Entitlement to Payslips for Part-Time Faculty Employees in the Philippines

This guide explains the right of part-time faculty to receive payslips in the Philippines, what those payslips must contain, how often and how they should be issued, and what to do if they’re not provided. It’s written for both school administrators and instructors engaged on a per-hour, per-subject, or per-term basis in private or public higher education and basic education institutions.

Bottom line: If you are an employee (even if fixed-term, semester-based, or part-time), you are entitled to a clear, itemized payslip every payday. This is part of the Department of Labor and Employment’s (DOLE) general labor standards on wage transparency and record-keeping.

1) Who is covered?

Part-time faculty hired as employees. Most schools hire part-time lecturers/instructors on fixed-term (e.g., per semester) employment. Under the “Brent School” doctrine, fixed-term arrangements in schools are recognized but still create an employer–employee relationship for the term. Employees—whether full-time or part-time—are covered by the Labor Code’s wage rules and DOLE’s labor standards, which include issuance of payslips.
Public school/HEI part-time faculty. State universities/colleges (SUCs), local universities/colleges (LUCs), and DepEd schools follow government compensation and civil service rules, but the right to an itemized statement of pay still applies (often via agency e-payslip systems).
Independent contractors. If a lecturer is truly an independent contractor (rare in routine teaching because the school typically exercises control over teaching schedules, syllabi, assessments, etc.), wage-related rules—including mandatory payslips—do not apply. However, labels don’t control; if the four-fold test (selection, payment of wage, power to dismiss, control) points to employment, the teacher is an employee and entitled to payslips and other benefits.

2) Legal foundations (plain-English summary)

Labor Code (wages, deductions, records). The Code requires lawful payment of wages, limits deductions, and obliges employers to keep payroll and wage records. In DOLE inspections under the Labor Laws Compliance System (LLCS), one of the standard compliance points is issuance of itemized payslips each payday and maintenance of corresponding payroll records.
Statutory deductions and contributions. Because employers must withhold and remit income tax and government contributions (SSS, PhilHealth, Pag-IBIG), they must itemize these deductions. The payslip is the standard way to do so.
Data protection. Payslips contain personal and sensitive information. The Data Privacy Act requires employers to safeguard payslip data, disclose only as necessary, and control access (especially for e-payslips).
Special laws. The Domestic Workers Act explicitly mandates payslips for kasambahays; while a different sector, it reflects the national policy favoring transparent, written, itemized wage statements—a principle DOLE applies generally through its labor standards.

You don’t need to memorize rule numbers: in practice, every DOLE compliance audit expects schools to issue payslips that are clear, complete, and given every payday.

3) What must be in a payslip?

At minimum, each payday, the payslip should show:

Employer details – school name and address (or campus).
Employee details – faculty name, ID/employee number, tax ID (full TIN is often omitted/partially masked for privacy), and employment type (part-time/fixed-term).
Pay period covered – inclusive dates.
Rate(s) of pay – per lecture/lab hour (or per subject/assignment), and any differentials.
Time/units basis – total paid contact hours (and, if applicable, confirmed substitution hours, consultation/advising hours if paid, lab hours, or other unit measures).
Gross earnings, broken down, for example:
- Regular lecture hours
- Laboratory hours (if different rate)
- Overload/extra assignments
- Substitution pay
- Holiday pay (if classes were officially held and paid)
- Night shift differential (rare in schools, but if applicable)
- Honoraria (if taxable compensation, not reimbursements)
- Pro-rata 13th-month accrual or payout (when applicable)
Itemized deductions, such as:
- Withholding tax on compensation
- SSS, PhilHealth, Pag-IBIG contributions
- Salary loans (SSS/Pag-IBIG/company), union dues (with authorization), other lawful deductions
- Absences/tardiness and withholding for no-work, no-pay—but only if properly documented and consistent with policy/CBA
Net pay and pay date.
YTD (year-to-date) summaries (best practice), especially taxes and contributions.

Electronic vs paper. Either is fine. E-payslips are valid if they’re accessible on payday, secure, and downloadable/printable upon request. Paper payslips must be readable and given individually (never posted publicly).

4) Frequency, timing, and delivery

Every payday. If the school pays twice a month, payslips must be issued each payroll run.
Final pay. When employment ends (e.g., at term’s end or resignation), DOLE guidance expects final pay to be released within a reasonable period (commonly 30 days absent a different policy/CBA). A final payslip should itemize all amounts: unpaid hours, 13th-month balance, leave conversions (if applicable), tax/contribution adjustments, and last deductions.
Corrections. If mistakes occur (e.g., an uncounted substitution), the employer should rectify by the next payroll and reflect adjustments in the next payslip.

5) Deductions: what’s allowed and what isn’t

Allowed by law: tax withholding; SSS/PhilHealth/Pag-IBIG; court-ordered deductions; authorized union dues/check-off; government-mandated loans and lawful company loans with the faculty member’s written consent.
Not allowed: penalties or charges not authorized by law/policy/CBA or without written consent; deductions that effectively push take-home pay below lawful minimums for covered work; blanket “miscellaneous” deductions with no basis.
Payslip rule: All deductions must be itemized with clear labels and amounts.

6) Points specific to part-time faculty pay

Hourly/Per-assignment basis. Schools commonly set per-lecture and per-laboratory hour rates. The payslip must show how many paid hours were recognized for the period and at what rate(s).
Cancellations and substitutions.
- If a class is canceled for reasons not attributable to the teacher and the school’s policy/CBA pays for such cancellations, the payslip should reflect the paid hours.
- Substitution work must be tracked (load slips, dean approvals) and paid at the applicable rate.
Overload/extra classes. Extra assignments beyond the base load should be distinctly shown.
Pro-rata benefits. Part-time employees are generally entitled to 13th-month pay proportional to total basic pay received in the calendar year. Other benefits depend on law, school policy, or CBA. If paid during the year, the payslip (or a December statement) should show the computation.
Overtime/night differential/holiday pay. Often inapplicable in academic settings because of how teaching hours are structured, but if a faculty member actually renders qualifying work (e.g., scheduled classes on a regular holiday per school policy), corresponding premiums should appear in the payslip.
Multiple employers. Many part-time faculty teach at more than one school. Each employer must:
- issue its own payslip;
- withhold taxes and remit contributions based on the compensation from that employer; and
- issue BIR Form 2316 after year-end for the compensation it paid. (Faculty with multiple employers generally cannot use substituted filing and should file an annual return; payslips and 2316s are the key proofs.)

7) Privacy and e-payslips

Security. E-payslips should be on secure portals or encrypted emails. Avoid mass CCs, shared folders without access control, or printing payslips on shared bulletin boards.
Data minimization. Don’t display full government ID numbers unless necessary (mask where possible).
Access. Employees should be able to retrieve past e-payslips and request printed copies.

8) Record-keeping and retention

Employers should keep payroll and payslip records for at least three (3) years (aligned with the 3-year prescriptive period for money claims), though longer retention is prudent.
Employees should keep payslips and annual tax certificates for at least three (3) to five (5) years for DOLE claims or tax purposes.

9) If payslips aren’t issued—or are wrong

Raise internally first. Send HR/Payroll a written request specifying the missing/incorrect items (e.g., “lab hours on Sept 1–15 not counted”).
Check the policy/CBA. Many CBAs and faculty manuals commit to electronic or printed payslips each payday—cite the clause.
DOLE assistance. You may file a request for assistance with the nearest DOLE Regional/Field Office under the Single-Entry Approach (SEnA) for quick, no-lawyer conciliation.
Formal complaint. For unpaid wages or illegal deductions, you can file a money claim; payslips (or the lack thereof) are critical evidence.
Data privacy incident. If a payslip was mishandled (e.g., emailed to the wrong person), report it to the school’s Data Protection Officer; serious breaches may be notifiable.

10) Practical checklists

For HR/Payroll (schools)

Issue itemized payslips every payday (paper or electronic).
Show: employer & employee info, pay period, rates, units/hours, breakdown of earnings, itemized deductions, net pay, date.
Keep signed acknowledgments (for paper) or access logs (for e-payslips).
Ensure lawful deductions only and written consent where required.
Maintain payroll/payslip records ≥ 3 years; enable retrieval.
Protect data: secure portal, minimal exposure, restricted access.
For part-time loads: integrate registrar/dean load slips and substitution approvals into payroll cutoffs.

For part-time faculty

Keep personal copies of all payslips.
Track your approved teaching load, substitutions, cancellations, and published rates.
Verify statutory deductions (SSS/PhilHealth/Pag-IBIG, tax) and loan deductions.
At year-end, reconcile payslips with your BIR Form 2316(s).
If something is off, write HR promptly and keep the paper trail.

11) Sample payslip structure (template)

School: ABC University – Manila Campus
Employee: Maria D. Santos (Faculty ID 12345)
Position/Type: Part-Time Lecturer (Fixed-Term)
Pay Period: 01–15 September 2025 | Pay Date: 15 September 2025

Earnings

Lecture Hours: 24 hrs × ₱800/hr = ₱19,200
Lab Hours: 6 hrs × ₱900/hr = ₱5,400
Substitution: 3 hrs × ₱800/hr = ₱2,400
13th-Month (pro-rata accrual): ₱1,135 Gross Pay: ₱28,135

Deductions

Withholding Tax: ₱2,150
SSS: ₱1,125
PhilHealth: ₱450
Pag-IBIG: ₱100
SSS Salary Loan: ₱1,000 Total Deductions: ₱4,825

Net Pay: ₱23,310

(Notes: 2 hrs class cancellation on Sept 5 paid per policy; verified load slip ref #LS-2025-0915.)

12) Policy clause you can adopt (schools)

Payslips. The University shall issue to all faculty members, whether full-time or part-time, an itemized payslip every payday, in printed or electronic form. Each payslip shall reflect the pay period covered; applicable rates; total compensated hours/units per assignment; gross earnings with breakdown; lawful and itemized deductions; and net pay. Electronic payslips shall be accessible on payday, printable on request, and protected in accordance with the Data Privacy Act. Payroll records, including payslips, shall be retained for at least three (3) years.

13) FAQs

Can a school refuse to give a payslip because the faculty is part-time? No. If you are an employee, you are entitled to an itemized payslip regardless of full-time or part-time status.
Are screenshots of a payroll portal enough? Yes, if they show all required details and are accessible on payday; the school should provide a printable version upon request.
What if I’m paid by “honorarium”? If you are in fact an employee (control over work, fixed schedules, etc.), the label “honorarium” does not negate your right to a payslip and other statutory benefits.
How long do I keep payslips? Keep them for at least three years; five years is safer for tax reconciliation.

Final notes

This article provides general information, not legal advice. School CBAs, faculty manuals, and specific DOLE issuances in your region may add details (e.g., formatting, portals).
A well-prepared payslip is not only a legal compliance item—it prevents disputes, speeds up DOLE checks, and shows respect for your faculty.

If you want, I can turn this into a one-page payslip policy or a faculty-facing explainer PDF tailored to your school’s setup.