The Omnibus Rules Implementing the Labor Code requires that the employer maintains a payroll as evidence of payment of wages and monetary benefits, viz:
SEC. 6. Payrolls. – (a) Every employer shall pay his employees by means of payroll wherein the following information and data shall be individualy shown:
1. length of time to be paid;
2. the rate of pay per month, week, day or hours, piece, etc.;
3. the amount due for regular work;
4. the amount due for overtime work;
5. deductions made from the wages of the employees; and
amount actually paid.
(b) Every employee in the payroll shall sign or place his thumbmark as the case may be, at the end of the line opposite his name where a blank space shall be provided for the purpose. His signature shall be made in ink or his thumbmark placed with the use of the regular stamping ink and pad.
Although the Labor Code does not require the issuance of a payslip, a payroll, on the other hand, is mandated. And this payroll should contain the above.
It is the employee's right to demand a breakdown of his salary computation. Have your girlfriend tried requesting for her salary breakdown? She may write a request letter to her company's HR and quote this provision. She may ask that she be shown the payroll pertaining to her so she could see the amount paid for overtime and the deductions made from the wages. If her employer refused to give her salary computation, you may report the matter with the DOLE especially if she suspect that she is being shortchanged or not paid properly.