Circularizing the New Daily Minimum Wage Rates in Certain Sectors/Industries under Region IV-A (CALABARZON) as Prescribed by Wage Order No. IVA-20

September 11, 2023 REVENUE MEMORANDUM CIRCULAR NO. 95-2023 SUBJECT : Circularizing the New Daily Minimum Wage Rates in Certain Sectors/Industries under Region IV-A (CALABARZON) as Prescribed by Wage Order No. IVA-20 TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidelines of all internal revenue officers, employees and others concerned, this Circular is hereby issued to circularize Wage Order No. IVA-20 approved on September 5, 2023 and published at Philippine Daily Inquirer on September 8, 2023: aDSIHc Republic of the Philippines Department of Labor and Employment National Wages and Productivity Commission REGIONAL TRIPARTITE WAGES AND PRODUCTIVITY BOARD REGION IV-A (CALABARZON) WAGE ORDER NO. IVA-20 PROVIDING FOR A MINIMUM WAGE INCREASE IN REGION-4A WHEREAS , the Regional Tripartite Wages and Productivity Board-4A is mandated under Republic Act No. 6727, otherwise known as The Wage Rationalization Act , to periodically assess the prevailing regional minimum wage rates and conduct continuing studies to determine whether these are still responsive to the economic condition in the region; WHEREAS , pursuant to the Omnibus Rules on Minimum Wage Determination, the Board decided to give due course to the petitions filed by the Organisasyon ng mga Manggagawa sa EMI praying for one hundred pesos (Php100) basic wage adjustments and Metal Workers Alliance of the Philippines praying for basic wage adjustments ranging from two hundred eighty pesos to four hundred pesos (Php280-Php400) on top of the current four minimum wage rate levels of the Wage Order No. IVA-19; WHEREAS , the Board caused the publication in Philippine Daily Inquirer dated July 20, 2023 its Notice of Public Hearing with schedules of its regional cluster series of public hearings on August 07, 2023 (Batangas City, Batangas), August 09, 2023 (Trece Martires City, Cavite) and August 11, 2023 (Bian City, Laguna); WHEREAS , the Board scheduled series of sectoral-provincial public consultations on July 14, 2023 (Batangas), July 18, 2023 (Quezon), July 21, 2023 (Cavite), July 26, 2023 (Rizal) and July 31, 2023 (Laguna) followed by the above regional cluster series of public hearings schedules; ATICcS WHEREAS , in setting the new minimum wage rates for private sector workers in the region, the Board considered the petitions and positions of affected sectors on the wage issue, the results of public consultations and public hearing conducted which calls for wage simplification, the prevailing socio-economic indicators and criteria for wage setting such as the amount to restore the purchasing power of the peso, the two-tiered wage system, poverty threshold, the impact of the COVID-19 pandemic, comparability of wages vis-a-vis benchmark regions and the dispersal of industries across the region among others; NOW THEREFORE , by virtue of the power and authority vested under RA No. 6727, RTWPB-4A hereby issues this Wage Order. Section 1. Amount of Increase. There shall be no tranches of basic wage adjustments under this Wage Order. Upon effectivity, minimum wage earners in the private sector in the Region shall receive thirty-five pesos (Php35.00) per day to fifty pesos (Php50.00) per day on top of their present minimum wage rates. Carmona City and Calaca City, by operation of law triggering area reclassification and its consequent wage rate upgrading in the Agriculture wage matrix, shall receive eighty-nine pesos (Php89) per day on top of their present minimum wage rates. Section 2. New Minimum Wage Rates. The new daily minimum wage rates in Region-4A upon effectivity of this Wage Order shall be: Covered Areas Non-Agriculture W.O. No. IVA-19 Wage Order No. IVA-20 Minimum Wage Basic Wage Adjustment New Minimum Wage as of December 30, 2022 Upon Effectivity GROWTH CORRIDOR AREA Extended Metropolitan Area Province of Cavite 470.00 50.00 520.00 City of Bacoor, City of Dasmari as, City of Imus Province of Laguna City of Bi an, City of San Pedro, Laguna Techno Park Province of Rizal Cainta, City of Antipolo, Taytay Component Cities Province of Cavite 429.00 50.00 479.00 Cavite City, City of Carmona, City of General Trias, Tagaytay City, Trece Martires City Province of Laguna City of Cabuyao, City of Calamba, City of Santa Rosa, San Pablo City Province of Batangas Batangas City, City of Calaca, City of Tanauan, City of Santo Tomas, LIMA Technology Center, Lipa City Province of Quezon City of Tayabas, Lucena City First Class Municipalities Province of Cavite 429.00 50.00 479.00 Alfonso, Gen. Mariano Alvarez, Indang, Kawit, Naic, Rosario, Silang, Tanza Province of Laguna Los Ba os, Sta. Cruz Province of Batangas Balayan, Bauan, Lemery, Mabini, Nasugbu, Rosario, San Jose, San Juan, San Pascual Province of Rizal Angono, Binangonan, Pililla, Rodriguez (Montalban), San Mateo, Tanay Province of Quezon Atimonan, Calauag, Candelaria, Catanauan, General Nakar, Gumaca, Infanta, Lopez, Mauban, Mulanay, Pagbilao, Real, Sariaya, Tagkawayan, Tiaong EMERGING GROWTH AREA Second and Third Class Municipalities Province of Cavite 390.00 35.00 425.00 Maragondon, Noveleta Province of Laguna Alaminos, Bay, Calauan, Cavinti, Kalayaan, Lumban, Nagcarlan, Pagsanjan, Pila, Siniloan Province of Batangas Calatagan, Ibaan, Laurel, Lian, Lobo, Malvar, Padre Garcia, Taal, Talisay, Taysan, Tuy Province of Rizal Cardona, Morong, Teresa Province of Quezon Guinayangan, Lucban, Polilio, San Francisco (Aurora), San Narciso RESOURCE BASED AREA Fourth, Fifth & Sixth Class Municipalities Province of Cavite 350.00 35.00 385.00 Amadeo, Gen. Emilio Aguinaldo, Magallanes, Mendez, Ternate Province of Laguna Famy, Liliw, Luisiana, Mabitac, Magdalena, Majayjay, Paete, Pakil, Pangil, Rizal, Santa Maria, Victoria Province of Batangas Agoncillo, Alitagtag, Balete, Cuenca, Mataas na Kahoy, San Luis, San Nicolas, Santa Teresita, Tingloy Province of Rizal Baras, Jala-Jala Province of Quezon Agdangan, Alabat, Buenavista, Burdeos, Dolores, General Luna, Jomalig, Macalelon, Padre Burgos, Panukulan, Patnanungan, Perez, Plaridel, Pitogo, Quezon, Sampaloc, San Andres, San Antonio, Unisan Covered Areas Agriculture W.O. No. IVA-19 Wage Order No. IVA-20 Minimum Wage Basic Wage Adjustment New Minimum Wage as of December 30, 2022 Upon Effectivity GROWTH CORRIDOR AREA Extended Metropolitan Area Province of Cavite 429.00 50.00 479.00 City of Bacoor, City of Dasmari as, City of Imus Province of Laguna City of Bi an, City of San Pedro, Laguna Techno Park Province of Rizal Cainta, City of Antipolo, Taytay Component Cities Province of Cavite 429.00 50.00 479.00 Cavite City, City of General Trias, Tagaytay City, Trece Martires City City of Carmona 390.00 89.00 479.00 Province of Laguna 429.00 50.00 479.00 City of Cabuyao, City of Calamba, City of Santa Rosa, San Pablo City Province of Batangas Batangas City, City of Tanauan, City of Santo Tomas, LIMA Technology Center, Lipa City City of Calaca 390.00 89.00 479.00 Province of Quezon 429.00 50.00 479.00 City of Tayabas, Lucena City First Class Municipalities Province of Cavite 390.00 35.00 425.00 Alfonso, Gen. Mariano Alvarez, Indang, Kawit, Naic, Rosario, Silang, Tanza Province of Laguna Los Ba os, Sta. Cruz Province of Batangas Balayan, Bauan, Lemery, Mabini, Nasugbu, Rosario, San Jose, San Juan, San Pascual Province of Rizal Angono, Binangonan, Pililla, Rodriguez (Montalban), San Mateo, Tanay Province of Quezon Atimonan, Calauag, Candelaria, Catanauan, General Nakar, Gumaca, Infanta, Lopez, Mauban, Mulanay, Pagbilao, Real, Sariaya, Tagkawayan, Tiaong EMERGING GROWTH AREA Second and Third Class Municipalities Province of Cavite 350.00 35.00 385.00 Maragondon, Noveleta Province of Laguna Alaminos, Bay, Calauan, Cavinti, Kalayaan, Lumban, Nagcarlan, Pagsanjan, Pila, Siniloan Province of Batangas Calatagan, Ibaan, Laurel, Lian, Lobo, Malvar, Padre Garcia, Taal, Talisay, Taysan, Tuy Province of Rizal Cardona, Morong, Teresa Province of Quezon Guinayangan, Lucban, Polilio, San Francisco (Aurora), San Narciso RESOURCE BASED AREA Fourth, Fifth & Sixth Class Municipalities Province of Cavite 350.00 35.00 385.00 Amadeo, Gen. Emilio Aguinaldo, Magallanes, Mendez, Ternate Province of Laguna Famy, Liliw, Luisiana, Mabitac, Magdalena, Majayjay, Paete, Pakil, Pangil, Rizal, Santa Maria, Victoria Province of Batangas Agoncillo, Alitagtag, Balete, Cuenca, Mataas na Kahoy, San Luis, San Nicolas, Santa Teresita, Tingloy Province of Rizal Baras, Jala-Jala Province of Quezon Agdangan, Alabat, Buenavista, Burdeos, Dolores, General Luna, Jomalig, Macalelon, Padre Burgos, Panukulan, Patnanungan, Perez, Plaridel, Pitogo, Quezon, Sampaloc, San Andres, San Antonio, Unisan Covered Areas Retail & Service Establishment Employing Not More Than 10 Workers W.O. No. IVA-19 Wage Order No. IVA-20 Minimum Wage Basic Wage Adjustment New Minimum Wage as of December 30, 2022 Upon Effectivity Province of Cavite 350.00 35.00 385.00 Alfonso, Amadeo, Cavite City, City of Bacoor, City of Carmona, City of Dasmarias, City of General Trias, City of Imus, Gen. Emilio Aguinaldo, Gen. Mariano Alvarez, Indang, Kawit, Magallanes, Maragondon, Mendez, Naic, Noveleta, Rosario, Silang, Tagaytay City, Tanza, Ternate, Trece Martires City Province of Laguna Alaminos, Bay, Calauan, Cavinti, City of Bian, City of Cabuyao, City of Calamba, City of Santa Rosa, City of San Pedro, Famy, Kalayaan, Liliw, Los Baos, Luisiana, Lumban, Mabitac, Magdalena, Majayjay, Nagcarlan, Paete, Pagsanjan, Pakil, Pangil, Pila, Rizal, San Pablo City, Santa Cruz, Santa Maria, Siniloan, Victoria Province of Batangas Agoncillo, Alitagtag, Balayan, Balete, Batangas City, Bauan, Calatagan, City of Calaca, City of Santo Tomas, City of Tanauan, Cuenca, Ibaan, Laurel, Lemery, Lian, Lipa City, Lobo, Mabini, Malvar, Mataas na Kahoy, Nasugbu, Padre Garcia, Rosario, San Jose, San Juan, San Luis, San Nicolas, San Pascual, Santa Teresita, Taal, Talisay, Taysan, Tingloy, Tuy Province of Rizal Angono, City of Antipolo, Baras, Binangonan, Cainta, Cardona, Jala-Jala, Morong, Pililla, Rodriguez (Montalban), San Mateo, Tanay, Taytay, Teresa Province of Quezon Agdangan, Alabat, Atimonan, Buenavista, Burdeos, Calauag, Candelaria, Catanauan, City of Tayabas, Dolores, General Luna, General Nakar, Guinayangan, Gumaca, Infanta, Jomalig, Lopez, Lucban, Lucena City, Macalelon, Mauban, Mulanay, Padre Burgos, Pagbilao, Panukulan, Patnanungan, Perez, Pitogo, Plaridel, Polilio, Quezon, Real, Tagkawayan, Tiaong, Sampaloc, San Andres, San Antonio, San Francisco (Aurora), San Narciso, Sariaya, Unisan Section 3. Basis of Minimum Wage. The minimum wage rates prescribed under this Order shall be for the normal working hours which shall not exceed eight (8) hours of work a day. ETHIDa Section 4. Covered Workers and Employees. The wage increase prescribed herein shall apply to all minimum wage earners in the private sector within the region, regardless of their position, designation or status and irrespective of the method by which their wages are paid. Section 5. Exemption. The following establishments may apply for exemption from compliance from this Wage Order: a) Retail/Service Establishments regularly employing not more than ten (10) workers; and b) Establishments adversely affected by the pandemic, natural calamities and/or human-induced disasters. Section 6. Other Provisions. Provisions of the Labor Code, Republic Act 6727, Omnibus Rules on Minimum Wage Determination, among others, including, but not limited to, Application to Workers of Contractors or Subcontractors; Application to Workers Paid by Results; Application to Mobile, Branch and Transferred Personnel; Application to Seasonal or Temporary Workers; Application to Special Groups of Workers; Effects on Existing Wage Structure; Productivity and Performance-Based Pay; Freedom to Bargain; Enforcement and Monitoring of Compliance; Appeal; Non-Diminution of Benefits; Prohibition Against Injunction, and Reporting Requirement are hereby incorporated by reference and shall continue to apply upon the effectivity of this Wage Order. Section 7. Penal Provision. Any person, corporation, trust, firm, partnership, association or entity who refuses or fails to pay the prescribed minimum wage rates in this Wage Order shall be dealt with pursuant to the provisions of Section 12 of RA No. 6727, as amended by RA No. 8188. Section 8. Effectivity. This Wage Order shall take effect after fifteen (15) days from its publication in a newspaper of general circulation. Approved this 1st day of September, 2023 in Calamba City, Laguna. TIADCc (SGD.) ENGR. PATROCINIO S. CAISIP Workers' Sector (SGD.) ENGR. RENATO B. ALMEDA Employers' Sector (SGD.) ENGLEBERT C. LASANG Workers' Sector (SGD.) ATTY. DELIA T. UY Employers' Sector (Signed by representative) RD AGNES E. TOLENTINO Vice-Chairperson National Economic & Development Authority (SGD.) RD MARISSA C. ARGENTE Vice-Chairperson Department of Trade & Industry (SGD.) RD ATTY. ROY L. BUENAFE Chairperson Department of Labor and Employment All concerned are hereby enjoined to be guided accordingly and to give this Circular as wide a publicity as possible. ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue By: (SGD.) MARIDUR V. ROSARIO OIC-Deputy Commissioner Operations Group Officer-in-Charge (Per RDAO No. 21-2023)