Publishing the Matrix of Latest Wage Rates per Region Provided by the National Wages and Productivity Commission, Department of Labor and Employment

September 3, 2012 REVENUE MEMORANDUM CIRCULAR NO. 059-12 SUBJECT : Publishing the Matrix of Latest Wage Rates per Region Provided by the National Wages and Productivity Commission, Department of Labor and Employment TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, quoted hereunder is the Matrix of Latest Wage Rates per Region provided by National Wages and Productivity Commission: "SUMMARY OF CURRENT REGIONAL DAILY MINIMUM WAGE RATES Non-Agriculture, Agriculture (As of August 2012) REGION WO No./DATE OF NON- AGRICULTURE EFFECTIVITY AGRICULTURE Plantation Non-Plantation NCR WO 17/June 3, 2012 P409.00-446.00 P409.00 P409.00 CAR WO 15/June 18, 2012 263.00-280.00 246.00-262.00 246.00-262.00 I WO 15/July 25, 2012 233.00-253.00 233.00 205.00 II WO 15/May 16, 2012 247.00-255.00 235.00-243.00 235.00-243.00 III WO 16/June 24, 2011 279.00-330.00 264.00-300.00 244.00-284.00 IV-A WO 15/May 15, 2012 255.00-349.50 251.00-324.50 231.00-304.50 IV-B WO 05/Nov. 11, 2010 252.00-264.00 210.00-219.00 190.00-199.00 V WO 15/April 7, 2012 228.00-252.00 228.00 228.00 VI WO 20/May 31, 2012 235.00-277.00 245.00 235.00 VII WO 16/September 22, 2011 260.00-305.00 240.00-287.00 240.00-287.00 VIII WO 16/June 1, 2011 253.00 228.00-234.00 213.50 IX WO 17/November 25, 2011 267.00 242.00 222.00 X WO 16/July 24, 2011 271.00-286.00 259.00-274.00 259.00-274.00 XI WO 17/January 1, 2012 301.00 291.00 291.00 XII WO 17/April 18, 2012 270.00 248.00 243.00 CARAGA WO 11/November 11, 2011 258.00 248.00 228.00 ARMM WO 13/September 2, 2011 232.00 232.00 232.00" It is informed, however, that the Wage Order (WO) numbers reflected in the foregoing matrix are incomplete; thus, reflected below are the complete "Wage Order Number" corresponding to those mentioned per region: ACTISD As Reflected in the Matrix Region Provided by NWPC Complete Wage Order Number NCR WO 17 WO No. NCR-17 CAR WO 15 WO No. RB-CAR-15 I WO 15 WO No. RBI-15 II WO 15 WO No. RTWPB-II-15 III WO 16 WO No. RBIII-16 IV-A WO 15 WO No. IVA-15 IV-B WO 05 WO No. IV-B-05 V WO 15 WO No. RBV-15 VI WO 20 WO No. RBVI-20 VII WO 16 WO No. ROVII-16 VIII WO 16 WO No. RB VIII-16 IX WO 17 WO No. RIX-17 X WO 16 WO No. RX-16 XI WO 17 WO No. RB XI-17 XII WO 17 WO No. RB XII-17 CARAGA WO 11 WO No. RXIII-11 ARMM WO 13 WO No. ARMM-13 Moreover, the Regions reflected above are the political regional zoning used by the NWPC-DOLE which are different from the regional zoning adopted by the Bureau of Internal Revenue (BIR). Hence, a particular Wage Order can be used as reference by two or more regions as adopted by the BIR ( e.g. , WO NCR-17 for BIR Regions 6, 7 and 8) or a particular BIR Regional Office can refer to more than one Wage Order ( e.g. , BIR Region 7 may refer to WO No. NCR-17 or WO No. IVA-15). Below are the Regional Offices and the areas under each region, as used by the BIR and the Administrative Regions from the NWPC: BIR Region Covered Corresponding Administrative Provinces/Cities/Municipalities Region as used by NWPC 1 - Calasiao, Pangasinan Ilocos Norte, Ilocos Sur, La Union I and Pangasinan 2 - Cordillera Administrative Abra, Apayao, Benguet, Ifugao, CAR Region Kalinga and Mt. Province 3 - Tuguegarao, Cagayan Batanes, Cagayan, Isabela, Nueva II Vizcaya and Quirino 4 - San Fernando, Pampanga Aurora, Bataan, Pampanga, Tarlac, III Zambales and Nueva Ecija 5 - Caloocan City Bulacan III 5 - Caloocan City Caloocan, Malabon, Navotas and NCR Valenzuela 6 - Manila Manila NCR 6 - Manila Romblon, Occidental Mindoro and IVB Palawan 7 - Quezon City Quezon City, Mandaluyong, San NCR Juan, Pasig, Marikina 7 - Quezon City Rizal Province IVA 8 - Makati Makati, Taguig, Pateros, Pasay City, NCR Paraaque, Las Pias and Muntinlupa 9 - San Pablo City, Laguna Cavite, Laguna, Batangas, Quezon IVA 9 - San Pablo City, Laguna Marinduque and Oriental Mindoro IVB 10 - Legaspi City, Albay Albay, Camarines Sur, Camarines V Norte, Catanduanes, Masbate and Sorsogon 11 - Iloilo City Aklan, Antique, Capiz, Guimaras VI and Iloilo 12 - Bacolod City, Negros Negros Occidental VI Occidental 12 - Bacolod City, Negros Negros Oriental, Siquijor VII Occidental 13 - Cebu City, Cebu Bohol, Cebu VII 14 - Tacloban City, Leyte Eastern Samar, Southern Leyte, VIII Northern Samar, Western Samar 15 - Zamboanga City, Zamboanga Zamboanga del Norte, Zamboanga IX del Sur del Sur, Zamboanga Sibugay 15 - Zamboanga City, Zamboanga Basilan, Sulu and Tawi-tawi Autonomous Region for del Sur Muslim Mindanao (ARMM) 16 - Cagayan de Oro City, Lanao del Norte, Misamis Oriental, X Misamis Oriental Misamis Occidental, Camiguin and Bukidnon 16 - Cagayan de Oro City, Lanao del Sur ARMM Misamis Oriental 17 - Butuan City, Agusan del Agusan del Norte, Agusan del Sur, XIII Norte Surigao del Norte and Surigao del Sur 18 - Koronadal City, South Saranggani, North Cotabato, South XII Cotabato Cotabato and Sultan Kudarat 18 - Koronadal City, South Maguindanao ARMM Cotabato 19 - Davao City, Davao del Sur Compostela Valley, Davao del XI Norte, Davao del Sur and Davao Oriental All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. HIEASa (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue <ftp://ftp.bir.gov.ph/webadmin1/pdf/65568RMC%20No%2059-2012.pdf> last visited October 16, 2012 .