People who are not entitled for a Retirement Pay Clarification

Good day Everyone! I'd like to ask assistance regarding the situation of my aunt. She's was with the company for more than 25 years then she retired a month ago. Her boss is claiming that she is not eligible for a retirement pay because their company is small with less than 10 employees. I did some research on this and yes, I saw that under labor code it is one of the exemption. A company that has less than 10 employees is exempted from providing a retirement pay to their employees. I just want to know if there are also exemption regarding this rule. I would really appreciate any feedback. Thanks in advance!

I don't think an exemption has an exemption. Just ask DOLE for a direct advice since your aunt's boss is right