a. The government and any of its

political subdivisions, including

government-owned and -controlled

corporations, except corporations that

essentially operate as private

subsidiaries of the government.

b. Employers that already pay their

employees the 13th month pay once or

more times in a calendar year, or its

equivalent during the issuance of P. D.

851.

c. Employers of household helpers and

persons who work for the personal

services of another in relation to such

workers.

d. Employers of those who are paid

purely on a commission, boundary, or

task basis, and those who have a fixed

amount for performing specific work,

regardless of the time consumed in the

performance unless the workers are

paid on a piece rate basis, in which

case the employer shall grant the

required 13 month pay to such

workers.