Morning Coffee ThoughtsSearch MCT
MCT CASE TRACKERTracking Sara Duterte’s impeachmentHearings, documents and disputed issues.Follow the trial → MCT CASE TRACKERTracking Rodrigo Duterte’s ICC caseCourt records, hearing dates and sourced notes.Follow the case →

LATEST COMMENTARY

View all commentary →

FIVE THINGS TO KNOW

3-minute read

WHY WINNING DOES NOT END A VOTE-BUYING CASE

If a candidate has already won and been proclaimed, can a vote-buying case still cost them the position? The Supreme Court’s latest announcement on two Candijay, Bohol candidates shows why the election result does not settle everything.

Read the explainer →
5-minute read

HOW THE NEXT CHIEF JUSTICE IS CHOSEN

The Judicial and Bar Council has finished interviewing candidates to succeed Chief Justice Alexander Gesmundo, who is due to retire on November 6. GMA News reported the completed interviews on October 27. The interviews are one stage of a process that gives the President a choice, but also sets limits on who can be chosen and how the appointment is made.

Read the explainer →
4-minute read

ABOUT COMPENSATION FOR WORK-RELATED HEAT ILLNESS

If someone becomes ill while working in extreme heat, the problem can continue after the shift ends: medical bills, missed work and uncertainty about where to ask for help. The Department of Labor and Employment (DOLE) announced guidelines on October 23 for heat-illness claims under the existing Employees' Compensation Program (ECP).

Read the explainer →
5-minute read

ABOUT BATO DELA ROSA’S ₱50-MILLION BOUNTY

The DILG announced a ₱50-million bounty for Senator Bato dela Rosa’s capture on October 23. The announcement came after months of talk about a possible reward—and days after Interior Secretary Jonvic Remulla said authorities knew dela Rosa was in Mindanao and were negotiating for his turnover.

Read the explainer →
Afternoon6-minute read

ABOUT THE OVP’S 2027 BUDGET AFTER A 16-MINUTE SENATE HEARING

The Office of the Vice President’s proposed budget moved through a Senate panel today in 16 minutes. Vice President Sara Duterte was absent; her chief of staff answered for the office. Yesterday’s MCT explainer looked at parliamentary courtesy. Today’s question is what that short hearing actually did to the spending plan, and what it left for the Senate to examine.

Read the explainer →
Afternoon6-minute read

ABOUT THE EDSA BUSWAY’S 2027 BUDGET GAP

The Department of Transportation is again asking Congress to fund the EDSA Busway. Its original ₱1.756 billion request received zero in the administration’s proposed 2027 National Expenditure Program. A House budget panel later inserted ₱75 million. Those two statements describe different stages of the same budget process. Neither tells us yet what Congress will finally approve.

Read the explainer →
Afternoon7-minute read

ABOUT DECLARING AN AMBASSADOR PERSONA NON GRATA

Several lawmakers want Chinese Ambassador Jing Quan sent home. The Chinese Embassy has challenged them to follow through. That exchange leaves an ordinary reader with a reasonable question: if our own officials say an ambassador should leave, why is he still here?

Read the explainer →
7:23 AM5-minute read

ABOUT LINO CAYETANO AND THE CHANGE AT THE PCO

President Ferdinand Marcos Jr. announced on October 11 that Lino Cayetano would replace Dave Gomez at the Presidential Communications Office. He said Gomez had been bypassed by the Commission on Appointments and that the change would be formalized when they returned from Singapore.

Read the explainer →
6:10 PM4-minute read

ABOUT THE DISPUTE OVER CHANGING THE ORDER OF IMPEACHMENT WITNESSES

The argument at Thursday’s impeachment hearing was about which witness the prosecution could present next. It began with an absent lawyer and became a dispute over preparation and notice. Understanding the exchange helps explain why a courtroom can pause even when the parties, documents and another potential witness are already in the building.

Read the explainer →
3:01 PM3-minute read

ABOUT MARK VILLAR’S MOVE TO THE SENATE MAJORITY

Senator Mark Villar has formally left the Senate minority and joined the majority. The October 8 move strengthens the bloc supporting the chamber’s leadership and gives Villar two significant positions. Its implications for Sara Duterte’s impeachment trial, however, require more than counting political allies.

Read the explainer →
9:56 AM4-minute read

ABOUT THE MANAGER’S CHECKS AND THE QUESTIONS OVER SARA DUTERTE’S SALN

A bank balance can fall even when the value represented by the money has not disappeared. That distinction sits behind the prosecution’s questions about manager’s checks in Sara Duterte’s impeachment trial. To understand the October 7 testimony, we need to follow the instrument, the person entitled to its value and the declaration of assets for the relevant year.

Read the explainer →
9:08 PM3-minute read

ABOUT WHAT COA’S REJECTION OF THE OVP APPEAL MEANS

COA has rejected the request to reconsider the ₱73.287-million disallowance involving the Office of the Vice President’s December 2022 confidential expenses. The October 5 resolution became public on October 7. Its significance is easier to understand when the amount, the audit finding and the available legal remedies are kept separate.

Read the explainer →
7:47 AM3-minute read

ABOUT WHAT BANK SECRECY PROTECTS IN AN IMPEACHMENT TRIAL

The arguments over bank records in Sara Duterte’s impeachment trial involve several protections. The privacy of a peso deposit, the protection of a foreign-currency deposit, and the confidentiality of a report sent to the AMLC come from different rules. Understanding those differences helps explain what the court has allowed and what remains in dispute.

Read the explainer →
8:43 AM8-minute read

ABOUT THE AMLC RECORDS IN SARA DUTERTE’S IMPEACHMENT TRIAL

₱4.4 billion is a figure that can dominate a conversation before anyone asks what it counts. AMLC Executive Director Ronel Buenaventura presented that approximate total in the Senate impeachment court on October 5, covering reported transactions involving Vice President Sara Duterte and her husband, Manases Carpio. He also explained that a bank correction had reduced the earlier figure of ₱6.7 billion.

Read the explainer →
6:44 PM5-minute read

ABOUT THE COINS.PH CASH-IN RESTRICTION AND WHAT USERS SHOULD CHECK

If you use Coins.ph to receive money or pay bills, a failed cash-in can disrupt plans for the day. Coins.ph has announced that some incoming peso services are temporarily unavailable following a BSP directive to improve its internal controls. Its advisory also identifies services that existing customers can still use.

Read the explainer →
12:00 PM5-minute read

ABOUT THE PROPOSED RULES ON SECONDHAND PHONES

A secondhand phone can put a useful device within reach of someone who cannot afford a new one. The problem comes when the buyer has no clear information about where it came from, what condition it is in, or who will fix it if it fails.

Read the explainer →
8:35 PM6-minute read

ABOUT THE SUPREME COURT’S DECISION ON THE IMPEACHMENT VOTE THRESHOLD

The Supreme Court dismissed three petitions on September 30 challenging how the Senate impeachment court would count the votes needed to convict Vice President Sara Duterte. The dismissal leaves the Senate’s September 23 ruling in place, but it needs to be read carefully. A case can be dismissed because it does not meet the requirements for the Court to hear it, without settling whether the challenged action is constitutional.

Read the explainer →
6:12 AM6-minute read

ABOUT WHAT BASTE DUTERTE SHOULD HAVE CHECKED AS MAYOR

Davao City Mayor Sebastian “Baste” Duterte told the Senate impeachment court on September 29 that he had been unfamiliar with GenCorp Industries Inc. before it came up in the proceedings. He also said he did not know about Vice President Sara Duterte’s declared business interest in the company.

Read the explainer →
10:45 PM7-minute read

ABOUT THE OCTOBER WATER-RATE INCREASES

Metro Manila households served by Maynilad and Manila Water will see slightly higher water charges beginning October 1. The announced increases are small for many residential customers, but the figures vary by concessionaire and consumption level. That makes it easy to misunderstand a notice expressed only in centavos per cubic meter.

Read the explainer →
7:21 AM6-minute read

ABOUT THE NOTE HANDED TO GIBO TEODORO IN SEOUL

Defense Secretary Gilberto “Gibo” Teodoro Jr. was answering questions at the Seoul Defense Dialogue on September 8 when a man handed him a note. He read it aloud, challenged its rejection of the 2016 South China Sea ruling and objected to being interrupted that way.

Read the explainer →
9:55 AM8-minute read

ABOUT EL NIÑO AND PREPARING FOR LESS RAIN

It can be raining outside while PAGASA warns about El Niño. That can sound confusing when the immediate problem is a wet road or a flooded field. The two warnings describe different periods: the weather happening now and the rainfall conditions that may develop over the coming months.

Read the explainer →
5:30 AM8-minute read

ABOUT THE NEW ARREST WARRANTS AGAINST ZALDY CO, MARTIN ROMUALDEZ AND TWO OTHERS

The Sandiganbayan has ordered the arrest of Zaldy Co, Martin Romualdez and two other accused in the plunder case filed on September 7. By Monday evening, authorities had served Romualdez's warrant and carried out booking procedures at Cardinal Santos Medical Center in San Juan. His arrest is a confirmed development; it does not establish that his three co-accused are also in custody.

Read the explainer →
3:15 PM8-minute read

ABOUT THE PLUNDER CASE AGAINST MARTIN ROMUALDEZ

The Office of the Ombudsman filed a plunder case against former House Speaker Martin Romualdez at the Sandiganbayan on September 7 over his alleged involvement in flood-control kickbacks. The accusations have now reached the court that will handle the criminal case. Romualdez denies wrongdoing and remains presumed innocent.

Read the explainer →
1:18 PM7-minute read

ABOUT THE NEW SWS POVERTY NUMBERS

Self-rated poverty and food poverty declined in June, but the figures also show how many Filipino families remain under pressure and why lower household budgets do not necessarily mean life became cheaper.

Read the explainer →
2:02 PM11-minute read

ABOUT THE CHILDREN'S SOCIAL MEDIA SAFETY ACT

House Bill No. 9965 would bar children below 13 from having social media accounts, require parental consent for users aged 13 to 17, regulate platform algorithms, and impose fines reaching P50 million. It is still being deliberated in the House.

Read the explainer →
12:02 PM7-minute read

ABOUT THE SEALED BIR BOX

Marcos authorized the BIR to comply with the Senate subpoena. That did not open the records to the public or prove the unexplained-wealth allegation.

Read the explainer →
November 10, 2026 · Night Edition

ABOUT 13TH-MONTH PAY: WHO GETS IT AND HOW TO CHECK THE AMOUNT

Edited illustration: a fictional Filipino office worker at a PNB ATM, with the official MCT logo.

With Christmas expenses approaching, a payslip check can help workers understand what they should receive before making plans for the money. The Department of Labor and Employment’s November 10 reminder restates the rules on 13th-month pay, including coverage, computation and the December 24 payment deadline. The department, or DOLE, is reminding employers of an existing obligation.

1

YOU DO NOT NEED TO COMPLETE A FULL YEAR TO QUALIFY

The rules cover private-sector rank-and-file employees who have worked for at least one month during the calendar year. Employment status and the way wages are paid do not, by themselves, remove that coverage. Being newly hired or still on probation is therefore not enough reason to withhold the benefit from an otherwise covered employee.

The salary ceiling in the original 1975 decree is no longer the rule. Memorandum Order 28 removed it in 1986, extending the requirement to rank-and-file employees regardless of salary level. This explainer concerns that private-sector benefit; government year-end bonuses follow separate rules.

WHAT TO WATCH

Your employment dates and classification, particularly if payroll says you are excluded. Ask for the specific basis, rather than accepting a general statement that only regular employees or those with a full year of service qualify.

2

ADD THE BASIC SALARY EARNED, THEN DIVIDE BY TWELVE

The minimum amount is one-twelfth of the total basic salary earned during the calendar year. It is not automatically the employee’s latest monthly salary, especially when the person joined midway through the year or received a pay increase.

For a simple hypothetical example, someone who earns exactly ₱20,000 in basic salary for each of twelve months has ₱240,000 in annual basic earnings. Dividing that by twelve gives ₱20,000. If the same person earns exactly ₱20,000 for only six months, the total is ₱120,000 and the corresponding amount is ₱10,000.

Those examples assume the stated basic salary was actually earned for every month counted. Where pay changes or unpaid periods affect the annual total, use the payroll records rather than multiplying the latest rate by twelve.

WHAT TO WATCH

The months included, the basic earnings credited for each period and the total used in the calculation. Ask for the breakdown if the final figure does not match those records.

3

CHECK WHAT COUNTS AS BASIC PAY

Total take-home pay is not the same as basic salary. Overtime, premiums, allowances and other payments may appear beside basic pay on a payslip without automatically forming part of the 13th-month-pay computation. Their treatment can also depend on whether they have been integrated into basic salary under the applicable agreement or company practice.

Commissions need particular care. DOLE’s current explanation excludes commissions that are not part of basic salary; that should not be read as a blanket rule excluding every commission. Supreme Court decisions have distinguished between different commission arrangements, including sales commissions that form part of a worker’s wages.

A worker paid a fixed wage plus commission should ask payroll which payments were included and why. The contract, payroll breakdown and actual compensation arrangement are more useful than the label “commission” alone.

WHAT TO WATCH

Any excluded payment that your agreement treats as part of basic salary. If the classification is disputed, bring the actual records to DOLE rather than relying on a generic online calculator.

4

LEAVING THE JOB DOES NOT ERASE THE AMOUNT ALREADY EARNED

Covered employees who resign or whose employment ends before year-end remain entitled to the proportionate benefit based on basic salary earned during their service that year. The computation does not require them to remain employed until Christmas.

For example, an employee who earned a total of ₱180,000 in basic salary before leaving has a corresponding minimum 13th-month amount of ₱15,000. Any amount already paid for that same entitlement must be considered when checking what remains due; the example is not an additional payment on top of a fully settled benefit.

Keep the final-pay breakdown and earlier payslips. They help show both the earnings used in the computation and any portion of the benefit already released.

WHAT TO WATCH

Whether the final-pay statement includes the proportionate amount and accounts clearly for earlier payments. Ask payroll to explain an omission or unexplained deduction in writing.

5

CHECK THE PAYMENT DATE AND KEEP THE RECORDS

DOLE’s advisory sets December 24, 2026 as the deadline and says applications for exemption or deferment will not be accepted. An employer’s payout announcement should therefore give workers a date that complies with that requirement.

Keep payslips, the computation, payment confirmation and any written exchange about a shortfall. If the amount or payment remains unresolved, seek assistance from the DOLE regional, field or provincial office covering the workplace.

A separate Christmas bonus may depend on a contract, collective agreement or company practice. Check what each payment is for instead of assuming every year-end amount has the same basis or that a promised extra bonus automatically replaces the required benefit.

WHAT TO WATCH

The employer’s payout date, the amount actually received and the explanation for any difference from the computation. For a disputed case, use the workplace records when asking DOLE for assistance.

BOTTOM LINE

Start with three things: whether you are covered, how much basic salary you earned during the year and what has already been paid. Those records make the calculation easier to check. Resolve questions about commissions, allowances or a missing amount before relying on an estimate for Christmas spending.

SOURCES

  1. Department of Labor and Employment, November 10: Current explanation of 13th-month-pay coverage and computationhttps://dole.gov.ph/news/dole-clarifies-13th-month-pay-rules-ensures-workers-receive-rightful-benefits/
  2. Department of Labor and Employment, 2026: Labor Advisory 21, series of 2026https://dole.gov.ph/php_assets/uploads/2026/11/LA-21-26-Guidelines-on-the-Payment-of-Thirteenth-Month-Pay.pdf
  3. Memorandum Order 28, August 13, 1986: Amendment removing the original salary ceilinghttps://www.lawphil.net/executive/mo/mo1986/mo_28_1986.html
  4. Supreme Court, Philippine Duplicators v. NLRC, G.R. 110068: Treatment of sales commissions forming part of wageshttps://lawphil.net/judjuris/juri1993/nov1993/gr_110068_1993.html
  5. Supreme Court, Letran Calamba Faculty and Employees Association v. NLRC, G.R. 156225: Basic salary and additional compensationhttps://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/44583
  6. Supreme Court, Philippine Airlines v. PALEA, G.R. 142399: Statutory 13th-month pay and a separately agreed Christmas bonushttps://lawphil.net/judjuris/juri2008/mar2008/gr_142399_2008.html
Image source and license

Patrickroque01 / Wikimedia Commons. Edited illustration based on Patrick Roque’s February 25, 2018 photograph in Baguio. A fictional office worker was added with AI, the image was cropped, and the official MCT logo was added to the cover. This is not a photograph of a current payout. The edited image is shared under CC BY-SA 4.0; the MCT logo remains a separate brand mark. Original photograph by Patrickroque01 · CC BY-SA 4.0

GOOGLE PREFERRED SOURCES

FOLLOW MCT ON GOOGLE

Google’s Preferred Sources feature lets you choose publications you want Google to prioritize for you. Select “Add to Preferred Sources” to make MCT easier to find in Top Stories and other eligible Google results. This does not subscribe you to email.

← Back to MCT home

SUPPORT MCT

HELP KEEP INDEPENDENT POLITICAL WRITING GOING.

Morning Coffee Thoughts is reader-supported. Contributions help pay for research tools, hosting, and the work required to verify and explain each development.

Monthly PayPal subscription — choose your support amount.

₱180.00 is in Philippine pesos (PHP). US$7, US$20 and US$50 are in US dollars (USD). All four options are recurring monthly subscriptions.

Subscribe monthly through PayPal

PayPal automatically charges your chosen amount every month until you cancel the subscription in PayPal.

Send support through GCash or Maya0969 314 4839