INCREASING THE CEILING OF THE 13th MONTH PAY: Sen. Sonny Angara (right), chair of the Senate Committee on Ways and Means, conducts a hearing on measures seeking to increase the tax exemption ceiling of the 13th month pay. Looking on is Senate President Pro-Tempore Ralph Recto (left), who believes that an increase in the tax exemption ceiling would translate to a higher take home pay for employees in the private and government sectors alike, particularly during the Christmas season, when the 13th Month Pay and other bonuses are usually released. (PRIB Photo by Albert Calvelo/22 September 2014)