Title
Cosmopolitan Funeral Homes, Inc. vs. Maalat
Case
G.R. No. 86693
Decision Date
Jul 2, 1990
Noli Maalat, engaged as a supervisor by Cosmopolitan Funeral Homes, was dismissed for dishonesty. The Supreme Court upheld the employer-employee relationship but denied separation pay due to valid dismissal, awarding only unclaimed commissions and attorney’s fees.

Case Summary (G.R. No. 86693)

Factual Background

The petitioner engaged private respondent Noli Maalat in about 1962 as a "supervisor" to solicit mortuary arrangements, to sell funeral services, and to collect payments. The funeral services sold included removal of the corpse, embalming, casketing, viewing and delivery. Maalat was paid on a commission basis of three and one-half percent of amounts actually collected and remitted. Company rules prohibited him from engaging in other funeral business and barred part‑time embalming outside the company. The rules also regulated absences, negotiation and execution of contracts, issuance of receipts and related matters. On January 15, 1987, the petitioner dismissed Maalat for alleged violations including understatement of contract prices, misappropriation of collections, pocketing of additional charges without issuing official receipts, non-reporting of embalming charges, and engaging in tomb making without disclosure to customers.

Proceedings Before the Labor Arbiter and NLRC

After his dismissal, Maalat filed a complaint for illegal dismissal and non‑payment of commissions. Labor Arbiter Newton R. Sancho rendered a decision declaring the dismissal illegal and ordered the petitioner to pay separation pay, commissions, interest and attorney's fees totalling P205,571.52. The petitioner appealed to the NLRC. The NLRC reversed the Arbiter's decision on May 31, 1988, declaring the dismissal justified for lawful cause, ordering in the interest of equity that the petitioner pay Maalat separation pay equivalent to one‑half month average income for every year of service, admitting claims for accrued commissions subject to proof and set‑offs, fixing attorney's fees at two percent of any final award, and remanding the case to the Regional Arbitration Branch for further proceedings. The petition for reconsideration before the NLRC was denied.

Issues Presented

The petition asked whether the NLRC erred: (I) in ruling that an employment relationship existed between the parties; and (II) in awarding separation pay at the rate of one‑half month average income for every year of service as equitable relief.

Petitioner’s Contentions

The petitioner maintained that Maalat was not an employee but a commission agent or independent contractor. It asserted that the means and methods of performing his work were not subject to company control and relied on Investment Planning Corporation of the Philippines v. Social Security System (21 SCRA 924 [1967]) to support the proposition that commission agents approximate independent contractors because control is confined to results rather than to the manner of performance.

Respondent’s and NLRC’s Position

The NLRC found, on the basis of the record, that an employment relationship existed. It emphasized the company's rules that prohibited outside funeral work, forbade part‑time embalming outside the company, imposed progressive disciplinary sanctions for absences, required negotiation and contract signing inside the office and immediate signing at the time the cadaver was placed in the casket, and restricted issuance of official receipts. The NLRC noted that the company had reported Maalat to the Social Security System as a covered employee. It concluded that these restrictions evidenced the company's right to control the manner and means of Maalat's work and that he worked exclusively for the petitioner.

The Court’s Analysis on Employment Status

The Court applied the prevailing right of control test, under which an employer‑employee relationship exists when the person for whom the services are performed reserves the right to control not only the end to be achieved but also the manner and means used to reach that end. The Court distinguished Investment Planning Corporation, observing that in that case commission agents were regularly employed elsewhere, a circumstance not present here. The Court found that the petitioner's prohibitive rules, exclusivity of service, prohibition against issuing personal receipts or deducting commissions directly, and rules on negotiation and contract signing demonstrated actual control over Maalat's performance. The Court further noted the relevance of Article 97 of the Labor Code, which defines "wage" to include remuneration paid on a commission basis. The Court found no reversible error in the NLRC's factual findings supported by substantial evidence and, therefore, held that Maalat was an employee of the petitioner.

The Court’s Analysis on Separation Pay

The NLRC awarded separation pay on equitable grounds, citing Maalat's long service of about twenty‑four (24) years and prior cases that had granted separation pay as social justice relief. The Court, however, refused to uphold that portion of the NLRC award. It accepted the NLRC's finding that Maalat acted dishonestly in the performance of his duties and observed that Maalat did not appeal the NLRC decision, thus implying acquiescence to the finding of misconduct. The Court relied on the doctrine announced in Philippine Long Distance Telephone Company v. NLRC (164 SCRA 671 [1988]), which limited the grant of separation pay as social justice relief to instances where the employee was validly dismissed for causes other tha

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