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No employer-employee relationship
Under No Work-No Pay Arrangement
COS/MOA/Job Orders not provided with benefits (PERA/ACA/13th
month pay/CNA Incentives, PIB, etc.)
No job security/permanent contractuals
Varying rates of taxation across agencies
Varying contracts of COS/MOA Workers/Job Orders across
agencies
Prevalence of COS/MOA/JOs in LGUs
Summary of Oversight
Agency Responses
Roundtable Discussion on MOA/COS/Job Order Workers
December 1, 2016, DSWD Central Office
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