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13th month pay is already factored in to our rates. We also pay the whole range of govt mandated benefits as well as some optional ones: SSS, Philhealth, PagIbig, etc.
As for days off, there's a lot of govt mandated regular and special holidays. We usually have our employees work those days rather than give them the day off (they'd prefer working). Our payouts to employees on those days are normally 30% to 100% extra over regular rates.
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