Which employees are NOT entitled to retirement pay?


Article 287, as amended, does not apply to the following employees:

[1] Employees of the national government and its political subdivisions, including government-owned and/or controlled corporations, if they are covered by the Civil Service Law and its regulations.
[2] Employees of retail, service and agricultural establishments or operations regularly employing not more than ten (10) employees.

The following terms are important to understand [2] above:
“Retail establishment” is one principally engaged in the sale of goods to end-users for personal or household use. It shall lose its retail character qualified for exemption if it is engaged in both retail and wholesale of goods. 
“Service establishment” is one principally engaged in the sale of service to individuals for their own or household use and is generally recognized as such. 
“Agricultural establishment/operation” refers to an employer which is engaged in agriculture. This term refers to all farming activities in all branches and includes, among others, the cultivation and tillage of soil, production, cultivation, growing and harvesting of any agricultural or horticultural commodities, dairying, raising of livestock or poultry, the culture of fish and other aquatic products in farms or ponds, and any activities performed by a farmer or on a farm as an incident to, or in conjunction with, such farming operations, but does not include the manufacture and/or processing of sugar, coconut, abaca, tobacco, pineapple, aquatic or other farm products.

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