As such, it may be excluded from the computation of 13th month pay.Only the fixed or guaranteed wage is required to be included in the computation (see Boie Takeka case, 1993.) On the other hand, commission that takes the form of a direct remuneration for services rendered should be included in the computation of the basic salary.Although the origin of the cave dwellers is not yet established, anthropologists believe they came from Borneo.
With the removal of the salary ceiling, all rank and file employees become entitled to a 13th month pay regardless of the amount of their monthly basic salary (unless their employers are exempted from the application of PD 851).
Managerial employees are excluded from the coverage of the law.
However, these salary-related benefits should be included as part of the basic salary in the computation of the 13th month pay if by individual or collective agreement, company practice or policy, the same are treated as part of the basic salary of the employees.
The required 13th month pay shall be paid not later than December 24 of each year.
Only basic salary is included in the computation of 13th month pay.