MEMORANDUM ORDER NO. 28
MODIFYING PRESIDENTIAL DECREE NO. 851 REQUIRING ALL EMPLOYERS TO PAY THEIR EMPLOYEES A 13TH MONTH PAY
Section 1 of Presidential Decree No. 851 is hereby modified to the extent that all employees are hereby required to pay all their rank-and-file employees a 13th month pay not later than December 24 of every year.
Done in the City of Manila, this 13th day of August in the year of Our Lord, nineteen hundred and eighty-six.
(SGD.) CORAZON C. AQUINO
President of the Philippines