In determining the real nature of a contract, the express terms of the written agreement and the contemporaneous and subsequent acts of the parties are taken into consideration.

· A compromise penalty cannot be enforced if the taxpayer does not agree to the compromise because a compromise must be mutually agreed upon.
· Deficiency interest and delinquency interest can be simultaneously imposed.

The employee’s signing of the employment contract more than two months after the project had commenced logically implies that he was not apprised of his status as a project-based employee when he was engaged.

 

Employers who assert that a worker is a project-based employee must be substantiate that the duration and scope of employment were explicitly determined at the time of engagement.

An illegally dismissed employee is not required to return the wages he received during his reinstatement prior to the reversal of the labor arbiter’s decision.

The decision of the Labor Arbiter reinstating a dismissed or separated employee, insofar as the reinstatement aspect is concerned, shall immediately be executory, even pending appeal. The employee shall either be admitted back to work under the same terms and conditions prevailing prior to his dismissal or separation or, at the option of the employer, merely reinstated in the payroll. The posting of a bond by the employer shall not stay the execution for reinstatement. (Article 229, Labor Code)

The proviso “as of the date of disability” in Section 13-A (c) of the Social Security Law is unconstitutional as it violates the due process and equal protection of the Constitution. (Belinda D.R. Dolera v. Social Security System, G.R. No. 253940, October 24, 2023)

The case of RODCO Consultancy and Maritime Services Corporation v. Floserfino G. Ross and Antonia T. Ross (G.R. No. 259832, November 6, 2023) Photo from Unsplash | Medienstürmer The following post does not create a lawyer-client relationship between Alburo Alburo and Associates Law Offices (or any of its lawyers) and the reader. It is still Read more about NATURE OF A LITIGATION FINANCING ARRANGEMENTS[…]

In a recent development in labor jurisprudence, the question of jurisdiction over complaints regarding non-remittance of union dues by employers has been decisively settled. A recent ruling emphasized that such complaints, arising from the failure of employers to remit collected union member dues as stipulated in a Collective Bargaining Agreement (CBA), do not fall under the purview of “intra-union disputes.” Instead, they constitute unfair labor practices, specifically interference with employees’ rights to self-organization.

Doctrine of the case:

Labor contracting is not illegal per se. The fact that PLDT had contracted out specific jobs, works, or services does not automatically mean that the contractors’ employees are the direct employees of PLDT. However, PLDT workers engaged in installation, repair, and maintenance services of PLDT lines need to be regularized because they perform tasks that are necessary and desirable and directly related to the business of PLDT.

Doctrine:

Payment of the full redemption price within the one-year redemption period is a valid exercise of the right of redemption.

Doctrine:

A seasonal employee is deemed a regular employee if they perform work or services that are seasonal in nature and is employed to perform such work or services for more than one season. The fact that an employee is free to make their services available to others does not negate regular employment status for as long as they are hired repeatedly for the same activities and not merely on and off for any single phase of agricultural work. Likewise, being compensated under a pakyaw scheme does not negate regular employment so long as the employer has the right to exercise the power of control or supervision over the performance of an employee’s duties, regardless of whether the same is actually exercised.