TL;DR — Ruling
WHEREFORE, in view of the foregoing, respondent SR METALS INC. is hereby ORDERED to pay the complainants their monetary awards as computed, to wit: 1. JEFFREY ADIONG [PHP] 390,214.15 2.
WHEREFORE, in view of the foregoing, respondent SR METALS INC. is hereby ORDERED to pay the complainants their monetary awards as computed, to wit: 1. JEFFREY ADIONG [PHP] 390,214.15 2. ORLANDO RODRIGUEZ 235,046.02 3. DARYL RAMA 398,786.31 [PHP] 1,024,046.48 ============== In addition, since complainants are minimum wage earner[s], their monetary awards are not subject to 5% withholding tax pursuant to [Republic Act No.] 9504, BIR Revenue Regulation No. 10-2008 dated July 8, 2008 as restated in NLRC Memorandum Circular No. 90-02, Series of 2013 ([September] 18, 2013). Accordingly, let a writ of execution be issued for the enforcement and partial satisfaction of [complainants'] backwages, separation pay, and other monetary awards in the amount aforestated. SO ORDERED.