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Makati City Rep. Luis Campos, Jr. wants to free the night shift differential pay from taxes, so that employees may fully enjoy the additional compensation that they earn for work performed from 10:00 p.m. to 6:00 a.m.
“This will also give more meaning to the mandates of the Constitution for the state to provide full protection to labor, promote the welfare of workers, and to assure them a rising standard of living,” Campos added. At present, the night shift premium pay is still subject to income taxes, especially in the case of employees already receiving more than P250,000 in gross compensation per annum.
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