Donations by reason of marriage are those which are made before its celebration, in consideration of the same, and in favor of one or both of the future spouses.

Net gift shall mean the net economic benefit from the transfer that accrues to the donee. The donor’s tax rate for each calendar year shall be 6% computed on the basis of the total gifts.

The “basic salary” of an employee for the purpose of computing the thirteenth month pay shall include all remunerations or earnings paid by his or her employer for services rendered.

The thirteenth-month pay shall not be less than one-twelfth (1/12) of the total basic salary earned by an employee in a calendar year.

All employers are required to pay their rank-and-file employees thirteenth-month pay.
The 13th Month Pay Law shall apply to all employers except distressed employers, the government and its political subdivisions, employers of household helpers, and employers of those who are paid on purely commission, boundary, or task basis, and those who are paid a fixed amount for performing a specific work.

The rule on compensability of holiday pay is that an employee is entitled to at least 100% of his/her minimum wage rate even if he/she did not report for work, provided that he/she is present or is on leave of absence with pay on the work day immediately preceding the holiday.

If a regular holiday occurs during temporary or periodic shutdown and temporary cessation of work of an establishment., the regular holidays falling within the period shall be compensated.

To be entitled to holiday pay, it is necessary that the employee: (1) worked; (2) was on leave with pay; or (3) was on authorized absence on the day prior to the regular holiday.

The 2022 Handbook on Workers’ Statutory Monetary Benefits provides for the rule in case two regular holidays fall on the same day.

Holiday pay refers to the payment of the regular daily wage for any unworked regular holiday.
Every employee covered by the Holiday Pay Rule is entitled to the minimum wage rate.
An employee is entitled to at least 100% of his/her minimum wage rate even if he/she did not report for work, provided he/she is present or is on leave of absence with pay on the work day immediately preceding the holiday.