2012 Attendance and Leaves

&
This document contains confidential information of Lowe

Incorporated (Lowe). Reproduction, disclosure, or use of any
portion of this manual without specific written authorization from
Lowe is strictly prohibited. This restriction applies to the
information on every page of this document. Its contents may be
disclosed only to authorized Lowe employees. Disclosure to
external parties requires the approval of the Head of Human
Resources.
TABLE OF CONTENTS
WHATS INSIDE (CLICK THE ITEM TO JUMP TO THAT SECTION)
Table of Contents ..........................................................................................................................................................2
Introduction ...................................................................................................................................................................5
Policy Highlights.............................................................................................................................................................6
Definition of Terms ........................................................................................................................................................7
CHAPTER 1: Attendance Policy for Non-OT Paid Employees .......................................................................................10
Section 1. General Guidelines on Attendance for Non-OT Paid Employees ........................................................10
Section 2. Early Log-in ..........................................................................................................................................11
Section 3. Department Head Prerogative Supersedes Semi-Flexible Work Hours Privilege ...............................12
Section 4. Employees Performance and Attendance to Business Engagements ................................................12
Section 5. Offset Credits ......................................................................................................................................12
Section 6. Reloading of Offset Credits .................................................................................................................13
Section 7. Overtime Meal Allowance for Non-OT Paid Employees .....................................................................16
CHAPTER 2: Attendance Policy for OT-Paid Employees ..............................................................................................17
Section 1. General Guidelines for OT Paid Employees ........................................................................................17
Section 2. Overtime Pay.......................................................................................................................................18
Section 3. OT Late-Offset for OT-Paid Employees ...............................................................................................19
CHAPTER 3: Work from Home Policy...........................................................................................................................20
Section 1. Working from Home ...........................................................................................................................20
Section 2. When to Work from Home .................................................................................................................20
Section 3. Approval to Work from Home ............................................................................................................21
Section 4. Work-from-Home without Company-assigned Equipment ................................................................22
Section 5. Reporting of Activities while Working from Home .............................................................................23
Section 6. Employees Performance while Working from Home ........................................................................23
Lowe Inc. | Table of Contents
CHAPTER 4: Timesheet Correction, Administration, and Approval Policy ...................................................................24

Section 1. Manual Timesheet Correction ............................................................................................................24
Section 2. Conditions for Manual Timesheet Correction.....................................................................................24
Section 3. No Swipe and No Access Badge ..........................................................................................................25
Section 4. Assignment of Timesheet Approvers ..................................................................................................26
Section 5. Dual Approvers ...................................................................................................................................26
Section 6. Approval Limitations ...........................................................................................................................27
Section 7. Change in Approvers ...........................................................................................................................27
CHAPTER 5: Timesheet Closing Policy .........................................................................................................................28
Section 1. Reporting of Work Activities ...............................................................................................................28
Section 2. Timesheet Cut-offs ..............................................................................................................................28
Section 3. Failure to File and Approve .................................................................................................................29
CHAPTER 6: Leave Policy .............................................................................................................................................30
Section 1. Leave Entitlements..............................................................................................................................30
Section 2. Vacation Leaves ..................................................................................................................................31
Section 3. Sick Leaves ..........................................................................................................................................33
Section 4. Emergency Leaves ...............................................................................................................................35
Section 5. Birthday Leave ....................................................................................................................................36
Section 6. Maternity Leave ..................................................................................................................................36
Section 7. Paternity Leave ...................................................................................................................................37
Section 8. Solo Parent Leave................................................................................................................................37
Section 9. Shield Leave ........................................................................................................................................38
Section 10. Gynecological Leave ..........................................................................................................................38
Section 11. Compensatory Leave.........................................................................................................................39
Section 12. Absence without Leave (AWOL) .......................................................................................................40
CHAPTER 7: Disciplinary Action and Slide Back Rule ...................................................................................................41
Section 1. Classification of Penalties & Progressive Discipline ............................................................................41
Section 2. Due Process .........................................................................................................................................42

Section 3. Agency Discipline Matrix on Attendance ............................................................................................42
Section 4. Slideback Rule .....................................................................................................................................45
CHAPTER 8: Non-working Days and Work Suspension ................................................................................................46
Section 1. Legal Holidays .....................................................................................................................................46
Section 2. Agency Non-Working Days..................................................................................................................47
Section 3. Work Suspension ................................................................................................................................47
Section 5. Voluntary Time Off due to Weather Conditions and other Life & Safety Scenarios ...........................48
Section 6. Business Engagements during Non-Working Days, Holidays and Work Suspension ..........................49
ANNEX A. Illness Report Form .....................................................................................................................................50
ANNEX B. Work from Home Communication Allowance Reimbursement Form ........................................................51
ANNEX C. Access Card Replacement Request Form ....................................................................................................52
ANNEX D. Solo Parent Leave Application Form ...........................................................................................................53
ANNEX E. Additional Information ................................................................................................................................54
INTRODUCTION
These revised policies on attendance and leave entitlements aim to address the demands of the
changing work dynamics of the agency, in response to the continuous evolution of advertising,
both as a business, a profession, and a life-long passion.
This new version considered a number of factors: business need, work-life balance, rewarding
good behavior, etc., together with one clear goal to enable the agency to be flexible and
responsible in its journey to populist creativity.
The 2012 Attendance and Leave Policies supersede all previously published policies on
attendance and leaves. The new policies apply to all employees of Lowe Inc., Open Inc., and
Paradigm Print and Production, Inc.
These policies shall apply beginning January 1, 2012.
As a quick guide, a summary is provided in the next page. Details of the policies are laid down in
the succeeding pages.
Should you have any inquiries on this document, please get in touch with Human Resources.
Lowe Inc. | Introduction
POLICY HIGHLIGHTS
Official business hours are from 8:30AM-5:30PM, Mondays through Fridays.
Exempt employees (also called Non-OT- paid employees) are allowed to slide their log-in time
between 8:30 to 10 AM. Work rendered must be a minimum of 8 hours. The Department Head
has the authority to prescribe a common sliding log-in time that should be followed by the staff
provided it is not later than 10 AM.
Non-exempt employees (also called OT-paid employees) are NOT allowed to slide their log-in
time. A maximum 15-minute grace period for tardiness shall be allowed for purposes of
sanctions. Salary deduction due to tardiness shall begin from 8:30AM.
Offset credits and compensatory leaves are allowed on certain situations.
On certain situations and with prior approval, working from home may be temporarily allowed.
Timesheets must be filed correctly and approved within set deadlines. Manual correction of log
in and out is allowed in certain conditions.
Employees are entitled to various leaves, both government-mandated and company-initiated,
subject to terms and conditions.
The agency observes all Philippine public holidays. Agency may declare a holiday on certain
occasions. Work suspension is declared for instances where employees life and safety is at risk,
subject to management decision.
Lowe Inc. | Policy Highlights
DEFINITION OF TERMS
Semi-flexible Work Hours
Semi-flexible work hours is defined as having the privilege to come in between 8:30AM10:00AM with a sliding log out time without any impact to pay or leave balances. This is in
anticipation of work demands that would require them to adjust schedules. However,
employees who are entitled to the semi-flexible work hours must complete eight (8) hours of
work every day.
Exempt Employees/Non-OT Paid Employees
Exempt employees are those whose functional roles are legally exempted from overtime pay.
Typically these are supervisory or managerial jobs, or professionals involved in sales and client
servicing, analytical work, or jobs that require specialized skills, knowledge, and experience.
Non-Exempt Employees/ OT Paid Employees
Exempt employees are those whose primary duty is typically a routine in nature and is guided
by set standards, policies, and procedures i.e. filing, encoding, data retrieval and computing,
package deliveries, etc., under the direct supervision and control of a designated manager or
supervisor and are paid on an hourly basis with entitlements to overtime pay.
Offset Credits
Offset Credits are time credits given to all non-OT-Paid employees at the beginning of each
calendar year . The offset credits can be used to offset tardiness or undertime hours when long
Lowe Inc. | Definition of Terms
work hours are rendered on certain days due to business demands without incurring salary
deduction or being charged to available VL.
Compensatory Leaves
Compensatory Leaves are extra leaves earned by employees who rendered overtime for eight
(8) hours or more (worked for 16 hours or more a.k.a. double shift, excluding meal breaks) on a
regular work day or rendered eight (8) hours work on a rest day or legal holiday (inclusive of 1
hour lunch break).
SSS
Social Security System
DOLE
Department of Labor and Employment
Overtime Premiums
Overtime premium refers to the additional pay given for working beyond the first 8 hours either
of a work (regular work days) or non-work day (e.g. rest day or holiday).
Work from Home
Work from Home is a flexible work arrangement that does not require an employee to be
physically at the Lowe office in order to render work.
Khronos
Khronos is the agencys online timekeeping system
Failure to File
Complete or incomplete IN and/or OUT logs reflected in the timesheet system with no reported
work distribution or has timesheet discrepancies that remained uncorrected after the
prescribed deadline to update
Failure to Approve
Filed timesheet entries (that were filed on time) that remained unapproved by the supervisor
or a designated alternate approver
Slide back Rule
Sanction will slide back or be downgraded to the next lower offense should there be no
repeated violation for a period of 6 months.
Solo Parent
A parent left solo or alone with the responsibility of parenthood due to death of spouse, legal
separation, nullity or annulment of marriage, abandonment of spouse or an unmarried
mother/father who has preferred to take care of his/her children as a single parent. This also
applies to any individual who solely provides parental care and support to a child or children
and any person qualified under Republic Act 8972: Solo Parents Welfare Act of 2000.
Gynecological Disorder (as defined in DOLE Department Order 112-11, s. 2011)
Disorders that would require surgical procedures such as, but not limited to, dilatation and
curettage and those involving female reproductive organs such as the vagina, cervix, uterus,
fallopian tubes, ovaries, breast, adnexa, and pelvic floor, as certified by a competent physician.
chapter 1
CHAPTER 1: ATTENDANCE POLICY FOR NON-OT PAID EMPLOYEES

SECTION 1. GENERAL GUIDELINES ON ATTENDANCE FOR NON-OT PAID EMPLOYEES
1. Official office hours is from 8:30AM to 5:30PM. Non-OT Paid employees are allowed to go
on semi-flexible work hours.
Example of Sliding Log-in and Log-out on Semi-flexible work hours
Log-in Time
8:30AM
9:07AM
9:30AM
9:56 AM
10:00 AM
Log-out Time
5:30PM
6:07PM
6:30PM
6:56PM
7:00PM
2. Coming in beyond 10AM is considered late/tardy. Logging out before completing eight (8)
hours is undertime. Tardiness and undertime shall be deducted from the employees salary
(based on actual late/undertime), except when offset credit is applied (see Section 5: Offset
Credits).
3. Use of vacation leaves and sick leaves to offset tardiness and undertime to avoid pay
deductions is not allowed.
Lowe Inc. | CHAPTER 1: Attendance Policy for Non-OT Paid Employees
10
4. Non-OT Paid Employees who report for half-day work in the afternoon may come between
1:30PM-2:30PM, with a sliding log out time to complete the 4 hours (no 1-hour lunch
break).
5. Failure to time in or out will be registered as absence. Absences may be charged to leaves
or deducted from the employees salary (if employee doesnt have any vacation leaves left).
Timesheet must be manually corrected for official business engagements outside the
office/work from home arrangements as not to reflect as absences (subject to policies on
timesheet correction).
6. Tardiness and undertime deduction rules do not apply during weekends and holidays. An
employee may come in at any time when there is a need to work on a weekend or holiday,
except when there is a specific time agreed by the team or set by the
supervisor/department head or as mandated by business need.
Example
A TVC shoot fell on a weekend and the set call time is 6:00AM. If an employee comes in at
10:30AM, he/she will not get salary deductions. However, the supervisor or department
head has the discretion to endorse the employee for disciplinary action, depending on the
case (refer to Chapter 7 on disciplinary action).
SECTION 2. EARLY LOG-IN
On special circumstances where employee needs to come to work earlier than 8:30AM due to
business requirement, they may slide their log out schedule to an earlier time provided that
they have secured prior permission from their immediate supervisor and appropriate manual
correction has been made and approved in the timesheet. Disapproved early sliding log out will
be considered as undertime.
Example of Early Log-in
Sample Scenario
Log-in
Client meeting at 7:30 AM
7:00 AM
Activation ingress at 4:00 AM
4:00 AM
Shoot call time at 6:30 AM
6:30 AM
Log-out
4:00 PM
1:00 PM
3:30 PM
Prior approval required. Employee on early log-in must meet 8 hours work, excluding 1 hour
lunch break.
11
SECTION 3. DEPARTMENT HEAD PREROGATIVE SUPERSEDES SEMI-FLEXIBLE WORK

HOURS PRIVILEGE
As each department may require its teams to be in the office at a particular time on a daily
basis for various business requirements, department heads have the authority to prescribe a
common log-in time for its staff between the hours of 8:30AM to 10:00AM. For instance, a
department head may set 9:00AM as a common time for the unit to match the clients business
hours. If the employee comes in beyond 9:00AM but before 10:01AM, he/she will not have any
salary deductions. However, the department head reserves the right to subject the employee
for disciplinary action for repeated occurrences of coming in beyond 9:00AM for failing to
comply with official orders (Refer to Chapter 7 for details on disciplinary action).
SECTION 4. EMPLOYEES PERFORMANCE AND ATTENDANCE TO BUSINESS

ENGAGEMENTS
The semi-flexible work hours should never be a reason for any failure in performance by the
employee, which includes non-attendance to meetings and work engagements scheduled
between 8:30AM-10:00AM or earlier. It is expected that the employee is responsible enough to
ensure that all deliverables are met. This privilege does not exempt an employee from
disciplinary action in relation to neglect of duty (i.e. failure to comply with official orders, nondelivery of agreed commitments, acts of negligence or carelessness resulting in damage to
property or causing expenses charged to the agency, etc.), subject to due process proceedings
(Refer to Chapter 7 for details on disciplinary action).
SECTION 5. OFFSET CREDITS

1. At the beginning of the year, employees from non-client-facing teams (Admin, Finance, HR,
IT, Traffic), Traffic personnel and all non-OT paid secretaries/administrative assistants and
executive assistants are provided with 24 hours offset credits. Client-facing teams (Account
Management, Brand Planning, Broadcast, Creative, Open, and Print Production) are granted
with 40 hours initial offset credits. New hires shall be given 16 hours upon hire. If new hire
got regularized within the same year, an additional 24 hours offset will be reloaded for
client-interfacing teams and 8 hours for the rest of the teams.
12
2. The initial offset credits load is intended to offset tardiness and/or undertime due to
extended work hours rendered as required by business. Such extended work hours
rendered should be approved by the authorized approver.
3. Use of offset credits must be done online in the timekeeping system by selecting it in the
Leave Code options. Timesheet entry must be approved in order to apply offset credits and
prevent salary deduction due to tardiness or undertime. A minimum of 30 minutes offset
credit shall be used per work day/transaction.
4. Use of offset credits for a particular date must be done before the timesheet filing deadline
and cannot be undone. Use of offset credits for closed timesheets (past cut-off) is not
allowed.
5. If the employee worked for 16 hours or more, policy on compensatory leaves shall apply
(refer to Chapter 6, Section 12).
6. Offset credits earned and accumulated between January 1 and December 31 shall expire by
December 31st of the same year. HR shall send out a list of remaining offset credit balances
to all staff on or before December 1.
7. Use of offset credits for reasons other than due to extended work hours rendered the
previous day is NOT ALLOWED.
8. Unused offset credits cannot be: 1) converted to leaves 2) used as terminal leave 3) carried
over the succeeding year, and 4) converted to cash.
9. Employees are expected to use their offset credits responsibly and appropriately.
SECTION 6. RELOADING OF OFFSET CREDITS
1. Employees are empowered to earn additional offset credits at any time within the year as a
performance incentive for any of the scenarios below:
Performance
Category
Perfect
Attendance
Criteria
Employee consistently comes in to
work at 9AM or earlier for a period of
1 month, with no unplanned
absences (unscheduled vacations or
No. of Offset Leave

Credits for Reload
day Offset Credits per
month completed (offset
credits earned in
December will be credited
13
SLs/ELs) and undertime (except

during official work suspension i.e.
typhoon or undertime covered by
offset credits)
Training &
Employee volunteered or agreed to
Development be assigned as a speaker/trainer/peer
coach to any internal trainings or
external events (HR not qualified)
on January of the
following year)
day Offset Credit per

completed
course/speaking
engagement (regardless of
number of sessions per
course)
Employee has earned a certification

from Lowe University (Certified
Agency Supervisor, finished all
required courses) or from any
training program sponsored by the
agency i.e. Certified Digital Marketer,
First Aid Certification, etc.
1/2 day Offset Credit per

certification
Employee
Referral
Employee has referred an applicant

who was hired and regularized (HR
not qualified). Applicants who also
sent their application directly to HR
shall not be counted as a referral.
day Offset Credit per

successfully hired referral
(to be granted upon
referred hires
regularization)
Early
Compliance
Supervisor/Manager has submitted

complete performance
appraisals/PDPs of all direct reports
to HR at least 15 days before actual
deadline for submission. A complete
PDP means:
day Offset Credit for

supervisors/managers
with 2 direct reports or
less
1. Correct PDP form has been

completely filled out
2. Feedback has been discussed
with the direct report/s
3. PDP forms have complete
signatures
4. Completed PDP forms and
related documents have been
submitted to Human
Resources
1 day Offset Credit for

supervisors/managers
with 3 direct reports or
more
14
Overtime
Overdrive
Employee
Engagement
Employee rendered an average of 30

hours overtime work per month for
the past 3 months
Maximum of 10 days
Offset Credits in one year
(on top of the initial 5
days) may be granted on a
staggered basis based on
overtime historical data.
No of days to be granted
subject to management
discretion.
Employees may earn additional offset credits by participating in
the organizing committees of the following activities. Membership
in such committees may be limited, depending on the
requirement. Additional credit will be given to those who will
function as committee head/chairperson:
Activity
Summer Outing
Halloween
Christmas Party
Offset Credits for

Committee
Members
Day (4 hours)
Day (2 hours)
Day (4 hours)
Offset Credits for

Appointed
Committee
Head/Chairperson
1 Day (8 hours)
Day (4 hours)
1 Day (8 hours)
Other activities may qualify for offset credits, subject to the

discretion and pronouncement of Human Resources.
2. Granting of offset credits for perfect attendance is subject to the verification of timesheets.
HR reserves the right to investigate all timesheet entries for the month, especially manually
corrected entries, prior to awarding of reloads.
3. Reloads for the Employee Engagement, Training & Development, and Employee Referral
categories require approval from Human Resources. HR shall also identify
initiatives/company activities that qualify for reload entitlements under the Employee
Engagement category.
4. A quarterly review shall be done to evaluate employees eligible for reloads. Final list of
employees with reloads shall be published to all staff. Offset credits shall be credited to
employees account within 5 business days from date of publishing.
5. The following reload schedule shall apply:
15
Period
Q1
Q2
Q3
Q4
Review Schedule
Reload Schedule
Week 3 April
Week 4 April
Week 3 July
Week 4 July
Week 3 October
Week 4 October
Week 3 January
Week 4 January
(succeeding year)
(succeeding year)
Reloads earned in Q4 shall be loaded the succeeding year and are set to expire at the end of the
year.
6.
Review covers
January March
April June
July September
October - December
Employees with incomplete and/or unfiled timesheets for the quarter under review shall
be disqualified to earn additional offset credits for that period.
SECTION 7. OVERTIME MEAL ALLOWANCE FOR NON-OT PAID EMPLOYEES

1. Existing policies on overtime meal allowance still apply.
Meal Reimbursement (currently P100 per meal and max of P200 per day)
Breakfast
P100 / person
Lunch
P150 / person
Dinner
P150 / person
Midnight meal
P150 / person (applicable only when work start from / exceeds
11PM after rendering the basic 8 hours of work)
Meal reimbursement receipts (group meals) should indicate how many people and the
names of the individuals included in the meal reimbursement.
2. Approval of meal allowance reimbursement shall be based on approved timesheets.
16
chapter 2
CHAPTER 2: ATTENDANCE POLICY FOR OT-PAID EMPLOYEES
SECTION 1. GENERAL GUIDELINES FOR OT PAID EMPLOYEES
1. Official office hours is from 8:30AM to 5:30PM. OT Paid employees have a 15-minute grace
period. Coming in to work beyond the grace period would result in actual late deductions
from salary i.e. logging in at 8:46AM means employee is 16 minutes late.
2. Failure to time in or out will be registered as absence. Absences may be charged to leaves
or deducted from the employees salary (if employee doesnt have any vacation leaves left).
3. Tardiness and undertime shall be deducted from the employees salary (based on actual
late/undertime).
4. Use of vacation leaves and sick leaves to offset tardiness and undertime is not allowed.
5. OT Paid Employees who report for half-day work in the afternoon are expected to time in
by 1:30PM. Grace period of 15 minutes (1:30-1:45) will be allowed. OT-Paid employees who
arrive after 1:45PM will be considered late.
Lowe Inc. | CHAPTER 2: Attendance Policy for OT-Paid Employees
17
6. Tardiness and undertime deduction rules do not apply during weekends and holidays. An
employee may come in at any time when there is a need to work on a weekend or holiday,
except when there is a specific time agreed by the team or set by the
supervisor/department head or as mandated by business need.
Example
A TVC shoot fell on a weekend and the set call time is 6:00AM. If an employee comes in at
10:30AM, he/she will not get salary deductions. However, the supervisor or department
head has the discretion to endorse the employee for disciplinary action, depending on the
case (refer to Chapter 7 on disciplinary action).
SECTION 2. OVERTIME PAY

1. Overtime pay refers to the additional pay given for working beyond the first 8 hours either
of a work (regular work days) or non-work day (e.g. rest day or holiday). If an OT-Paid
employee is required by the agency to render overtime, the following legislated rates shall
be applied:
Scenario
Beyond 8 hours on a regular work
day
Special Holiday or a Rest Day
Special Holiday on a Rest Day
Regular holiday
Regular holiday on a rest day
Overtime premium
125%
130% for the first 8 hours, 169% beyond 8
hours
hours
hours
hours
2. All overtime applications must be done online through the Khronos timekeeping system
before the deadline for filing for the specific pay period.
3. Only approved OT application shall be processed. Management, through Human Resources
and/or Finance, reserves the right to validate overtime applications, whether entry has
been approved or disapproved by the designated approver.
18
4. Any act of fraud related to overtime filings such as but is not limited to, filing for overtime
for non-work related activities beyond office hours, is a serious offense and may result in
termination of employment, subject to due process proceedings.
SECTION 3. OT LATE-OFFSET FOR OT-PAID EMPLOYEES

1. As per Philippine labor laws, overtime shall be paid only after the first 8 hours worked. Thus,
OT-Paid employees who come in late shall be required to render 8 hours work before
overtime pay entitlements apply.
For example, if employee came in at 9:00AM (30 minutes late) and logged out at 7:30PM
(extended for 2 hours), only 1.5 hours can be applied as overtime as the other 30 minutes
will offset tardiness and shall be paid based on the regular hourly rate. For payroll purposes,
there will be no tardiness deduction in this instance. However for purposes of evaluating
habitual tardiness, this shall be considered.
2. OT Late-Offset is not a privilege to be late or be on flexi schedule for OT-Paid employees. As
such, a minimum of 30 minutes overtime (excluding offset time) is required to entitle
employee for OT Late Offset and overtime pay i.e. 5 minutes late = 35 minutes extension to
qualify for OT Late Offset (5 minutes regular rate + 30 minutes OT pay). Any extension
below the minimum time shall not be paid with overtime or regular hourly rates and
deductions due to tardiness will still apply.
3. Any act of negligence or habitual tardiness or undertime as a result of abuse of the OT Late
Offset shall be dealt with accordingly. One instance of habitual tardiness or undertime is
counted as coming in beyond 8:45AM and/or going on undertime for 3 times or more in one
pay period (2 weeks). Refer to Chapter 7 for details on disciplinary action.
19
chapter 3
CHAPTER 3: WORK FROM HOME POLICY
SECTION 1. WORKING FROM HOME
An employee may work from home from time to time, provided that the prescribed criteria are
met and approvals are secured.
SECTION 2. WHEN TO WORK FROM HOME
Work from home may be allowed on a temporary basis ONLY for the following scenarios:
Lowe Inc. | CHAPTER 3: Work from Home Policy
20
Employee is required to work on a rest day / holiday / outside official office hours and
physical presence is not required at the office or in any place specified by the supervisor
Medical reasons where employee is capable of working and is asked to work by his/her
supervisor but is physically incapable of travelling to and from the office for a short period
of time i.e. recovering from minor accident or injuries
During business continuity plan activation (natural disasters, civil unrest, war, terrorist
attacks) and it has been declared by management and/or the government that it is not safe
for employees to travel to the Lowe office, thereby instructing all staff to work from home
SECTION 3. APPROVAL TO WORK FROM HOME

1. Request to work from home (and duration) shall be subject to the approval of the
following:
For work- from- home arrangement lasting less than three (3) days that is not due to
medical reasons:
Functional
Group/Function
ManCom/ExCom
Creative
Department
Other Departments
Requires recommendation
of
Not applicable
Creative Directors 2nd in
Command
Immediate Supervisor
Final Approver
President & CEO
Creative Director
Department Head
For work- from- home arrangement due to medical reasons regardless of the number of
days:
Functional
Group/Function
ManCom/ExCom
Creative
Department
Other Departments
of
Not applicable
Creative Director
Final Approver
Department Head
HR Head
President & CEO

HR Head
For work from home arrangement resulting from activation of the Business Continuity
Plan of the Agency:
Functional
Group/Function
ManCom/ExCom
All Departments
of
Not applicable
HR Head
Final Approver
President & CEO
VP-Finance & CFO or
President & CEO
21
2. All work-from-home requests and approval must be documented via office e-mail (use
of personal e-mail account will only be accepted if there are technical difficulties with
the Lowe e-mail). Requests and approval to work from home done verbally, over the
phone, through SMS, instant messaging, etc. will not be honored.
3. Approvers and Human Resources reserve the right to demand supporting
documentation of approved work-from-home for validation purposes.
4. Human Resources reserves the right to audit work from home output. All unapproved or
approved work-from-home requests without supporting documentation shall be
marked as absence (salary deduction applies unless filed as vacation leave).
SECTION 4. WORK-FROM-HOME WITHOUT COMPANY-ASSIGNED EQUIPMENT
1. Employee must ensure that he/she has secured all IT and communication resources
needed to successfully work from home (whether personal or company-provided).
2. Employees on approved work-from-home are entitled to a communication allowance up
to P100 for every day of work from home (P50 for mobile internet load and P50 for
mobile phone load), provided that employee worked from home for a total of 8 hours in
one day (regular work day) or 3 hours (weekend or holiday), and amount subject to the
following conditions:
Scenario
Entitlements
Mobile
Internet
Total
Communication
Allowance /
Day
Employee has no assigned company phone

and mobile broadband device AND work
from home location has no free internet
access
P50
Mobile
Phone Prepaid Load
P50

and mobile broadband device AND work
from home location has free internet
access i.e. hotel, clients office
BUT has assigned mobile broadband
device
None
P50
P50
None
P50
P50
P100
22
Employee has assigned company phone

BUT has no assigned mobile broadband
device AND work from home location has
no free internet access
P50
None
P50

BUT has no assigned mobile broadband
device AND work from home location has
free internet access
None
None
None

AND mobile broadband device
None
None
None
3. Communication allowance shall be in the form of reimbursement to be claimed by

submitting a duly signed and approved Work from Home Communication Allowance
Reimbursement Form with supporting documents.
4. Claims for communication allowance must be filed within five (5) business days after the
last day the employee worked from home, else it will be forfeited.
SECTION 5. REPORTING OF ACTIVITIES WHILE WORKING FROM HOME

Employee must ensure that his/her timesheet is updated regularly, even while working from
home. Logs for days covered by work from home must be manually corrected in Khronos, with
work distribution properly indicated. In the event that employee cannot access Khronos, he/she
must contact the timekeepers immediately for assistance.
SECTION 6. EMPLOYEES PERFORMANCE WHILE WORKING FROM HOME

1. Under no circumstance shall the employee deliver below the expected performance
standards while working from home. He/she is expected to be reachable by phone/ be
on call during agency business hours (at the minimum).
2. Any act of negligence as a result of abuse of work from home privileges such as but is
not limited to, use of work-from-home privileges as a means to mask tardiness,
absences, undertime), may result in disciplinary action, up to termination of
23
employment, depending on the magnitude of the offense (Refer to Chapter 7 for details
on disciplinary action).
chapter 4
CHAPTER 4: TIMESHEET CORRECTION, ADMINISTRATION, AND APPROVAL POLICY
SECTION 1. MANUAL TIMESHEET CORRECTION
Manual timesheet correction is the act of encoding alternate log-in and log-out times in the
timekeeping system to report correct attendance.
SECTION 2. CONDITIONS FOR MANUAL TIMESHEET CORRECTION
1. Manual correction of timesheet entries is allowed when:
Employee is on official business i.e. shoot, training, client meeting, etc.
Employee has no logs due to approved work from home arrangement (subject to
Work from Home Policy conditions), or;
There is a system error (requires documented validation from the Information
Technology department and cross checking from guard logs), or;
Lowe Inc. | CHAPTER 4: Timesheet Correction, Administration, and Approval Policy
24
Employee is a new hire and was not assigned an access card (only for the first week
in the agency), or;
Employee left his/her access card (maximum of 2 days occurrence per pay period
only), or;
Employee lost his/her access card (maximum of 2 days manual correction only).
Adjusting of log out to remove IDLE time
2. Approval of manual corrections for reasons outside the conditions indicated will be
subject to the discretion of the primary approver. Primary and alternate approvers are
expected to be meticulous in reviewing and approving timesheet entries. Manual
corrections with no justification should NEVER be approved.
3. Any act of fraud related to manual timesheet correction such as but is not limited to,
falsifying justification for manual correction, is a serious offense and may result in
termination of employment, subject to due process proceedings.
SECTION 3. NO SWIPE AND NO ACCESS BADGE
1. Our timekeeping system logs in attendance based on the first and last swipe for the day.
Failure to time in or out will be subject to the following:
NO time in and time out
NO time in, WITH time out
WITH time in, NO time out
Considered absent
Considered absent
Considered absent
2. All employees are required to swipe in their access card every time they enter and leave
the office, even if the door is open, to prevent incomplete log entries due to no swipe.
Lost access cards must be reported immediately to the Administration department and
to the Timekeepers. Employees are given 2 days to secure a new access card (subject to
a replacement fee). Manual correction due to lost/left access cards beyond 2 days will
be disapproved and will be marked as absence.
3. Lost or damaged access cards may be replaced by:
filling out and sign the Access Card Replacement Request Form
submitting accomplished form to Admin
getting the new card (payment via salary deduction)
25
4. Approvers are instructed to flag employees with manual corrections due to

lost/damaged access card that last for more than two days (within a pay period) and
report to HR and Admin.
5. Penalty fees shall apply for late reporting and replacement of access cards, as follows:
Date reported and replaced
Within 2 business days after lost of access
card
Within 3-5 business days after lost of
access card
More than 5 business days after lost of
access card
Total Card Replacement Cost

P150 (cost of card only)
P150 + P150 late penalty fee =
P300
P150 + P350 late penalty fee =
P500
*For employees who lost their access card while on official business trips, penalty fee
shall be waived if lost is reported within 2 days, even if card got replaced after 2 days but
not more than 1 week
SECTION 4. ASSIGNMENT OF TIMESHEET APPROVERS

1. As the responsibility of manhours monitoring and reporting may rest upon any
authorized employee, timesheet approver may not necessarily be the employees
immediate supervisor.
2. Alternate approvers may be appointed in order to ensure that no timesheets (that are
filed on time) are left unapproved due to the absence of the primary approver.
3. In the event that both primary and alternate approvers are not available, Human
Resources shall be the authorized proxy approver. Human Resources reserves the right
to validate entries filed prior to approval.
SECTION 5. DUAL APPROVERS

1. Some departments may require two levels of approval for their teams timesheets. Dual
approval has a series workflow, wherein the final approver shall not be able to approve
a timesheet entry until it has been approved by the initial approver.
2. Timesheets with incomplete approvals shall not be processed.
26
3. In the event that the two required approvers are not available, Human Resources shall
be the authorized proxy approver. Human Resources reserves the right to validate
entries filed prior to approval.
SECTION 6. APPROVAL LIMITATIONS

1. An employee with approver rights is restricted from approving his/her own timesheet.
2. In the event that theres no other person that can be assigned to be the approvers
approver, Human Resources shall be set as the default approver.
SECTION 7. CHANGE IN APPROVERS

Requests for change in approvers and switch to single/dual approvers require the endorsement
of Human Resources and the approval of the President and CEO.
27
chapter 5
CHAPTER 5: TIMESHEET CLOSING POLICY
SECTION 1. REPORTING OF WORK ACTIVITIES
As a matter of policy, all employees are required to report their activities during work hours
online via the timekeeping system on or before the prescribed deadline per pay period. All filed
timesheet entries must be duly approved by their supervisor or designated approver to
complete the required information for payroll processing.
SECTION 2. TIMESHEET CUT-OFFS
The agency observes the following timelines for timesheet processing and payroll crediting:
Pay Out
Date*
Covers
attendance for
Deadline to update
timesheet
(Employee) /
Timesheet Closing
Deadline to approve
timesheets
(Supervisor) /
Approval Closing
Lowe Inc. | CHAPTER 5: Timesheet Closing Policy
28
15th of the
current
month
30th / 31st
of the
current
month
16th to 30th /
31st of the
previous month
End of business day

every 6th of the
current month or
the closest work day
before should the
6th falls on a
weekend or holiday
st
th
1 to 15 of the End of business day
current month
every 21st of the
current month or
the closest work day
before should the
21st falls on a
weekend or holiday
End of business day

every 7th of the
current month or the
next work day after
timesheet closing
End of business day

every 22nd of the
current month or the
next work day after
timesheet closing
*Official pay dates are 15th & 30th /31st of the month, however agency credits employees
payroll a day before unless unavoidable circumstances occur which may revert crediting to the
15th and 30th /31st
SECTION 3. FAILURE TO FILE AND APPROVE
1. Failure to file is defined as an employee with complete or incomplete IN and/or OUT
logs reflected in the timesheet system with no reported work distribution or has
timesheet discrepancies that remained uncorrected after the prescribed deadline to
update.
2. Failure to approve is defined as filed timesheet entries (that were filed on time) that
remained unapproved by the supervisor or a designated alternate approver.
3. All employees are expected to take full ownership and responsibility in completing their
timesheet requirements within the deadline. Failure to file, correct, and/or approve
timesheet entries by the employee and their supervisors within the cut-off will result in
incorrect deductions or zero pay on the part of the employee with timesheet
discrepancies/unapproved timesheets for the corresponding pay period. Late filed or
approved timesheet entries will not be included in the payroll batch processing.
4. Employees with late filed timesheets or approvers who failed to approve within the
deadline shall be temporarily disconnected from the Lowe Network (e-mail, network
drives, etc.) within 24 hours after the prescribed deadline/s. Only access to the
timekeeping system shall remain active. Full access shall be restored upon employees
compliance to the required timesheet filings or approvals.
Lowe Inc. | CHAPTER 5: Timesheet Closing Policy
29
5. Should the employee get incorrect or zero pay as a result of incorrect/unapproved

timesheets, salary adjustments will be processed upon submission of a written
explanation to HR by the employee (for failure to file) or by the supervisor (for failure to
approve).
6. All salary adjustments as a result of failure to file/approve are subject to the approval of
the VP-Finance and CFO. Approved adjustments will be credited in the next pay period.
7. Failure to file and approve are
Chapter 7
subject to disciplinary action. Refer to

for details.
chapter 6
CHAPTER 6: LEAVE POLICY

SECTION 1. LEAVE ENTITLEMENTS
Employees are entitled to the following leave benefits, subject to the terms and conditions of
each benefit:
Category
Company-initiated
Leave Type
Vacation Leave
Sick Leave
Emergency Leave
Coverage
Regular Employees
Regular Employees
New Hire/Probationary
Employees
Regular Employees
Number of Paid Days

15 days
15 days
5 days
2 days
Lowe Inc. | CHAPTER 6: Leave Policy
30
Birthday Leave
Governmentmandated
Maternity Leave
Paternity Leave
Solo Parent Le
qve
Shield Leave
Gynecological
Leave
Earned leave
Compensatory
Leave
Regular and Probationary

Employees
Regular Female
Employees
Regular Male Employees
Regular Employees with a
minimum of 1 year tenure
and a DSWD Solo Parent
ID
Regular and Probationary
Female Employees with a
protection order from the
baranggay or the court
Regular Female
Employees recovering
from surgery due to
gynecological disorder
with certification from a
competent physician
Non-OT Paid Probationary
and Regular Employees
1 day
45 days
7 days
Up to 7 days
Up to 10 days,
extendable
Up to 60 days
As earned
SECTION 2. VACATION LEAVES

Employees are provided with vacation leaves to cover for time off for vacation and other
personal matters that require them to take time off from work.
SECTION 2-A. VACATION LEAVES FOR REGULAR EMPLOYEES
1. All regular employees are entitled to an annual fifteen (15) working days of vacation
leave with full pay, which they earn monthly (1.25 days vacation leave per month).
However, the full 15 days are given as an advance during the start of the calendar year
to empower employees to manage and enjoy their time off. (1.25 days x 12 months =
15 days).
2. Unused vacation leaves will be forfeited at the end of the calendar year. Employee may
request Human Resources for a 6-month extension of the unused vacations leaves up to
a maximum of 7 days at the end of the calendar year (carried over vacation leave/s),
subject to management approval.
31
SECTION 2-B. VACATION LEAVES FOR PROBATIONARY EMPLOYEES

1. Probationary employees are not entitled to paid vacation leaves during the probationary
period. In cases when a probationary employee will need to go on vacation leave, it shall
be without pay.
2. Upon regularization, the employee will be entitled to avail of the pro-rated amount of
vacation leaves for the calendar year (remaining months till the end of the calendar year
from date of regularization x 1.25 days = pro-rated vacation leave days).
SECTION 2-C FILING FOR VACATION LEAVES

Vacation leave applications must be filed online via Khronos. Applied vacation leaves must be
approved by the immediate supervisor or authorized approver. Unapproved vacation leaves will
be marked as absence and shall be without pay.
SECTION 2-D. PROLONGED VACATION LEAVE
1. An employee may go on a prolonged vacation leave subject to the approval of the
following (regardless if leave is paid or not):
Total vacation leave
days
15 days
30 days or more
Initial Approver
Final Approver
Department Head
HR Head
HR Head
President and CEO
2. Employee must submit a written request to the approver for the prolonged vacation
leave prior to applying the leave online in Khronos.
SECTION 2-E. ACCUMULATION OF VACATION LEAVES
An employee may accumulate a maximum of 30 days of vacation leaves per calendar year,
inclusive of the approved extended unused vacation leave from the previous year, the 15 days
vacation leave for the current year, and the converted sick leaves to vacation leaves (refer to
Section 3 for sick leave conversion).
For example, if an employee was able to extend 7 days vacation leave from the previous year,
then he/she can only convert a maximum of 8 days sick leave to vacation leaves (15 days VL
32
from current year + 7 days VL from previous year + 8 days sick leave converted to vacation leave
= 30 vacation leaves accumulated).
SECTION 2-F. VACATION LEAVES FOR EXITING EMPLOYEES
4. Earned vacation leaves for the current year that remained unused may be converted to
cash upon resignation or termination of employment.
5. Vacations leaves from sick leave conversion and those carried over from the previous
year shall be forfeited if unused before the employees last day. Use of converted and
carried over vacation leaves is not allowed during the employees last 15 days in the
agency.
6. In the event that an employee severs employment from the agency and has used up
vacation leaves more than what is earned the difference shall be returned by the
employee either through deduction from final pay or any agreed method of payment (if
final pay does not fully cover amount payable to the agency).
Example:
Employee resigns in June of the current year and has used all 15 days vacation leave as
terminal leave. He/she earned 7.5 days vacation leave from January to June (1.25 days x
6 months) and used the other 7.5 days vacation leave even if it was not earned yet (to be
earned if employee stayed from July to December). Therefore, employee will have zero
vacation leaves for encashment and he/she needs to pay back the 7.5 days unearned
vacation leaves through final pay deduction, or any other agreed payment method.
SECTION 3. SICK LEAVES

Employees are provided with sick leaves to cover for absences due to illness. These may also be
used to cover for time off for required medical tests or therapy. Sick leaves may not be used as
vacation leaves.
Sick leaves do not expire and are accumulated year after year.
SECTION 3-A. CALLING-IN SICK AND SECURING APPROVAL FOR SICK LEAVES
1. Employees absent from work due to illness are required to inform the Agency of their
inability to attend work within the first two working hours.
33
2. Sick leave applications must be filed online via Khronos. Applied sick leaves must be
approved by the immediate supervisor or authorized approver.
3. Use of sick leaves requires the approval of the following:
No. of Sick Leave
Days
1 day
2 days
3 days or more
Requirements
Initial
Approver
Call-in to immediate Not applicable
supervisor
Call-in to immediate Not applicable
supervisor +
submission of
Illness Report Form
to Human
Resources
Call-in to immediate Immediate
supervisor +
Supervisor
submission of
Medical Certificate
to Human
Resources
Final Approver
Immediate
Supervisor
Immediate
Supervisor
HR Head
4. If employee fails to secure approval for sick leaves and submit required documents to
Human Resources, days absent filed as sick leave shall be without pay.
SECTION 3-B. SICK LEAVES FOR REGULAR EMPLOYEES
All regular employees are entitled to an annual fifteen (15) working days of sick leave with full
pay. Sick leaves are credited to employees at the beginning of the calendar year.
SECTION 3-C. SICK LEAVES FOR PROBATIONARY EMPLOYEES
1. Probationary employees are entitled to five (5) working days of sick leave with full pay
during their probationary period.
2. Upon regularization, the employee will be entitled to avail of the pro-rated amount of
ten (10) additional sick leaves for the calendar year, on top of the 5 days granted upon
hire (remaining months till the end of the calendar year from date of regularization x
1.25 days = pro-rated sick leave days).
34
SECTION 3-D. PROLONGED SICK LEAVES

Employees who are medically advised to take a period of rest longer than that covered by the
number of leaves by the Agency may apply for the SSS Sickness Benefit.
SECTION 3-E. ACCUMULATION AND CONVERSION OF SICK LEAVES
1. Since sick leaves are accumulated every year, unused sick leaves in excess of 30 days
may be converted to vacation leaves.
2. An employee may convert up to a maximum of 15 days sick leave to vacation leaves
once a year.
3. Successfully converted leaves must be used within the year the conversion is granted,
else it will be forfeited.
4. Resigning employees are not allowed to file for sick leave conversion after the
submission of their resignation notice.
SECTION 3-F. SICK LEAVES FOR EXITING EMPLOYEES

1. Unused sick leaves by a resigning employee are not convertible to cash and shall be
forfeited after the last day of employment.
2. In the event that an employee severs employment from the agency and has used up sick
leaves more than what is earned the difference shall be returned by the employee
either through deduction from final pay or any agreed method of payment (if final pay
does not fully cover amount payable to the agency).
3. Resigning employee may use up to a maximum of 5 days vacation leave which were
converted from sick leaves as terminal leave.
SECTION 4. EMERGENCY LEAVES

1. All regular employees are entitled to two (2) days of emergency leave annually, credited
at the beginning of the calendar year.
35
2. Emergency leaves are intended for personal or family emergencies (parent/foster

parent, spouse, child, sibling), where the employees presence is required:
Death in the immediate family

Personal appearance in a legal case
Medical emergency or serious illness of a family member
Severe and direct impact of a natural disaster or calamity
Other state of misfortune causing serious problems to the employee or his/her
immediate family that requires the employees immediate attention
3. Emergency leave applications must be filed online via Khronos. Applied emergency
leaves must be approved by the immediate supervisor or authorized approver.
4. Unused emergency leaves are forfeited at the end of the calendar year and are not
convertible to cash.
SECTION 5. BIRTHDAY LEAVE

1. All probationary and regular employees are entitled to one (1) birthday leave as the
Agencys treat in celebration of the employees special day.
2. Birthday leave can be used at any time within the employees birth month.
3. Birthday leave application must be filed online via Khronos. Applied birthday leave must
be approved by the immediate supervisor or authorized approver.
4. Unused birthday leave shall be forfeited the day after the last day of the birth month.
5. Birthday leave cannot be accumulated and is not convertible to cash.
SECTION 6. MATERNITY LEAVE

1. Female employees are entitled to a maternity leave of 45 calendar days with full pay
from the Agency during a term of pregnancy. However, as provided by the Labor Code
and the SSS Law, female employees may take the following:
36
Type
Normal child delivery
Caesarian Section
No. of Allowable Leave Days

60 calendar days
78 calendar days
2. Employees who avail of the maximum number of days as provided by the SSS Law will
only be entitled to the monetary equivalent of the SSS maternity benefit for the days
exceeding 45 calendar days granted by the Agency.
3. The maternity leave benefit must be used within 45 days of giving birth or miscarriage,
and may be availed by employees until the fourth pregnancy or miscarriage. Upon the
fifth term of pregnancy, employees are entitled to the maternity benefit stated above,
but without full pay from the agency.
SECTION 7. PATERNITY LEAVE

1. Male employees are entitled to a paternity leave of seven (7) working days with full pay
from the Agency provided that his spouse has delivered a child or suffered a
miscarriage.
2. The 7 days of paternity leave should be taken within three months of the delivery or
miscarriage.
3. The paternity leave benefit must be used within 45 days of giving birth or miscarriage,
and may be availed by employees until the fourth pregnancy or miscarriage. Upon the
fifth term of pregnancy, employees are entitled to the paternity benefit stated above,
but without full pay from the agency.
SECTION 8. SOLO PARENT LEAVE

1. Single parents as defined in Republic Act 8972: Solo Parents Welfare Act of 2000 who
have been with the Agency for at least one year are entitled to a maximum of 7 days
paid leave as time off to attend to their parental duties and responsibilities.
37
2. Employee, within a reasonable period, must inform Human Resources of his/her

intention to avail of the benefit. He/she must present a Solo Parent Identification Card
issued by the Department of Social Welfare and Development to avail of the Solo Parent
Leave.
3. Replenishment of solo parent leave credits every year is not automatic. Application for
Solo Parent Leave must be done annually by submitting a Solo Parent Leave application
form to Human Resources.
4. Unused solo parent leaves cannot be carried over the succeeding year and are not
convertible to cash.
5. Should employee get married or should employees child reached the age of 18 and is
already capable for self-support, or there is a change in circumstance where employee is
no longer left alone with the responsibility of parenthood, solo parent leave benefits
shall automatically be forfeited.
SECTION 9. SHIELD LEAVE

1. Employees who are victim-survivors of Republic Act 9262: Anti-Violence against Women
and their Children Act are entitled to a paid leave up to ten (10) days, inclusive of the
days required for the employee to attend to medical and legal concerns.
2. Shield leave can be applied at any time upon the application of any protection order,
investigation, prosecution and/or trial of a criminal case.
3. Availing of shield leave shall be at the option of the employee. Employee must provide a
certification from a Baranggay Chairman/Official or prosecutor, the Clerk of Court or any
authorized government official handling the employees case.
4. The 10 days paid leave may be extended as needed, upon presentation of protection
order to Human Resources.
SECTION 10. GYNECOLOGICAL LEAVE
38
1. Regular female employees are entitled to two (2) months with full pay to cover for the
recovery period post-surgery caused by gynecological disorders (as defined in DOLE
Department Order No. 112-11, s. 2011)
2. Employee must notify Human Resources about her scheduled operation within a
reasonable amount of time to avail of the gynecological leave.
SECTION 11. COMPENSATORY LEAVE

1. Employees who rendered overtime for eight (8) hours or more (worked for 16 hours but
less than 24 hours a.k.a. double shift, excluding meal breaks) on a regular work day or
rendered eight (8) hours work on a rest day or legal holiday (inclusive of 1 hour lunch break)
shall automatically earn one day compensatory leave.
2. On instances wherein the employee worked for 24 hours straight or longer, he/she is
entitled to two days compensatory leave, wherein the first compensatory leave is
automatically applied on the day when he/she logged out from work and cannot be
retracted or be deferred to another day.
For example
Employee had a shoot and worked from 8AM Monday, February 26th to 11AM Tuesday,
February 27th (worked 24 hours), thus he/she earned two compensatory leaves. He/she is
automatically on compensatory leave for Tuesday (February 27th) so he can take the rest of
the day off. If he/she still needs to attend a meeting or presentation on Feb 27th, he/she can
just attend the meeting and go home after
The 2nd compensatory leave can be used within 60 days beginning Wednesday, February 28th
(earned compensatory leave shall expire on April 28th).
3. Earned compensatory leaves must be applied and approved in the timekeeping system to
be credited and used.
39
4. Compensatory leaves must be used as full whole day. Half day usage or a fraction thereof
shall be considered as whole day.
5. Compensatory leaves have a 60-day validity period, commencing from the day after the
date it was earned. Unused compensatory leaves after the 60th day are automatically
forfeited.
SECTION 12. ABSENCE WITHOUT LEAVE (AWOL)

1. An employee who fails to report to work for three consecutive (3) days without
informing the Agency (immediate supervisor, department head or Human Resources)
about his/her absence, through any communication channel, shall be flagged for
possible AWOL.
2. Human Resources shall contact the employee, if needed his/her immediate family, to
verify employees condition.
3. A notice of explain and a return to work order shall be sent to the employees residence
address on record, and shall be subjected to due process proceedings. Refer to Chapter
7 for details on due process.
40
CHAPTER 7: DISCIPLINARY ACTION AND SLIDE BACK RULE

SECTION 1. CLASSIFICATION OF PENALTIES & PROGRESSIVE DISCIPLINE
An employees offense may be classified as minor, major, serious, and extreme, with
corresponding penalties for every repeated offense:
Minor Offense
1st Offense
2nd Offense
3rd Offense
4th Offense
5th Offense
6th Offense
Verbal Warning
Written Warning
1 day suspension without pay
3 days suspension without pay
Final Written Warning
Termination of Employment
Major Offense
1st Offense
2nd Offense
Written Warning
5 days suspension without pay
Lowe Inc. | CHAPTER 7: Disciplinary Action and Slide Back Rule
41
3rd Offense
4th Offense

Serious Offense
1st Offense
2nd Offense

Extreme Offense
1st Offense
SECTION 2. DUE PROCESS

1. Due process shall always be observed. The following steps shall be done to any
employee charged with a violation:
a. Alleged employee is issued a Notice to Explain (NTE), which states the details of
the charges and the timeline for the employee to submit a written explanation
so that his/her side can be heard
b. If required, a hearing may be conducted to further discuss the merits of the case.
The employee has the option to bring a representative to assist him/her during
the hearing. A formal notice of hearing shall be sent out to all concerned parties.
c. Once the decision is made, a Notice of Decision (NOD) shall be sent to the
employee and actions as per the NOD shall be imposed.
2. Imposing of penalties shall only be done by Agency, through Human Resources, and not
by any individual.
SECTION 3. AGENCY DISCIPLINE MATRIX ON ATTENDANCE

The matrix below presents specific offenses and its corresponding penalty classification and any
other consequences on top of the prescribed penalty. The list below is not exhaustive and may
be updated from time to time. Should a scenario does not fall to any of the listed items below;
Human Resources shall review the scope and impact of the offense and shall assign the
appropriate penalty classification.
Category
Minor
Offense
Provision
Failed to file timesheets within the
deadline
Additional Consequence/s
Incorrect pay or zero pay, credit
back subject to submission of
42
written explanation to Human

Resources and approval of VP
Finance and CFO
Temporary disconnection from
the Lowe network, except
access to timekeeping system,
to be restored immediately
upon filing of timesheet
Non-exempt employees only: Tardiness
and/or undertime for 3 occurrences in
one pay period or 2 weeks)
Major
Offense
Failed to approve timesheets within the

deadline (applies only to timesheets filed
on time)
Incorrect pay or zero pay, credit

back subject to submission of
written explanation to Human
Resources and approval of VP
Finance and CFO
Temporary disconnection from
the Lowe network, except
access to timekeeping system,
to be restored immediately
upon filing of timesheet
Exempt employees only: Failure to

comply with department heads
prescribed common log-in time (6
occurrences of tardiness in a month
based on departments standard log-in
time)
3 occurrences of non-attendance to client
meetings/important business
engagements (where employees
presence is required/critical ) set
between 8:30AM-10:00AM or earlier
without reasonable justification and/or
advance notice
Serious
Offense
Use of early log-in and work from

home privileges for personal gain i.e.
deliberately coming in early so employee
Early log-in dates will be

disapproved and marked as
undertime, appropriate salary
43
Extreme
Offense
can go home early to attend to personal

matters (early log-in with no business
purpose), using work from home privilege
to evade leave deductions when
employee wants some personal time off,
etc.
deductions shall apply
3 occurrences of failure to meet

deliverables while working from home
Date/s when work from home

privilege was misused/abused
will be without pay, appropriate
salary deductions shall apply
Timesheet fraud (willful manipulation of

timesheet records for personal gain)
Employee to return salary paid

for the fraudulent filed dates
Fraudulent claim of benefits/related

entitlements i.e. solo parent leave, shield
leave, communication allowance, etc. ,
i.e. falsification of supporting documents
Employee to return salary

paid/benefit for the fraudulent
filed dates
Date/s when work from home

privilege was misused/abused
will be without pay, appropriate
salary deductions shall apply
If applicable and subject to

management prerogative,
employee shall be held
accountable for any financial
losses
Agency reserves the right to
pursue legal actions for the
damages caused by fraud
AWOL or any form of job abandonment

losses
damages caused by job
abandonment
Logging in or out using an access card

other than the employees own / logging
in or out for someone else / asking
Employee to return salary

paid/benefit for the fraudulent
swiped dates
44
someone to log in or out in ones behalf

losses
damages caused by fraud
SECTION 4. SLIDEBACK RULE

1. Sanction will slide back or be downgraded to the next lower offense should there be no
repeated violation for a period of 6 months.
For instance, an employee who was marked with 2nd offense will slide back to 1st
offense after 6 months. Should he/she commits the same offense after the slide back (6
months), it will be considered as 2nd offense and not as 3rd offense. Furthermore, an
employee with a verbal warning will have his/her warning erased on record should there
be no repeated violation after 6 months.
2. Slide back rule applies to offenses under the Minor and Major Offense categories only.
Serious and extreme offense cannot slide back and shall be on employees permanent
record.
45
CHAPTER 8: NON-WORKING DAYS AND WORK SUSPENSION

SECTION 1. LEGAL HOLIDAYS
1. The agency observes the following public holidays:
Regular Holidays
New Years Day January
1
Araw ng Kagitingan April
9
Maundy Thursday April
21
Good Friday April 22
Labor Day May 1
Independence Day June
12
National Heroes Day
Last Monday of August
Bonifacio Day
November 30
Christmas Day
December 25
Rizal Day December 30
Special (Non-Working) Days

Ninoy Aquino Day August 21
All Saints Day November 1
Last Day of the Year
December 31
Lowe Inc. | CHAPTER 8: Non-working Days and Work Suspension
46
2. The celebration of Eidl Fitr and Eidul Adha (date to be celebrated) and any other public
holiday not listed above shall be observed upon issuance of an official proclamation
from the government.
SECTION 2. AGENCY NON-WORKING DAYS
1. The following days are considered special non-working days for the Agency:
December 24 day (afternoon)
December 31 full day
2. Management may declare certain celebratory days as non-working for employees.
SECTION 3. WORK SUSPENSION
1. Work may be suspended in cases where employees life and safety are at risk.
Management may call off work for the following scenarios:
a. Severe flooding and torrential rain, without an official typhoon signal level
b. Act of terrorism i.e. bombing within a 5km radius of the Lowe office
c. Other disasters within the vicinity of the Lowe office i.e. fire, earthquake
2. Management shall release an official announcement, using all available communication
channels, to notify employees about the work suspension. Supervisors, managers and
employees must assist in making sure that their teams are informed of the work
suspension.
3. If typhoon signal no. 3 or higher is declared in the National Capital Region, work is
automatically suspended. Employees dont need to wait for an official announcement
for this case.
4. In events where severe weather disturbance and other life and safety scenarios pose
threats to the employees life, property and family, which prevents the employee from
reporting to work and no work suspension has been declared, the employee must notify
his/her immediate supervisor as soon as possible so he/she can be excused from work.
Absence may be charged to emergency leaves, compensatory leaves, or vacation leaves.
5. Agency-declared work suspension is charged to the house account as paid time-off.
Employees must ensure that proper tagging of work distribution is done to their
timesheets to avoid absence/undertime deductions.
47
SECTION 3-A. WORK SUSPENSION WHILE EMPLOYEE IS WITHIN OFFICE PREMISES

1. Upon declaration of work suspension, employees must notify external stakeholders i.e.
clients, suppliers, etc. that work has been called off in Lowe and work on adjusting
timelines and workload as needed
2. Employees within office premises may choose to stay in the office if they feel that the
route going home is not safe to take i.e. roads heavily flooded. Should they decide to
work while within office, they are entitled to day compensatory leave.
SECTION 3-B. WORK SUSPENSION WHILE EMPLOYEE IS OUTSIDE ON OFFICIAL BUSINESS

1. In case work is suspended and employee is still outside the office on official business,
the employee may go straight home.
2. Should the employee get stranded while on official business, he/she must contact his
immediate supervisor and Human Resources for assistance as soon as possible.
SECTION 3-C. WORK SUSPENSION WHILE EMPLOYEE IS ON LEAVE

1. If work is suspended before 12PM, employee on leave may cancel his/her leave and
charge absence to the Agency (House account).
2. If the announcement came out 12PM or beyond, employee on leave will charge day
to his/her leaves and the other half to the Agency (House account).
SECTION 5. VOLUNTARY TIME OFF DUE TO WEATHER CONDITIONS AND OTHER LIFE
& SAFETY SCENARIOS
1. In events wherein the impacted region of the life and safety scenario is limited only to a
few areas i.e. heavy rains and flooding in a few cities in Metro Manila only (not the
entire NCR), the Agency may offer voluntary time off to employees to allow them to go
home at an earlier time.
48
2. Voluntary time off is completely at the option of the employee and is chargeable to
employees vacation leaves, emergency leaves, or compensatory leaves.
SECTION 6. BUSINESS ENGAGEMENTS DURING NON-WORKING DAYS, HOLIDAYS AND
WORK SUSPENSION
1. Critical work deadlines cannot be postponed during non-working days, hence employees
are still expected to report for work. Those who worked on non-working days shall earn
compensatory leaves.
2. Meeting and other schedule cancellations due to non-working days and work
suspension must be properly coordinated, with all attendees informed.
49
ANNEX A. ILLNESS REPORT FORM
ILLNESS REPORT FORM

EMPLOYEE DETAILS
INSTRUCTIONS
STEP 1: FILL OUT THE
EMPLOYEE NO.
_______________________________________
FORM
EMPLOYEE NAME
_______________________________________
Use this form to report
DEPARTMENT
_______________________________________
absences due to MINOR &
NO. OF DAYS ABSENT
_______________________________________
NON-CONTAGIOUS illness
that lasted for 2 days or
Please describe the illness and/or symptoms
more.
that you experienced while you were away from work:

__________________________________________________________________
STEP 2: SUBMIT TO HR
__________________________________________________________________
Submit to HR and get a fit
__________________________________________________________________
to work validation
__________________________________________________________________
__________________________________________________________________
STEP 3: GIVE FORM to
I attest that the information about my reported illness are true and correct. I
SUPERVISOR
understand that falsely reporting my illness/abuse of sick leave benefit may be
Submit validated fit-to-
subjected to disciplinary action.
work form to supervisor for

reference and filing
____________________________________
Employees Signature
FOR HR/TIMEKEEPING USE ONLY
Application Filed on: _________________
Sick Leaves Utilized: _______________________
Received by: _______________________
Available Sick Leaves to Date: ________________
Remarks:
Verified by: _________________________________

Recommendation/s:
[ ] MAY REPORT BACK TO WORK
[ ] MAY REPORT BACK TO WORK BUT WITH THE FOLLOWING LIMITATIONS:
_______________________________________
[ ] ENDORSE TO PHYSICIAN/REQUIRE MEDICAL CERTIFICATE
MANAGEMENT RESERVES THE RIGHT TO ENDORSE

EMPLOYEES FOR ADDITIONAL MEDICAL
CONSULTATIONS WHEN THE NEED ARISES. IT IS
HIGHLY RECOMMENDED THAT YOU SEEK
PROFESSIONAL MEDICAL ADVICE EVERY TIME,
EVEN FOR MINOR AILMENTS. IF SYMPTOMS PERSIST,
PLEASE CONSULT YOUR DOCTOR ASAP.
VALUCARE HOTLINE: +63 2 6873219 / 0917-8862892
Lowe Inc. | ANNEX A. Illness Report Form
50
ANNEX B. WORK FROM HOME COMMUNICATION ALLOWANCE REIMBURSEMENT FORM
WORK FROM HOME COMMUNICATION

ALLOWANCE
REIMBURSEMENT FORM
EMPLOYEE NAME/PAYEE:
AMOUNT:
CLIENT:
PROJECT:
COST CENTER/SBU:
DATES OF WORK FROM

HOME:
TOTAL NO. OF DAYS:
WORK FROM HOME
LOCATION/S & ADDRESS/ES
1.
2.
3.
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
PURPOSE OF WORK FROM

HOME:
I affirm to the best of my knowledge that the items reported on this expense report are accurate, complete, and
comply with the company policies of the Interpublic Group of Companies and Lowe Inc.
________________________________
________________________________
Employees Signature
Printed Name & Signature of Approver
ATTACH E-MAIL TRAIL OF WORK FROM HOME APPROVAL AS PROOF OF APPROVED WORK FROM HOME
Lowe Inc. | ANNEX B. Work from Home Communication Allowance Reimbursement Form
51
ANNEX C. ACCESS CARD REPLACEMENT REQUEST FORM
ACCESS CARD REPLACEMENT

REQUEST FORM
Fill out and sign this form and submit to Admin immediately
upon loss/damage of access card.
Name:
___________________________________________________________
Department:
___________________________________________________________
Reason for
replacement:
____ Damaged access card

____ Lost access card
Date Requested:
___________________________________________________________
New access card number _____ _____ _____ _____

Received by (Admin): _________________
Date received: ______________________
- Admin Copy ------------------------------------------------AUTHORIZATION TO DEDUCT FOR ACCESS CARD REPLACEMENT
In lieu of my request to replace my damaged/lost
access card, I hereby authorize Lowe Incorporated to
deduct the amount of P150.00 from my salary in the
next pay period (ONE-TIME DEDUCTION OF P150)
scheduled on ________________________(date of next
pay out).
_________________________________
Employee Signature over Printed Name
PAYROLL VERIFICATION:
_______________________________
Sr. Financial Analyst Cost and Compensation
Date Signed: ______________________
Lowe Inc. | ANNEX C. Access Card Replacement Request Form
52
ANNEX D. SOLO PARENT LEAVE APPLICATION FORM
SOLO PARENT LEAVE APPLICATION FORM

INSTRUCTIONS
EMPLOYEE DETAILS
STEP 1: FILL OUT THE FORM
EMPLOYEE NO.
_______________________________________
Use this form to avail of the Solo
EMPLOYEE NAME
_______________________________________
Parent Leave benefits.
DEPARTMENT
_______________________________________
CIVIL STATUS
_______________________________________
Submit to HR together with your
SPOUSE
_______________________________________
supporting documents for
CHILDREN &
approval
BIRTHDATE/S
STEP 2: SUBMIT TO HR
HOW TO GET A DSWD SOLO

PARENT IDENTIFICATION CARD
1.
Go to your local DSWD Office

(City/Municipal Hall)
2.
Present a baranggay
certificate residency,
documents/evidence that
you are a solo parent e.g.
death certificate of spouse,
declaration of nullity of
marriage, etc.)
3.
ITR or certification from the

baranggay/municipal
REASON FOR AVAILMENT (PLEASE CHECK APPLICABLE ITEM)

___ Death of Spouse
___ Physical and Mental incapacity of spouse as certified by public medical practitioner
___ Imprisonment of the spouse for at least one year
___ Legal or de facto separation from spouse for at least one year
___ Annulment of marriage as decreed by a court or church
___ Abandonment of spouse for at least one year
___ Gave birth as a result of rape and crimes against chastity / Woman keeps and raises
her child
___ Unmarried mother or father who has preferred to keep the child instead of others
caring for him/her
___ Person who solely provides parental care and support to a child / A duly licensed
foster parent of DSWD, or duly appointed legal guardian by the court through adoption or
legal guardianship
___ Family member who assumes the responsibility as head of family as a result of death,
abandonment, prolong absence or disappearance of parents/solo parent for at least one
year
treasurer
I attest that the information about my solo parent status are true and correct.
Employees Signature: ___________________________________
HR Approval: __________________________
Lowe Inc. | ANNEX D. Solo Parent Leave Application Form
53
ANNEX E. ADDITIONAL INFORMATION
SSS Sickness Benefit

http://www.sss.gov.ph
Republic Act 8972: Solo Parents Welfare Act of 2000
http://www.congress.gov.ph/download/ra_11/RA08972.pdf
Republic Act 9262: Anti-Violence against Women and their Children Act
Republic Act 9710: Magna Carta for Women
In case of broken link, please go to the main website.
Lowe Inc. | ANNEX E. Additional Information
54

2012 Attendance and Leaves

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

2012 Attendance and Leaves

Uploaded by

Copyright:

Available Formats

&

This document contains confidential information of Lowe

Lowe Inc. | Table of Contents

CHAPTER 4: Timesheet Correction, Administration, and Approval Policy ...................................................................24

Section 2. Due Process .........................................................................................................................................42

Lowe Inc. | Table of Contents

Lowe Inc. | Introduction

Lowe Inc. | Policy Highlights

Lowe Inc. | Definition of Terms

Lowe Inc. | Definition of Terms

Lowe Inc. | Definition of Terms

CHAPTER 1: ATTENDANCE POLICY FOR NON-OT PAID EMPLOYEES

Lowe Inc. | CHAPTER 1: Attendance Policy for Non-OT Paid Employees

SECTION 3. DEPARTMENT HEAD PREROGATIVE SUPERSEDES SEMI-FLEXIBLE WORK

SECTION 4. EMPLOYEES PERFORMANCE AND ATTENDANCE TO BUSINESS

SECTION 5. OFFSET CREDITS

Lowe Inc. | CHAPTER 1: Attendance Policy for Non-OT Paid Employees

No. of Offset Leave

Lowe Inc. | CHAPTER 1: Attendance Policy for Non-OT Paid Employees

SLs/ELs) and undertime (except

day Offset Credit per

Employee has earned a certification

1/2 day Offset Credit per

Employee has referred an applicant

day Offset Credit per

Supervisor/Manager has submitted

day Offset Credit for

1. Correct PDP form has been

1 day Offset Credit for

Lowe Inc. | CHAPTER 1: Attendance Policy for Non-OT Paid Employees

Employee rendered an average of 30

Offset Credits for

Offset Credits for

Other activities may qualify for offset credits, subject to the

SECTION 7. OVERTIME MEAL ALLOWANCE FOR NON-OT PAID EMPLOYEES

2. Approval of meal allowance reimbursement shall be based on approved timesheets.

Lowe Inc. | CHAPTER 1: Attendance Policy for Non-OT Paid Employees

SECTION 2. OVERTIME PAY

Lowe Inc. | CHAPTER 2: Attendance Policy for OT-Paid Employees

SECTION 3. OT LATE-OFFSET FOR OT-PAID EMPLOYEES

Lowe Inc. | CHAPTER 2: Attendance Policy for OT-Paid Employees

Lowe Inc. | CHAPTER 3: Work from Home Policy

SECTION 3. APPROVAL TO WORK FROM HOME

President & CEO

Lowe Inc. | CHAPTER 3: Work from Home Policy

Employee has no assigned company phone

Employee has no assigned company phone

Lowe Inc. | CHAPTER 3: Work from Home Policy

Employee has assigned company phone

Employee has assigned company phone

Employee has assigned company phone

3. Communication allowance shall be in the form of reimbursement to be claimed by

SECTION 5. REPORTING OF ACTIVITIES WHILE WORKING FROM HOME

SECTION 6. EMPLOYEES PERFORMANCE WHILE WORKING FROM HOME

Lowe Inc. | CHAPTER 4: Timesheet Correction, Administration, and Approval Policy

4. Approvers are instructed to flag employees with manual corrections due to

Total Card Replacement Cost

SECTION 4. ASSIGNMENT OF TIMESHEET APPROVERS

SECTION 5. DUAL APPROVERS

SECTION 6. APPROVAL LIMITATIONS

SECTION 7. CHANGE IN APPROVERS

Lowe Inc. | CHAPTER 4: Timesheet Correction, Administration, and Approval Policy

Lowe Inc. | CHAPTER 5: Timesheet Closing Policy

End of business day