1. Governing Sources

Instrument	Key Content
Labor Code of the Philippines (PD 442, as renumbered 2016) – Arts. 297-301 (old 282-285)	- Just & authorized causes for dismissal (Arts. 297-299) - Employee-initiated termination/resignation (Art. 300) - Separation-pay rules (Art. 298) (Lawphil, Lawphil)
DOLE Dept. Order 147-15	IRR on termination for just/authorized causes (procedural due-process, notice to DOLE & employees, payment of separation pay)
DOLE Labor Advisory 06-20	Final-pay within 30 days & Certificate of Employment (COE) within 3 days of request (World Law Group, Lexology)
Supreme Court jurisprudence	Resignation validity, acceptance, damages, constructive dismissal, training bonds, separation pay in lieu of reinstatement (e.g., Esico v. Alphaland, G.R. 216716	2021; Barbosa line of cases, 2024) (Lawphil, Lawphil)
Revenue Code § 32(B)(6)(b) & BIR Rulings/RMOs	Tax exemption of involuntary separation pay; taxation of voluntary resignation benefits (Grant Thornton Philippines, Respicio & Co.)

2. Resignation in Philippine Law

2.1 Ordinary (30-day) Resignation

Art. 300 (a) allows an employee to quit “without just cause” by giving written notice at least 30 days before the intended date. Failure to give notice entitles the employer to claim proven damages.

2.2 Immediate Resignation for “Just Cause”

Under Art. 300 (b), no prior notice is required when the resignation is prompted by any of five injustices (serious insult, inhuman treatment, commission of a crime, disease, or other analogous causes). The quitting employee still has to undergo clearance, but cannot be compelled to stay.

2.3 Does the Employer Have to “Approve”?

Philippine jurisprudence is divided, but the core rules are:

Unqualified letters – When an employee’s resignation is unconditional, acceptance is not indispensable; the act is unilateral and effective on the date specified.
Conditional or qualified letters – If effectivity is subject to a future date or condition, employer acceptance/approval is necessary (Mobile Protective v. Ompad, Chua v. Goya, etc.). (Lawphil)
Constructive-dismissal masquerading as “resignation” – The employer bears the burden of proving voluntariness; otherwise the act is treated as illegal dismissal with the usual monetary consequences. (Lawphil)

2.4 Training Bonds & Liquidated Damages

Employees who resign before a contractually agreed “lock-in” period may be liable for reimbursement of training costs, but collection suits lie in regular courts (not NLRC) because the cause of action is contractual, as clarified in Esico (G.R. 216716).

3. Final Pay, Clearance & COE

Obligation	Prescribed Period	Covered Items
Final Pay (“back pay”)	30 calendar days from separation, any cause	All earned salary, pro-rated 13th-month, unused leave, separation pay if applicable, other contract/CBA benefits (World Law Group, hglaw.ph)
Certificate of Employment	3 calendar days from employee’s request	Dates of employment & nature of work (Lexology)

The employer may link release to a lawful clearance process, but the 30-day clock keeps running; unreasonable delay is a labor-standards violation actionable via DOLE’s Single-Entry Approach (SEnA).

4. Separation Pay (“Separation Fees”)

4.1 Statutory Separation Pay for Authorized Cause Terminations

(Art. 298, formerly 283)

Ground	Rate
Installation of labor-saving devices or redundancy	1 month pay per year of service (fraction ≥ 6 months = 1 year) or 1 month, whichever is higher (Lawphil)
Retrenchment, closure not due to serious losses, disease	½-month pay per year of service or 1 month, whichever is higher (Lawphil)

Notes

“Pay” means latest basic salary plus regularly received allowances (SC cases 2022-2024).
Procedural due-process: twin 30-day written notices to the worker and DOLE; failure converts dismissal to illegal, with full back-wages plus separation pay in lieu of reinstatement.

4.2 Separation Pay in lieu of Reinstatement (Illegal/Constructive Dismissal)

Where reinstatement is impracticable or relations are “strained”, the NLRC or courts award one (1) month pay per year of service, plus back-wages until finality of the decision (Barbosa / Dumapis line). (Lawphil)

4.3 No Statutory Separation Pay on Voluntary Resignation

Resignees receive only final pay — unless:

a company policy, CBA, employment contract, or goodwill package grants something extra; or
the resignation is involuntary (e.g., constructive dismissal), in which case rules in 4.2 kick in.

4.4 Tax Treatment

Scenario	Tax Status
Authorized-cause separation, redundancy, retrenchment, closure, disability, death	Exempt from income & withholding tax under NIRC § 32(B)(6)(b); employer secures a BIR Certificate of Tax Exemption per RMO 66-2016. (Grant Thornton Philippines)
Voluntary resignation separation incentives	Taxable as compensation income; regular graduated rates apply. (Respicio & Co.)

5. Common Compliance Checklist for Employers

Document receipt of the resignation letter, mark the intended last-working day, and issue written acceptance (or qualified reply) promptly.
Start clearance immediately; coordinate surrender of assets, offsets for verified liabilities, and statutory certificates (BIR 2316, Pag-IBIG, SSS).
Calculate separation pay if invoking an authorized cause or settling an illegal-dismissal case; use inclusive years of service and include regular allowances.
Disburse final pay within 30 days regardless of clearance status; any undisputed portion must be paid even if property accountability is still unresolved.
Issue COE within 3 days; penalties for refusal include administrative fines and damages.
Keep proof of DOLE notices (authorized-cause cases) to avoid findings of illegal dismissal.

6. Practical Tips for Employees

Give written 30-day notice unless your situation squarely fits Art. 300(b).
Secure HR acknowledgment; follow up on acceptance to lock in your effectivity date.
Request COE and final-pay computation in writing so the 3-/30-day clocks start.
If offered a quitclaim, read carefully; valid quitclaims bar later money claims only if executed voluntarily & for reasonable consideration.
For lock-in/training clauses, negotiate; the employer still bears the burden of proving actual costs.
If pressured to “resign”, document the coercion and file a constructive-dismissal case instead.

7. Conclusion

The 30-day resignation rule, the 30-/3-day final-pay & COE rule, and the separation-pay matrix under Art. 298 form the backbone of Philippine post-employment law. Layered on top are jurisprudential doctrines on acceptance, damages for “wrongful resignation,” constructive dismissal, and tax regulation. Mastery of these rules helps both workers and businesses exit the employment relationship with compliance — and dignity — intact.