Employer Compliance with 13th Month Pay Report

The advisory is grounded on the Rules and Regulations implementing Presidential Decree No. 851.
The governing rule being enforced through reminder is Section 8 on “Report of Compliance.”
The underlying substantive payment obligation referenced is employers paying a 13th month pay on or before December 24 of every year under Presidential Decree No. 851.

Covered employers are reminded to submit the required annual report of compliance with Presidential Decree No. 851.
The annual reporting obligation focuses on compliance with the 13th month pay requirement for the year covered by the payment deadline December 24.
Compliance with Section 8 is treated as a mandatory administrative step for covered employers.

Every covered employer must make an annual report of compliance.
The report must be sent to the nearest Regional Office.
The reporting requirement applies to employers that are covered by the Rules and Regulations implementing Presidential Decree No. 851.

The report must be filed not later than January 15 of each year.
The filing deadline is tied to the yearly compliance period following the December 24 13th month pay deadline.

The report must conform substantially with the required form titled “Report on compliance with PD No. 851.”
The report must include the following items:
- 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
The form is expressly structured as a compliance report with PD No. 851.

The compliance report form is adopted on 9 Dec. 2008.
The advisory takes effect as a directive reminding employers to comply with the existing reporting rule in Section 8.