions
embodied in such wage structure based on skills, length
of service, or other logical bases of differentiation. [Art.
124]
Elements of wage distortion
• 1. Existing hierarchy of positions with corresponding salary rates;
• 2.A significant change in the salary rate of a lower pay class
without a concomitant increase in the salary rate of a higher one
(must be caused by a wage order) [Philippine Geothermal Inc. v.
Chevron, G.R. No. 190187 (2018)];
• 3. The elimination of the distinction between the two levels; and
• 4.The existence of the distortion in the same region of the
country. [Prubankers Assn. v. Prudential Bank and Co., G.R. No.
131247 (1999)]
 [Prubankers Assn. v. Prudential Bank and Co., G.R. No.
131247 (1999)]
ISSUE:  whether or not a wage distortion resulted from respondent's implementation of
the aforecited Wage Orders
RULING:
The implementation of wage orders in one region but not in others does not in itself
necessarily result in wage distortion.
In the present case, it is clear that no wage distortion resulted when respondent
implemented the subject Wage Orders in the covered branches. In the said branches, there
was an increase in the salary rates of all pay classes. The distinction between Pay Class 1
and Pay Class 2, for example, was not eliminated as a result of the implementation of the
two Wage Orders in the said region. Hence, it cannot be said that there was a wage
distortion.
A disparity in wages between employees holding similar positions but in different regions
does not constitute wage distortion as contemplated by law.
 [Bankards Employees’ Union v. NLRC, G.R. No. 140689
(2004)]
There is a provision in the CBA
“Any salary increase granted under this Article shall be without prejudice to the right of the Company
to establish such minimum salaries as it may hereafter find appropriate for specific jobs, and to adjust the
rates of the employees thereby affected to such minimum salaries thus established”
ISSUE: Whether or not it resulted to wage distortion?
RULING:
Wage distortion can only exist where the wage adjustment is brought about by a wage order, not by
management prerogative.
Absent any indication that the voluntary increase of salary rates by an employer was done arbitrarily
and illegally for the purpose of circumventing the laws or was devoid of any legitimate purpose other
than to discriminate against the regular employees, this Court will not step in to interfere with this
management prerogative. Employees are of course not precluded from negotiating with its employer
and lobby for wage increases through appropriate channels, such as through a CBA.
HOW TO RESOLVE WAGE DISTORTION

• Organized Establishment
• a. Employer and the union shall negotiate to correct the distortions.
• b. Disputes shall be resolved through the grievance procedure.
• c. If still unresolved, voluntary arbitration.

Grievance Procedure (under the CBA) → if

unresolved, VOLUNTARY arbitration
• Unorganized Establishment
• a. ERs and Ees shall endeavor to correct such distortions.
• b. Disputes shall be settled through the National Conciliation and Mediation Board.
• c. If still unresolved after 10 calendar days of conciliation, it shall be referred to the appropriate
branch of the NLRC – compulsory arbitration
Both the employer and employee cannot use economic weapons.
• d. Employer cannot declare a lock-out; Employee cannot declare a strike because the law has
provided for a procedure for settling
• e. The salary or wage differential does not need to be maintained. [National Federation of Labor v.
NLRC, G.R. No. 103586 (1994)]

National Conciliation and Mediation Board → if unresolved, COMPULSORY

arbitration by the NLRC
CBA vis-à-vis Wage Orders – CBA creditability

[Philippine National Bank v. PEMA, G.R. No. L-30279

(1982)]
In determining an employee’s regular wage, the pertinent
stipulations in the CBA are controlling, provided the result is not less
than the statutory requirement.