LABOR ADVISORY: WORK SUSPENSION IN PRIVATE SECTOR

Labor Advisory No. 14, Series of 2026

(Issued 19 August 2026)

DOLE has clarified the rules on work suspension in the private sector during weather disturbances and similar emergencies.

Key Points (Simplified):

1.  Employers may suspend work
Private companies can suspend operations to protect employees’ safety and health during typhoons, heavy rains, floods, etc. This is a management prerogative, preferably done in coordination with the company’s safety committee or safety officer.

2.  Pay Rules

•  Did not report for work → No regular pay
(Exception: if company policy, practice, or CBA grants payment, or if the employee uses leave credits)

•  Reported and worked →
 • At least 6 hours = full day’s pay
 • Less than 6 hours = proportionate pay

•  Employers are encouraged to give extra incentives to those who still reported for work.

3.  No punishment for employees
Workers who refuse or fail to report because of imminent danger from the weather cannot be subjected to any administrative sanction.

Easy Example:

It’s a rainy Tuesday. PAGASA raises Signal No. 2 and flooding is expected in your area.

•  Your company decides to suspend work for safety.

•  Maria stays home → No pay (unless your company has a more generous policy or she uses her leave).

•  Juan still reports and works 7 hours → Full day’s pay + possible incentive.

•  Ana reports but only works 3 hours because the roads became dangerous → She gets 3/8 of her daily wage (proportionate).

•  Pedro refuses to report because the waters are already rising near his house → The company cannot discipline him.

Bottom line: Safety first, but clear pay rules apply. Always check your company policy or CBA — they may be more beneficial than the minimum under this Advisory.

Stay safe, everyone! 🌧️

#DOLE #LaborAdvisory #PhilippineLaborLaw #HRPhilippines #WorkplaceSafety #TyphoonSeason #EmployeeRights #CGRLAW 

CGRLAW & Associates

Unit 2101 and 2111 Cityland 10 Tower 2, H.V. Dela Costa Street, 

Salcedo Village, Bel-Air, Mak​ati City 

3F Salcedo One Centre, 170  Salcedo Street, 

Legaspi Village, Makati City

U302 Capitol Masonic, 35 Matalino Street, 

Diliman, Quezon City

Tel. No. (+63 2) 8277 7239 

             (+63 2) 8985 4322

              (+63 918) 948 6092 DL Mobile

           (+1 646) 918 1512. DL US

email: claude.requino@cgrlaw.ph

website: www.cgrlaw.ph

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ESG REPORTING MANDATORY

SEC just raised the bar on sustainability reporting

Under Memorandum Circular No. 22, Series of 2026, the Commission has formally adopted IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), alongside the latest Philippine Financial Reporting Standards.

This is no longer optional or “best practice.”

For publicly listed companies, large corporations, and entities preparing financial statements under PFRS, climate and sustainability disclosures are now part of the official reporting framework. The phased rollout means the largest firms begin applying these standards from FY2026, with others following through 2028.

Why this matters for compliance right now:

• Boards and management can no longer treat ESG as a separate CSR exercise. Sustainability risks and opportunities must be integrated into financial reporting and governance processes.

• RE developers, project companies, and foreign investors will face increased scrutiny from lenders, offtakers, and equity partners who demand ISSB-aligned disclosures.

• Non-compliance or incomplete disclosures can trigger regulatory findings, reputational risk, and difficulties in raising capital or securing project financing.

• The circular also incorporates related updates (PFRS 18, PFRS 19, and amendments on nature-dependent electricity contracts), tightening the overall financial reporting environment.

For renewable energy, infrastructure, and corporate clients, the practical next steps are clear: gap assessments against S1/S2 requirements, board-level climate governance reviews, and readiness work on data systems and internal controls.

At CGRLAW, we are already helping clients map their current reporting against the new standards and build practical compliance roadmaps.

If your company is listed, preparing for listing, or seeking green finance, now is the time to act—not when the first reporting cycle arrives.

Feel free to message me if you’d like a short checklist or preliminary discussion.

#SEC #SustainabilityReporting #IFRSS1 #IFRSS2 #ESG #ClimateDisclosure #PhilippineCorporateLaw #RenewableEnergy #Compliance #CGRLAW

CGRLAW & Associates Law Offices

Unit 2101 and 2111 Cityland 10 Tower 2, H.V. Dela Costa Street, Salcedo Village, Bel-Air, Mak​ati City 

3F Salcedo One Centre, 170  Salcedo Street, Legaspi Village, Makati City

U302 Capitol Masonic, 35 Matalino Street, Diliman, Quezon City

Tel. No. (+63 2) 8277 7239 

             (+63 2) 8985 4322

              (+63 918) 948 6092 DL Mobile

           (+1 646) 918 1512. DL US

email: claude.requino@cgrlaw.ph

website: www.cgrlaw.ph

This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. You are hereby notified that disclosing, copying, distributing or taking any action in reliance on the contents of this information is strictly prohibited and may be violative of Cybercrime Prevention Act.