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In my opinion tardiness should not be deducted against the 13th month pay, but to the salary of the employees.

13th month pay should be given to employees wholly without any deductions of taxes, sss, phic, hdmf (if it exceed 30,000.00 the excess are subject to withholding tax).

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Q: Is tardiness a deduction that should be taken against the 13th month pay?
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