The city council last week approved Ordinance 39, s. 2022 or the “Kayak Pay Ordinance in the City of Baguio,” which provides incentives to all business establishments in the city who employ qualified senior citizens and differently-abled persons.
Kayak pay is an Iloko term referring to the physical, emotional, and psycho-social capability of an individual in performing the duties/tasks assigned by employer.
Under the ordinance, business establishments that employ senior citizens and differently-abled persons who meet the required skills or qualifications are given tax deduction incentive on their “gross sales or receipts” equivalent to 50 percent of the total amount paid as salaries and wages for personal services actually rendered by the qualified beneficiaries, or whatever percentage of tax deduction that may be recommended by the Local Finance Committee which is most beneficial, feasible, or acceptable according to existing tax and budget laws, rules and regulations.
To qualify and avail of the tax incentive, establishments must employ at least one senior citizen or differently-abled person for at least a period of six months with minimum wage provided in the Labor Code, minimum four hours work for at least four working days each week, and provided the employment will not be covered by the provisions and benefits for regular employees as provided in the Labor Code.
In addition, the employee should not be a relative within the third consanguinity of the owner or manager of the business establishment.
Penalties for any employer who is found guilty of fraudulently employing the beneficiary/ies and dismisses the latter without justifiable cause after receiving the incentives are fines of P1,000 – first offense; P2,000 – second offense; and P3,000 – third offense, or revocation of business permit in case of subsequent violation.
Also approved is Ordinance 38, s. 2022, which grants lease rental holiday to occupants on city owned real properties, buildings, stalls, units or spaces rented out by the city government under or during the enhanced community quarantine, general community quarantine, or similar situation starting on Sept. 23, 2021.
The measure covers all city, national government, government-owned-and-controlled corporations and real properties in the city covered by lease contracts or under a lessor-lessee relation where the parties’ obligations under Articles 1654 and 1657 of the New Civil Code of the Philippines or terms in the lease contract except lessees of Maharlika, Center Mall, and City Lights which operated during the community quarantine.
It includes all establishments without any closure order but chose to close during the entirety of the GCQ period.
Stalls within the city public market that continue to operate during the ECQ and GCQ shall settle their unpaid rentals for the months they operated.
Stalls that did not operate during the ECQ/GCQ shall not pay rentals.
Building owners with lease contracts with the city government not covered by the ordinance shall pay their accumulated rentals for the months they operated.
All concessionaires at Burnham Park and Botanical Garden are exempt from payment of rent during the ECQ/GCQ, or while said establishments are prevented by legal orders from business operation.
Pay toilet concessionaires are exempt from payment of rentals for the non-operation but need to pay if they operated as certified by the City Environment and Parks Management Office.
Lists or names of all lessors who may avail of the rental holiday will be provided by the concerned city offices in coordination with the Local Finance Committee.
Copies of the ordinances were submitted to the office of City Mayor Benjamin Magalong for his signature.
The city council commended through Resolution 215, s. 2022 Kathleen Bernaldo Manuel of the University of Baguio for ranking eighth place in the May 2022 Dentist Licensure Examination with an average rating of 81.47 percent.
Manuel’s academic feat has greatly contributed to the continued collective efforts in upholding Baguio City’s title as the “Education Capital of the North” where it continues to mold students into licensed professionals.
Also commended through Resolution 214, s. 2022 are the Baguio City athletes who brought home pride, glory and honor by emerging victorious in the 31st Southeast Asian Games held in Hanoi, Vietnam last May 12 to 23.
They are: gold medalists – Jean Claude Saclag and Gina Iniong-Araos, kickboxing; Islay Erika Bomogao (with Richien Yosorez), Muay Thai; Eumir Felix Marcial, boxing; and Steph Sabalo (with Michael Angelo Marquez), dancesports (single Latin cha cha cha);
Silver medalists: Steph Sabalo (with Michael Angelo Marquez) – dancesports (Jive) and (SRPJ); Claudine Veloso, Zephania Ngaya, and Renalyn Dacquel – kickboxing; Helen Aclopen and Charmea Quelino – kurash; Minalyn Foy-os – wrestling; Irish Magno – boxing; Jeordan Dominguez and Justine Kobe Macario – taekwondo (mixed freestyle team poomsae); and Jones Llabres Inso – wushu (taolu-taijiquan); and
Bronze medalists: Jones Llabres Inso – wushu (taolu); Ariel Lee Lampacan – Muay Thai; Jenelyn Olsim and Zephania Ngaya – vovinam; Divine Wally and Gideon Fred Padua – wushu; Estie Gay Liwanen – kurash; Nesthy Petecio and Josie Gabuco – boxing; Honorio Banario and Emmanuel Cantores – kickboxing.
Under Ordinance 47, s. 2021 or the City Sports Code, international champions and winners are entitled to receive from the city government of P60,000 for gold medal, P40,000 for silver, and P30,000 for bronze.
April 25, 2024
