PHILIPPINES Law and Practice Contributed by: Rashel Ann C Pomoy and Paolo Miguel Consignado, Villaraza & Angangco
tries, where foreign equity participation is limited to a maximum of 40%, are required to apply for an Author - ity to Employ Alien (AEA) to be issued by the DOJ. Moreover, enterprises engaged in mining operations are also required to obtain an Authority to Hire Foreign National (AHFN) to be issued by the Department of Environment and Natural Resources (DENR) for the employment of foreign nationals engaged in mining operations. Visas Under Section 9 (g) of Commonwealth Act No 613, or the “Philippine Immigration Act of 1940”, foreign nationals who are proceeding to the Philippines to engage in any lawful occupation, whether for wages or salary or other forms of compensation, must secure the pre-arranged employment visa or 9G visa, follow - ing BI Order No JHM-2021-0004. For enterprises registered with the Philippine Econom - ic Zone Authority (PEZA), foreign nationals employed in executive positions, as well as those employed in supervisory, technical and advisory positions (includ - ing their qualified dependents under 21 years of age) must secure a PEZA visa, in accordance with BI Order No JHM-2021-010. Tax Identification Number All applications for work permits and working visas must be supported by a Tax Identification Number (TIN). The procedure and application requirements are outlined in the Bureau of Internal Revenue (BIR) Memorandum Order No 28-2019.
Section 6 of the Telecommuting Act mandates that employers ensure the protection of data processed and used by telecommuting employees. This requires employers to take appropriate measures, such as implementing secure data storage systems and encryption protocols. Furthermore, employers are responsible for informing telecommuting employees about relevant data protec - tion laws, particularly Republic Act No 10173 or the “Data Privacy Act of 2012”, which applies in a sup - plementary capacity. While the Telecommuting Act does not explicitly address occupational safety and health, Section 4 (a) of Republic Act No 11058 or the “Occupational Safety and Health Standards Act”, states that employ - ers are responsible for ensuring that workers are pro - vided with a workplace that is free from hazards that may cause illness, injury, or death. This responsibility applies regardless of whether the employee works on- site or remotely. Under Section 5 of the Act, telecommuting employees are entitled to the same treatment available to on-site employees, including the same social security ben - efits, such as Social Security System (SSS), Pag-IBIG, and PhilHealth, as well as the minimum labour stand - ards set by law, such as compensable work hours, minimum number of work hours, overtime, rest days, and entitlement to leave benefits. 5.2 Sabbaticals Sabbatical leave in the Philippines is generally left to the discretion of the employer and is governed by company policy or CBA. However, employers must ensure that such a policy does not override the mini - mum statutory leave entitlements, such as SIL under Article 95 of the Philippine Labour Code, or parental leaves, which are separate entitlements. 5.3 Other New Manifestations The concept of “new work” is evolving in the Phil - ippines, particularly with the rise of flexible work arrangements under DOLE Advisory No 002-09, as discussed in 1.3 Working Hours , and telecommuting, as discussed in 5.1 Mobile Work .
5. New Work 5.1 Mobile Work
Mobile work, or work from an alternative workplace with the use of telecommunications and/or computer technologies, is governed by Republic Act No 11165, or the “Telecommuting Act”. Under Section 4 of the Act, the employer may offer a telecommuting program to its employees on a voluntary basis, and upon such terms and conditions as they may mutually agree upon.
429 CHAMBERS.COM
Powered by FlippingBook