BIR Ruling No. 496-14

December 12, 2014 BIR RULING NO. 496-14 Section 32 (B) (6) (b) of the Tax Code, as amended; BIR Ruling No. 124-14 Northern Tobacco Redrying Co.,Inc. Mirra Hills, Vigan City Attention: Angelo Ang President Gentlemen : This refers to your letter dated December 5, 2011 requesting for confirmation of opinion that the separation benefits and other benefits of your retrenched employees 1 are exempt from income tax and consequently from withholding tax. It is represented that Northern Tobacco Redrying Co.,Inc. (Northern Tobacco) is a domestic corporation primarily engaged in redrying of tobacco leaf. Northern Tobacco provides this particular service for Fortune Tobacco Corporation (FTC).Due to the integration of business operations undertaken by FTC and Philip Morris Philippines Manufacturing, Inc. (PMPMI),another cigarette manufacturer, processes and functions common to both companies were streamlined. As a consequence of the reduction of company's workload, Northern Tobacco was forced to trim down its operations and job lay-offs followed. To cushion the effect on employees who will lose their jobs, Northern Tobacco provided a separation package as follows: 1. Special Separation Program (for employees qualified for compulsory/optional retirement): a. Early retirement pay under the existing Retirement Plan. b. Additional gratuity pay of Twenty Seven (27) Days for every year of service. EHSIcT c. Additional gratuity of P60,000.00 if interest in the program is communicated within the time set. 2. Those not qualified under the optional retirement: a. Thirty (30) Days pay for every year of service. 3. Seasonal Workers: a. Financial aid amounting to P8,000.00 given to those who have rendered less than 6 months work in a season but with a total of 6 months for all seasons worked. b. Those who have rendered services for at least 6 months or more in a season: Daily rate x 26 days x number of seasons Or P8,000.00 whichever is higher Furthermore, Northern Tobacco has a BIR approved Retirement Plan. It appears that Northern Tobacco provided two separation packages for its concerned employees: (1) retirement benefit under the existing plan, and (b) * benefit for employees not qualified in the retirement benefit category. In reply, please be informed that for employees availing of the first separation package, the retirement benefits under the BIR approved Retirement Plan to be received by the qualified employee-member shall be exempt from income tax provided the two conditions set forth by Section 32 (B) (6) (b) of the Tax Code of 1997, as amended, are met: 1) that the official or employee had been in the service of the same employer for at least ten (10) years; and (2) he is at least fifty (50) years old at the time of retirement. However, other benefits provided for in the Retirement Plan shall not be covered by the tax exemption unless they are also expressly exempt from tax pursuant to the other provisions of the Tax Code. (BIR Ruling No. 124-14 dated May 15, 2014) For employees availing of the second separation package, Section 32 (B) (6) (b) of the Tax Code of 1997, as amended, provides that any amount received by an official or employee or by his heirs from the employer as a consequence of separation of such official or employee from the service of the employer due to death, sickness or other physical disability or for any cause beyond the control of the said official or employee shall not be included in the gross income and shall be exempt from taxation under Title II of the same Code. Thus, Section 32 (B) (6) (b) of the Tax Code of 1997, as amended requires the presence of two (2) conditions in order that the employee benefits may be granted tax exemption, namely (1) the employee is separated from the service of the employer due to death, sickness or other physical disability or for any cause beyond the control of the said official or employee, and (2) the employer pays benefits to the official or employee or his heirs as a consequence of such separation. The separation pay to be received by the employees deemed as occupying redundant positions as a result of their separation from the service are exempt from income tax and consequently from the withholding tax prescribed by Section 79, Chapter XIII, Title II of the Tax Code of 1997, as implemented by Revenue Regulations No. 2-98, as amended. (BIR Ruling No. 124-14 dated May 15, 2014) TaCDAH Moreover, pursuant to Section 2.78.1 (A) (7) of RR 2-98, as amended, the terminal pay, i.e., commutation and payment of monetized unused vacation leave credits not exceeding ten (10) days during the year are not subject to income tax and consequently to the withholding tax. Conversely, the cash equivalent of vacation leave exceeding ten (10) days is subject to tax. However, this same principle cannot apply to SICK leave credits since an employee must actually go on sick leave to be able to avail of said leave credits. (BIR Ruling No. 124-14 dated May 15, 2014) It is, however, understood that this exemption does not include the payment of the separated employees' salaries and the payment of the 13th month pay and other benefits in excess of the Php30,000.00 threshold under Section 2.78.1 (A) (3) (a) and (A) (7) of RR 2-98, as amended. (BIR Ruling No. 124-14 dated May 15, 2014) This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner Bureau of Internal Revenue ANNEX Date Name Position Hired Separation Date 1 Abang, Janet Q. Seasonal Worker 1990 October 31, 2011 2 Abang, Roderick A. Seasonal Worker 1998 October 31, 2011 3 Abella, Susana A. Seasonal Worker 1975 October 31, 2011 4 Abero, Marjorie B. Seasonal Worker 2001 October 31, 2011 5 Ablog, Armila R. Seasonal Worker 2003 October 31, 2011 6 Ablog, Corazon R. Seasonal Worker 1982 October 31, 2011 7 Ablog, Gloria R. Seasonal Worker 1979 October 31, 2011 8 Ablog, Laurino R. Seasonal Worker 1996 October 31, 2011 9 Ablog, Leonard O. Seasonal Worker 1999 October 31, 2011 10 Ablog, Norma G. Seasonal Worker 1982 October 31, 2011 11 Ablog, Prudencia A. Seasonal Worker 1982 October 31, 2011 12 Ablog, Remedios G. Seasonal Worker 1989 October 31, 2011 13 Ablog, Sylvia A. Seasonal Worker 1990 October 31, 2011 14 Ablog, Teresita A. Seasonal Worker 1982 October 31, 2011 15 Aboliso, Adelia A. Seasonal Worker 1983 October 31, 2011 16 Abuan, Lily Eulalia M. Seasonal Worker 1977 October 31, 2011 17 Abuel, Roger A. Seasonal Worker 1982 October 31, 2011 18 Acas Jr.,Manuel O. Seasonal Worker 2003 October 31, 2011 19 Acas, Gertrudis O. Seasonal Worker 1978 October 31, 2011 20 Adolfo, Simplicio A. Seasonal Worker 1977 October 31, 2011 21 Adona, Arthur A. Seasonal Worker 1998 October 31, 2011 22 Agam, Catalino S. Seasonal Worker 2007 October 31, 2011 23 Agapinan, Camila B. Seasonal Worker 1982 October 31, 2011 24 Agapinan, Claire R. Seasonal Worker 1999 October 31, 2011 25 Agapinan, Edgardo M. Seasonal Worker 1982 October 31, 2011 26 Agapinan, Willy F. Seasonal Worker 1998 October 31, 2011 27 Agcamaran, Janette F. Seasonal Worker 1998 October 31, 2011 28 Agcamaran, William R. Seasonal Worker 2003 October 31, 2011 29 Agcarao, Genesis F. Seasonal Worker 2002 October 31, 2011 30 Agcarao, Lovelyn C. Seasonal Worker 2003 October 31, 2011 31 Agoot, Glenda R. Seasonal Worker 2009 October 31, 2011 32 Agor, Brigida A. Seasonal Worker 1982 October 31, 2011 33 Agra, Redentor B. Seasonal Worker 2000 October 31, 2011 34 Agueran, Sylvia A. Seasonal Worker 1984 October 31, 2011 35 Aguimbag, Emilia G. Seasonal Worker 1989 October 31, 2011 36 Aguimbag, Jovylyn R. Seasonal Worker 1996 October 31, 2011 37 Aguimbag, Marlene G. Seasonal Worker 1975 October 31, 2011 38 Aguimbag, Midel R. Seasonal Worker 1998 October 31, 2011 39 Aguimbag, Ofelia E. Seasonal Worker 1989 October 31, 2011 40 Aguimbag, Raquel A. Seasonal Worker 1998 October 31, 2011 41 Aguirre, Joselito B. Seasonal Worker 1993 October 31, 2011 42 Agup, Susana F. Seasonal Worker 1984 October 31, 2011 43 Alamar, Jacquelyn T. Seasonal Worker 2008 October 31, 2011 44 Alasaas, Orlando B. Seasonal Worker 1977 October 31, 2011 45 Alberto, Maria Soledad H. Seasonal Worker 1998 October 31, 2011 46 Alcain, Clarita V. Seasonal Worker 1989 October 31, 2011 47 Alcantara, Jessie C. Seasonal Worker 2002 October 31, 2011 48 Alcartado, Marivic L. Seasonal Worker 1984 October 31, 2011 49 Alcayaga, Rex L. Seasonal Worker 1990 October 31, 2011 50 Alcodia, Marilou D. Seasonal Worker 2008 October 31, 2011 51 Alcodia, Erwin G. Seasonal Worker 2008 October 31, 2011 52 Alconis, Celeste Jo-Anne A. Seasonal Worker 1998 October 31, 2011 53 Alconis, Estrelita A. Seasonal Worker 1989 October 31, 2011 54 Alibin, Dennis A. Seasonal Worker 2002 October 31, 2011 55 Alican, Roberto A. Seasonal Worker 1995 October 31, 2011 56 Almazan, Ceferina P. Seasonal Worker 1983 October 31, 2011 57 Alones, Arlene A. Seasonal Worker 1984 October 31, 2011 58 Alones, Efren C. Seasonal Worker 1982 October 31, 2011 59 Alonzo, Milagros P. Seasonal Worker 1998 October 31, 2011 60 Alquetra, Blando R. Seasonal Worker 2003 October 31, 2011 61 Alquetra, Daisy P. Seasonal Worker 2002 October 31, 2011 62 Altarejos, Mila A. Seasonal Worker 1982 October 31, 2011 63 Altares, Danilo R. Seasonal Worker 1990 October 31, 2011 64 Altares, Leonilda P. Seasonal Worker 1978 October 31, 2011 65 Altares, Linda U. Seasonal Worker 1993 October 31, 2011 66 Altizen, Arthur A. Seasonal Worker 1989 October 31, 2011 67 Aludino, Dominador P. Seasonal Worker 1996 October 31, 2011 68 Aludino, Joven P. Seasonal Worker 1996 October 31, 2011 69 Alvarado, Belma P. Seasonal Worker 1982 October 31, 2011 70 Alves, Dennis R. Seasonal Worker 2002 October 31, 2011 71 Amadar, John Carlo A. Seasonal Worker 2008 October 31, 2011 72 Amano, Gerald A. Seasonal Worker 1998 October 31, 2011 73 Amargo, Ma. Rosario A. Seasonal Worker 1998 October 31, 2011 74 Ambida, Corazon R. Seasonal Worker 1990 October 31, 2011 75 Ambida, Luz I. Seasonal Worker 1992 October 31, 2011 76 Amistad, Marlina T. Seasonal Worker 1998 October 31, 2011 77 Amor, Madeline P. Seasonal Worker 1982 October 31, 2011 78 Amorin Jr.,Arsenio L. Seasonal Worker 2008 October 31, 2011 79 Amoyo, Edgardo F. Seasonal Worker 1996 October 31, 2011 80 Amoyo, Marianita A. Seasonal Worker 1999 October 31, 2011 81 Andallo, Cristeta R. Seasonal Worker 1983 October 31, 2011 82 Andrion, Aylene A. Seasonal Worker 1999 October 31, 2011 83 Anin, Lolita A. Seasonal Worker 1977 October 31, 2011 84 Antolin, Corazon R. Seasonal Worker 1982 October 31, 2011 85 Aquino, Grace P. Seasonal Worker 1998 October 31, 2011 86 Aquino, Jayson V. Seasonal Worker 2006 October 31, 2011 87 Aquino, Linda T. Seasonal Worker 2009 October 31, 2011 88 Aquino, Rhonald J. Seasonal Worker 2007 October 31, 2011 89 Arabe, Nathaniel D. Seasonal Worker 2008 October 31, 2011 90 Arcellana, Jonalyn N. Seasonal Worker 1999 October 31, 2011 91 Arconado Jr.,Ricardo Y. Seasonal Worker 1982 October 31, 2011 92 Arconado, Cherry A. Seasonal Worker 2009 October 31, 2011 93 Arellano, Efren G. Seasonal Worker 2008 October 31, 2011 94 Reola,Luzviminda R. Seasonal Worker 1989 October 31, 2011 95 Areola, Virginia L. Seasonal Worker 1984 October 31, 2011 96 Arista, Ligaya C. Seasonal Worker 1998 October 31, 2011 97 Arista, Rhea Q. Seasonal Worker 1998 October 31, 2011 98 Arizabal, Joey A. Seasonal Worker 1998 October 31, 2011 99 Arizala, Julios P. Seasonal Worker 2008 October 31, 2011 100 Armandico, Allen A. Seasonal Worker 2006 October 31, 2011 101 Armandico, Ronnel A. Seasonal Worker 2007 October 31, 2011 102 Arranz, Florence F. Seasonal Worker 2005 October 31, 2011 103 Arrubio, Adelaida O. Seasonal Worker 1999 October 31, 2011 104 Arruejo, Maria R. Seasonal Worker 1990 October 31, 2011 105 Artates, Zenaida A. Seasonal Worker 1998 October 31, 2011 106 Arzadon, Rey P. Seasonal Worker 1990 October 31, 2011 107 Astrologio, Arnel A. Seasonal Worker 1998 October 31, 2011 108 Asuncion, Carlos C. Seasonal Worker 1983 October 31, 2011 109 Asuncion, Florentina V. Seasonal Worker 1978 October 31, 2011 110 Atalin, Filomena R. Seasonal Worker 1982 October 31, 2011 111 Atalin, Salvador A. Seasonal Worker 1992 October 31, 2011 112 Atinaja, Sherwin B. Seasonal Worker 2008 October 31, 2011 113 Atriginio, Antonio Dominad A. Seasonal Worker 1975 October 31, 2011 114 Atriginio, Jocelyn P. Seasonal Worker 1992 October 31, 2011 115 Atriginio, Miriam N. Seasonal Worker 1984 October 31, 2011 116 Ayala, Milagros P. Seasonal Worker 1984 October 31, 2011 117 Ayco, Jose A. Seasonal Worker 1996 October 31, 2011 118 Azcueta, Fredeswinda T. Seasonal Worker 1990 October 31, 2011 119 Azurin, Salome D. Seasonal Worker 1984 October 31, 2011 120 Bagaoisan, Florentina S. Seasonal Worker 1978 October 31, 2011 121 Baldivicio, Debbie A. Seasonal Worker 1990 October 31, 2011 122 Baldonado, Melody T. Seasonal Worker 1998 October 31, 2011 123 Baldovino, Benjie V. Seasonal Worker 2003 October 31, 2011 124 Baptista, Gilda P. Seasonal Worker 1982 October 31, 2011 125 Baradi, Dionisia P. Seasonal Worker 1984 October 31, 2011 126 Barra, Lilia R. Seasonal Worker 1990 October 31, 2011 127 Barre, Conchita T. Seasonal Worker 2000 October 31, 2011 128 Barre, Elmer Q. Seasonal Worker 2008 October 31, 2011 129 Barre, Mary Grace T. Seasonal Worker 1999 October 31, 2011 130 Barrientos, Gina C. Seasonal Worker 1998 October 31, 2011 131 Barroga, Teresita B. Seasonal Worker 1977 October 31, 2011 132 Bayuca, Genciana P. Seasonal Worker 1979 October 31, 2011 133 Bellon, Gloria A. Seasonal Worker 1990 October 31, 2011 134 Bellon, Robert S. Seasonal Worker 1990 October 31, 2011 135 Ben, Jerry A. Seasonal Worker 2006 October 31, 2011 136 Benzon, Bernard A. Seasonal Worker 1990 October 31, 2011 137 Bermudez, Corazon R. Seasonal Worker 1977 October 31, 2011 138 Betita, Nelia C. Seasonal Worker 1982 October 31, 2011 139 Blaza, Vicky S. Seasonal Worker 1990 October 31, 2011 140 Bondame, Michael P. Seasonal Worker 2008 October 31, 2011 141 Bravo, Sherwin B. Seasonal Worker 2000 October 31, 2011 142 Brillo, Teresita M. Seasonal Worker 1976 October 31, 2011 143 Cabaltera, Rolando R. Seasonal Worker 2002 October 31, 2011 144 Cabaa, Edhyson R. Seasonal Worker 2007 October 31, 2011 145 Cabanit, Magdalena A. Seasonal Worker 1974 October 31, 2011 146 Cabebe, Herdino A. Seasonal Worker 2008 October 31, 2011 147 Cabuag, Rebecca R. Seasonal Worker 1975 October 31, 2011 148 Cachero, Merlie A. Seasonal Worker 1994 October 31, 2011 149 Cachero, Tante T. Seasonal Worker 1983 October 31, 2011 150 Calip, Maritess R. Seasonal Worker 2008 October 31, 2011 151 Caero, Mark Anthony P. Seasonal Worker 2008 October 31, 2011 152 Cardenas, Roy R. Seasonal Worker 1996 October 31, 2011 153 Cardenas, Sherry Bel A. Seasonal Worker 1998 October 31, 2011 154 Castaeda, Cherie Lou J. Seasonal Worker 2006 October 31, 2011 155 Castaeda, Erlinda R. Seasonal Worker 1977 October 31, 2011 156 Castaeda, Virginia B. Seasonal Worker 2006 October 31, 2011 157 Castillo, Chona A. Seasonal Worker 2002 October 31, 2011 158 Castillo, Eulalia P. Seasonal Worker 1975 October 31, 2011 159 Castillo, Helen A. Seasonal Worker 1975 October 31, 2011 160 Castillo, Jane P. Seasonal Worker 2005 October 31, 2011 161 Castillo, Lolita F. Seasonal Worker 1976 October 31, 2011 162 Cayabyab, Louie R. Seasonal Worker 2007 October 31, 2011 163 Chavez, Zenaida P. Seasonal Worker 1994 October 31, 2011 164 Cobangbang, Fortunata T. Seasonal Worker 1978 October 31, 2011 165 Copio, Fe A. Seasonal Worker 1980 October 31, 2011 166 Corpuz Jr.,Bobby Francisc V. Seasonal Worker 1990 October 31, 2011 167 Corpuz, Antonio S. Seasonal Worker 1983 October 31, 2011 168 Corpuz, Evelyn A. Seasonal Worker 1974 October 31, 2011 169 Corpuz, Johnny A. Seasonal Worker 2008 October 31, 2011 170 Corpuz, Leonida P. Seasonal Worker 1984 October 31, 2011 171 Cortez, Mylene A. Seasonal Worker 1995 October 31, 2011 172 Cuenta, Flordeliza R. Seasonal Worker 1994 October 31, 2011 173 Dacuag, Lorna E. Seasonal Worker 1990 October 31, 2011 174 Dela Cruz, Tito R. Seasonal Worker 1990 October 31, 2011 175 De Peralta, Freda R. Seasonal Worker 1982 October 31, 2011 176 De Peralta, Gilmar R. Seasonal Worker 2006 October 31, 2011 177 Del Castillo, Maximina A. Seasonal Worker 1977 October 31, 2011 178 Dela Cruz, Maria Teresa B. Seasonal Worker 2003 October 31, 2011 179 Dela Cruz, Eliza R. Seasonal Worker 2000 October 31, 2011 180 Dela Cruz, Lielani P. Seasonal Worker 1999 October 31, 2011 181 Dela Rosa, Guillermo Q. Seasonal Worker 1999 October 31, 2011 182 Dela Rosa, Jimmy Q. Seasonal Worker 2000 October 31, 2011 183 Delos Santos, Richard A. Seasonal Worker 1998 October 31, 2011 184 Diaz, Adoracion P. Seasonal Worker 1990 October 31, 2011 185 Doria, Analiza B. Seasonal Worker 1994 October 31, 2011 186 Drije, Bernadette D. Seasonal Worker 2008 October 31, 2011 187 Duldulao, Corazon R. Seasonal Worker 1999 October 31, 2011 188 Escalona, Primitiva P. Seasonal Worker 1989 October 31, 2011 189 Espejo Sr.,Patricio G. Seasonal Worker 1996 October 31, 2011 190 Fabro, Carmencita A. Seasonal Worker 1975 October 31, 2011 191 Famorca, Marilou P. Seasonal Worker 1999 October 31, 2011 192 Farolan, Auria J. Seasonal Worker 1990 October 31, 2011 193 Favis, Loreta F. Seasonal Worker 2008 October 31, 2011 194 Felix, Ferdinand C. Seasonal Worker 1999 October 31, 2011 195 Fenis, Marivic A. Seasonal Worker 2003 October 31, 2011 196 Ferido, Vicenta P. Seasonal Worker 1976 October 31, 2011 197 Feril, Lorna V. Seasonal Worker 1999 October 31, 2011 198 Fernando, Felita D. Seasonal Worker 1990 October 31, 2011 199 Fernando, Margarita A. Seasonal Worker 1990 October 31, 2011 200 Fernando, Rosario C. Seasonal Worker 1982 October 31, 2011 201 Fernando, Rose Marie A. Seasonal Worker 2002 October 31, 2011 202 Fetalvero, Ursulina Carida A. Seasonal Worker 1977 October 31, 2011 203 Fieldad, Margie R. Seasonal Worker 1996 October 31, 2011 204 Fiesta, Aurelia Q. Seasonal Worker 1978 October 31, 2011 205 Filarca, Jennifer A. Seasonal Worker 2008 October 31, 2011 206 Follante, Angeline A. Seasonal Worker 2008 October 31, 2011 207 Follante, Victoria A. Seasonal Worker 1977 October 31, 2011 208 Fontano, Alberto F. Seasonal Worker 1975 October 31, 2011 209 Fontano, Edna B. Seasonal Worker 1977 October 31, 2011 210 Fontano, John B. Seasonal Worker 2003 October 31, 2011 211 Formoso, Sonia P. Seasonal Worker 1995 October 31, 2011 212 Gacusan, Estefania R. Seasonal Worker 1977 October 31, 2011 213 Galapia, Marina C. Seasonal Worker 1982 October 31, 2011 214 Galdones, Ligaya A. Seasonal Worker 1992 October 31, 2011 215 Gallema, Daria R. Seasonal Worker 1979 October 31, 2011 216 Garcia, Elmer G. Seasonal Worker 2003 October 31, 2011 217 Garcia, Marilou P. Seasonal Worker 2003 October 31, 2011 218 Garcia, Reynaldo F. Seasonal Worker 1976 October 31, 2011 219 Garcia, Rodrigo S. Seasonal Worker 1982 October 31, 2011 220 Garcia, Warlito T. Seasonal Worker 1979 October 31, 2011 221 Gelacio, Aurelia M. Seasonal Worker 1990 October 31, 2011 222 Gelacio, Faustino A. Seasonal Worker 1980 October 31, 2011 223 Gelacio, Indalecio M. Seasonal Worker 1983 October 31, 2011 224 Gelacio, Jocelyn B. Seasonal Worker 1982 October 31, 2011 225 Gentolea, Corazon Dominga R. Seasonal Worker 1990 October 31, 2011 226 Gentolea, Jed Francis R. Seasonal Worker 2008 October 31, 2011 227 Gorospe, Brenda S. Seasonal Worker 1998 October 31, 2011 228 Gorospe, Josias O. Seasonal Worker 2006 October 31, 2011 229 Gorospe, Maricel P. Seasonal Worker 1998 October 31, 2011 230 Gorospe, Richard D. Seasonal Worker 1996 October 31, 2011 231 Guerrero, Melissa Q. Seasonal Worker 2008 October 31, 2011 232 Guzman, Jay Q. Seasonal Worker 2003 October 31, 2011 233 Jacob, Mayflor R. Seasonal Worker 2009 October 31, 2011 234 Jaramillo, Janice A. Seasonal Worker 2008 October 31, 2011 235 Jaramillo, Rodolfo T. Seasonal Worker 2000 October 31, 2011 236 Jimenez, Liwliwa V. Seasonal Worker 1998 October 31, 2011 237 Labor, Merlyn F. Seasonal Worker 1982 October 31, 2011 238 Ladines, Marites A. Seasonal Worker 1994 October 31, 2011 239 Laurente, Alejandro S. Seasonal Worker 1990 October 31, 2011 240 Laurente, Crispin P. Seasonal Worker 1996 October 31, 2011 241 Laurente, Gloria G. Seasonal Worker 1990 October 31, 2011 242 Laurente, Gregorio P. Seasonal Worker 1996 October 31, 2011 243 Laurente, Jacinto P. Seasonal Worker 1976 October 31, 2011 244 Laurente, Rufino P. Seasonal Worker 1996 October 31, 2011 245 Laurente, Violeta P. Seasonal Worker 1980 October 31, 2011 246 Laureta, Wilhelmina A. Seasonal Worker 1998 October 31, 2011 247 Llanes, Aliwan A. Seasonal Worker 1998 October 31, 2011 248 Llanes, Richard F. Seasonal Worker 2007 October 31, 2011 249 Llorente, Maricel R. Seasonal Worker 1996 October 31, 2011 250 Lopez, Agustin P. Seasonal Worker 1996 October 31, 2011 251 Lopez, Aurora Dominga F. Seasonal Worker 1987 October 31, 2011 252 Lopez, Gilbert P. Seasonal Worker 2003 October 31, 2011 253 Lopez, Marites L. Seasonal Worker 1990 October 31, 2011 254 Lopez, Rodolfo P. Seasonal Worker 1974 October 31, 2011 255 Lopez, Sofiaren R. Seasonal Worker 1998 October 31, 2011 256 Lopez, Stephenson U. Seasonal Worker 2003 October 31, 2011 257 Lotivo, Jety A. Seasonal Worker 1989 October 31, 2011 258 Madriaga, Jenalyn A. Seasonal Worker 2008 October 31, 2011 259 Madriaga, Marilyn C. Seasonal Worker 1983 October 31, 2011 260 Madriaga, Roger A. Seasonal Worker 2008 October 31, 2011 261 Madriaga, Roida P. Seasonal Worker 2008 October 31, 2011 262 Magno, Andy R. Seasonal Worker 1982 October 31, 2011 263 Magno, Armila M. Seasonal Worker 1994 October 31, 2011 264 Magno, Kathlyn Joy P. Seasonal Worker 2008 October 31, 2011 265 Magno, Rhyan A. Seasonal Worker 2008 October 31, 2011 266 Manantan, Antonia Lilia B. Seasonal Worker 1984 October 31, 2011 267 Mandac, Dina E. Seasonal Worker 1984 October 31, 2011 268 Mangaliman, Florita P. Seasonal Worker 1979 October 31, 2011 269 Mangaliman, Imelda P. Seasonal Worker 1999 October 31, 2011 270 Marias, Norma Concepcion P. Seasonal Worker 1982 October 31, 2011 271 Marquez, Randy R. Seasonal Worker 2008 October 31, 2011 272 Martinez, Isagani B. Seasonal Worker 1998 October 31, 2011 273 Marzan Sr.,Rodolfo A. Seasonal Worker 1976 October 31, 2011 274 Marzan, Angelita B. Seasonal Worker 1984 October 31, 2011 275 Marzan, Ma. Cecilia Juana A. Seasonal Worker 1989 October 31, 2011 276 Marzan, Marieta A. Seasonal Worker 1975 October 31, 2011 277 Marzan, Perlita R. Seasonal Worker 1980 October 31, 2011 278 Marzan, Premalyn V. Seasonal Worker 2009 October 31, 2011 279 Mendoza, Luzviminda R. Seasonal Worker 1994 October 31, 2011 280 Meru, Michael Q. Seasonal Worker 1996 October 31, 2011 281 Molina, Eden R. Seasonal Worker 1998 October 31, 2011 282 Montano, Mary Louie J. Seasonal Worker 2003 October 31, 2011 283 Morales, Lourdes P. Seasonal Worker 1981 October 31, 2011 284 Morales, Vicente F. Seasonal Worker 1982 October 31, 2011 285 Namoca, Ma. Teresa R. Seasonal Worker 2003 October 31, 2011 286 Nartatez, Bailey C. Seasonal Worker 1982 October 31, 2011 287 Natividad, Irene A. Seasonal Worker 1979 October 31, 2011 288 Noynay, Perpetua A. Seasonal Worker 1984 October 31, 2011 289 Ofiana, Rosalinda B. Seasonal Worker 1982 October 31, 2011 290 Oliva, Ferdinand A. Seasonal Worker 1989 October 31, 2011 291 Oliva, Jennifer A. Seasonal Worker 2009 October 31, 2011 292 Oliva, Julie P. Seasonal Worker 1989 October 31, 2011 293 Oliva, Leonardo A. Seasonal Worker 1982 October 31, 2011 294 Orio, Lourdes R. Seasonal Worker 1998 October 31, 2011 295 Pablico, Janett A. Seasonal Worker 1982 October 31, 2011 296 Pablico, Jennifer V. Seasonal Worker 2008 October 31, 2011 297 Pablico, Milagros C. Seasonal Worker 1985 October 31, 2011 298 Pablico, Robert A. Seasonal Worker 2010 October 31, 2011 299 Pacis, Cherry T. Seasonal Worker 2008 October 31, 2011 300 Padilla, Elsa A. Seasonal Worker 1995 October 31, 2011 301 Padre, Domingo M. Seasonal Worker 1976 October 31, 2011 302 Padre, Remy P. Seasonal Worker 2002 October 31, 2011 303 Padre, Virginia I. Seasonal Worker 1974 October 31, 2011 304 Padron, Caridad D. Seasonal Worker 1983 October 31, 2011 305 Padron, Danilo P. Seasonal Worker 1983 October 31, 2011 306 Padua, Cesar F. Seasonal Worker 1996 October 31, 2011 307 Paet, Milagros P. Seasonal Worker 1983 October 31, 2011 308 Paino, Emilio P. Seasonal Worker 1998 October 31, 2011 309 Paino, Ruben P. Seasonal Worker 1998 October 31, 2011 310 Pajela, Jocel S. Seasonal Worker 1996 October 31, 2011 311 Pajela, Nixon R. Seasonal Worker 1992 October 31, 2011 312 Palacpac, Emilia P. Seasonal Worker 1982 October 31, 2011 313 Palado, Jocelyn L. Seasonal Worker 2008 October 31, 2011 314 Palapala, Arnel R. Seasonal Worker 2003 October 31, 2011 315 Palorigan, Marie Ann Pamela T. Seasonal Worker 2009 October 31, 2011 316 Palos, Zenaida R. Seasonal Worker 1999 October 31, 2011 317 Palpal, Baby T. Seasonal Worker 2003 October 31, 2011 318 Palpal, Eloisa Rose A. Seasonal Worker 1982 October 31, 2011 319 Palpal, Saturnino B. Seasonal Worker 1990 October 31, 2011 320 Paoa, Eden P. Seasonal Worker 1990 October 31, 2011 321 Paoa, Pedro R. Seasonal Worker 1999 October 31, 2011 322 Parada, Amelita P. Seasonal Worker 1992 October 31, 2011 323 Paras, Fely Joy F. Seasonal Worker 1999 October 31, 2011 324 Paras, Mary Grace P. Seasonal Worker 1998 October 31, 2011 325 Parel, Isabel C. Seasonal Worker 1978 October 31, 2011 326 Parel, Rex Rogelio A. Seasonal Worker 1982 October 31, 2011 327 Parra, Reyna L. Seasonal Worker 1998 October 31, 2011 328 Patao, Vilma P. Seasonal Worker 1990 October 31, 2011 329 Pato, Arnel R. Seasonal Worker 2008 October 31, 2011 330 Patron, Marciano B. Seasonal Worker 1994 October 31, 2011 331 Patubo, Anastacia P. Seasonal Worker 1982 October 31, 2011 332 Patubo, Arnel L. Seasonal Worker 1996 October 31, 2011 333 Patubo, Blesilda Rodessa F. Seasonal Worker 1996 October 31, 2011 334 Patubo, Erlinda R. Seasonal Worker 1984 October 31, 2011 335 Patubo, Letycia P. Seasonal Worker 1975 October 31, 2011 336 Patubo, Marilou P. Seasonal Worker 2003 October 31, 2011 337 Patubo, Romeo Victor B. Seasonal Worker 1975 October 31, 2011 338 Patubo, Teresita T. Seasonal Worker 1976 October 31, 2011 339 Paz, Mary Ann P. Seasonal Worker 1990 October 31, 2011 340 Paz, Mirasol A. Seasonal Worker 1982 October 31, 2011 341 Pe Benito, Evie P. Seasonal Worker 1989 October 31, 2011 342 Pe Benito, Maxima L. Seasonal Worker 1990 October 31, 2011 343 Peneyra, Edwin T. Seasonal Worker 2003 October 31, 2011 344 Peneyra, Eric T. Seasonal Worker 2003 October 31, 2011 345 Peralta, Chester T. Seasonal Worker 2008 October 31, 2011 346 Peralta, Maricel R. Seasonal Worker 2008 October 31, 2011 347 Perez, Danilo D. Seasonal Worker 1996 October 31, 2011 348 Perez, Joseling F. Seasonal Worker 1982 October 31, 2011 349 Perez, Julio R. Seasonal Worker 1998 October 31, 2011 350 Perez, Rodel F. Seasonal Worker 1996 October 31, 2011 351 Peru, Charito G. Seasonal Worker 1996 October 31, 2011 352 Peruna, Virginia C. Seasonal Worker 1983 October 31, 2011 353 Pescador, Nena P. Seasonal Worker 1990 October 31, 2011 354 Piano, Benita P. Seasonal Worker 1977 October 31, 2011 355 Piano, Epifania P. Seasonal Worker 1977 October 31, 2011 356 Piano, Estrella C. Seasonal Worker 1982 October 31, 2011 357 Piano, Marieta P. Seasonal Worker 1990 October 31, 2011 358 Piano, Marites P. Seasonal Worker 1989 October 31, 2011 359 Pido, Conchita R. Seasonal Worker 1979 October 31, 2011 360 Pido, Gilda C. Seasonal Worker 1982 October 31, 2011 361 Pil, Antonio A. Seasonal Worker 1976 October 31, 2011 362 Pila, Teresita Q. Seasonal Worker 1982 October 31, 2011 363 Pilar, Dominador P. Seasonal Worker 1989 October 31, 2011 364 Pilar, Manuel P. Seasonal Worker 1990 October 31, 2011 365 Pilien, Corazon P. Seasonal Worker 1978 October 31, 2011 366 Pilien, Esperanza D. Seasonal Worker 1980 October 31, 2011 367 Pilien, Rodolfo G. Seasonal Worker 1980 October 31, 2011 368 Pilon, Romeo P. Seasonal Worker 2000 October 31, 2011 369 Pimentel, Maricar A. Seasonal Worker 2008 October 31, 2011 370 Pinto, Cesar A. Seasonal Worker 1996 October 31, 2011 371 Pinto, Dolores R. Seasonal Worker 2002 October 31, 2011 372 Pinzon, Angelito D. Seasonal Worker 1982 October 31, 2011 373 Pinzon, Angelito V. Seasonal Worker 1990 October 31, 2011 374 Pinzon, Gloria A. Seasonal Worker 1977 October 31, 2011 375 Pinzon, Perlita C. Seasonal Worker 1989 October 31, 2011 376 Pinzon, Rosalyn A. Seasonal Worker 1990 October 31, 2011 377 Pinzon, Rosario A. Seasonal Worker 1990 October 31, 2011 378 Pisalbo, Florita R. Seasonal Worker 1990 October 31, 2011 379 Pisalbo, Randy C. Seasonal Worker 2008 October 31, 2011 380 Plamo, Marjorie R. Seasonal Worker 2001 October 31, 2011 381 Poderoso, Renato P. Seasonal Worker 1993 October 31, 2011 382 Poderoso, Reynalda F. Seasonal Worker 1989 October 31, 2011 383 Ponce, Aidalyn Q. Seasonal Worker 1994 October 31, 2011 384 Ponce, Flora R. Seasonal Worker 1979 October 31, 2011 385 Ponce, Purificacion A. Seasonal Worker 1984 October 31, 2011 386 Puerto, Rodulfo C. Seasonal Worker 1996 October 31, 2011 387 Pugal, Ernesto P. Seasonal Worker 1982 October 31, 2011 388 Pugal, Gloria P. Seasonal Worker 2008 October 31, 2011 389 Pugal, Lucrecia B. Seasonal Worker 1990 October 31, 2011 390 Pugal, Marilyn B. Seasonal Worker 1990 October 31, 2011 391 Punio, Lorna A. Seasonal Worker 1996 October 31, 2011 392 Quatchon, Leticia R. Seasonal Worker 1977 October 31, 2011 393 Quatchon, Winkel Rose R. Seasonal Worker 2008 October 31, 2011 394 Quebral, Digna N. Seasonal Worker 1995 October 31, 2011 395 Queddeng, Lailani A. Seasonal Worker 1998 October 31, 2011 396 Queddeng, Remel Resty S. Seasonal Worker 2008 October 31, 2011 397 Quemado, Perlita A. Seasonal Worker 1975 October 31, 2011 398 Quilausing, Heny R. Seasonal Worker 1998 October 31, 2011 399 Quino, Melanie S. Seasonal Worker 2008 October 31, 2011 400 Quioneza, Leonilo A. Seasonal Worker 1976 October 31, 2011 401 Quintal, Noel B. Seasonal Worker 2006 October 31, 2011 402 Quinto, Christopher S. Seasonal Worker 2006 October 31, 2011 403 Quinto, Paul Danzen P. Seasonal Worker 2006 October 31, 2011 404 Quiocho, Constancia Juliet B. Seasonal Worker 1983 October 31, 2011 405 Quiocho, Delfin A. Seasonal Worker 1982 October 31, 2011 406 Quiocho, Francisca C. Seasonal Worker 1989 October 31, 2011 407 Quiroel, Elizabeth T. Seasonal Worker 2007 October 31, 2011 408 Quisano, Letty A. Seasonal Worker 1990 October 31, 2011 409 Quisano, Michael A. Seasonal Worker 1998 October 31, 2011 410 Quodala, Jeannette B. Seasonal Worker 1989 October 31, 2011 411 Quodala, Nestor B. Seasonal Worker 1979 October 31, 2011 412 Quodala, Virginia G. Seasonal Worker 1978 October 31, 2011 413 Rabago, Lucila V. Seasonal Worker 1982 October 31, 2011 414 Rabang, Amelia A. Seasonal Worker 1994 October 31, 2011 415 Rabang, Anthonette C. Seasonal Worker 2007 October 31, 2011 416 Rabang, Emirose A. Seasonal Worker 1999 October 31, 2011 417 Rabang, Leinita C. Seasonal Worker 1998 October 31, 2011 418 Rabang, Marvin R. Seasonal Worker 2003 October 31, 2011 419 Rabang, Maryrose A. Seasonal Worker 1989 October 31, 2011 420 Rabang, Rosalinda R. Seasonal Worker 1996 October 31, 2011 421 Rabang, Sherwin R. Seasonal Worker 1996 October 31, 2011 422 Rabara, Mila C. Seasonal Worker 1989 October 31, 2011 423 Rabara, Wilmar R. Seasonal Worker 2008 October 31, 2011 424 Rabena, Eva A. Seasonal Worker 2005 October 31, 2011 425 Rabena, Flordeliza R. Seasonal Worker 2001 October 31, 2011 426 Rabena, Jonalyn R. Seasonal Worker 2008 October 31, 2011 427 Rabo, Ruel R. Seasonal Worker 2002 October 31, 2011 428 Raboy, Myrna A. Seasonal Worker 2007 October 31, 2011 429 Rabuya, Florgenie R. Seasonal Worker 2003 October 31, 2011 430 Racadio, Agapita R. Seasonal Worker 1995 October 31, 2011 431 Racca, Armando R. Seasonal Worker 1993 October 31, 2011 432 Racca, Marilyn R. Seasonal Worker 2008 October 31, 2011 433 Racca, Marites R. Seasonal Worker 1999 October 31, 2011 434 Racca, Zenaida R. Seasonal Worker 1974 October 31, 2011 435 Racoma Jr.,Irineo A. Seasonal Worker 1982 October 31, 2011 436 Rafanan, Mark Anthony R. Seasonal Worker 2007 October 31, 2011 437 Rafanan, Mike R. Seasonal Worker 2002 October 31, 2011 438 Rafin, Jaime R. Seasonal Worker 1980 October 31, 2011 439 Ragat, Analiza G. Seasonal Worker 2003 October 31, 2011 440 Ragsac, Philip Jay-R R. Seasonal Worker 2008 October 31, 2011 441 Raguini, Buenaventura S. Seasonal Worker 1982 October 31, 2011 442 Raguini, Randy R. Seasonal Worker 2008 October 31, 2011 443 Ragunton, Marcela M. Seasonal Worker 1982 October 31, 2011 444 Ramilo, Victoria A. Seasonal Worker 1989 October 31, 2011 445 Ramirez, Albert M. Seasonal Worker 2005 October 31, 2011 446 Ramirez, Prudencia G. Seasonal Worker 1989 October 31, 2011 447 Ramirez, Shirley G. Seasonal Worker 1998 October 31, 2011 448 Ramos, Bernarda T. Seasonal Worker 1982 October 31, 2011 449 Ramos, Cecilia A. Seasonal Worker 1999 October 31, 2011 450 Ramos, Dennis T. Seasonal Worker 2008 October 31, 2011 451 Ramos, Francis Charles T. Seasonal Worker 1999 October 31, 2011 452 Ramos, Silverio D. Seasonal Worker 2008 October 31, 2011 453 Rapadas, Arlene R. Seasonal Worker 2008 October 31, 2011 454 Rapin, Alberto R. Seasonal Worker 1996 October 31, 2011 455 Rapin, Domingo P. Seasonal Worker 1996 October 31, 2011 456 Rapin, Editha M. Seasonal Worker 1998 October 31, 2011 457 Rapin, Hermogenes Leon P. Seasonal Worker 1996 October 31, 2011 458 Rapin, Jimmy P. Seasonal Worker 1996 October 31, 2011 459 Rapin, Reginald R. Seasonal Worker 2006 October 31, 2011 460 Rapin, Rogelio R. Seasonal Worker 1996 October 31, 2011 461 Rapisura, Mary Jane A. Seasonal Worker 1998 October 31, 2011 462 Raposas Sr.,Jose A. Seasonal Worker 1996 October 31, 2011 463 Raposas, Demetria A. Seasonal Worker 1975 October 31, 2011 464 Raposas, Juvelyn A. Seasonal Worker 2006 October 31, 2011 465 Raposas, Violeta G. Seasonal Worker 1992 October 31, 2011 466 Raposas, Warlito M. Seasonal Worker 1996 October 31, 2011 467 Raposas, Zenaida A. Seasonal Worker 2002 October 31, 2011 468 Raqueo, Antonio R. Seasonal Worker 1996 October 31, 2011 469 Raqueo, Jerry R. Seasonal Worker 1996 October 31, 2011 470 Raquepo Jr.,Reynaldo A. Seasonal Worker 1989 October 31, 2011 471 Raquepo, Emma R. Seasonal Worker 2008 October 31, 2011 472 Raquepo, Gloria A. Seasonal Worker 1983 October 31, 2011 473 Rayray, Tita R. Seasonal Worker 1975 October 31, 2011 474 Real, Arnel Q. Seasonal Worker 2000 October 31, 2011 475 Real, Marjorie A. Seasonal Worker 2002 October 31, 2011 476 Real, Restituta Q. Seasonal Worker 1982 October 31, 2011 477 Real, Roderick Q. Seasonal Worker 1990 October 31, 2011 478 Realin, Generosa R. Seasonal Worker 1983 October 31, 2011 479 Reboldela II, Erwin C. Seasonal Worker 2003 October 31, 2011 480 Reboldela, Karen Q. Seasonal Worker 2002 October 31, 2011 481 Rebudos, Rhoy R. Seasonal Worker 2003 October 31, 2011 482 Rebula, Joselito M. Seasonal Worker 1996 October 31, 2011 483 Rebullo, Lucio V. Seasonal Worker 1996 October 31, 2011 484 Rebullo, Rafael U. Seasonal Worker 1993 October 31, 2011 485 Recigurado, Fernando P. Seasonal Worker 2007 October 31, 2011 486 Redondo Jr.,Fredirick E. Seasonal Worker 1999 October 31, 2011 487 Redondo, Laureano E. Seasonal Worker 1983 October 31, 2011 488 Regua, Cristina P. Seasonal Worker 1978 October 31, 2011 489 Regua, Dario P. Seasonal Worker 1978 October 31, 2011 490 Regua, Herminio R. Seasonal Worker 1979 October 31, 2011 491 Regua, Joseph B. Seasonal Worker 1996 October 31, 2011 492 Regucera, Ambrocio P. Seasonal Worker 1984 October 31, 2011 493 Reoliquio, Lita V. Seasonal Worker 1990 October 31, 2011 494 Reotita, Josefina A. Seasonal Worker 1982 October 31, 2011 495 Reotita, Lalaine R. Seasonal Worker 1999 October 31, 2011 496 Resonable, Antonia R. Seasonal Worker 1976 October 31, 2011 497 Resquier, Juliet R. Seasonal Worker 1998 October 31, 2011 498 Revibes, Brigida R. Seasonal Worker 1983 October 31, 2011 499 Reyes, Danilo R. Seasonal Worker 1996 October 31, 2011 500 Reyes, Emma O. Seasonal Worker 1982 October 31, 2011 501 Reyes, Juanita A. Seasonal Worker 1975 October 31, 2011 502 Reyno, Maria Grenilda R. Seasonal Worker 1999 October 31, 2011 503 Ribucan, Hilaria R. Seasonal Worker 1977 October 31, 2011 504 Ribucan, Pedro P. Seasonal Worker 1999 October 31, 2011 505 Ribucan, Reginald P. Seasonal Worker 2002 October 31, 2011 506 Ricotoso, Dona B. Seasonal Worker 1998 October 31, 2011 507 Ricotoso, Lydia D. Seasonal Worker 1983 October 31, 2011 508 Ricotoso, Rosita R. Seasonal Worker 1989 October 31, 2011 509 Ridonga, Agnes R. Seasonal Worker 1999 October 31, 2011 510 Rillamas, Carlo R. Seasonal Worker 1996 October 31, 2011 511 Rioteta, Antonio P. Seasonal Worker 1978 October 31, 2011 512 Rioteta, Carolina A. Seasonal Worker 2008 October 31, 2011 513 Riotita, Jonathan A. Seasonal Worker 1999 October 31, 2011 514 Roldan, Leilani A. Seasonal Worker 1999 October 31, 2011 515 Romutap, Conrado P. Seasonal Worker 1989 October 31, 2011 516 Romutap, Victoria V. Seasonal Worker 1990 October 31, 2011 517 Rosario, Cresencia C. Seasonal Worker 1978 October 31, 2011 518 Rosario, Daniel R. Seasonal Worker 1982 October 31, 2011 519 Rosario, Lyn R. Seasonal Worker 1989 October 31, 2011 520 Rosario, Maria Sheralyn A. Seasonal Worker 1998 October 31, 2011 521 Rosario, Robert M. Seasonal Worker 1996 October 31, 2011 522 Rualizo, Allan P. Seasonal Worker 2006 October 31, 2011 523 Ruaro, Jayson R. Seasonal Worker 2007 October 31, 2011 524 Ruatos, Francisca R. Seasonal Worker 1981 October 31, 2011 525 Rubi, Eric T. Seasonal Worker 2005 October 31, 2011 526 Rubi, Ronelio T. Seasonal Worker 2002 October 31, 2011 527 Rupio, Rosalina B. Seasonal Worker 2008 October 31, 2011 528 Sabado, Eropaguita R. Seasonal Worker 1982 October 31, 2011 529 Sabado, Flordeliza A. Seasonal Worker 1984 October 31, 2011 530 Saem, Jojo A. Seasonal Worker 2002 October 31, 2011 531 Salcedo, Eric John G. Seasonal Worker 2007 October 31, 2011 532 Salom, Arlyn S. Seasonal Worker 2003 October 31, 2011 533 Salvador, Proserfina A. Seasonal Worker 1975 October 31, 2011 534 Saraos, Emma N. Seasonal Worker 1998 October 31, 2011 535 Saribay, Maricel S. Seasonal Worker 2008 October 31, 2011 536 Savellano, Lilia S. Seasonal Worker 2002 October 31, 2011 537 Serna, Maria Regina F. Seasonal Worker 1992 October 31, 2011 538 Silvania, Michael B. Seasonal Worker 2007 October 31, 2011 539 Silvania, Milagros B. Seasonal Worker 1984 October 31, 2011 540 Sistoza, Lorna Jean Q. Seasonal Worker 1998 October 31, 2011 541 Soberano, Flordeliza Q. Seasonal Worker 1990 October 31, 2011 542 Soberano, Jose C. Seasonal Worker 1974 October 31, 2011 543 Solatre, Aga Lorenz A. Seasonal Worker 2008 October 31, 2011 544 Solis, Nestor G. Seasonal Worker 2008 October 31, 2011 545 Subillaga, Romar A. Seasonal Worker 2003 October 31, 2011 546 Suerte, Carina Rufina F. Seasonal Worker 1996 October 31, 2011 547 Sulit, Marilyn P. Seasonal Worker 1975 October 31, 2011 548 Suyat, Myrna P. Seasonal Worker 1982 October 31, 2011 549 Tabaday Jr.,Hilario A. Seasonal Worker 1996 October 31, 2011 550 Tabaday, Artemio A. Seasonal Worker 1996 October 31, 2011 551 Tabaday, Benedicto A. Seasonal Worker 1996 October 31, 2011 552 Tabaday,Estela O. Seasonal Worker 1977 October 31, 2011 553 Tabangcura, Estrelita T. Seasonal Worker 1995 October 31, 2011 554 Tabbilos, Digna A. Seasonal Worker 1995 October 31, 2011 555 Tabboga, Donna Marie P. Seasonal Worker 2008 October 31, 2011 556 Tabin, Filomena N. Seasonal Worker 1984 October 31, 2011 557 Tabisula, Elmer T. Seasonal Worker 1982 October 31, 2011 558 Tabuac, Agustina L. Seasonal Worker 1979 October 31, 2011 559 Tabula, Clarisa V. Seasonal Worker 1984 October 31, 2011 560 Tacas, Francisca G. Seasonal Worker 2008 October 31, 2011 561 Tacata, Beverly A. Seasonal Worker 2009 October 31, 2011 562 Tacazon, Erlin T. Seasonal Worker 1999 October 31, 2011 563 Tacderas, Maria Elisa G. Seasonal Worker 1980 October 31, 2011 564 Tagara, Raquel Q. Seasonal Worker 1994 October 31, 2011 565 Talania, Nessie C. Seasonal Worker 1982 October 31, 2011 566 Tambua, Severino R. Seasonal Worker 1978 October 31, 2011 567 Tamonan, Ben Samuel P. Seasonal Worker 2008 October 31, 2011 568 Tapat, Myra L. Seasonal Worker 1998 October 31, 2011 569 Tauro, Marjorie A. Seasonal Worker 1994 October 31, 2011 570 Tenido, Daisy T. Seasonal Worker 2003 October 31, 2011 571 Tica, Eusebio F. Seasonal Worker 1989 October 31, 2011 572 Tiqui, Samuel R. Seasonal Worker 2008 October 31, 2011 573 Tolentino, Cristina Q. Seasonal Worker 1992 October 31, 2011 574 Tolentino, Eduardo B. Seasonal Worker 1978 October 31, 2011 575 Tolio, Micaela C. Seasonal Worker 2008 October 31, 2011 576 Torda, Crisanto B. Seasonal Worker 2008 October 31, 2011 577 Torda, Reynaldo B. Seasonal Worker 1999 October 31, 2011 578 Torda, Rosemelyn R. Seasonal Worker 1999 October 31, 2011 579 Torio, Teresita V. Seasonal Worker 1980 October 31, 2011 580 Ubaldo, Corazon P. Seasonal Worker 1989 October 31, 2011 581 Ubarre, Arlene R. Seasonal Worker 2002 October 31, 2011 582 Ubilas, Angela Marcelita R. Seasonal Worker 1975 October 31, 2011 583 Ugalde, Honeylet R. Seasonal Worker 2009 October 31, 2011 584 Ujano, Jerwin R. Seasonal Worker 2008 October 31, 2011 585 Urulaza, Emerita A. Seasonal Worker 1989 October 31, 2011 586 Valencia, Delia A. Seasonal Worker 1982 October 31, 2011 587 Vargas, Mary Rose A. Seasonal Worker 2009 October 31, 2011 588 Vasquez Sr.,Paulino P. Seasonal Worker 1982 October 31, 2011 589 Vicencio, Felipa C. Seasonal Worker 1978 October 31, 2011 590 Villalun, Annaliza R. Seasonal Worker 2001 October 31, 2011 591 Villalun, Raydan B. Seasonal Worker 2006 October 31, 2011 592 Villanueva, Rodrigo F. Seasonal Worker 1990 October 31, 2011 593 Villegas, Rodante R. Seasonal Worker 2003 October 31, 2011 594 Viloria, Bryan L. Seasonal Worker 2007 October 31, 2011 595 Vite, Juliana Dionell M. Seasonal Worker 2006 October 31, 2011 596 Zamora, Jocelyn F. Seasonal Worker 1998 October 31, 2011 597 Zamura, Maricar R. Seasonal Worker 2002 October 31, 2011 598 Zamora, Melanie Q. Seasonal Worker 1998 October 31, 2011 599 Abella, Carolyn R. Seasonal Worker 2010 October 31, 2011 600 Abigania, Crista Marie D. Seasonal Worker 2010 October 31, 2011 601 Ablog, Mary Jane A. Seasonal Worker 2010 October 31, 2011 602 Aboliso, Joel A. Seasonal Worker 2010 October 31, 2011 603 Aguirre, Cheryl M. Seasonal Worker 2010 October 31, 2011 604 Alconis, John Paul A. Seasonal Worker 2010 October 31, 2011 605 Alconis, Maribeth D. Seasonal Worker 2010 October 31, 2011 606 Alingod, Stephen G. Seasonal Worker 2010 October 31, 2011 607 Alviar, Alvin G. Seasonal Worker 2010 October 31, 2011 608 Anin, Marjorie A. Seasonal Worker 2010 October 31, 2011 609 Arcellana, Ludivina A. Seasonal Worker 2010 October 31, 2011 610 Arconado, Jennie F. Seasonal Worker 2010 October 31, 2011 611 Arde, Marisfe Q. Seasonal Worker 2010 October 31, 2011 612 Arrojo, Julius R. Seasonal Worker 2010 October 31, 2011 613 Astrologio, Mariecris B. Seasonal Worker 2010 October 31, 2011 614 Asuncion, Diana G. Seasonal Worker 2010 October 31, 2011 615 Azurin, Jaypee B. Seasonal Worker 2010 October 31, 2011 616 Baldos, Reynald Q. Seasonal Worker 2010 October 31, 2011 617 Battad, Sheila R. Seasonal Worker 2010 October 31, 2011 618 Bides, Jomelyn A. Seasonal Worker 2010 October 31, 2011 619 Brunio, Reynard A. Seasonal Worker 2010 October 31, 2011 620 Cabarloc, Elena P. Seasonal Worker 2010 October 31, 2011 621 Cabe, Dominic Anthony A. Seasonal Worker 2010 October 31, 2011 622 Cabildo, Aileen D. Seasonal Worker 2010 October 31, 2011 623 Cabrera, Mary Ann A. Seasonal Worker 2010 October 31, 2011 624 Cabuag, Ryan R. Seasonal Worker 2010 October 31, 2011 625 Cachero, Marife M. Seasonal Worker 2010 October 31, 2011 626 Camacho, Charlotte Jenevy P. Seasonal Worker 2010 October 31, 2011 627 Camacho, Jay-Ar Seasonal Worker 2010 October 31, 2011 628 Concepcion, Jhoanna Marie S. Seasonal Worker 2010 October 31, 2011 629 Cuyo, Archie B. Seasonal Worker 2010 October 31, 2011 630 Del Castillo, Jason A. Seasonal Worker 2010 October 31, 2011 631 Dela Cruz, Celina T. Seasonal Worker 2010 October 31, 2011 632 Dela Cruz, Joseph P. Seasonal Worker 2010 October 31, 2011 633 Dela Rosa Jr.,Dominador T. Seasonal Worker 2010 October 31, 2011 634 Dela Rosa, Michelle T. Seasonal Worker 2010 October 31, 2011 635 Fernandez, Rudy M. Seasonal Worker 2010 October 31, 2011 636 Fetalvero, Rommel S. Seasonal Worker 2010 October 31, 2011 637 Flandez, Rosemarie A. Seasonal Worker 2010 October 31, 2011 638 Florendo, Maribel M. Seasonal Worker 2010 October 31, 2011 639 Foronda, Lily L. Seasonal Worker 2010 October 31, 2011 640 Gacusan, Eric R. Seasonal Worker 2010 October 31, 2011 641 Guerrero, Janice P. Seasonal Worker 2010 October 31, 2011 642 King, Prince Anthony B. Seasonal Worker 2010 October 31, 2011 643 Labor, Terry Lou R. Seasonal Worker 2010 October 31, 2011 644 Laurente, Nordeliza L. Seasonal Worker 2010 October 31, 2011 645 Marias, Mary Jane P. Seasonal Worker 2010 October 31, 2011 646 Paino, Nora B. Seasonal Worker 2010 October 31, 2011 647 Paino, Richard A. Seasonal Worker 2010 October 31, 2011 648 Palomares, Rey D. Seasonal Worker 2010 October 31, 2011 649 Parel, Delaila R. Seasonal Worker 2010 October 31, 2011 650 Pascual, Ludelyn B. Seasonal Worker 2010 October 31, 2011 651 Peneyra, Nancy T. Seasonal Worker 2010 October 31, 2011 652 Peneyra, Wendelyn Joy R. Seasonal Worker 2010 October 31, 2011 653 Perez, Cheryl D. Seasonal Worker 2010 October 31, 2011 654 Piano, John Derick Seasonal Worker 2010 October 31, 2011 655 Pimienta, Mercelyn A. Seasonal Worker 2010 October 31, 2011 656 Pinto, Marie Rose G. Seasonal Worker 2010 October 31, 2011 657 Pinzon, Mary Jane A. Seasonal Worker 2010 October 31, 2011 658 Ponce, Mylene A. Seasonal Worker 2010 October 31, 2011 659 Rabe, Jennifer P. Seasonal Worker 2010 October 31, 2011 660 Ramirez, Evelyn R. Seasonal Worker 2010 October 31, 2011 661 Raposas, Daisy A. Seasonal Worker 2010 October 31, 2011 662 Real, Evelyn M. Seasonal Worker 2010 October 31, 2011 663 Rebudos, Ruth R. Seasonal Worker 2010 October 31, 2011 664 Rebullo, Mary Rose C. Seasonal Worker 2010 October 31, 2011 665 Reotita, Rosenda Y. Seasonal Worker 2010 October 31, 2011 666 Rimalos, Elena R. Seasonal Worker 2010 October 31, 2011 667 Rimando Jr.,Rodrigo D. Seasonal Worker 2010 October 31, 2011 668 Sistoza, Lorence Q. Seasonal Worker 2010 October 31, 2011 669 Tangcora, Michael Angelo Q. Seasonal Worker 2010 October 31, 2011 670 Tica, Florence R. Seasonal Worker 2010 October 31, 2011 671 Torda, Kriezl Patrick A. Seasonal Worker 2010 October 31, 2011 672 Ujano, Sheryl V. Seasonal Worker 2010 October 31, 2011 673 Valencia, Rosario Charito R. Seasonal Worker 2010 October 31, 2011 674 Yana, Jane Ameri R. Seasonal Worker 2010 October 31, 2011 675 Zapata Jr.,Eduardo L. Seasonal Worker 2010 October 31, 2011 676 Flandez, Delaila P. Clerk 1998 October 15, 2010 677 Ilagan, Marynez A. Clerk 2005 October 15, 2010 678 Jara, Elmer A. HR Supervisor 1991 October 15, 2010 679 Ofiana, Florence A. Clerk 2003 October 15, 2010 680 Padron, Marigane T. Payroll Clerk 1998 October 15, 2010 681 Altares, Yolanda Clerk, Quality Control 1986 December 31, 2010 682 Cascolan, Anthony A. Cashier 2002 December 31, 2010 683 Cascola, Pamela T. Accounting Clerk 2005 June 30, 2011 684 Formoso, Henry A. Supervisor 1983 March 1, 2011 685 Cu Eddie Dept. Head 1981 March 31, 2011 686 Ragasa, Eduardo R. Boiler Operator 1 1980 March 31, 2011 687 Tan, Freddie D. Dept. Head 3 1983 April 30, 2011 Footnotes 1. See annex.