SUPPLEMENTS VS. FACILITIES

The Supreme Court discussed in the case of Our Haus Realty Development Corporation vs. Alexander Parian, et. al (G. R. No. 204651, August 6, 2014) the difference between “Supplements” and “Facilities”.

The test set by numerous cases decided by the Supreme Court is whether or not the benefits or privileges granted by the employer to the employees is for the former’s convenience. If the benefits or privileges granted is for the employer’s convenience, it is considered “Supplements”. In resolving the issue in the above – mentioned case, the Supreme Court made reference to the case of Atok-Big Wedge Mutual Benefit Association vs. Atok Big Wedge Mining Company, Incorporated (G.R. No. L-7349, July 19, 1955), which states that the term “supplements” refer to extra remuneration or benefits received by wage earners from their employers. Said supplements include but are not limited to pay for vacation and holidays not worked; paid sick leave or maternity leave; overtime rate in excess of what is required by law; sick, pension, retirement, and death benefits; profit-sharing; family allowances; Christmas, war risk and cost-of-living bonuses; or bonuses other than those paid as a reward for extra output or time spent on the job. In other words, supplements constitute remuneration or special privileges received by the employees over and above their ordinary earnings.

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Articles of Incorporation is primarily governed by Sections 13 to 16 of the Revised Corporation Code while Bylaws is governed by Sections 45 to 47 of the same Code. Below is a table provided to show the difference of Articles of Incorporation and Bylaws.

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NO PAG-IBIG CONTRIBUTIONS FOR EXPATRIATES

On January 07, 2010, Home Development Mutual Fund (HDMF), more popularly known as the Pag–IBIG Fund issued Circular No. 274 Item B. Section 1.1.1.5 which states that:

An expatriate who is not more than 60 years old and is compulsorily covered by the Social Security System (SSS), regardless of citizenship, nature and duration of employment, and the manner by which the compensation is paid. In the absence of an explicit exemption from SSS coverage, the said expatriate, upon assumption of office, shall be covered by the Fund.

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Powers of a Stock Corporation are found in Title IV of the Revised Corporation Code of the Philippines under Sections 35 – 44.

Section 35 of the Revised Corporation Code (RCC) refers to the general powers and capacity of stock or non-stock corporations, which are the following:

1. To sue and be sued in its corporate name;
2. To have perpetual existence unless the certificate of incorporation provides otherwise;

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