US Employer Home-based Jobs In the Philippines

Dear counsels:

I hope you can help me with the ff:

a.) A US-based employer whose services and products are being conducted "home-based" in the Philippines by filipino citizens is subject to the Labor Code?
NOte: Said owner is in the process of registration in the Philippines and is considered since December as "Pre-Operating". Currently, the pre-operating company has an office where the former home-based "employees" are reporting to since start of January.

IF said company, located in the US is subject to the Philippine Labor Code:
b.) Prior the registration of, and classification of the company as a "pre-operating" company were all income derived from the execution of services by the filipino citizens subject to tax?
c.) Can "employees", terminated before the registration or incorporation (whilst home-based) file a labour case against the company under the ff premises:
c.a.) Terminated due to non-performance (before and during registration and incorporation of said company?(whilst home-based);
c.b) Terminated due to "inappropriate behavior" e.g. degrading use of language referring to a woman's private parts and women in general in public. (IN the office during Pre-Ops)

Thank you for finding time to read my post.
Have a good evening!

rafahauptman wrote:

a.) A US-based employer whose services and products are being conducted "home-based" in the Philippines by filipino citizens is subject to the Labor Code?
NOte: Said owner is in the process of registration in the Philippines and is considered since December as "Pre-Operating". Currently, the pre-operating company has an office where the former home-based "employees" are reporting to since start of January.

Determine if that US based employer had an actual/physical office here in the Philippines.

If it has, then subject to labor code. Otherwise, not subject to LC, further in this case, the "home-based" employees are considered as independent contractor.

rafahauptman wrote:
IF said company, located in the US is subject to the Philippine Labor Code:
b.) Prior the registration of, and classification of the company as a "pre-operating" company were all income derived from the execution of services by the filipino citizens subject to tax?

Yes. Subject to tax, among others the VAT(Value added tax) because these filipino citizens are rendering their "SERVICES".

rafahauptman wrote:
c.) Can "employees", terminated before the registration or incorporation (whilst home-based) file a labour case against the company under the ff premises:
c.a.) Terminated due to non-performance (before and during registration and incorporation of said company?(whilst home-based);

ASSUMING, that the filipino employees are considered as regular employees, then, termination by reason of non-performance is not a valid reason to terminate the employees services, regardless the same was done before, during or even after the incorporation of your company. Thus, THEY(Filipino employees) have the right to file a labor case against the company.

rafahauptman wrote:
c.b) Terminated due to "inappropriate behavior" e.g. degrading use of language referring to a woman's private parts and women in general in public. (IN the office during Pre-Ops)

The penalty To terminate the employees services by reason of that is too harsh. Just give them an infraction or a memo to that effect.

Dear tsi ming choi, thank you for the invaluable output on this matter - I appreciate it. I will relay your message to a friend. Btw, it is not my company Thanks and have a good day!