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8box Solutions Inc.


Contact Number: 09369340340

REVENUE MEMORANDUM CIRCULAR NO. 53-2020 issued on May 27, 2020 circularizes Joint Memorandum Circular (JMC) No. 002-2020 re: amendment to the DOF-BIR-SSS JMC No. 001-2020, titled ‘Guidelines for the Availment of the Small Business Wage Subsidy Measure”.

The addendum is being issued to amend Item VI (General Guidelines) and IX (Roles and Responsibilities) of JMC No. 001-2020 to read as follows:

“1. xxx
“xxx xxx xxx
“3. The pre-qualified small-business employers shall apply for the SBWS through the ‘My.SSS’, accessible in the SSS website (, unless notified otherwise by SSS through email. In which case, the pre-qualified small business employer shall apply by submitting the documentary requirements to

“Applications shall be accepted until May 8, 2020. However, the following small business employers may be allowed to complete their application for the program
until May 19, 2020, to wit:

“(1) Those who have requested/appealed for pre-qualification with the BIR on or before April 30, 2020, and upon review by the BIR of their records are found to be compliant with BIR rules, and “(2) Those that were already able to successfully submit applications with SSS within the deadline of May 8, 2020, but have been notified by SSS as having employees who are tagged as ‘lacking/invalid credentials (pre-payout),’ and are classified under nonessential industries in regions with the highest concentration of employer applicants as determined by the SBWS Task Force.

“Provided, further, that entitlement to the wage subsidy shall be subject to the eligibility requirements and conditions as provided under the JMC No. 001-2020,
and availability of funds.

“Applications submitted manually or through other means not sanctioned shall not be entertained.
“xxx xxx xxx
“4. The small business employers shall include in their application the eligible employees based on Item IV (Eligibility Criteria for Employees) above. The small business employers shall certify to the truthfulness, accuracy and completeness of the information provided. Employers who misrepresent in their applications the fact of payment of wages or other material facts relevant to the eligibility of their employees shall be liable for refunding the government the amount of the wage subsidy granted by depositing the same to a designated bank account, subject to guidelines to be issued by the SBWS Program Task Force.
“xxx xxx xxx
“7. The SBWS shall be paid out in two-tranches. The first tranche (representing the first month) shall be paid out from April 29 to May 15, 2020, while the second tranche (representing the second month) shall be paid out from May 16 to 31 2020: Provided that, the Secretary of Finance, upon recommendation of the SBWS Program Task Force, and under highly justifiable circumstances as may be necessary to achieve the purpose of the SBWS Program, may extend the payout periods: Provided, further, that employees who have received benefits from the DOLE’s CAMP and other similar programs may be eligible under SBWS but the wage subsidy for the second tranche under the SBWS shall be net of any amount received under the said programs.
“xxx xxx xxx”
For purposes of the full implementation of the SBWS, apart from the inherent functions in their respective charters, the following government agencies are mandated to perform the hereunder roles and responsibilities:
A. Department of Finance
“1. xxx
“xxx xxx xxx
“3. Subject to the execution of a Data Sharing Agreement, the DOF shall receive from the DOLE the list of CAMP applicants with the following details: name of establishment, workers paid under CAMP, workers of said establishments who applied for CAMP but were not paid, to determine the qualification of employees under the SBWS, for the purpose of measuring the effectiveness of the SBWS and the socio-economic impact thereof, and to perform pre-processing of the DOLE CAMP list data and cross matching it with SBWS list of beneficiaries in the first tranche;
“xxx xxx xxx
“6. Subject to the execution of a data sharing agreement, provide the SSS with the cross-matched SBWS list of beneficiaries in the first tranche and DOLE CAMP list data for the purpose of tagging the SBWS beneficiaries as CAMP recipients to effectively validate pre-qualified small business employees for tranche 2 of the SBWS