The document discusses guidelines for implementing Work Immersion for Senior High School students in light of the COVID-19 pandemic. Work Immersion is a graduation requirement where students undergo training in an industry related to their field of study. It allows students to gain practical skills, appreciate classroom theories, and develop good work habits. However, the pandemic has disrupted regular school operations. The memorandum outlines a flexible three-phase approach to Work Immersion, including virtual pre-immersion orientation, online immersion activities like interviews and project proposals, and post-immersion e-portfolio submission, to simulate workplace experience while complying with health restrictions.