1. What is the income tax rule of 13th month pay as stated in the in PD 851?

2. If a female employee is pregnant and not legally married, is she still entitled to RA 8282 also known as Maternity Leave Benefits? Explain.

3. If a male employee's legal wife giving birth to their child but not physically living together because of the workstation or occupation, is the male employee still entitled to the paternity leave benefit? Explain.

4. The maternity leave benefit shall be for one hundred five (105) days with full pay, is there a chance to allow for the mother to transfer 7 days of her 105 days of maternity leave to the father? Explain.