Article 88:

Undertime Not
Offset By Overtime
Undertime work on any particular day
shall not be offset by overtime
work on any other day. Permission given
to the employee to go on leave on some
other day of the week shall not exempt
the employer from paying the additional
compensation required in this Chapter.
Let’s break it down:
 01 Undertime Not Compensated by Overtime
If an employee works fewer hours than the regular daily
work hours on a particular day (undertime), those hours
cannot be compensated by working extra hours (overtime)
on another day.

02 Leave Permission Doesn't Exempt

Employer
If an employer grants permission to an employee to take
leave on a different day of the week, the employer is still
obligated to pay the additional compensation required by the
labor code.
Reasoning Behind the Rule:
• The rule exists because undertime hours and overtime
hours are not of equal value. Undertime hours
represent only the regular hourly rate of pay, while
overtime hours include both the regular hourly rate
and an additional premium.

• Offsetting undertime hours against overtime hours

would result in the unfair deprivation of the overtime
premium owed to the employee.
Unacceptable Practices:
• Offsetting undertime hours against
overtime hours and charging undertime
hours against the accrued leave of the
employee.
 Proper Method:
• If an employee incurs undertime hours during
regular work, the correct method is to deduct those
hours from the accrued leave but still pay the
employee the overtime compensation they are
entitled to.
• If the employee has no leave credits left, the
undertime hours may be deducted from the day's
wage, but the employee should still receive
overtime compensation for hours worked beyond
the regular daily hours.
Example
Scenario
Maria works for a construction company in the Philippines. Her regular
working hours are from 8:00 AM to 5:00 PM, with an hourly rate of PHP 100.
The company has a standard policy of paying overtime for work beyond eight
hours a day.

One day, Maria needs to leave work early due to a family emergency. She
informs her supervisor and is allowed to leave at 3:00 PM instead of the usual
5:00 PM. As a result, she incurs two hours of undertime.
Later in the week, the company faces a sudden surge in workload, and Maria is
requested to work extra hours to meet deadlines. She willingly agrees and
works until 8:00 PM on that day, accumulating three hours of overtime.

Now, the question arises about how Maria should be compensated for both the
undertime and overtime hours.
Undertime Compensation:
Maria's undertime hours (2 hours) cannot be offset by the overtime hours she
worked on another day. The value of the undertime hours is based on her
regular hourly rate (2 hours * PHP 100 = PHP 200). Maria is still compensated
even if she incurred undertime hours.

Overtime Compensation:
Maria is entitled to overtime compensation for the three extra hours worked
beyond the regular 8-hour workday.
Overtime pay is calculated as follows: 3 hours * (regular hourly rate + overtime
premium) = 3 hours * (PHP 100 + PHP 25) = PHP 375.
 NWSA vs. NWSA
Consolidated Unions, 11
SCRA 766
This ruling in NWSA forbids offsetting the overtime
work on the same day, although what Article 88
prohibits is offsetting on another day. It may be said
therefore that the offsetting of undertime work by
overtime work, whether on the same or on another day,
is prohibited by jurisprudence and by statute.
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 If you need to divide the content

Mercury Venus
Mercury is the closest planet to the Sun and Venus has a beautiful name and is the second
the smallest one in the Solar System—it’s only planet from the Sun. It’s hot and has a
a bit larger than the Moon poisonous atmosphere
 You can use three columns, why not?

Mercury Venus Mars

Mercury is the closest planet to Venus has a beautiful name Venus has a beautiful name
the Sun and the smallest in the and is the second planet from and is the second planet from
Solar System the Sun the Sun
 Explain four concepts

Mercury Venus
Mercury is the closest planet to the Venus has a beautiful name and is the
Sun and the smallest of them all second planet from the Sun

Mars Jupiter
Despite being red, Mars is a cold Jupiter is a gas giant and the biggest
place. It’s full of iron oxide dust planet in the Solar System
 Reviewing is a good idea

Mercury Venus Mars

Mercury is the smallest planet in Venus is the second planet from Despite being red, Mars is actually
the Solar System the Sun a cold place

Jupiter Saturn Neptune

Jupiter is the biggest planet in the Saturn is composed mostly of Neptune is the farthest planet from
Solar System hydrogen and helium the Sun
“This is a quote, words full of wisdom that
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reader get inspired.”

—Someone Famous
A picture is worth a thousand words
A picture
always
reinforces the
concept
Images reveal large amounts of data, so
remember: use an image instead of a
long text. Your audience will appreciate
it
9h 55m 23s
Jupiter’s rotation period

333,000
The Sun’s mass compared to Earth’s

386,000 km
Distance between Earth and the Moon
 Some percentages
Mercury Venus Mars
Mercury is the closest planet to Venus has a beautiful name and Despite being red, Mars is
the Sun and the smallest in the is the second planet from the actually a cold place. It’s full of
Solar System Sun iron oxide dust

25% 50% 75%

Desktop app
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 03
Section name
You can enter a subtitle here if you need it
This is a map

Venus
Venus has a beautiful name
and is the second planet
from the Sun. It’s terribly
hot, even hotter than
Mercury, and its
atmosphere is poisonous
 Labor law timeline

2xxx 2xxx 2xxx 2xxx

Venus is the Mars is a cold Jupiter is the Saturn is a gas

second planet from place. It’s full of biggest planet of giant and has
the Sun iron oxide dust them all several rings
 This is an infographic
Workers’ and bosses’ duties
Mercury is the closest planet to the Sun and the smallest in
the entire Solar System

The Moon Neptune Ceres

The Moon is Earth’s only Neptune is the farthest planet Ceres is located in the main
natural satellite from the Sun asteroid belt

Boss Worker Boss Worker Boss Worker

Pluto is a Venus is Earth has lots Mars is a Jupiter is a The Sun is a
dwarf planet terribly hot of life cold place gas giant bright star
 Our team

Jenna Doe Timmy Jimmy Susan Smith

You can speak a bit about this You can speak a bit about this You can speak a bit about this
person here person here person here
 Workers’ duties
Duties Description
Mercury is the closest planet to the Sun and the
Mercury smallest in the Solar System

Venus has a beautiful name and is the second planet

Venus from the Sun

Despite being red, Mars is actually a cold place. It’s

Mars full of iron oxide dust

It’s the third planet from the Sun and the only one
Earth that harbors life
 This is a graph

Mercury
Mercury is the closest planet to
the Sun

Neptune
Neptune is the farthest planet
from the Sun

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
 The hierarchy of duties
Mercury is the smallest planet in
Mercury the Solar System

Venus is extremely hot, even

Venus more than Mercury

Jupiter is the biggest planet in the

Jupiter Solar System

Saturn is composed mostly of

Saturn hydrogen and helium

Despite being red, Mars is

Mars actually a very cold place
 About the workers
Mars is actually a
Description 25% Regular cold place

Mercury is the smallest planet in the entire

Venus has a
Solar System—it’s only a bit larger than
the Moon
75% Temporary beautiful name

$25,000 Incentives
Mercury 60%
Our grants
Venus 25%
Venus has a beautiful name and is the
second planet. It’s terribly hot, even hotter Mars 30%
than Mercury
Jupiter 80%
 Worker responsibilities

Despite being red, Mars is a

Protect your cold place. It’s full of iron
own health oxide dust

Mercury is the closest planet Report all Venus has a beautiful name
Do not place
to the Sun and the smallest of incidents to and is the second planet from
them all others at risk the Sun
the boss

Sweet spot
 Frequently asked questions
What is 'whistleblowing'?
Mercury is the smallest one in the Solar System. This planet’s name has nothing to do with the liquid
metal, since Mercury was named after the Roman messenger god

What are the entitlements to paid holidays?

Venus has a beautiful name and is the second planet from the Sun. It’s terribly hot, even hotter than
Mercury, and its atmosphere is extremely poisonous

What about being off sick from work?

Jupiter is the biggest planet in the Solar System. It’s the fourth-brightest object in the night sky. It was
named after the Roman god of the skies and lightning
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