PUBLICATIONS
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Can Your Boss Watch Your Screen? The Limits of Employee Monitoring Under the Data Privacy Act
Working from home can create an unusual privacy question. An employee may be performing work from a personal space, using a company-issued laptop or even a personal device, while the employer may have legitimate reasons to monitor work activity. The issue is how far that monitoring may lawfully go. Employers may monitor computer screens, take…
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The ₱85 Wage Increase and the TRO: What Employers Should Do While the Case is Pending
The implementation of the ₱85 daily minimum wage increase in the National Capital Region has been placed on hold following orders issued by the Pasig Regional Trial Court (RTC). For employers, the immediate concern is not simply whether the wage increase will ultimately be upheld. The more practical concern is how payroll should be handled…
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August 21 vs. August 31: How Holiday Pay Is Computed Under Philippine Labor Law
The last two weeks of August 2026 bring two holidays that carry different pay rules under Philippine labor law. 21 August 2026, Ninoy Aquino Day, is a special (non-working) day, while 31 August 2026, National Heroes Day, is a regular holiday. The difference matters. An employee who does not work on August 21 is generally…
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When Does the 120-Day Period for a VAT Refund Claim Begin? What Taxpayers Should Know
A recent Supreme Court decision involving Team Sual Corporation highlights an important procedural issue in claims for refund of unutilized input VAT: the reckoning of the period within which the Bureau of Internal Revenue (BIR) must act on the taxpayer’s administrative claim. The case also clarifies the respective responsibilities of the taxpayer and the BIR…