Paying taxes is a fundamental aspect of everyday life for individuals and businesses alike, serving as a cornerstone of modern society’s functioning and development. The consequences of not paying taxes can have profound impacts on both individuals and society as a whole. As Benjamin Franklin said, “…but, in this world, nothing is certain except death and taxes”.

We hold that henceforth separation pay shall be allowed as a measure of social justice only in those instances where the employee is validly dismissed for causes other than serious misconduct or those reflecting on his moral character. Where the reason for the valid dismissal is, for example, habitual intoxication or an offense involving moral turpitude, like theft or illicit sexual relations with a fellow worker, the employer may not be required to give the dismissed employee separation pay, or financial assistance, or whatever other name it is called, on the ground of social justice (Philippine Long Distance Telephone Co. v. NLRC, G.R. No. 80609 August 23, 1988)

We hold that henceforth separation pay shall be allowed as a measure of social justice only in those instances where the employee is validly dismissed for causes other than serious misconduct or those reflecting on his moral character. Where the reason for the valid dismissal is, for example, habitual intoxication or an offense involving moral turpitude, like theft or illicit sexual relations with a fellow worker, the employer may not be required to give the dismissed employee separation pay, or financial assistance, or whatever other name it is called, on the ground of social justice (Philippine Long Distance Telephone Co. v. NLRC, G.R. No. 80609 August 23, 1988)

It is imperative to strike a balance between the employees’ tenurial security on the one hand, and the employer’s management prerogative, on the other. (Automatic Appliances, Inc., et al. v. Francia Deguidoy, G.R. No. 228088, December 04, 2019)

What is an agricultural tenancy?

Republic Act No. 1199 or the Agricultural Tenancy Act of the Philippines defines agricultural tenancy as the physical possession by a person of land devoted to agriculture belonging to, or legally possessed by, another for the purpose of production through the labor of the former and of the members of his immediate farm household, in consideration of which the former agrees to share the harvest with the latter, or to pay a price certain or ascertainable, either in produce or in money, or in both. (Section 3, R.A. No. 1199)

The Supreme Court, in the case of Allan John Uy Reyes v. Global Beer Below Zero, Inc., (G.R. No. 222816, October 04, 2017) ruled that verbal notice of termination can hardly be considered as valid or legal.

An employee’s guilt or innocence in a criminal case is not determinative of the existence of a just or authorized cause for his or her dismissal.

 

Hence, conviction in a criminal case is not necessary to find just cause for termination of employment. (St. Luke’s Medical Center, Inc. v. Maria Theresa Sanchez, G.R. No. 212054, March 11, 2015)

A fixed-term employment has been recognized as a type of employment embodied in a contract specifying that the services of the employee shall be engaged only for a definite period, the termination of which occurs upon the expiration of said period irrespective of the existence of just cause and regardless of the activity the employee is called upon to perform. (Allan Regala vs. Manila Hotel Corporation, G.R. No. 204684, October 5, 2020)

A money claim by a worker against the employer or vice-versa is within the exclusive jurisdiction of the labor arbiter only if there is a “reasonable causal connection” between the claim asserted and employee-employer relations. Only if there is such a connection with the other claims can the claim for damages be considered as arising from employer-employee relations. Absent such a link, the complaint will be cognizable by the regular courts. (Philippine Airlines, Inc. vs. Airline Pilots Association, G.R. No. 200088, February 26, 2018)