Article 92Labor and Agrarian Laws and Social Legislation, p. 92

LABOR LAWS AND SOCIAL LEGISLATION SPECIAL LAWS AND IMPLEMENTING RULES AND REGULATIONS

(e) The contributions under this Act, in cases where

an employer refuses or neglects to pay the same, shall be

collected by the Fund in the same manner as taxes are

made collectible under the National Internal Revenue

Code , as amended.

The right to institute the necessary action against the

employer may be commenced within twenty (20) years

from the time delinquency is known or the assessment is

made by the Fund, or from the time the benefit accrues,

as the case may be.

SECTION 24. Employment Records and Reports. —

(a) Each employer shall immediately report to the Fund

the names, ages, civil status, occupations, salaries and

dependents of its covered employees.

(b) Every employer shall keep true and accurate work

records for such period and containing such information

as the Fund may prescribe, in addition to the annual

register of new and separated employees which shall be

secured from the Fund, when the employee shall enter

on the first day of employment or on the effective date of

separation,

the

names

of

the persons employed or

separated from employment and such other data that

the Fund may require and said annual register shall be

submitted to the Fund in the month of January each year.

Such record shall be open for inspection by the Fund or

its authorized representatives quarterly, or as often as the

Fund may require.

SECTION 25. Penal Provisions. — Refusal or failure

without lawful cause or with fraudulent intent to comply

with

the

provisions

of

this

Act,

as

well

as

the

implementing rules and regulations adopted by the

Board of Trustees, particularly with respect to registration

of

employees,

collection

and

remittance

of

employee-savings as well as the employer counterparts,

or the correct amount due, within the time set in the

implementing rules and regulations or specific call or

extension

made

by

the

Fund

management

shall

constitute an offense punishable by a fine of not less

than, but not more than twice, the amount involved or

imprisonment of not more than six (6) years, or both such

fine and imprisonment, in the discretion of the court,

apart from the civil liabilities and/or obligations of the

offender

or

delinquent.

When

the

offender

is

a

corporation, the penalty shall be imposed upon the

members of the governing board and the president or

general manager, without prejudice to the prosecution of

related offenses under the Revised Penal Code and other

laws,

revocation

and denial of operating rights and

privileges in the Philippines, and deportation when the

offender

is

a

foreigner.

In

case

of

government

instrumentalities, agencies or corporations, the treasurer,

finance officer, cashier, disbursing officer, budget officer

or other official or employee who fails to include in the

annual

budget

the

amount

corresponding

to

the

employers' contributions, or who fails or refuses or delays

by more than thirty (30) days from the time such amount

becomes due and demandable or to deduct the monthly

contributions of the employee shall, upon conviction by

final judgment, suffer the penalties of imprisonment of

not more than six (6) years, and a fine of not less than, but

not more than twice the amount involved.

SECTION

26. Existing Coverage . — Membership

under the Fund established under Presidential Decree

No. 1752 , together with amounts and benefits already

accrued

to

the

members,

including

employers'

counterparts, as well as covering records documents,

shall be transferred, continued and/or integrated into the

new Fund hereby established, subject henceforth to

policies and rules adopted thereunder.

SECTION 27. Visitorial and Enforcement Powers. —

(a) The Fund or its duly authorized representatives is

empowered to inspect the premises, books of accounts

and records of any person or entity covered by this Act;

require it to submit its reports regularly; and act on

violations of any provisions of this Act.

(b) Particular aspects of the Fund's administration

may be subject to supervision, visitation or verification by

appropriate agencies of the government as may be

designated

and

authorized

by the President of the

Philippines.

SECTION 28. Implementing Rules and Regulations.

— The implementing rules and regulations to effectively

carry out the provisions of this Act shall be adopted by

and

promulgated

by

the

Board

of

Trustees of the

Pag-IBIG Fund not later than ninety (90) days after the

approval of this Act which shall be published in at least

one (1) national newspaper of general circulation.

SECTION

29.

Separability

Clause. — If, for any

reason, any provision of this Act, or the application thereof

to

any

person

or

circumstances,

is

held

invalid

or

unconstitutional, the remaining provisions not affected

thereby shall continue to be in full force and effect.

SECTION

30.

Repealing

Clause.

—

Presidential

Decree No. 1530 , as amended by Executive Order Nos. 527

(series of 1979) and 538 (series of 1979); Presidential Decree

No. 1752 , as amended by Executive Order Nos. 35 (series of

1986) and 90 (series of 1986); and Republic Act No. 8501

are hereby repealed. Section 6 of Republic Act No. 7742 is

hereby amended accordingly. All other laws, decrees,

executive orders, or rules and regulations, or parts thereof

inconsistent with or contrary to the provisions of this Act

or

its

purposes

are

hereby

amended

or

modified

accordingly.

SECTION 31. Effectivity . — This Act shall take effect

fifteen (15) days after the completion of its publication in

the

Official

Gazette

or

in at least two (2) national

newspapers of general circulation.

Approved: July 21, 2009

(An Act Further Strengthening the Home

Development Mutual Fund, and for Other Purposes,

Republic Act No. 9679, [July 21, 2009])

V.

Labor Laws Related to

Labor Relations

DO No 140-14 Rules and Regulations Implementing

RA 10395 amending Article 275 of the Labor Code

otherwise known as the Tripartism Law

2012 NLRC Sheriffs' Manual on Execution of

Judgment, NLRC En Banc Resolution No. 010-12,

[November 15, 2012])

NCMB Manual of Procedures in the Settlement and

Disposition of Conciliation and Preventive Mediation

Cases

NCMB Manual of Procedures for Conciliation and

Preventive Mediation Cases, [January 31, 1992]

The Rules of Procedure of the Single Entry Approach

(SEnA), [February 25, 2011]

Revised Guidelines on Exemption from Wage Orders,

NWPC GUIDELINES NO. 001-96, [November 18, 1996]

Amended Rules of Procedure on Minimum Wage

Fixing, NWPC Circular No. 01-07, [June 19, 2007]

Rules of Procedure on Minimum Wage Fixing for

Domestic Workers, NWPC Guidelines No. 01-14,

[August 28, 2014]

RA 10396 amending Art 228 of the Labor Code

Rules and Regulations Implementing the Single

Entry Approach

© Compiled By RGL

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