DOLE DEPARTMENT ADVISORY NO. 4, S. 2008

: Employers are required to pay their employees the 13th month pay on or before December 24 of every year.
: Covered employers must report their compliance to the nearest Regional Office of the Department of Labor and Employment (DOLE).
: The compliance report must be submitted not later than January 15 of each year.
: The report must include: 1) Name of establishment; 2) Address; 3) Principal product or business; 4) Total employment; 5) Total number of workers benefitted; 6) Amount granted per employee; 7) Total amount of benefits granted; 8) Name, position and telephone number of person giving information.
: To require employers to pay their employees a 13th month pay annually on or before December 24 of every year.
: All covered employers and their employees as defined under PD No. 851, which generally includes private sector employees regardless of the nature of their employment.
: Section 8 mandates that every covered employer must report their compliance with the 13th month pay requirement to the DOLE Regional Office annually.
: Submitting the report ensures transparency, enforcement of the law, and helps DOLE monitor employer compliance with the mandatory 13th month pay.
: While the advisory does not specify penalties, failure to comply may result in investigations, penalties, or sanctions by DOLE for non-compliance with PD No. 851.
: The advisory was signed and adopted by Rosalinda D. Baldoz, Acting Secretary of DOLE.