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Payroll & Compliance – Important Legislative Updates in Q1 – Philippines

Posted by: The ADP Team on 14 April 2020 in Compliance

ADP Quarterly Chronicle – Jan to Mar 2020

“STAY SAFE, STAY INDOORS.”

ADP has been closely monitoring COVID19 developments through local authorities and the World Health Organization.

Despite of all the challenges that persist during these trying times, ADP continues to be focused on ensuring we deliver consistently in the same way that we have been for the last 70-years; on supporting our 810,000 clients through such unexpected events that challenge their business processes, across 140 countries and territories. For more information on our response and action during this period, and how are we tackling the COVID-19 pandemic, please visit our website.

 

Extension of Deadline for Filing 2019 Return and Payment of Taxes

The Bureau of Internal Revenue has issued Revenue Memorandum Circular No. 30-2020 to amend and clarify the due dates in filing and payment of certain tax returns under RMC No. 29-2020 and RMC No. 28-2020 as follows:

  • Filing and payment of 2019 Annual Income Returns together with the required attachments shall be submitted on or before 15 May 2020.
  • Filing and submission of other reportorial requirements whose deadlines fall within the enhanced community quarantine (ECQ) period shall be extended for 30 days from its due dates.
  • For One Time Transactions (ONETT) on BIR Form Nos. 1606, 1706, 1707, 1800 and 1801, if the date for its payment falls due within the ECQ period, the period to file the return and pay the corresponding tax due thereon is extended for 30 days from its due date.

In the event that the ECQ period will be extended further, filing, submission and payment which will fall within the enhanced extended period shall also be extended by 30 calendar days.

To read further please go through the official notification.

To read circular number RMC 29, please refer the official link.

 

Guidelines for affected Workers due to the Coronavirus Disease 2019

The Department of Labor and Employment has issued Department Order No. 209-2020 to set guidelines in the implementation of COVID-19 Adjustment Measures Program (CAMP). The CAMP is a safety net program that offers the following financial support and employment facilitation to affected workers of micro, small or medium enterprises (MSMEs):

Financial Support

For affected workers, a one-time financial assistance equivalent to Php 5,000.00 would be provided regardless of employment status.

Employment Facilitation

The government would support and assist individuals to match workers’ qualifications through job matching. The aforementioned assistance can be availed through MSMEs by observing the following general procedural guidelines:

  1. Applicant must be a private establishment that has implemented flexible work arrangements (FWAs), as defined under DOLE Labor Advisory No. 09-2020, or temporary closure due to COVID-19 pandemic.
  2. Applications with complete documentary requirements shall be submitted online to the appropriate DOLE Regional Office or any of its Provincial/ Field Offices.

An application is subject to the approval or denial by the DOLE Regional Director within three working days after considering certain grounds. Once approved, the DOLE Regional Office shall issue financial support directly to the beneficiary’s payroll account through bank transfer within two weeks.

To read further, please refer to the official link:

 

Moratorium on Loan Payment and Due Date Extension on SSS Payment

With introduction of Proclamation of a State of Calamity throughout the Philippines due to COVID-19, the Social Security System (SSS) issued a moratorium on the payment of short-term loans, including Salary Loan, Calamity Loan, Emergency Loan, Restructured Loan under the Loan Restructuring Program (LRP) and Educational Assistance Loan (EAL). The loan payment term would be for a maximum of 3 months (February to April 2020), without interest and penalties.

Only the member is a Philippine resident, as recorded in the SSS Membership Database as of 16 March 2020 can only apply for such a benefit.

To read specific guidelines, please refer the official link.

 

Payment of Wage for the Regular and Special (Non-Working) Holidays

Pursuant to Proclamation No. 845 issued by the President of the Philippines on 15 November 2019, the

following rules for pay on Regular Holidays and Special (Non-Working) days shall apply:

Regular Holidays:

If the employee did not work: he/she shall be paid 100% [(Basic wage + COLA) x 100%];

Employee working that day the first eight hours: 200% [(Basic wage + COLA) x 200%];

  • For work done in excess of eight hours (overtime work): Hourly rate of the basic wage x 200% x 130% x number of hours worked.
  • For work done during the regular holiday that also falls on his/her rest day for first 8 hours: 200% [(Basic wage + COLA) x 200%] + [30% (Basic wage x 200%)]; and
  • For work done in excess of eight hours (overtime work) during the regular holiday that also falls on his/her rest day: (Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked).

Special (Non-working) Days:

  • If the employee did not work, the “no work, no pay” principle shall apply unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment on a special day;
  • For work done during the special day for first eight hours of work: [(Basic wage x 130%) + COLA];
  • For work done in excess of eight hours (overtime work): (Hourly rate of the basic wage x 130% x 130% x number of hours worked);
  • For work done during a special day that also falls on his/her rest day for first eight hours: [(Basic wage x 150%) + COLA]; and
  • For work done in excess of eight hours (overtime work) during the special day that also falls on his/her rest day: (Hourly rate of the basic wage x 150% x 130% x number of hours worked).

To read further, please refer to the official link.

But in case of such, employers are allowed to defer payment of holiday pay on April 9, 10, and 11, 2020 until such time that the present emergency situation has been abated and normal operations of the establishment have resumed.

To read further details please refer the official link.

Also The Department of Labor and Employment (DOLE) clarifies that for purposes of determining the 6 months probationary period of employees in the private sector, the one month enhanced community quarantine period would not be included.

To read further details please refer the official link.

 

Online Payment option proposed for Philhealth

All employers (public and private sectors) from June 2020 onwards, to submit Philhealth premium contributions through online method using Electronic Premium Remittance System (EPRS).

The below action points are required from the employer:

  • Employers are required to enrol their EPRS account at any Accredited Collecting Agent (ACA) of choice, a list of which is uploaded in the PhilHealth website.

Note: Employers who cannot comply with this online scheme due to unstable internet connection, lack of internet providers, or other justifiable reasons are required to request for exemption from the Local Health Insurance Office (LHIO).

Also, Employers who have no capacity to maintain an Average Daily Balance (ADB) required by some ACAs may enroll their accounts with lower or no ADB requirement.

Please note: Over the counter payments through cash basis or Manager’s Check will continue to be allowed for selected list.

To read further details please refer the official link.

 

Premium Contribution Schedule in the National Health Insurance Program (NHIP) And Universal Health Care Act

The monthly premium contributions shall be in accordance with the premium rates / basic salary floor and ceiling prescribed in the UHC Act, as follows.

To read further please refer the official link.

 

Hope you have enjoyed this quarter’s Payroll & Compliance updates, you may access the PDF version here to share with your colleagues.

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