The Department of Labor and Employment (DOLE) has recently issued Labor Advisory No. 28 last October 19, 2020, which makes it mandatory for employers to pay 13th month pay This advisory provides that the requests for the exemption or deferment in the payment of the 13th month pay will not be allowed. As such, employers despite suffering substantial losses will be required to comply with the 13th month pay obligations

Further, the said advisory requires employers to make a report of their compliance to the nearest Regional Office not later than 15 January of the following year i.e 15 January 2021 as follows:

1. Name of establishment;
2. Address;
3. Principal product of business;
4. Total employment;
5. Total number of workers benefitted;
6. Among granted per employee;
7. Total amount of benefits granted; and
8. Name, position and telephone number of persons giving information. 

The full copy of the advisory is on this link