Below is a handy one‑page primer you can share with HR or payroll that covers (A) what every Philippine payslip must show under DOLE rules and (B) the legally‑mandated overtime (OT) multipliers you need when you run payroll.
A. DOLE payslip essentials — what has to appear every pay period
| Required item | Why it matters / legal pointer |
|---|---|
| Employer name (and usually address/TIN) | Identifies who paid the wages. |
| Employee name / ID number | Confirms which worker the figures belong to. |
| Pay period covered (e.g., 1–15 Apr 2025) | Lets the worker match the slip to hours worked. |
| Basic salary / wage | Core compensation before any additions or deductions. |
| Itemised additions – allowances, COLA, OT pay, night diff, holiday pay, commissions, etc. | Labor Advisory No. 11‑14 requires every element that increases gross pay to be shown. |
| Itemised deductions – SSS, PhilHealth, Pag‑IBIG, WHT, authorised loans/dues, etc. | Must separately list each deduction to comply with Arts 113‑115 of the Labor Code. |
| Net pay actually received | The figure an employee can bank‑reconcile. |
| Date & mode of payment (cash, ATM credit, GCash, etc.) | Recommended for transparency, especially when banks/e‑wallets are used. |
Key rules:
• The slip (paper or tamper‑proof e‑copy) must be given on or before pay‑day every pay cycle.
• Format is flexible, but the contents above are non‑negotiable. citeturn2view0
B. Quick‑reference overtime & premium pay multipliers (2025)
| Situation | Pay for the first 8 h | OT rate for hours beyond 8 h |
|---|---|---|
| Ordinary work‑day | 100 % | 125 % (1.25× hourly rate) |
| Rest day ‑or‑ Special non‑working day | 130 % | 169 % (1.3 × 1.3) |
| Regular holiday | 200 % | 260 % (2 × 1.3) |
| Regular holiday that is also a rest day | 260 % | 338 % (2.6 × 1.3) |
| Double regular holiday | 300 % | 390 % (3 × 1.3) |
Multipliers already include the employee’s basic hourly rate. Formulas come straight from DOLE’s annual Handbook on Workers’ Statutory Monetary Benefits and the Labor Code (Arts 87‑93). Practical illustrations and the same percentages appear in recent payroll guides. citeturn10view0turn11view0
Computation tip
- Get the applicable base rate in column 2 (daily or hourly).
- For each OT hour, multiply that hourly figure by the OT rate in column 3.
- Add the OT total to the pay for the first 8 hours.
Common compliance mistakes to avoid
- Missing deductions on the slip. Even authorised loan repayments must be itemised; bundling is a violation.
- Applying the OT multiplier to the whole day. Only the excess hours get the 1.25 / 1.3 factor.
- Issuing slips late or not at all. DOLE inspectors routinely cite this; fines and restitution can follow.
- Treating managers/field personnel as always OT‑exempt. Exemptions are narrow—document the basis.
- Forgetting night‑shift differential (NSD). Work between 10 p.m.–6 a.m. still gets +10 % on top of any OT/holiday pay.
C. Implementation checklist for HR / payroll
- ✅ Template updated with all mandatory fields (see section A).
- ✅ Payroll system coded with multipliers in section B (including combinations).
- ✅ Cut‑off schedules ensure payslips reach employees on or before each pay‑day.
- ✅ Standing process for employees to query discrepancies within 30 days.
- ✅ Regular review of new DOLE wage orders and labor advisories (most are released near holidays).
Keeping to these points will keep your company squarely within DOLE’s compliance radar—and give employees clear, trusted proof of what they earn every cut‑off.