Compliance Reporting Requirement
- Every covered employer must submit a report of compliance to the nearest Department of Labor and Employment (DOLE) Regional Office.
- The deadline for submission is on or before January 15 of each year following the payment.
Contents of the Compliance Report
The report must include the following information:
- Name of the establishment
- Address of the establishment
- Principal product or business conducted by the establishment
- Total employment in the establishment
- Total number of workers who benefited from the 13th month pay
- Amount of 13th month pay granted per employee
- Total amount of benefits granted to all employees
- Name, position, and telephone number of the person providing the information
Legal Basis and Authority
- The reporting requirement is pursuant to Section 8 of the Rules and Regulations Implementing Presidential Decree No. 851.
- The Department Advisory No. 4, s. 2008, issued by the DOLE Acting Secretary, reiterates the obligation and reporting procedures for covered employers.
Administrative Oversight and Enforcement
- The DOLE Regional Offices are responsible for receiving and monitoring compliance reports.
- Failure to comply with the payment or the reporting requirement may result in administrative sanctions or other legal remedies as provided under labor laws and rules.