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Kasambahay Law Series: Part 2 – Why do you need to have a pay slip for your kasambahay?

Posted by Atty. K on June 10, 2013 in LEGAL CORNER |

I remember the first time I received a pay slip. I was 2 years out of college and we were invited to be among the field enumerators for a project of the Development Academy of the Philippines (yes, your government finds ways of making your iskolars work for you). It was a short stint anyway and I wanted to get a feel of having a paying “job” while waiting for another school year to start in the Facultad de Derecho Civil (law school). The job title turned out to be a fancy name for doing house-to-house census survey in the heat of summer, but I was excited. I got my TIN from the BIR and when pay day came, I received a pay slip with my month’s wage. What an empowering feeling it was!

In a previous post, I summarized the benefits which you, as employer, are required to give your domestic workers or kasambahay. I mentioned that aside from the employment contract and the certificate of employment, the kasambahay is entitled to receive a copy of the pay slip every pay day.

Before your blood pressure reaches an all-time high, take a deep breath. Relax. I made things easier for you.

You can download Learning Mom’s Sample Pay Slips for Kasambahay (based on the IRR-prescribed Form BK-2). Get a copy of the sample pay slips as shown below, which you may edit accordingly.

 

Form BK-2

PAY SLIP

 

Name: ______________________        Date : _____________

Pay period: __________________

 

Basic Wage Php2,500.00
Gross Salary Php2,500.00
Less:
SSS contribution 0.00
PhilHealth contribution 0.00
Pag-IBIG Contribution 0.00
Total deductions 0.00
Take Home Pay   Php2,500.00

 

I agree with the above wage computation and acknowledge receipt of the same.

                                                                                                                                _______________________

     Signature of Kasambahay

 

 

Take note that for a monthly wage rate of less than Php5,000.00, you, as the employer, should not deduct premium contributions on SSS, PhilHealth, and Pag-ibig from the kasambahay. These are charged to you. Therefore, in the example above, on top of the Php2,500 basic wage which you pay directly to your kasambahay, you are required to remit the following contributions in his/her behalf:

Php 270 to SSS;

Php 150 to Philhealth;

Php100 to PAG-IBIG

total monthly premium contributions: Php520

 

So how much would be the total contribution of your kasambahay, subject to salary deduction, if basic wage is Php5,000? Here is your sample pay slip under such scenario:

 

 

Form BK-2

PAY SLIP

 

Name: ______________________        Date : ______________

Pay period: __________________

 

Basic Wage Php5,000.00
Gross Salary Php5,000.00
Less:
SSS contribution 166.70
PhilHealth contribution   87.50
Pag-IBIG Contribution 100.00
Total deductions         354.20
Take Home Pay   Php4,645.80

 

I agree with the above wage computation and acknowledge receipt of the same.

 

                                                                                                                 _______________________

          Signature of Kasambahay

 

How about your share in the contributions as employer?

 

Basic Wage   5,000.00
Gross Salary     5,000.00
Less: Employee’s Share Employer’s Share
SSS     166.70         353.30
Philhealth     87.50           87.50
Pag-ibig Contribution   100.00         100.00
Total Deductions         354.20
Total Employer’s Share       540.80
Take Home Pay       4,645.80

 

Therefore, you will be shelling out Php5,540.80 per month – but only Php4,645.80 goes directly to your helper, while a total of Php895 will be remitted as follows:

Php 520 to SSS;

Php 175 to Philhealth;

Php 200 to PAG-IBIG

 

Remember to keep copies of the pay slips for a period of three (3) years. You can find more sample computations (especially since many are giving salaries in the range of Php3,000-Php4,000) as well as registration procedures in another post as this is quite lengthy already.

I feel you. I know you’re thinking “Do I really have to do this? I’m busy enough already as it is.” I’d like you to, however, consider this. Whatever little inconvenience may be caused by this requirement, I’d like to think that some good can also come out of complying with it. Perhaps when our kasambahays see the stack of pay slips piling up month after month, and they have nothing to show for it other than those pieces of paper, they will finally come to realize that while the barangay back in the barrio depends on their monthly padala for their sustenance, they need to also look out for themselves and their future. So go ahead and issue those pay slips. If that simple act could uplift them somehow, your family will only be the better for it.

 

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