Mr. Tan is employed in ABM Corporation. He received the SMW for 2018 in the total amount of 180,000, exclusive of the 13th month pay. In the same year, he also received overtime pay of 55,000, hazard pay of 23,000 and 13th month pay of 20,000. He also received commission income from the same employer of 20,000, thus, total income received amounted to 298,000.