This paper attempts to dissect the foregoing issues by revisiting specific Tax Code (as amended) provisions and rules pertaining to the exemption of minimum wage earners, as well as those pertaining to de minimis benefits, the exemption ceiling, and taxation of labor dispute awards. It uses the perspectives elicited from the tripartiteplus partners and stakeholders through the conduct of a roundtable discussion to come up with policy recommendations. These recommendations are formulated under the lenses of different legal doctrines and principles, specifically the lifeblood theory and social justice.
This policy paper intends to answer the longstanding public policy issue in labor and employment concerning the urgent need to reform the Labor Code, particularly Book Five (V) which covers labor relations. This paper offers a framework of analysis for reform areas examining enunciated policy objectives, regulatory interventions, and policy outcomes in labor relations. Regulatory areas identified include labor organization, collective bargaining, dispute settlement, as well as strikes and lockouts. Data show that there is relatively a steady decrease in the key indicators considered in this paper.