Payslip Codes Explained: What LWOP, COLA, HDMF, NHIP, SSS and WTAX Mean on Your Philippine Payslip

On a Philippine payslip, LWOP means Leave Without Pay, COLA is Cost of Living Allowance, HDMF is your Pag-IBIG Fund contribution, NHIP is your PhilHealth premium, SSS is your Social Security System contribution, and WTAX is withholding tax on compensation. Payroll systems compress a wage computation into a handful of abbreviations like these, and many employers never explain them — even though a deduction is lawful only if the law, a DOLE regulation or the employee’s written authorization allows it (Labor Code, Art. 113).^[1] If a line looks wrong, ask payroll in writing and check your SSS, PhilHealth and Pag-IBIG online accounts before escalating.

These codes are not random. Each one traces back to a specific government program, tax rule, or labor standard — and understanding them is often the fastest way to catch an underpayment, an unremitted contribution, or an unauthorized deduction before it becomes a bigger problem. This guide decodes the abbreviations that appear most often on a Philippine payslip, explains the law behind each one, and tells you exactly what to do if the numbers do not add up.

Direct Answer

Payslip codes are payroll shorthand for two categories of line items: earnings (what is added to your pay) and deductions (what is subtracted from it). LWOP means Leave Without Pay, a deduction for approved unpaid absences. COLA is Cost of Living Allowance, which may or may not appear separately depending on whether the latest regional wage order has folded it into the basic wage. HDMF is your Home Development Mutual Fund (Pag-IBIG) contribution under Republic Act No. 9679.^[4] NHIP is the National Health Insurance Program — administered by PhilHealth — under Republic Act No. 11223.^[5] SSS is your Social Security System contribution under Republic Act No. 11199.^[3] WTAX (or W/TAX) is withholding tax on compensation under the National Internal Revenue Code as amended by the TRAIN Law, reconciled annually through BIR Form 2316.^[6][7] Only the Kasambahay Law uses the literal word “pay slip”,^[2] but every deduction still needs a lawful basis under Labor Code Art. 113,^[1] DOLE may inspect payroll records under Art. 128,^[1] and in a wage dispute the employer bears the burden of proving that wages were paid.^[11][12] Your first move if a deduction looks wrong is a written query to HR or payroll; unresolved issues go to DOLE through SEnA, or to SSS, PhilHealth, Pag-IBIG or the BIR for their own program (see What to Do Next).

Key Takeaways

• Payslip codes fall into two buckets — earnings codes (what is added) and deduction codes (what is subtracted) — and only a few, like the SSS, HDMF and PhilHealth lines, correspond to terms actually defined by statute.
• LWOP (Leave Without Pay) is not a penalty; it simply reflects the no-work, no-pay principle for approved absences that are not covered by a paid leave benefit.
• COLA may disappear from a payslip after a regional wage board integrates it into the basic wage through a new wage order — this does not mean your total pay went down.
• HDMF funds your Pag-IBIG savings and housing-loan eligibility under RA 9679; the employer may never deduct its own matching share from your wage.
• NHIP is your PhilHealth premium under the Universal Health Care Act (RA 11223) — a completely different fund from HDMF, with a different legal basis and different benefits.
• WTAX is withholding tax on compensation, remitted to the BIR and reconciled every year through BIR Form 2316, which can double as your substituted income tax return in qualifying cases.
• An “EC” line deducted from your own pay is usually a red flag: Employees’ Compensation contributions under PD 626 are employer-funded, not employee-funded.
• If your payslip shows deductions that your SSS, Pag-IBIG or PhilHealth member portal does not confirm as remitted, that gap — not just the payslip entry — is what you should act on.

Legal Basis

No single Philippine issuance is titled “payslip codes.” The requirement to itemize wages and the meaning of each code is instead built from several statutes working together.

Authority	Classification	Rule Supported	Effect
Labor Code, Art. 103 (PD 442)	Statute	Timing of wage payment	Wages must be paid at least once every two weeks or twice a month, at intervals not exceeding sixteen days.
Labor Code, Arts. 113–115	Statute	Allowable wage deductions	Deductions are allowed only for consented insurance premiums, authorized union dues, and cases authorized by law or DOLE regulations; Arts. 114–115 limit deposits and deductions for loss or damage.
Labor Code, Art. 128(a)–(b)	Statute	DOLE visitorial and enforcement power	DOLE may access employer records and premises, and, while the employment relationship still exists, order compliance with labor standards based on inspection findings.
RA 10361 (Batas Kasambahay), Sec. 26	Statute	Explicit “pay slip” requirement for domestic workers	The one Philippine statute that uses the literal word “pay slip” — it requires a kasambahay employer to issue one every payday and keep copies for three years.
RA 11199, RA 9679, RA 11223	Statute	Mandatory SSS, HDMF and PhilHealth deduction and remittance	Each law independently requires the employer to deduct the employee’s share, add its own share, and remit both — the legal basis for the SSS, HDMF and NHIP lines on a payslip.
NIRC, as amended by RA 10963 (TRAIN Law)	Statute	Withholding tax on compensation	Requires the employer to withhold tax from compensation under the current BIR withholding table and remit it, reconciled annually through BIR Form 2316.
Kar Asia, Inc. v. Corona, G.R. No. 154985 (Aug. 24, 2004)	Jurisprudence	Evidentiary weight of signed payroll and payslip entries	Properly kept, signed payroll and payslip records carry a presumption of regularity and can be sufficient proof that wages were paid.

What a Payslip Code Actually Is

A payslip code is payroll shorthand — an abbreviation a payroll system or HR department uses to label a specific line item so the document fits on one page. Codes split into two broad categories: earnings codes, which add to your gross pay (basic pay, overtime, night differential, holiday pay, allowances), and deduction codes, which subtract from it (government contributions, tax, loans, unpaid leave).

Very few of these abbreviations are themselves defined in a statute. “SSS,” “HDMF” and the underlying programs behind “NHIP” are grounded in specific laws, but the exact three- or four-letter code an employer chooses to print — “OT” versus “O.T.” versus “Overtime” — is a payroll-software convention that can vary slightly from one employer to the next. What the law does fix is the underlying duty: every deduction must be traceable to a specific, lawful basis,^[1] and the employee is entitled to see that basis, not just a final net figure.

Earnings Codes Explained

These are the codes that add to what you are paid. Each one maps to a specific Labor Code provision or company policy.

OT – Overtime Pay

Overtime pay compensates work beyond eight hours a day. Under Labor Code Article 87, it is the employee’s regular wage for the excess hours plus at least 25% of it on an ordinary day; overtime on a rest day or holiday is paid at the rest-day or holiday rate plus at least 30% of that rate.^[1]

ND – Night Shift Differential

Under Labor Code Article 86, work performed between 10:00 p.m. and 6:00 a.m. earns an additional premium of not less than 10% of the regular wage for each hour worked during that window.^[1]

HOL – Holiday Pay

Labor Code Article 94 entitles a covered employee to their regular daily wage during a regular holiday even without working, and to premium pay if they do work it.^[1]

SIL – Service Incentive Leave Conversion

Article 95 grants five days of paid service incentive leave per year after one year of service. Many employers allow unused SIL to be converted to cash at year-end, which is why an “SIL” credit can appear as an earnings line rather than a leave balance.^[1]

COLA – Cost of Living Allowance

COLA is an allowance granted by a regional wage order on top of the basic wage. Regional Tripartite Wages and Productivity Boards can later fold a COLA into the basic wage: for example, Wage Order No. NCR-13 (2007) integrated the ₱30 daily COLA under NCR-09 and the ₱20 daily COLA under NCR-10 into the basic wage.^[10] After an integration, the separate COLA line disappears but the money is now inside the basic wage. Whether COLA appears as its own line today depends on the wage order currently covering your region and industry, which the NWPC publishes for each region.^[16] See LaborCode.ph’s Minimum Wage in the Philippines 2026 for the current orders.

13th MO – 13th-Month Pay Accrual

Presidential Decree No. 851 requires employers to pay a 13th-month equivalent to at least one-twelfth of the basic salary earned within the calendar year, released on or before December 24.^[9] Some payroll systems show a running monthly accrual line (sometimes labeled “13th MO” or “13TH”) so employees can track the amount building up over the year, even though it is paid out separately.

Government Contribution Codes Explained

These codes correspond to mandatory government programs. Each is governed by its own statute, and each requires the employer to both withhold the employee’s share and add its own.

SSS – Social Security System

Republic Act No. 11199 (the Social Security Act of 2018) requires the employer to deduct the employee’s SSS contribution share and remit it together with the employer’s own share.^[3] Late remittance exposes the employer to a 2% per month penalty on the unpaid amount under the same law. For current contribution brackets, see LaborCode.ph’s SSS Contribution Table.

HDMF – Home Development Mutual Fund (Pag-IBIG)

Section 7 of Republic Act No. 9679 sets the employee rate at 1% of monthly compensation for employees earning ₱1,500 or less and 2% for those earning more, and the employer rate at 2%, computed on a maximum monthly compensation that the Pag-IBIG Fund Board of Trustees may fix by regulation.^[4] Because that ceiling is set by the Fund, check Pag-IBIG’s current contribution rules rather than relying on the figure printed in the 2009 law. The employer’s 2% is its own obligation; only the employee share belongs on the payslip as a deduction.

NHIP – National Health Insurance Program (PhilHealth)

Republic Act No. 11223, the Universal Health Care Act, automatically includes every Filipino citizen in the National Health Insurance Program (Sec. 5) and wrote a yearly premium schedule into Section 10, applied between an income floor and ceiling.^[5] The rate in force for a given month is implemented through PhilHealth’s own circulars and advisories, so confirm it with PhilHealth rather than an old payroll table. “NHIP” on a payslip refers to this program; the deduction reflects only the employee’s premium share, with the employer separately remitting its own.

ECC / EC – Employees’ Compensation

Presidential Decree No. 626 created the Employees’ Compensation Program, funded through the State Insurance Fund administered via SSS for private-sector workers.^[8] The decree states that these contributions are paid entirely by the employer and that any contract or device to deduct any portion from employees’ wages is void (Art. 181).^[8] If your payslip shows “EC” or “ECC” as an amount deducted from your own pay, that is worth questioning — it may be a payroll-labeling error rather than a lawful deduction.

Tax Codes and Other Common Deductions

WTAX / W/TAX – Withholding Tax on Compensation

The National Internal Revenue Code, as amended by the TRAIN Law (Republic Act No. 10963), requires employers to withhold income tax from compensation based on the current BIR withholding tax table and remit it to the BIR.^[6] At year-end, the employer issues BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld), which reconciles everything withheld during the year and, for an employee who received purely compensation income from only one employer in the Philippines for the year and whose tax was correctly withheld, supports substituted filing in place of BIR Form 1700.^[7] See LaborCode.ph’s guides on Withholding Tax on Salary and BIR Form 2316 for the full computation and filing rules.

LWOP – Leave Without Pay

LWOP is not a statutory term with its own legal definition; it is payroll shorthand reflecting the general no-work, no-pay principle. When an employee takes an approved absence that is not covered by a paid leave credit (vacation leave, sick leave, SIL, or a special statutory leave), the corresponding days are excluded from pay — this is what an LWOP line represents. It is a computation adjustment, not a penalty or fine.

Loan and Authorized Deductions

SSS salary loans, Pag-IBIG multi-purpose loans, cooperative dues, union dues, and company cash advances can all appear as deduction lines, but under Labor Code Articles 113–115 each one needs either a specific legal basis or the employee’s written authorization.^[1] A deduction with neither is not lawful, regardless of what code is printed next to it.

Other Common Shorthand

Codes like GROSS, NET, DED (total deductions), ADJ (adjustment), UT (undertime), ABS or ABSENT, OB (official business), and CTO (compensatory time off) are payroll-software conventions rather than legally defined terms. They can vary from one employer’s system to another, but each should still be traceable to your actual attendance, leave, or authorization records — if it is not, that is worth raising.

Common Payslip Codes at a Glance

This table summarizes the codes covered above for quick reference.

Code	Full Name	Category	Primary Legal Basis
LWOP	Leave Without Pay	Deduction	No-work, no-pay principle (not a numbered article)
COLA	Cost of Living Allowance	Earning (if applicable)	Regional wage orders (NWPC/RTWPB)
HDMF	Home Development Mutual Fund (Pag-IBIG)	Deduction	RA 9679
NHIP	National Health Insurance Program (PhilHealth)	Deduction	RA 11223
SSS	Social Security System	Deduction	RA 11199
WTAX	Withholding Tax on Compensation	Deduction	NIRC, as amended by RA 10963
OT	Overtime Pay	Earning	Labor Code Art. 87
ND	Night Shift Differential	Earning	Labor Code Art. 86
SIL	Service Incentive Leave (conversion)	Earning	Labor Code Art. 95
ECC / EC	Employees’ Compensation	Employer-funded (not a deduction)	PD 626

Common Problems and Red Flags

Most payslip disputes trace back to one of these patterns.

• Only a net figure, no breakdown. A payslip that shows one final number with no itemized earnings or deductions does not let you verify anything and falls short of what the law expects.^[1]
• A vague “Misc.” or “Other” deduction. Every deduction needs a traceable basis; a catch-all line with no explanation cannot be confirmed as lawful.
• Government contributions deducted but not remitted. The payslip shows SSS, HDMF or PhilHealth amounts taken from your pay, but your own member portal shows no matching posted contribution.
• EC shown as an employee deduction. Employees’ Compensation is employer-funded; an EC line reducing your own net pay is usually an error worth questioning.
• COLA missing after a new wage order. If a wage order explicitly grants a fresh COLA amount and your payslip has not been updated, you may be owed the difference.
• Numbers that do not reconcile. Gross pay minus every itemized deduction should equal the net pay shown — if it does not, ask for a corrected computation in writing.

Supreme Court Cases on Payslips and Payroll Records

Kar Asia, Inc. v. Corona, G.R. No. 154985 (August 24, 2004)

In a COLA underpayment dispute, the Supreme Court held that properly kept and signed payroll and payslip entries carry a presumption of regularity under the Rules of Court and can constitute sufficient evidence that wages were actually paid.^[12] Practical lesson: an employer with complete, signed payroll records has strong evidence of compliance in a wage dispute — which is exactly why an employee should never rely only on the employer’s copy and should keep personal copies of every payslip received.

G & M (Phils.), Inc. v. Cruz, G.R. No. 140495 (April 15, 2005)

In an overseas worker’s underpayment claim against his recruitment agency, the Court reiterated that “the burden of proving payment of monetary claims rests on the employer,” and, noting that NLRC proceedings are not bound by technical rules of evidence, accepted computerized payslips issued by the employer as proof of the underpayment.^[11] Practical lesson: keep every payslip you receive, in print or digital form; it can become your primary evidence even years later.

Maternity Children’s Hospital v. Secretary of Labor, G.R. No. 78909 (June 30, 1989)

The Court upheld the DOLE Regional Director’s authority under what is now Labor Code Article 128(b) to resolve uncontested money claims of still-employed workers arising from violations found during a labor inspection, as distinct from claims that must go through the NLRC.^[13] Practical lesson: an employee who is still employed and whose payslip shows a straightforward, inspection-type violation — like unremitted mandatory contributions — may be able to resolve it through DOLE’s visitorial route rather than a full NLRC case.

Consequences When Employers Get It Wrong

An employer that mislabels, omits, or fails to remit payslip line items faces several layers of exposure:

• Labor standards liability. A DOLE inspection under Article 128 can result in a compliance order covering every affected employee, not just one complainant.^[1]
• Money claims. Wage differentials or illegal deductions can be pursued before DOLE (inspection findings for workers still employed, where the employer does not raise issues that cannot be resolved in the normal course of inspection) or the NLRC (contested claims, or claims by separated employees).^[1][13]
• Agency-specific liability. Late SSS contributions carry a 2% monthly penalty and failure to remit deducted contributions is a criminal offense under RA 11199 (Secs. 22(a) and 28(e));^[3] unpaid Pag-IBIG contributions carry a 3% monthly penalty under RA 9679 (Sec. 23);^[4] and an employer that deducts PhilHealth premiums without remitting them is presumed to have misappropriated them under RA 11223 (Sec. 38).^[5] These run separately from any labor case.
• BIR exposure. Incorrect or unremitted withholding tax creates liability to the Bureau of Internal Revenue, independent of any labor dispute.^[6]

What to Do Next

Most payslip problems are fixed at the first step below. Escalate only as far as you need to, and keep a copy of everything you send and receive.

For Employees

1. Reconcile the payslip first. Check that gross pay minus every itemized deduction equals your net pay, and match each code to your attendance, leave and loan records. Do this today with your last few payslips side by side.
2. Ask HR or payroll in writing. Email or write a short note naming the pay period, the code and the amount you are questioning, and ask for the computation and the legal basis or your signed authorization for that deduction (Labor Code, Art. 113).^[1] A written query creates a dated record if the issue escalates.
3. Check your government accounts for posted contributions. Log in to My.SSS, Virtual Pag-IBIG and the PhilHealth Member Portal (which lets members view their contribution history)^[17] and compare the months posted with the months deducted on your payslips. Take dated screenshots.
4. If contributions were deducted but not posted, report it directly to the agency concerned — SSS, Pag-IBIG or PhilHealth — at a branch or through its official channels, bringing your payslips and screenshots. Each agency can collect from the employer and impose its own penalties under its own law,^[3][4][5] and under RA 11199 your SSS benefit entitlement is not lost because the employer failed to remit.^[3] LaborCode.ph’s guide on unremitted SSS contributions walks through that route.
5. If the issue is withholding tax, ask your employer for your BIR Form 2316 and compare the tax withheld shown there with your payslips; raise any mismatch with payroll first, and with the BIR if it is not corrected.^[7]
6. If an unauthorized deduction, underpayment or missing COLA is not fixed internally, file a request for assistance under SEnA (Single Entry Approach) at the DOLE regional or field office covering your workplace. Labor Code Art. 228, as amended by RA 10396, makes conciliation-mediation mandatory for labor and employment issues before a case proceeds.^[15] Bring your payslips, contract, written query and any reply. See How to File a Complaint With DOLE.
7. If SEnA fails: a worker still employed may pursue the matter through DOLE’s visitorial and enforcement route under Art. 128;^[1][13] a contested claim, or a claim by a worker who has already left, goes to the NLRC Labor Arbiter.
8. Watch the deadline. Money claims arising from employer-employee relations must be filed within three years from the time the cause of action accrued, or they are barred (Labor Code, Art. 291 in its original numbering).^[14]

For Employers

1. Answer payslip queries in writing with the computation and the basis for each deduction; correct and refund errors in the next payroll run.
2. Audit your payroll codes against RA 11199, RA 9679, RA 11223 and the current BIR withholding table, and update contribution tables and COLA labels every time an agency circular or wage order changes them.
3. Never deduct the Employees’ Compensation contribution from wages — PD 626 makes it payable entirely by the employer.^[8]
4. Keep a signed written authorization on file for every deduction not required by law, such as loans, cash advances and cooperative dues (Labor Code, Arts. 113–115).^[1]
5. Remit on time and reconcile postings. Late SSS and Pag-IBIG remittances carry monthly penalties, and failure to remit deducted contributions is penal under each agency’s law.^[3][4][5]
6. Keep payroll and payslip records for at least the three-year period in which money claims can be filed;^[14] kasambahay employers must keep copies of pay slips for three years under RA 10361.^[2]

Employer Compliance Checklist

• Itemized payslip issued every pay period, showing gross pay, every earnings code, every deduction code, and net pay.
• SSS, HDMF and PhilHealth deductions match current contribution tables and are actually remitted on time.
• Employees’ Compensation (EC) never appears as an employee-funded deduction line.
• Withholding tax computed against the current BIR table and reconciled annually through BIR Form 2316.
• Every non-statutory deduction (loans, cash advances, cooperative or union dues) backed by a signed written authorization.
• COLA and wage-related labels updated after every applicable new wage order.
• Payroll and payslip records retained for at least three years, with signed copies kept for audit purposes.
• A documented, responsive internal process for employees to query or dispute any payslip line item.

Frequently Asked Questions

Is LWOP a penalty deducted from my pay?

No. LWOP means Leave Without Pay — it simply reflects that you were not paid for days you did not work and were not covered by a paid leave benefit, consistent with the no-work, no-pay principle. It is a computation adjustment, not a disciplinary fine.

Why does my payslip no longer show a separate COLA line?

Regional wage boards periodically fold previously granted Cost of Living Allowance amounts into the basic wage through new wage orders, which is why COLA can disappear from a payslip after an integration round even though your total pay has not decreased. Check the latest wage order covering your region to see whether a separate COLA amount currently applies.^[10]

What is the difference between HDMF and NHIP on my payslip?

HDMF is your Pag-IBIG Fund contribution under RA 9679, which builds savings and housing-loan eligibility. NHIP is your National Health Insurance Program contribution, administered by PhilHealth under RA 11223. They fund entirely different benefits under entirely different laws.^[4][5]

My payslip shows an “EC” deduction taken from my salary. Is that legal?

Generally no. The Employees’ Compensation contribution under PD 626 is funded by the employer, not deducted from the employee’s wage.^[8] If your payslip shows EC reducing your net pay, raise it with HR or Payroll in writing and ask for a correction — it may be a payroll-labeling error rather than a deliberate illegal deduction, but it should not be lowering what you actually receive.

My payslip shows SSS, HDMF and PhilHealth deductions, but my online member portals show no contributions. What should I do?

This is a serious issue — it suggests your employer deducted your share but did not remit it. Document the discrepancy with screenshots from the official SSS, Pag-IBIG and PhilHealth member portals, keep your payslips, and report it directly to the agency concerned, since SSS, Pag-IBIG and PhilHealth can each pursue the employer under their own laws.^[3][4][5] If you also want the deducted amounts or other wage issues resolved, file a SEnA request at the DOLE regional or field office.^[15]

Can my employer refuse to explain what a code on my payslip means?

There is no reasonable legal basis for refusing to explain a payslip entry to the employee it concerns. Philippine labor standards presume transparency in wage computation, and DOLE’s visitorial power under Article 128 allows the agency to require employers to produce and explain payroll records during an inspection.^[1] A written request that goes unanswered strengthens, rather than weakens, a later complaint.

How long should I keep my old payslips?

At least three years, matching the three-year period for filing money claims arising from employer-employee relations under the Labor Code.^[14] Keeping them longer costs little and can matter if a dispute — over a long-delayed contribution issue, for example — surfaces later.

Does a payslip have to be printed, or can it be digital?

Either can work. We found no general Labor Code provision that prescribes a paper format; the Kasambahay Law requires that the domestic worker be given a copy of the pay slip showing the amount paid and all deductions.^[2] A digital payslip serves the same purpose as long as it is itemized and the employee can access and keep a copy.

Conclusion

A payslip is not a formality — it is the one document that lets an employee verify, line by line, that a wage was computed correctly and that mandatory contributions were actually withheld and remitted. Codes like LWOP, COLA, HDMF, NHIP, SSS and WTAX each stand for something specific and traceable to a real law or program. Learning to read them turns a confusing printout into a tool: a way to catch an underpayment early, confirm that your SSS or PhilHealth contributions actually landed where they should, and hold an employer accountable with documents rather than guesswork. If the numbers on your payslip do not reconcile, or a deduction has no explanation, that gap is worth raising — in writing, and as early as possible.

Sources and Legal Citations

1. Labor Code of the Philippines (Presidential Decree No. 442), Articles 86, 87, 94, 95, 103, 113–115, 128 — lawphil.net
2. Republic Act No. 10361 (Batas Kasambahay), Section 26 (Pay Slip) — lawphil.net
3. Republic Act No. 11199 (Social Security Act of 2018) — lawphil.net
4. Republic Act No. 9679 (Home Development Mutual Fund Law of 2009) — lawphil.net
5. Republic Act No. 11223 (Universal Health Care Act) — lawphil.net
6. Republic Act No. 10963 (TRAIN Law) — lawphil.net
7. BIR Form No. 2316, Certificate of Compensation Payment/Tax Withheld (September 2021 ENCS), substituted-filing declaration — bir.gov.ph
8. Presidential Decree No. 626 (Employees’ Compensation) — lawphil.net
9. Presidential Decree No. 851 (13th Month Pay Law) — lawphil.net
10. RTWPB-NCR Wage Order No. NCR-13 (2007), integrating the COLAs under NCR-09 and NCR-10 into the basic wage — nwpc.dole.gov.ph
11. G & M (Phils.), Inc. v. Cruz, G.R. No. 140495, April 15, 2005 — lawphil.net
12. Kar Asia, Inc. v. Corona, G.R. No. 154985, August 24, 2004 — lawphil.net
13. Maternity Children’s Hospital v. Secretary of Labor, G.R. No. 78909, June 30, 1989 — lawphil.net
14. De Guzman v. Court of Appeals, G.R. No. 132257, October 12, 1998 (quoting Labor Code Art. 291 on the three-year period for money claims) — lawphil.net
15. Republic Act No. 10396 (amending Labor Code Art. 228 on mandatory conciliation-mediation) — lawphil.net
16. National Wages and Productivity Commission, NCR wage orders — nwpc.dole.gov.ph
17. PhilHealth, “PhilHealth unveils new Member Portal” (2021) — philhealth.gov.ph

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LaborCode.ph Editorial Team
Sources rechecked as of: 2026-10-01

This guide is for general educational and legal-information purposes only and is not legal advice. Payroll practices and wage computations depend on specific facts, an employer’s actual payroll system, and current law. Codes and examples described here are illustrative and may be labeled differently by individual payroll systems. Employees and employers who need help applying this to a specific situation may consult DOLE, the NLRC, the relevant government agency (SSS, Pag-IBIG, PhilHealth or BIR), or a qualified Philippine labor lawyer. LaborCode.ph is an independent information platform and is not a government agency, tribunal or law firm.