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“Equal pay for substantially equal work and responsibility.” The principle
recognizes the fact that requirements and demands for performance vary in
relative degrees from position to position. Fairness and equity require that
similar or substantially similar positions should receive similar pay.
For this reason, positions in the government are grouped into classes by
occupational groups on the basis of similarity and level of work to determine
their relative worth. A reasonable gap between salary levels is maintained to
clearly define the distinction between the different job levels and recognize
gradations in duties and responsibilities.
Notwithstanding its noble objectives, the PCCS is not fully understood. This is
why the Department of Budget and Management (DBM) prepared this Manual on
Position Classification and Compensation.
It is hoped that this Manual will enhance the capability of officials and employees
concerned in the proper administration and maintenance of the PCCS.
Chapter 2, The Position Classification Plan (PCP), discusses the concepts and
contents of the PCP. It also discusses the position classification factors, the
position classification process, including the policies, rules and regulations on the
administration and maintenance of the PCP.
As the need arises, changes in this Manual will be issued by the DBM. The loose-
leaf form has been adopted for easy insertion of changes in the Manual.
-----------------------------------------------
To then Secretary Emilia T. Boncodin, whose vision and direction paved the
way for the preparation of the Manual;
To other staff of the OPCCB, namely: Ms. Rose V. Nera, Ms. Arlene J.
Opolento, Mr. Rodel G. Orantes, and specially Ms. Emilia V. Nobleza who
rendered invaluable administrative services in the preparation of the Manual; and
Ms. Sharlene L. Raquitico, for updating and editing the Manual with the
support of the present OPCCB staff.
MYRNA S. CHUA
Director
Chapter 1
During the first three years of the American regime (1898-1900), there
was no formal position classification and salary administration system in
the Philippines. The common designations of positions in the government
service were clerk, employee, inspector, teacher, translator-interpreter,
stenographer-typist and janitor-messenger. To indicate levels of
difficulty, adjectives such as deputy, assistant and chief were used.
Salaries were paid in Mexican dollars and Spanish-Filipino pesos were set
at certain levels. Higher salaries, however, were reserved for the
Americans to attract them to join the civil service. Salaries, on the other
hand, for new positions were arbitrarily fixed by legislative prerogative.
The depreciation, however, of the said currencies coupled with the
problems of daily life placed the morale of civil servants on a rather low
profile.
To resolve the problem, Act No. 5 entitled, “An Act for the Establishment
and Maintenance of an Efficient and Honest Civil Servants in the
Philippines,” was enacted by the Philippine Commission on September
19, 1900. Among the salient provisions of said Act were the creation of
the Philippine Civil Service Board which was the forerunner of the Civil
Service Commission, the delineation of its powers and functions and the
establishment of rules and regulations especially those on position
classification.
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Manual on Position Classification and Compensation
The economic depression brought about by the First World War forced
the Philippine Legislature and private firms to cut the salaries of their
employees. Prices of commodities rose steadily. To alleviate the
economic plight of the civil servants, the Philippine Legislature created
the Government Survey Board in 1936 under Commonwealth Act No. 5
to conduct a factual survey of all government departments and submit
recommendations concerning, among others, classification of positions.
After a two-year survey, the Board found out that civil servants were
paid on the basis of their civil service eligibilities and not on their duties
and responsibilities. Promotions, on the other hand, were based on
length of service.
During the Second World War, the Salary Board was renamed
Salary Committee with the Auditor General as Chairman. The
number of national government employees as well as their
salaries were reduced due to drastic changes in the organization
of the Philippine Government, as well as in the economy. To
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Manual on Position Classification and Compensation
After the Liberation in 1945, the Salary Board was reactivated. The
classification of positions made by the Salary Board in 1938 was revised
but it was not updated. The rates of pay in CA No. 402 were nominally
applied.
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Overview of the Position Classification and Compensation System
The Pay Plan also had a built-in mechanism for periodic pay
progression to provide incentives for better performance and
recognize length of service through step increases. Due to
funding constraints, however, these schemes were not
implemented.
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Manual on Position Classification and Compensation
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Overview of the Position Classification and Compensation System
Faced by the grim realities of the past, the President signed into
law RA No. 6758 entitled, “An Act Prescribing a Revised
Compensation and Position Classification System in the
Government and for Other Purposes” or “Compensation and
Position Classification Act of 1989,” on August 21, 1989. This is
also popularly known as the Salary Standardization Law (SSL).
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Manual on Position Classification and Compensation
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Overview of the Position Classification and Compensation System
♣ Professional Supervisory;
♣ Professional Non-Supervisory;
♣ Sub-Professional Non-Supervisory.
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Manual on Position Classification and Compensation
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Overview of the Position Classification and Compensation System
• As an information tool:
For easy reference, a matrix on the evolution of the PCCS from the American
Regime to the enactment of RA No. 6758 is presented in Annex A of this
Chapter.
Discussions on the American and Commonwealth Regimes were based on the book by
Tomas W. Flores, “Compensation and Position Classification in the Philippine
Government, 1900-1978,” (Malacañang, Manila: Ministry of the Budget, 1978).
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Annex A
The Evolution of the Position Classification and Compensation System in the Philippine Government
American Commonwealth
Particulars Regime Philippine Republic
Regime
Legal basis Act No. 102, “An Act Commonwealth Act No. Reorganization Plan 1- Presidential Decree No. Republic Act No. 6758, the
Regulating the Salaries of 402, “An Act to Provide A (The Position 985, “Budgetary Reform “Compensation and Position
Officers and Employees for the Classification of Classification Plan), and Decree on Compen- Classification Act of 1979,”
in the Philippine Civil Positions and Standardi- Reorganization Plan2-A sation and Position dated August 21, 1989
Service,” dated March 9, zation of Salaries in the (The Pay Plan) both Classification of 1976,”
1901 Government,” dated dated May 5, 1956 dated August 22, 1976
September 13, 1938. as amended by PD No.
1597, dated June 11,
1978
Bases of classification Salary Duties and responsibilities Duties, responsibilities Duties, responsibilities Duties, responsibilities and
of the position and qualification re- and qualification re- qualification requirements
quirements of the quirements of the of the position
position position
Coverage Officers and employees of Officials and employees All positions in the All positions in the All positions in the govern-
the Philippine Civil Service embraced in the classified national government national government, ment, including govern-
and unclassified service and its instrumentalities, including government- ment-owned and controlled
including quasi-public owned or controlled corporations and govern-
corporations corporations and ment financial institutions
government financial
institutions
Exemption Officers and employees of 1. Elective officers and 1. Elected officers and 1. Elected officers and Those expressly exempted
the Department of officers whose com- officers whose com- officers whose com- by subsequent laws
Mindanao and Sulu pensation were fixed pensation were fixed pensation were fixed
in the Constitution in the Constitution in the Constitution
6. Persons in the
military, naval or civil
service of the United
States who were
appointed or detailed
to perform duties in
the Government of the
Commonwealth
7. Employees declared
by the President of
the Philippines as
primarily confidential
or highly technical
American Commonwealth
Particulars Regime Philippine Republic
Regime
Number of 2 groups (first and second) 237 occupational groups 271 occupational groups 206 occupational groups
occupational groups
Number of classes 21 classes of positions 2,259 classes of Number of classes were Number of classes were
of positions positions reduced from 4,300 to reduced from more than
2,700 5,000 to 2,541
Salary structure First Group (10 classes – 1 10 grades with 3 rates of 75 salary ranges with 5 28 salary grades with 8 33 salary grades with 8
to 10) compensation salary steps each salary steps each salary steps each
The highest, Grade 1, had
Second Group (11 classes – 3 rates.
A to K) The lowest, Grade 10,
had 2 rates.
Agency responsible Civil Service Board Salary Board was Wage and Position Office of Compensation Compensation and Position
composed of the renamed Salary Commi- Classification Office and Position Classifi- Classification Bureau
Commissioner of the Civil ttee during WW II. (WAPCO), Budget cation (OCPC), Budget (CPCB), now Organization,
Service Commission as Chairmanship was trans- Commission Commission Position Classification and
Chairman and Commi- ferred to the Auditor- Compensation Bureau,
ssioner of the Budget and General in 1945 and to Department of Budget and
the Auditor-General as the Commissioner of the Management
Members Budget in 1947.
Chapter 2
2.3.1 Series
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Manual on Position Classification and Compensation
Root word – This shows the general nature of the work such as
Sorter, Mechanic, Inspector.
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Position Classification Plan
• Levels of classes
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Manual on Position Classification and Compensation
For ranking purposes, Roman numerals like I, II, III are used
to identify classes in a series when:
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Position Classification Plan
2.6.5 Characteristics
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Manual on Position Classification and Compensation
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Manual on Position Classification and Compensation
2.7.2.3 Responsibility
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Position Classification Plan
2.8.1.1 Fact-Finding
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Manual on Position Classification and Compensation
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Position Classification Plan
♣ Flowcharting is an analytical
technique to document the process of
work or activities in a clear, concise
and logical manner, showing the
movements of documents and action
taken through various steps from their
origin to their final destination.
♣ An organizational chart is a
graphic presentation of the units,
functions or positions of an agency.
The three basic types of organizational
charts are:
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Manual on Position Classification and Compensation
2.8.1.2 Analysis
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Position Classification Plan
• Actual Duties -
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Manual on Position Classification and Compensation
2.8.1.3 Evaluation
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Position Classification Plan
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Manual on Position Classification and Compensation
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Position Classification Plan
The PCP was designed as guide for the proper classification of positions
in the Philippine government based on major duties and responsibilities
of the position in pursuance of agency functions.
♣ organizational charts;
2.9.1.2 Reclassification
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Position Classification Plan
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Manual on Position Classification and Compensation
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Position Classification Plan
• If no amount is appropriated
specifically for the
reclassification of positions,
a proposal to implement the
“scrap and build” policy, i.e.,
funded vacant positions are
to be offered for abolition
which shall be used as
funding source for the said
purpose; and
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Manual on Position Classification and Compensation
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Position Classification Plan
2.9.1.2.6.6.1 An employee
whose position is
reclassified
without change
in salary grade
shall continue to
be paid his
present salary.
2.9.1.2.6.6.2 If reclassified to
a position with a
higher salary
grade, the
following salary
rules on
promotion shall
apply:
2.9.1.2.6.6.2.1
If the basic
salary of the
employee in
his/her former
position is below
the hiring rate of
the reclassified
position, the
employee shall
be allowed the
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Manual on Position Classification and Compensation
2.9.1.2.6.6.2.2
If the present
salary falls in
between steps,
the employee
shall be allowed
the higher step;
2.9.1.2.6.6.2.3
If the present
salary is in
excess of the
maximum or 8th
step, the
employee shall
be allowed to
continue to
receive his/her
present salary
with the excess
over the 8th step
treated as
“transition
allowance” which
shall be
deducted from
any future salary
adjustment of
the employee.
2.9.1.2.6.6.2.4
If to a lower
salary grade, the
employee shall
be allowed to
continue to
receive his/her
present salary.
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Position Classification Plan
2.9.1.3 Reconsideration
2.9.1.4 Upgrading
2.9.1.5 Retitling
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Manual on Position Classification and Compensation
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Position Classification Plan
2.9.3.3 Procedure
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Manual on Position Classification and Compensation
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Position Classification Plan
Annex A
SN
ELEC1
ELECTRICIAN I
Definition
Characteristics
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Manual on Position Classification and Compensation
and recharges storage batteries; repairs magnetic switches and horn relays;
repairs water temperature and oil gauges and indicators.
Qualifications Guide
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Position Classification Plan
Annex B
:
6a. PRES. APPROP. : 6b. PREV. APPROP. : 7.a SALARY : 7.b
ACT/BOARD RES./ : ACT/BOARD RES./ : AUTHORIZED : OTHER
COMPENSATION
ORD. NO. : ORD. NO. : :
ITEM NO. : ITEM NO. : ACTUAL :
:
8. OFFICIAL DESIGNATION OF : 9. WORKING OR PROPOSED TITLE
POSITION :
:
10. DBM CLASSIFICATION OF THIS : 11. OCCUPATIONAL GROUP TITLE
POSITION : (Leave Blank)
:
12. FOR LOCAL GOVERNMENT POSITION, CHECK GOVERNMENTAL UNIT AND UNIT
CLASS
MUNICIPAL CITY PROVINCE
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Manual on Position Classification and Compensation
______________________________________________________________________
__
18. CONTACTS : 19. WORKING CONDITIONS
Occasional Frequent :
General Public : Normal Working Condition
Other Agencies : Field Work
Supervisors : Field Trips
Management : Exposed to Varied Weather
Others (Specify) : Others (Specify)
20. I certify that the above answers are accurate and complete.
23a. Indicate the required qualifications by years and kind of education considered in
filling up a vacancy for this position. (Keep the position in mind rather than the
qualifications of the present incumbent. This item should be filled for all positions
other than teaching.)
Education:
Experience:
24. I hereby certify that the above answers are accurate and complete.
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Position Classification Plan
Annex C
The following instructions show how the Position Description Form (PDF) should
be filled and how the supervisor should review it.
Item 3. Bureau or Office – Write down the major subdivision of the agency
to which the position belongs and is directly under, such as “Bureau of
Immigration” or “Financial and Management Service” if in the department
proper.
Items 7a and 7b. Salary and Other Compensation – Write down the salary
of the position as authorized in the appropriations act, board resolution
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Manual on Position Classification and Compensation
or ordinance and the actual salary of the employee occupying the position. If
the position is vacant at the time this form is being accomplished, indicate N.A.
for not applicable opposite actual salary. Write down the other regular
compensation for the position.
Item 8. Official Designation of Position – Write down the class title of the
position as authorized in the appropriations act, board resolution or ordinance.
Item 9. Working or Proposed Title – Write down the class title of the
position as requested.
Item 10. DBM Classification of this Position – Write down the classification
of the position as certified to the agency by the DBM. Leave blank if the
position is new and not yet classified.
Item 11. Occupational Group Title – Leave this blank. DBM will
indicate the occupational group title after the position has been classified.
Item 12. For local government positions, check the appropriate local
government unit and income class of the unit where the position is authorized.
THE EMPLOYEE
A. Do not attempt to write down in a single sitting all the duties and
responsibilities of the position. Take time and give them a little thought.
Note down on a sheet of paper the duties and responsibilities as
recalled. Examine the relationship of the position with the other
positions in the organization. This will help in visualizing the tasks
performed by the position in the overall organizational pattern.
B. After all the duties and responsibilities of the position have been written,
rearrange them in descending order from the most important to
the least important, indicating the percent of working time spent on each
of the duties and responsibilities.
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Position Classification Plan
E. Finally, copy what were written on the sheet of paper to the PDF under
Item 13 (Statements of Duties and Responsibilities). It is suggested that
before doing so, a final review of the statements be made by asking the
following questions:
Have all the duties and responsibilities pertinent to the position been
written down?
Are the duties and responsibilities statements written in the most concise
and specific terms possible and outlining the what, why and how?
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Manual on Position Classification and Compensation
inclusive of one (1) Information Officer V as chief of division and one (1)
Information Officer IV as assistant chief of division, the immediate supervisor is
the latter and not the former.
Item 15. Position Title of Next Higher Supervisor – Write down the
authorized position or class title of the next higher supervisor. In the example
given in Item 14, this would be the chief of division, the Information Officer V.
Item 16. Names, Titles, and Item Numbers of Employees Supervised Directly
– One supervises employees when one gives work assignments or instructions
to them and reviews their work. Write down the names, item numbers, and
positions or class titles of the employees supervised.
Item 17. Machines, Equipment and Tools Used – Write down the machines,
equipment or tools used regularly such as a typewriter, mechanic’s tools or
calculator or those operated regularly such as a water pump, diesel generator
or computer.
Item 18. Contacts – Check the appropriate box to describe the approximate
frequency of the contacts required of the position in connection with its work.
Item 19. Working Condition – Check the appropriate box that describes the
working condition of the position.
THE SUPERVISOR
The first or immediate supervisor should review the accuracy of the statements
from Items 13 to 20. He may add to or explain any of the employee’s
statements that may be inaccurate or incomplete. He/She should also fill in
Items 21 to 24.
Item 21. Brief Description of the General Function of the Unit or Section –
Write a brief description of the function of the unit where the position is
deployed.
Item 22. Brief Description of the General Function of the Position – Write a
brief description of the function of the position. Any exception to any statement
of duties and responsibilities described by the employee under Item 13 of this
form may be indicated.
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Position Classification Plan
Item 25. Approved - The agency head signs his/her name on the space
provided to indicate his/her approval of the statements/data in the PDF.
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Chapter 3
The Compensation Plan (CP) under RA No. 6758 is an orderly scheme for
determining rates of compensation of government personnel. It was crafted to
attract, motivate and retain good and qualified people to accomplish the
Philippine Government’s mission and mandates, to encourage personal and
career growth, and to reward good performance and length of service. To
achieve these goals, the CP has a mix of compensation components, namely;
basic pay or salaries, fringe benefits, incentives and non-financial rewards
which provide reasonable levels of compensation packages within existing
government resources, and are administered equitably and fairly.
3.2.2 Intrinsic Rewards - These are derived from the work environment,
which are valued internally by an individual, like quality of worklife, job
satisfaction, challenge, personal and professional growth opportunities,
feeling of belonging, freedom to act, visionary leadership, and the like.
3.2.4 Direct Compensation - These are cash compensation items which are
either fixed or variable and are paid to an employee for the
performance of work. These include basic pay, cash allowances and
fringe benefits.
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Manual on Position Classification and Compensation
3.2.6 Fixed Compensation – These are cash compensation items which are
regularly granted to all employees. Examples are: basic salaries,
Personnel Economic Relief Allowance (PERA), and Additional
Compensation (ADCOM).
3.2.8 Basic Pay - This is the primary cash compensation for work performed,
excluding any other payments, allowances and fringe benefits.
3.2.9 Salary - This refers to the basic pay for work performed by an
employee paid on a monthly basis.
3.2.10 Wage – This refers to the basic pay for work performed by an
employee paid on a daily or hourly basis.
The chart on page 3-3 shows the Concept of Total Compensation and what
comprises it under the existing Compensation Plan of the Philippine
Government.
3-2
2
The Compensation Plan
Total Compensation
Others Perquisites
Section 2 of RA No. 6758 provides the compensation policy of the State, to wit:
3.4.1 All government personnel shall be paid just and equitable salaries and
wages.
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3
Manual on Position Classification and Compensation
3.4.2 The basic pay for all personnel in the government shall generally be
comparable with those in the private sector.
3.5.4 Salary and other compensation adjustments including the grant of new
benefits shall be covered by appropriate legal basis or authority.
3.5.5 As a general rule, no official or employee shall receive a salary equal to
or higher than the salary of his/her immediate supervisor, except when
otherwise authorized by law, rules and regulations.
• Salary schedule;
• Salary rules; and
• Policies, rules and regulations related to other compensation such as
allowances and other benefits.
3-4
4
The Compensation Plan
• The salary schedule under the CP is a table of salary grades with each
salary grade consisting of several salary steps with corresponding money
values.
• The 1st salary step is the minimum or hiring rate. The 2nd to 7th salary
steps are the intermediate salary rates. The 8th step is the maximum
salary rate.
• All rates in the Salary Schedule represent full compensation for full-time
employment in a 40-hour work week regardless of where the work is
performed.
The rules governing the implementation of the salary schedule are as follows:
3.8.2.1 The first step in the salary grade for a given class of
positions shall be the hiring rate for new employees.
3.8.2.2 No employee shall receive a salary less than the hiring rate
for the position.
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Manual on Position Classification and Compensation
3.8.3.3 If the present salary is equal to any of the steps of the new
position, he/she shall be allowed the next higher step.
However, if it is equal to the maximum or 8th step, he/she
shall only continue to receive the same salary rate.
3.8.3.4 If the present salary is over the maximum or 8th step of the
new position, he/she shall continue to receive his/her
present salary. Any excess over the 8th step shall be treated
as transition allowance which shall be considered as
advanced implementation of future salary increase/s.
3.8.4 Transfer – This is a movement from one position to another from one
department or agency to another, or from one organizational unit to
another within the same department or agency.
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6
The Compensation Plan
3-7
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Manual on Position Classification and Compensation
Step increment is the increase in salary from step to step within the
salary grade of a position.
3.9.1.1 Coverage
3-8
8
The Compensation Plan
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Manual on Position Classification and Compensation
3-10
10
The Compensation Plan
continuity of the 3 years service requirement for the
grant of a step increment. When the total number
of authorized vacation leave without pay incurred
within the 3- year period exceeds 15 days, the date
of the grant of step increments shall be moved or
adjusted accordingly.
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Manual on Position Classification and Compensation
3-12
12
The Compensation Plan
Annex “A”
ILLUSTRATIVE EXAMPLES
The computation of the length of service shall start from July 1, 2004. The salary
adjustment to Step 2 in the position of Science Aide, SG-4, shall be on July 1, 2007.
The computation of the length of service shall start from May 15, 2002. The resultant
salary due to involuntary demotion on January 1, 2005 shall be P13,300 which is already
beyond Step 8 of SG-11. The employee is no longer entitled to step increment in the
position of Information Officer I.
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Manual on Position Classification and Compensation
The computation of the length of service shall start from February 1, 1999. The salary
adjustment to Step 2 in the position of Legislative Staff Employee I, SG-4, shall be on
February 1, 2002; to Step 3 on February 1, 2005.
The computation of the length of service shall start from March 1, 2003. The salary
adjustment to Step 2, shall be on March 1, 2006, and succeeding step increments shall be
every 3 years thereafter, if the incumbent remains in the same position.
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14
The Compensation Plan
The computation of the length of service shall start from December 1, 1997. The salary
adjustment to Step 7 in the position of Engineer III, SG-19, shall be on December 1,
2000; to Step 8 on December 1, 2003.
The computation of the length of service shall start from November 15, 2000. The salary
adjustment to Step 2 shall be on November 15, 2003, and succeeding step increments shall be
every 3 years thereafter, if the incumbent remains in the same position.
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Manual on Position Classification and Compensation
Annex “B”
-----------------------------------------------
Name of Agency
----------------------------
Date
Mr./Ms. ______________________
_____________________________
_____________________________
Sir/Madam:
Pursuant to CSC and DBM Joint Circular No. 1, s. 1990, as amended, implementing
Paragraph 8 of the Senate and House of Representatives Joint Resolution No. 1, s. 1994, as
adopted under Executive Order No. 164 (Adopting a Revised Compensation and Position
Classification System in the Government), dated March 8, 1994, your salary as
____________________, is hereby adjusted effective __________________, as follows:
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16
The Compensation Plan
__________________________
Head of Agency
3.9.2.1 Coverage
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Manual on Position Classification and Compensation
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18
The Compensation Plan
3.9.3.1 Coverage
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Manual on Position Classification and Compensation
GOCCs/GFIs exempt from the coverage of RA No.
6758; and
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20
The Compensation Plan
authorities concerned, they shall be entitled to
the full amount of the ADCOM starting from the
day of suspension. If they were meted penalties
and not paid their salaries, they shall not be
entitled to the ADCOM until they have served
their penalties.
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Manual on Position Classification and Compensation
3.9.4.1 Coverage
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22
The Compensation Plan
3.9.4.3.1 The U/CA, which rate shall be as prescribed in the
pertinent general provision of the annual GAA,
may be given in cash or in kind subject to the
discretion of the agency head.
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Manual on Position Classification and Compensation
firefighters, teachers, those which are in direct
contact with patients, and others occupying similar
positions, shall be granted U/CA whether or not
they meet the service requirement.
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24
The Compensation Plan
The pertinent general provisions of the FYs 1993 to 1998 GAAs and in
the FY 2000 GAA provided that the officials listed therein and those of
equivalent ranks as may be determined by the DBM while in the actual
performance of their respective functions are to be granted monthly
commutable RATA. This provision was reiterated in the pertinent
general provisions of subsequent GAAs. Hence, in FYs 1993 to 1998 and
beginning FY 2000 and up to the present, the actual performance of an
official’s duties and responsibilities was a pre-requisite to the grant of
RATA.
RATA may be spent in variable amounts per work day depending on the
situation. Entitlement thereto should not be proportionate to the
number of work days in a month, inclusive of regular and special
holidays falling on work days.
3.9.5.1 Coverage
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Manual on Position Classification and Compensation
Monthly Rate
for Each Type
Officials of Allowance
3-26
26
The Compensation Plan
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Manual on Position Classification and Compensation
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28
The Compensation Plan
3.9.5.2.6 The Transportation Allowance (TA) shall not be
granted to officials who are assigned or who use
government service vehicles in the performance of
their duties and responsibilities.
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Manual on Position Classification and Compensation
corresponding lump sum
appropriations.
3.9.6.1 Coverage
3-30
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The Compensation Plan
before the termination of the employment
during the year under the following modes:
♣ resignation;
♣ termination of contract/appointment; or
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Manual on Position Classification and Compensation
with pay from January 1 to October 31
of a particular year, and who are in
the service as of October 31 of the
same year, shall be entitled to the full
YEB based on the basic monthly
salaries as of October 31.
Month of Retirement/
Percentage Corresponding
Separation
of P5.000 Amount
from the Service
May 0% P 0
3-32
32
The Compensation Plan
Percentage Corresponding
Length of Service
of P5,000 Amount
3 months but less than 4 40% P2,000
months
2 months but less than 3 30% 1,500
months
1 month but less than 2 20% 1,000
months
Less than 1 month 10% 500
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Manual on Position Classification and Compensation
The YEBs of government personnel on full-time or
part-time detail with other agencies shall be paid by
their respective mother agencies.
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34
The Compensation Plan
to the YEBs until found guilty and
meted penalties.
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Manual on Position Classification and Compensation
receive the remaining balance of the
cash gift in addition to ½ of the cash
gift, based on the scheme in item
3.9.6.3.1.4, to be paid within the
month of separation of the barangay
officials concerned.
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The Compensation Plan
3.9.7.1 Coverage
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Manual on Position Classification and Compensation
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The Compensation Plan
3.9.7.3.2 Amount of PIBs
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Manual on Position Classification and Compensation
Cases concerning the PIBs of personnel who were
newly-hired, retired, on leave of absence with or
without pay, or on authorized attendance at a
training course/scholarship grant or any other
similar activity shall be referred to the Civil Service
Commission for resolution. Other cases not
covered by this Manual shall be referred to the
DBM for proper study and recommendation to the
Office of the President.
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• Negate the purposes for which the work or activity was conceived.
3.9.8.1 Coverage
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3.9.8.2 Not Covered
• Department Secretaries;
• Department Undersecretaries;
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based on his/her actual hourly rate derived as
follows:
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3.9.9.1 Coverage
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3.9.9.2.1 Those occupying positions whose
equivalent ranks are higher than chiefs
of division;
3.9.9.3 Guidelines
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• preparation of special/financial/
accountability reports required
occasionally by central monitoring
agencies like the Congress of the
Philippines, Office of the President,
Commission on Audit, DBM, and
National Economic and Development
Authority;
• implementation of special
programs/projects embodied in
Presidential directives and
authorizations with specific dates of
completion;
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Manual on Position Classification and Compensation
As a result of services rendered beyond
regular work hours, and/or those
rendered on Saturdays, Sundays,
holidays or scheduled days off without
the benefit of overtime pay, an employee
earns accrued number of hours worked.
These are collectively referred to as
compensatory overtime credit (COC).
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3.9.9.3.3 Accrual and Use of COCs
3.9.9.3.3.3.2 computation of
service hours
for entitlement
to sick and
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Manual on Position Classification and Compensation
vacation leave
credits, and
step increment
due to length of
service.
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monetary equivalents
thereof.
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staggered basis within
the year.
3.9.9.3.3.8 Procedure
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3.9.9.3.3.8.3 The Administrative
Officer concerned
prepares a summary of
overtime services
rendered in a month,
and computes the
equivalent COC, for the
purpose of the
issuance of the COC
Certificate.
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Manual on Position Classification and Compensation
Annex C
Head of Office
No. of Hours of Earned Date of CTO Used COC Remaining COC Remarks
COCs/Beginning Balance
3.9.10.1 Coverage
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Manual on Position Classification and Compensation
3.9.10.2.2 Appointed chairpersons, vice-
chairpersons and members of collegial
bodies who receive salaries and other
compensation;
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Vice-Chair- Amount equivalent to
persons/ 25% of the monthly RATA
Members of the second ranking
official of the collegial
body for every meeting
actually attended but not
to exceed 4 paid meetings
in a month
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attendance in the meetings of the board shall
not be entitled to per diem.
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ANNEX D
ILLUSTRATIVE EXAMPLE A
(25% x a)
(a) (b) (c) (b x c) =(d)
Note: Mr. Yanes shall be paid per diems for only four (4) regular meetings and two (2) special meetings
in a year.
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ILLUSTRATIVE EXAMPLE B
Name of official: Mr. Arturo Ama
Position: Member of the Governing Boards of three (3) SUCs
Name and level of SUCs: SUC-C – Level II; SUC-D – Level III; SUC-E – Level IV
Number of meetings in 2004: SUC-C = 6 regular and 2 special meetings; SUC-D = 4 regular and
2 special meetings; SUC-E = 8 regular and 2 special meetings
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Manual on Position Classification and Compensation
Note: Mr. Ama shall be paid per diems for only four (4) regular meetings and two (2) special meetings
in a year.
3.9.11 Honoraria
3.9.11.1 Coverage
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Regardless of the regular positions of
the lecturer/resource person, he/she
may be paid the hourly rate of a
Professor VI position at SG-29 for
actual lecture hours, including
reasonable time for preparation of
materials not exceeding 10 hours in
all.
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Manual on Position Classification and Compensation
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3.9.11.5.2 For GOCCs and GFIs, the amounts shall
be charged against their respective
corporate funds.
Budget Circular (BC) No. 2004-5 dated March 23, 2004, superseded
by BC No. 2004-5A dated October 7, 2005, provide the guidelines
on the grant of honoraria to said government personnel.
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Manual on Position Classification and Compensation
3.9.12.1 Coverage
3.9.12.2 Guidelines
• Direct contracting;
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• Repeat order;
• Shopping;
• Negotiated procurement under Section 53
(b) of the IRR-A following the procedures
under Section 54.2 (d) thereof, whereby
the procuring entity directly negotiates
with previous supplier, contractor or
consultant; or when the project is
undertaken by administration or in high
security risk areas, through the Armed
Forces of the Philippines, in case of
infrastructure projects; and
• Negotiated procurement under Section 53
(c) to (g) of the IRR-A.
Maximum
Honorarium Rate Per
Procurement Project
BAC Chair P 3,000
BAC Members 2,500
TWG Chair and Members 2,000
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Manual on Position Classification and Compensation
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• Fees charged for copies of minutes of bid
openings, BAC resolutions and other BAC
documents;
• Protest fees;
• Liquidated damages; and
• Proceeds from bid/performance security
forfeiture.
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Manual on Position Classification and Compensation
3.9.13.1 Coverage
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contractual, whose regular schedule of work fall partly or
wholly between 6:00 PM and 6:00 AM of the following day
Actual Salary/Month
Actual Hourly Rate (HR) = --------------------------------------
(22 Days/Month) (8 Hours/Day)
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Manual on Position Classification and Compensation
3.9.13.3.4 To qualify for the night-shift differential pay, the
official work hours shall be prescribed by the head
of office taking into consideration the nature of
the services of the office concerned and the
necessity for an official shift outside the ordinary
work hours prescribed by the Civil Service
Commission, provided that such official work
hours are observed for a period of at least 10
work days.
3.9.14.1 Coverage
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elective, on full-time or part-time basis, under
permanent or temporary status, personnel with casual
and contractual appointments whose salaries/wages
are charged to the budgetary allocation for personal
services, and who are actually assigned to and
performing their duties and responsibilities in strife-
torn or embattled areas
1 to 7 days P 400
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Manual on Position Classification and Compensation
8 to 14 days 500
15 or more days 600
• on maternity leave;
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• on terminal leave;
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Manual on Position Classification and Compensation
and subject further to the enactment of
the appropriate Sanggunian ordinances.
3.9.15.1 Coverage
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PHWs shall be P125 per month
as provided in the annual GAA.
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3.9.17.1 Coverage
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Category
Area/Locality A B
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and the amount authorized therefor shall
be paid by the former.
3.9.18.1 Guidelines
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those who, because of unavailable
circumstances are forced to stay in hospitals,
sanitaria or health infirmary premises, shall
be entitled to free living quarters within
hospitals, sanitaria or health infirmary
premises.
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Manual on Position Classification and Compensation
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The Special Counsel Allowance is granted at P500 for
each court appearance, but not exceeding P3,000 per
month.
3.9.20.1 Coverage
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Manual on Position Classification and Compensation
contractual personnel whose employments are in the
nature of regular employees who have rendered at least
1 year of service in the same agencies as of the date of
milestone years and continue to be employed in the
same government entities as of the occasion of their
milestone anniversaries
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Manual on Position Classification and Compensation
3.9.20.3.10 Government personnel who were found
guilty of any offense in connection with
their work during the 5-year interval
between milestone years shall not be
entitled to the immediately succeeding AB.
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such other items that are negotiable, in cash or in kind, listed
under Section 2, Rule XII, PSLMC Resolution No. 02, s. 2004, and
non-negotiable concerns specified in PSLMC Resolution No. 04, s.
2002 and PSLMC Resolution No. 02, s. 2003.
3.9.21.1 Coverage
1
Section 1, Rule I, Definition of Terms, PSLMC Resolution No. 02, s. 2004.
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misgivings of betrayal of
personal trust or confidential
matters of state.”2
2
Section 1, Rule I, Definition of Terms, PSLMC Resolution No. 02, s. 2004.
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3.9.21.2.4 The form of the CNA Incentive shall be
simplified and rationalized as follows:
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Manual on Position Classification and Compensation
CNA Incentive as the cash
incentive.
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savings, productivity,
profitability, or a combination
thereof, as the case may be.
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Manual on Position Classification and Compensation
Thirty percent (30%) for improvement of
working conditions and other programs
and/or to be added as part of the CNA
Incentive, as may be agreed upon in the
CNA
2
Section 5, PSLMC Resolution No. 04, s. 2002.
3
Section 6 c), PSLMC Resolution No. 02, s. 2003.
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conditions, pursuant to Section 2,
PSLMC Resolution No. 02, s. 2003:
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Manual on Position Classification and Compensation
estimates of revenues,
expenditures and borrowings.
This is prepared prior to the
beginning of the fiscal year
and recommended by the
governing board of the
corporation for consideration
and final approval of the
President through the DBM.
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Annex “A”
Illustration
GOCC A, which meets the conditions in item 6.2 of this Circular, may grant the CNA Incentive as illustrated
below and in Annex “A” of PSLMC Resolution No. 02, s. 2003:
Compliance with item 6.2.a) and 6.2.b)
I. Revenues:
Operating income 150,000
Non-operating income
10,000
Total income 160,000
II. Expenses:
Operating Expenses
Personal Services 30,000 40,000 *
MOOE 40,000 46,000 **
Equipment Outlay 30,000 30,000
Sub-total, Operating Expenses 100,000 a/ 116,000
Non-Operating Expenses:
Non-Cash Expenses
5,000
Others 5,000
Sub-total, Non-Operating Expenses 10,000
Total Expenses 126,000
III. Net Profit Before Income Tax 34,000
IV. Income Tax
8,000
V. Net Profit After Income Tax 26,000
Dividend Payable to the National Government (50%) 13,000
Notes:
* Including payment of the CNA Incentive in the amount of P10 Million, net of P4 million to be retained by the GOCC/GFI
** Including amount used for improvement of working conditions which as an alternative may also be used for CNA incentive
b/ Amount to be used for CNA Incentive Distribution: (In thousand pesos) 20,000
Total 20,000
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Manual on Position Classification and Compensation
3.9.22.1 Coverage
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noon (10%) and incidental expenses
(20%)
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Manual on Position Classification and Compensation
official travels. If they commute daily from
the places of assignments to the places of
residences or permanent official stations,
they shall be allowed only the
reimbursement of actual fares at the
prevailing rates of the authorized mode of
transportation from the permanent official
stations to the destinations or places of
work and back, and reasonable costs for
meals. The total actual fare and cost of
meals and incidental expenses shall in no
case exceed P400 per day per personnel.
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Manual on Position Classification and Compensation
3.9.23.1 Guidelines
TLB = S x D x CF
Given:
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104 = Saturdays and Sundays in a regular year
10 = Legal holidays (per EO No. 292)
12 months/year
CF = --------------------------
[3 65 – (104 + 10)] days/year
12 months
CF = --------------------------
251 days
CF = .0478087 month/day
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Manual on Position Classification and Compensation
in appropriations in cases
where claimants simul-
taneously request for fund
releases. Deficiencies in
appropriations shall be charged
against agency savings.
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Manual on Position Classification and Compensation
PAG-IBIG Fund, vacation and sick leaves and the
monetization thereof, and payment of terminal leave
benefits.
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Annex “E”
Mr. Dante dela Cruz, a casual employee, is occupying the position of Utility Worker
I, SG-1, with authorized monthly salary of P5,082.
* Based on the assumption that the number of work days is equal to days
actually worked
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regulations provided under item 3.9.5.2.14 of
this Chapter.
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Manual on Position Classification and Compensation
• changes in the number of years of academic
requirements;
• other factors.
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Annex D
Report on Personnel Granted Hazard Duty Pay (HDP)
Pursuant to Budget Circular No. ________
FY ______
Department __________________________
Bureau/Agency _______________________
Position
Period of Assignment HDP Paid
Unique Title and
(5) (6)
Name of Item Salary Work Total
Personnel Number Grade Area Amount
(1) (2) (3) (4) Jan Feb March April May June July Aug Sep Oct Nov Dec Jan Feb March April May June July Aug Sep Oct Nov Dec (7)
______________________ _________________
Administrative Officer Agency Head
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References
Salaries
Issuances Titles
Republic Act No. 6758, An Act Prescribing a Revised Compensation and Position
August 21, 1989 Classification System in the Government and for Other
Purposes
Executive Order No. 218, Second Year Implementation of the New Salary Schedule
January 1, 1995 in the Government
Executive Order No. 290, Third Year Implementation of the New Salary Schedule in
January 2, 1996 the Government
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Issuances Titles
National Budget Circular Guidelines for the Third Year Implementation of the New
No. 448, series of 1996, Salary Schedule in the Government
January 2, 1996
Executive Order No. 389, Implementing the Fourth and Final Year Salary Increases
December 28, 1996 Authorized by Joint Senate and House of Representatives
Resolution No. 1, series of 1994
National Budget Circular Guidelines for the Full Implementation of the New Salary
No. 458, series of 1997, Schedule in the Government
January 2, 1997
Executive Order No. 219, Grant of Salary Adjustment to All Government Personnel
March 20, 2000
National Budget Circular Guidelines for the Grant of Ten Percent (10%) Salary
No. 468, March 21, 2000 Adjustment to All Government Personnel Effective
January 1, 2000
Executive Order No. 22, Grant of Salary Adjustment to All Government Personnel
June 27, 2001
National Budget Circular Guidelines for the Grant of Five Percent (5%) Salary
No. 474, June 15, 2001 Adjustment to All Government Personnel Effective July 1,
2001
Step Increments
Issuances Titles
Civil Service Commission Rules and Regulations Governing the Grant of Step
and Department of Budget Increments to Deserving Officials and Employees of the
and Management Joint Government
Circular No. 1, s. 1990,
March 29, 1990
Civil Service Commission Amending Section 1, Rule I of the Joint CSC-DBM Circular
and Department of Budget No. 1, s. 1990
and Management Joint
Circular No. 2, s. 1991,
July 5, 1991
Civil Service Commission Amending Further Joint CSC-DBM Circular No. 1, s. 1990
and Department of Budget (Entitlement to Step Increment)
and Management Joint
Circular No. 1-2003, April
11, 2003
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Manual on Position Classification and Compensation
Issuances Titles
Budget Circular No. 4-A, Grant of Personnel Economic Relief Allowance (PERA) to
July 1, 1991 All Employees of the Government
Circular Letter No. 95-9, Grant of Personnel Economic Relief Allowance (PERA) to
series of 1995, December Substitute Teachers
15, 1995
Budget Circular No. 4-B, Amending Budget Circular No. 4 Dated June 28, 1991
series of 1996, February 2, Relative to the Grant of Personnel Economic Relief
1996 Allowance to All Employees of the Government
Budget Circular No. 12, Updated Rules and Regulations on the Grant of Personnel
April 7, 1997 Economic Relief Allowance (PERA) and Expansion of
Coverage to Include All Employees of the Government
Additional Compensation
Issuances Titles
Budget Circular No. 17, Extending the Grant of P500 Per Month Additional
February 24, 1999 Compensation (ADCOM) to Government Personnel
Allocated to Salary Grade 26 and Above
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Issuances Titles
Budget Circular No. 2006- Rules and Regulations on the Increase in the Additional
2, March 2, 2006 Compensation of Government Employees
Uniform/Clothing Allowance
Issuances Titles
Budget Circular No. 2003- Rules and Regulations on the Grant of Uniform/Clothing
8, December 8, 2003 Allowance (U/CA) to All Government Personnel for FY
2004 and Years Thereafter
Budget Circular No. 2003- Rules and Regulations on the Grant of Uniform/Clothing
8A, July 2, 2004 Allowance (U/CA) to All Government Personnel for FY
2004 and Years Thereafter
Issuances Titles
National Budget Circular Guidelines on the Grant of the Monthly Cash Equivalent
No. 454, October 14, 1996 of the Transportation Allowance Authorized Under the
Annual General Appropriations Act
Corporate Budget Circular Guidelines for the Implementation of the Revised Rates
No. 18, November 14, of Representation and Transportation Allowances (RATA)
2000 of Officials in Local Water Districts (LWDs)
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Manual on Position Classification and Compensation
Issuances Titles
Issuances Titles
Executive Order No. 74, Granting Year-End Bonus and Cash Gift to National and
November 26, 1986 Local Government Officials and Employees
Executive Order No. 74-A, Expanding the Coverage of the Year-End Bonus
December 19, 1986
Republic Act No. 6686, An Act Authorizing Annual Christmas Bonus to National
December 14, 1988 and Local Government Officials and Employees Starting
CY 1988
Administrative Order No. Prescribing the Guidelines for the Advance Payment of
57, June 1, 1993 One-Half (1/2) of the Amount of the Christmas Bonus
and Cash Gift for CY 1993 Under R.A. No. 6686 to
Government Personnel
Administrative Order No. Prescribing the Guidelines for the Loan of One-Half (1/2)
132, June 8, 1994 of the Amount of the Christmas Bonus and Cash Gift for
CY 1994 Under R.A. No. 6686 to Government Personnel
Budget Circular No. 5, Grant of Year-End Bonus and Cash Gift for CY 1994
October 14, 1994
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Issuances Titles
Budget Circular No. 7, Grant of Year-End Bonus and Cash Gift for FY 1995 and
November 2, 1995 Years Thereafter
Budget Circular No. 11, Grant of Year-End Bonus and Cash Gift and Advance
October 31, 1996 Payment of One-Half (1/2) Thereof for FY 1996 and
Years Thereafter
Budget Circular No. 11-A, Amending Budget Circular (BC) No. 11, Dated October
April 24, 1997 31, 1996 Relative to the Grant of Year-End Bonus and
Cash Gift and Advance Payment of One-Half (1/2)
Thereof for FY 1996 and Years Thereafter
Republic Act No. 8441, An Act Increasing the Cash Gift to Five Thousand Pesos
December 22, 1997 (P5,000.00), Amending for the Purpose Certain Sections
of Republic Act Numbered Six Thousand Six Hundred
Eighty-Six and for Other Purposes
Budget Circular No. 11-B, Amending Further Budget Circular (BC) No. 11, Dated
March 30, 1998 October 31, 1996 Relative to the Grant of Year-End
Bonus and Cash Gift and Advance Payment of One-Half
(1/2) Thereof for FY 1996 and Years Thereafter
Budget Circular No. 2000- Grant of Year-End Bonus and Cash Gift and Advance
18, September 6, 2000 Payment of One-Half (1/2) Thereof for FY 2000 and
Years Thereafter
Circular Letter No. 2002- Clarification on the Service Requirement for Entitlement
14, June 25, 2002 to Year-End Benefits (YEB)
Circular Letter No. 2003- Prohibition on the Grant of Additional Bonuses in Any
10, October 17, 2003 Form
Budget Circular No. 2003- Liberalization of the Rules and Regulations on the
2, May 9, 2003 Payment of Year-End Bonus and Cash Gift
Budget Circular No. 2005- Updated Rules and Regulations on the Grant of the Year-
6, October 28, 2005 End Bonus and Cash Gift to Government Personnel for FY
2005 and Years Thereafter
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Issuances Titles
Circular Letter No. 3-96, Grant of Productivity Incentive Benefit (PIB) for CY 1995
series of 1996, January 15,
1996
Circular Letter No. 3-97, Grant of Productivity Incentive Benefit (PIB) for FY 1996
January 31, 1997 and Years Thereafter
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Overtime Pay
Issuances Titles
Budget Circular No. 10, Prescribing and Updating the Guidelines and Procedures
March 29, 1996 on the Rendition of Overtime Services With Pay of
Government Personnel
Compensatory Time-Off
Issuances Titles
Per Diem
Issuances Titles
Executive Order No. 389, Authorizing Officials and Employees of the Regular
December 30, 1989 Agencies/Offices of the National Government and of
Other Government-Owned and/or Controlled Corporations
to Adopt the Rates of Per Diem and Allowances as
Authorized Pursuant to Executive Order No. 151 Dated
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Issuances Titles
March 19, 1987, as Implemented by National Budget
Circular No. 391 Dated October 6, 1987, as Amended,
and Ratifying for the Purpose All Previous Payments Made
by National Government Agencies/Offices Pursuant to the
Said Issuances
Budget Circular No. 2003- Guidelines Relative to the Grant of Per Diems to Members
6, September 29, 2003 of Collegial Bodies and Members of the Board of
Regents/Trustees of State Universities and Colleges
Honoraria
Issuances Titles
Issuances Titles
Issuance Title
Budget Circular No. 8, Prescribing Guidelines and Procedures for the Grant of
Series 1995, December 4, Night-Shift Differential Pay to Government Employees
1995
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Issuance Title
Budget Circular No. 2005- Rules and Regulations on the Grant of Hazard Duty Pay
4, July 13, 2005
Subsistence Allowance
Issuance Title
Laundry Allowance
Issuances Title
Issuance Title
Issuance Title
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Manual on Position Classification and Compensation
Issuance Title
Anniversary Bonus
Issuances Titles
Issuances Titles
Executive Order No. 180, Providing Guidelines for the Exercise of the Right to
June 1, 1987 Organize of Government Employees, Creating a Public
Sector Labor-Management Council and for Other
Purposes
Public Sector Labor- Approving and Adopting the Amended Rules and
Management Council Regulations Governing the Exercise of the Right of
Resolution No. 02, s. 2004, Government Employees to Organize
September 28, 2004
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Travel Expenses
Issuances Titles
Executive Order No. 248, Prescribing Rules and Regulations and New Rates of
May 29, 1995 Allowances for Official Local and Foreign Travels of
Government Personnel
Executive Order No. 248-A, Amending Executive Order No. 248 Dated May 29, 1995,
August 14, 1995 Which Prescribes Rules and Regulations and New Rates
of Allowances for Official Local and Foreign Travels of
Government Personnel
Executive Order No. 298, Amending Further Executive Order No. 248 Dated May
March 23, 2004 29, 1995 as Amended by Executive Order No. 248-A
Dated August 14, 1995, Which Prescribes Rules and
Regulations and New Rates of Allowances for Official
Local and Foreign Travels of Government Personnel
Issuances Titles
Civil Service Commission Amendments to Rules I and XVI of the Omnibus Rules
Memorandum Circular No. Implementing Book V of the Administrative Code of 1987
41, s. 1998, December 24, (Executive Order 292)
1998
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Issuances Titles
Budget Circular No. 2002- Computation and Funding of Terminal Leave Benefits and
1, January 14, 2002 Monetization of Leave Credits
Issuance Title
Budget Circular No. 2003- Rules and Regulations on the Computation and Payment
4, September 26, 2003 of Daily Wage
Note:
Compensation Policy Guidelines and Budget Execution Guidelines are only for internal use of
DBM technical staff.
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Chapter 4
4-1
Manual on Position Classification and Compensation
4-2
Responsibility Center in the Administration of the PCCS
4-3
Manual on Position Classification and Compensation
4.3.1 A well maintained PCCS would proactively address all issues related
to human capital, and would be an invaluable tool for strategic
planning and decision-making in all levels of management. To keep
the PCCS updated and responsive with the times, the DBM enlists
the full support of agencies through the submission of agency
documents/reports on personnel complement and compensation
matters for monitoring, planning and other purposes.
4-4
Chapter 5
Salary
Position
Grade
President 33
Vice-President 32
President of the Senate 32
Speaker of the House of Representatives 32
Chief Justice of the Supreme Court 32
Senator 31
Member of the House of Representatives 31
Associate Justice of the Supreme Court 31
Chairman, Constitutional Commission 31
Commissioner, Constitutional Commission 30
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Manual on Position Classification and Compensation
• Executive Secretary;
• Department Secretary;
• Presidential Spokesman;
• Ombudsman;
• Press Secretary;
• Presidential Adviser;
• UP President.
• Department Undersecretary;
• Presidential Assistant I;
• Solicitor-General;
5-2
Salary Grades of Positions of Constitutional and Other Officials and
Their Equivalents
• Deputy Ombudsman;
• Special Prosecutor;
5.2.5 The salary grades of positions not mentioned herein or those that
may be created shall be determined based on the above guidelines.
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Chapter 6
There is no distinction between the duties of one teaching position and those of
other teaching positions. All are involved in classroom teaching. Hence,
teaching positions are classified based on the personal qualifications of the
incumbents thereof rather than based on the preponderant duties and
responsibilities and qualification requirements of the positions. This concept
deviates from existing standards that work assignments determine the
classification and pay levels of positions. The deviation is made in the case of
teachers to encourage and reward initiatives for professional growth which are
vital in a dynamic educational system. The progression to a higher position
level, which does not entail an increase in duties and responsibilities, recognizes
the increase in the academic preparation level.
6.2.1 Coverage
6-1
Manual on Position Classification and Compensation
6-2
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
6-3
Manual on Position Classification and Compensation
For Level I
For Level II
(b) Courses in
No. 1(b) above
with at least 18
professional edu-
cation units plus
20 graduate units
6-4
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
6-5
Manual on Position Classification and Compensation
6-6
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
♦ SD Initiative
6-7
Manual on Position Classification and Compensation
♦ Teacher’s Initiative
4. Consequently, steps 2 to 5 of
the SD Initiative are taken.
6-8
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
To illustrate:
6-9
Manual on Position Classification and Compensation
In addition to the TPPS, the Career Progression System for Public School
Teachers attaches a premium to classroom effectiveness and allows
teachers to remain in the classroom while advancing in status and
compensation. The system provides for equivalence in duties,
recognition and compensation for whatever career line a teacher
chooses.
6-11
Manual on Position Classification and Compensation
6.3.2.5 Criteria
6-12
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
6-13
Manual on Position Classification and Compensation
6-14
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
6.3.3.2.1 Performance
6.3.3.2.4 Potential
6-15
Manual on Position Classification and Compensation
AR AR
PHTR = ------- T = --------- 1.25 = 0.000781 AR
W 1,600
Where:
6-16
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
6.4.4.2 The one salary grade increase shall take effect on the
last day of the service of the retiring public school
teacher. The salary of the retiring teacher shall be
adjusted upward by one salary grade at the same step
of his/her previously assigned salary grade.
6-17
Manual on Position Classification and Compensation
Annex A
Flowchart for Processing ERFs
Schools Division Initiative
Prepares Certification as
to names of qualified
teachers
Next Budget Certification
Cycle
Within the
cut off
date?
No No Retiring
during the
year?
Yes
Certification and
endorsement letter
Next Budget
Cycle
Yes
NOSCA/
SARO
Receives
salary
adjustment
6-18
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
Annex A-I
Flowchart for Processing ERFs
Teacher’s Initiative
No Required
Letter Informs the teacher
points
met?
Letter
Prepares yes
Certification as to
names of qualified
teachers Certification
Determines if Determines if
within cut off retiring during
date? the year?
Within
the cut
off date
No
No
Retiring
Yes during
Ye the year
Yes
NOSA
NOSCA/ Prepares Prepares NOSCA and
NOSA NOSCA/
NOSA SARO; Modification
NOSA NOSCA/
effected in the GMIS
SARO
Receives
salary
adjustment
6-19
Manual on Position Classification and Compensation
Annex B
REPUBLIKA NG PILIPINAS
REPUBLIC OF THE PHILIPPINES
KAGAWARAN NG EDUKASYON
DEPARTMENT OF EDUCATION
Dep Ed Complex, Meralco Ave., Pasig City, Philippines
Tanggapan ng Kalihim
Office of the Secretary
TO: Undersecretaries
Assistant Secretaries
RegionaL Directors
Schools Division/City Superintendents
Heads, Public Elementary and Secondary Schools
1. Pursuant to the Implementing Rules and Regulations of R.A. 9155, the selection,
promotion and designation of school heads shall be based on merit, competence,
fitness and equality. It is based on these principles that the enclosed guidelines are
hereby issued.
Encl.:
As stated
Reference
DepEd Order No. 1, s. 2003
OFFICIALS
POLICY
PROMOTION
6-20
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
I. Leadership Framework
Pursuant to Section 6.1, Rule VI of the Implementing Rules and Regulations of Republic
Act No. 9155 (Governance of Basic Education Act of 2001) there shall be a school head for all
public elementary and secondary schools or a cluster thereof.
It is within the framework of leadership that the succeeding guidelines on the selection,
promotion, and designation of school heads have been formulated.
2. Applicants for Head Teacher and Principal positions must possess executive and
managerial competence, in addition to the following criteria:
i. Performance
ii. Experience and Outstanding Accomplishments
iii. Education and Training
iv. Potential
v. Psycho-social Attributes and Personality Traits
3.1 Aspirants for Principalship must pass a test to be considered for selection
and promotion.
6-21
Manual on Position Classification and Compensation
a. To qualify for the test, the aspirant must be any of the following:
c. The Department Central Office will set the standards for testing.
3.2 Those who pass the test shall form the pool of qualifiers from which shall
be drawn those who will undergo the training for Principalship.
3.3 Pending the development of the test, those who have successfully
completed the Basic School Management Course (BSMC) and the Strategic
Management and Instructional Leadership Course for School Administrators
(SMILE-CSA) being conducted by the National Educators Academy of the
Philippines (NEAP) will be exempted from the test requirement for a one
year period reckoned from the date of the issuance of this Order.
3.4 The ranking of candidates for Principal position shall be open to all
qualified applicants/candidates.
4.2 The ranking of candidates to a Head Teacher position shall be open to all
qualified applicant/candidates.
6-22
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
Performance Rating 40 40
Experience/Outstanding
Accomplishments 10/25 35
Education/Training 10/10 20
Outstanding Maximum
Measures
Accomplishment/s No. of Points
Innovations 5
Consultancy/Resource 4
Speakership
6-23
Manual on Position Classification and Compensation
Annex I
I. Head Teacher
Performance VS for the last VS for the last VS for the last VS for the last VS for the last VS for the last
3 rating 3 rating 3 rating 3 rating 3 rating 3 rating
periods periods periods periods periods periods
Note: Promotion to higher Head Teacher (HT) positions shall be on an open ranking basis where merit
and fitness shall be the main consideration and not the position
II. Principal
Education BEEd/BSE with 18 pro- BEEd/BSE + 6 units BEEd/BSE + 6 units BEEd/BSE + 9 units
fessional units in educa- of Management of Management of Management
tion or its equivalent
Training 8 hrs. of relevant training 8 hrs. of relevant 8 hrs. of relevant 8 hrs. of relevant
training training training
Experience MT I for at least 2 yrs.; or 1 yr. as Principal 1 yr. as Principal 1 yr. as Principal
MT II for at least 1 yr.; or
HT for at least 1 yr., or
TIC for at least 3 yrs.; or
TII for at least 4 yrs.; or
TI for at least 5 yrs.
Performance VS for the last 3 yrs. VS for the last 3 yrs. VS for the last 3 yrs. VS for the last 3
yrs.
Note: For Head Teacher and Principal: Training credited in the previous promotion will not be
considered in succeeding promotion.
6-24
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
Annex II
COMPUTATION OF POINTS
Relevant experience consists of the performance of duties and functions relevant to the
next higher position over a period expressed in years with every year given a point but
not to exceed ten (10) points equivalent to 10 years.
B. Innovations (5 points)
6-25
Manual on Position Classification and Compensation
6-26
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
Annex C
DE JESUS, Edilberto C.
Re: Qualification Standards for Head
Teacher I to III and Principal I to IV (For
Elementary School); Teacher I to VI and
Principal I to iv (For Secondary School)
Positions in the Department of Education
x----------------------------------------------------------x
RESOLUTION NO . 040863
Secretary De Jesus stated that the modification is anchored under DepEd’s Guidelines
on the Selection, Promotion and Designation of Schools Heads under DepEd Order No. 85, s.
2003 pursuant to RA 9155, otherwise known as the Basic Education Act of 2001. Said Act
provides, among other things, that the selection, promotion and designation of school heads
shall be based on merit, competence, fitness and equality. He likewise stated that that the
proposed modified requirements are not lower than those provided under the CSC Qualification
Standards.
Policy No. 2, Part I – General Policies of CSC MC No. 030962 dated September 12, 2003
specifically the 3rd paragraph provides that “Agencies are encouraged to set specific or higher
standard for their positions. These standards shall be submitted to the Commission for
approval, and once approved they shall be adopted by the Commission as qualification
standards in the attestation of appointments of the agency concerned.” (Underscoring
supplied).
POSITION
SG LEVEL EDUCATION EXPERIENCE TRAINING ELIGIBILITY
TITLE
For Elementary School
6-27
Manual on Position Classification and Compensation
POSITION
SG LEVEL EDUCATION EXPERIENCE TRAINING ELIGIBILITY
TITLE
Head 15 2 Bachelor’s degree 2 years as 8 hours of RA 1080
Teacher III in Elementary or Head Teacher relevant
Bachelor’s degree training (Teacher)
with 18 professio-
nal education
units
6-28
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
POSITION
SG LEVEL EDUCATION EXPERIENCE TRAINING ELIGIBILITY
TITLE
specialization
6-29
Manual on Position Classification and Compensation
POSITION
SG LEVEL EDUCATION EXPERIENCE TRAINING ELIGIBILITY
TITLE
For Secondary School
RESOLVED further, that the above approved qualification standards shall be the bases
of the Civil Service Commission in the attestation of appointments and other personnel actions.
6-30
Classification and Compensation Scheme for Teaching Positions in
Elementary and Secondary Schools
Let copy of this Resolution be disseminated to all Civil Service Commission Regional and
Field Offices.
Attested by:
6-31
Chapter 7
When the SUCs were placed within the ambit of PD No. 985, the need to
rationalize the academic ranks/salaries/advancement of faculty members in
SUCs became apparent due to the application of varied faculty evaluation
instruments. As early as 1982, the Philippine Association of State Universities
and Colleges (PASUC), together with the DBM, started deliberating on a scheme
of upgrading/promoting qualified and deserving faculty members through a
process of objective evaluation. This paved the way to the development and
adoption of a Common Criteria for Evaluation (CCE) across programs and
disciplines which aimed to rationalize academic ranks and salaries.
7.1 Coverage
7-1
Manual on Position Classification and Compensation
Maximum
Factors Number of
Points
Educational Qualification 85
7-2
Classification and Compensation Scheme for Faculty Positions
TOTAL 200
I 12 65 – Below
Instructor II 13 66 – 76
III 14 77 – 87
I 15 88 – 96
Assistant II 16 97 – 105
Professor III 17 106 – 114
IV 18 115 – 123
I 19 124 – 130
II 20 131 – 137
Associate III 21 138 – 144
Professor IV 22 145 – 151
V 23 152 – 158
I 24 159 – 164
II 25 165 – 170
Professor III 26 171 – 176
IV 27 177 – 182
V 28 183 – 188
VI 29 189 – 194
College/University 30 195-200
Professor
7-3
Manual on Position Classification and Compensation
7.4 Accreditation
Accreditation is a screening process for validating the eligibility of a faculty
candidate to the rank of Associate Professor or Professor. The process
involves written exams and interviews, particularly on substantive issues/
questions related to the field of specialization/ discipline of the candidate.
7-4
Classification and Compensation Scheme for Faculty Positions
7.5.1 A faculty member who is assigned on the basis of the CCE and QCE
to a sub-rank higher than his/her present rank, or subsequently
promoted through presidential discretion, shall be given the rank
and salary corresponding to that higher rank.
7.5.2 A faculty member who merited a higher rank based on the CCE but
assigned a lower rank based on the QCE shall be given the rank
and salary corresponding to that lower rank.
7.5.3 In the initial implementation of NBC No. 461, a faculty member who
is assigned on the basis of the CCE and QCE to a sub-rank lower
than his/her present rank shall retain his/her present rank and
salary.
7-5
Manual on Position Classification and Compensation
7.8.1 The minimum criteria for appointment to full Professor ranks are as
follows:
7-6
Classification and Compensation Scheme for Faculty Positions
7.8.3 Limitations
7.9.3 Limitations
7-9
Manual on Position Classification and Compensation
7-10
Classification and Compensation Scheme for Faculty Positions
Examples:
From To
7.10.3 The initial faculty ranks shall serve as bases for future
movements/promotions to higher level positions. Should the
ensuing evaluation under NBC No. 461 result in the
downgrading of the initial ranks, the faculty concerned shall
retain his/her assigned rank and salary grade at conversion until
he/she qualifies for a higher rank.
7-11
Manual on Position Classification and Compensation
The heads of SUCs, HEIs and TEIs shall submit the Personal
Services Itemization and Plantilla of Personnel (PSIPOP).
The DBM Regional Offices (ROs) shall verify and post-audit the
PSIPOP. The DBM ROs shall then prepare the Notice of
Organization, Staffing and Compensation Action (NOSCA)
reflecting the changes in the rank/sub-rank and salaries of
faculty members concerned in the respective institution.
AR AR
PHTR = --------T = -------- x 1.25 = 0.000781 AR
W 1600
Where:
7-12
Classification and Compensation Scheme for Faculty Positions
AR
PHTR = --------- x 1.5 = 0.0012 AR
1,296
PHTR = 0.0014 AR
PHTR = 0.0015 AR
7-13
Manual on Position Classification and Compensation
7.13.2.1 Vice-Presidents
4 Bureau Director
3 Assistant Bureau Director
2 Bureau Regional Director
1 Bureau Assistant Regional Director
4 40
3 50
2 60
1 70
7-14
Classification and Compensation Scheme for Faculty Positions
7-17
Manual on Position Classification and Compensation
Annex A
7-18
Classification and Compensation Scheme for Faculty Positions
7-19
Manual on Position Classification and Compensation
a. President…………………………………………………….…………..3.0
b. Vice-President………………………………………………………….2.5
c. Dean/Director/School Superintendent……………….………..2.0
d. Principal/Supervisor/Department……………..………….….….1.0
Chairperson/Head of Unit
a. Cooperating Teacher..………….…………………………………..1.5
b. Basic Education Teacher.….……………………………………….1.0
A. Inventions
7-20
Classification and Compensation Scheme for Faculty Positions
Criteria Credits
• an international scale…………………………………………7
• a national scale…………………………………………………5
• institutional level ………………………………………………2
B. Discoveries
Criteria Credits
7-21
Manual on Position Classification and Compensation
Where there are more than one proponent, the points are to
be divided equally among them. If only one factor, e.g., (1),
is satisfied, credit is awarded only for that factor.
a. As original author…….……………………………….3 - 7
b. As co-author………….…………………………………2 - 5
c. As reviewer.….…..………………………………….…1 - 4
d. As translator.……………………………………………1 - 4
e. As editor…….……………………………………………1 - 3
f. As compiler………………………………………………1 - 2
a. International…………………………………………….5
b. National…………………………………………………..3
c. Local……………………………………………………….2
7-22
Classification and Compensation Scheme for Faculty Positions
Role Credit
a. International…………………………………………..5
b. National………………………………………………….3
c. Local………………………………………………………2
a. International…………………………………………..3
b. National………………………………………………….2
c. Local………………………………………………………1
7-23
Manual on Position Classification and Compensation
a. International………………………………………… 5
b. National……………………………………………….. 3
c. Local……………………………………………………. 2
a. International…………………………………………. 5
b. National……………………………………………….. 3
c. Local……………………………………………………. 2
a. Doctoral dissertation.……………………………1.00
b. Masteral thesis ……………………………………0.50
c. Undergraduate thesis..…………………………0.25
7-24
Classification and Compensation Scheme for Faculty Positions
a. Learned Society
Full member…………………………………………………. 2
Associate member………………………………………… 1
b. Honor Society……………………………………….……… 1
c. Scientific Society……………….………………………….. 1
d. Professional
Officer……………………………… ………………………… 1
Member……………………………………………………….. 0.5
a. International, competitive
Doctorate…….……………………………………………… 5
Masteral……………………………………………………… 4
Non-Degree………………………………………………… 3
b. International, non-competitive
Doctorate…….……………………………………………… 3
Masteral……………………………………………………… 2
Non-Degree………………………………………………… 2
c. National/Regional, competitive
Doctorate…….…………………………………………….. 3
Masteral…………………………………………………….. 2
Non-Degree……………………………………………….. 1
d. National/Regional, non-competitive
Doctorate…….……………………………………………. 2
Masteral……………………………………………………. 1
7-25
Manual on Position Classification and Compensation
a. International……………………………………………………….. 5
b. National/Regional..………………………………………………. 3
c. Local……………………………………………………………….…. 2
7-26
Chapter 8
8.1 Coverage
8-1
Manual on Position Classification and Compensation
8.3.4 A Foreign Service Officer, Class II, Class III, or Class IV, may be
designated as assistant division director.
8-2
Compensation Scheme for Foreign Service Personnel
8.3.6 A Foreign Service Officer below the rank of chief of mission may
be designated as principal assistant in any office.
Any assignment in the home office requiring a rank higher than the
actual rank of the officer assigned shall be in an acting capacity.
8-3
Manual on Position Classification and Compensation
8-4
Compensation Scheme for Foreign Service Personnel
8-5
Manual on Position Classification and Compensation
8-6
Compensation Scheme for Foreign Service Personnel
8-7
Manual on Position Classification and Compensation
8-8
Compensation Scheme for Foreign Service Personnel
8-9
Manual on Position Classification and Compensation
8-10
Compensation Scheme for Foreign Service Personnel
Rates in US $
Rank Tropical Temperate
Zone Zone
Chiefs of Mission,
Counsellors (Career
Ministers) and those $400 $500
assigned as Principal
Officers or Consuls
General
Foreign Service
Officers including
those assigned as $300 $400
Consuls or Acting
Principal Officers
8-11
Manual on Position Classification and Compensation
8-12
Compensation Scheme for Foreign Service Personnel
8-13
Manual on Position Classification and Compensation
8-14
Compensation Scheme for Foreign Service Personnel
Representation
Rank/Position
Allowance
Chief of Mission
US $ 6,000
(not Head of Post)
Counsellor
4,500
(Career Minister)
Representation
Rank/Position
Allowance
Chief of Mission
US $ 3,600
(not Head of Post)
Counsellor
3,600
(Career Minister)
8-15
Manual on Position Classification and Compensation
Representation
Rank/Position
Allowance
Representation
Rank/Position
Allowance
Chief of Mission
US $ 2,700
(not Head of Post)
Career Minister
2,700
8-16
Compensation Scheme for Foreign Service Personnel
8-17
Manual on Position Classification and Compensation
8-18
Compensation Scheme for Foreign Service Personnel
Annex A
8-19
Manual on Position Classification and Compensation
Annex B
OA LQA OA LQA
Post Post
in % in % in % in %
8-20
Compensation Scheme for Foreign Service Personnel
OA LQA OA LQA
Post Post
in % in % in % in %
Note: The reference post for the annual rates for OA and LQA (at 100%) is New
York City.
Given:
Employee A, married with one dependent child, holding the position of Foreign
Service Staff Officer I and posted in Geneva
OA = US $ 34,382
LQA = US $ 21,218
8-21
Manual on Position Classification and Compensation
Annex C
8-22
Compensation Scheme for Foreign Service Personnel
8-23
Manual on Position Classification and Compensation
Note:
The allowances/benefits of incumbents of the positions from the above-listed Departments while
stationed abroad are computed in the same manner as those of foreign service personnel of the
DFA, based on the assimilated ranks.
8-24
Chapter 9
9-1
Manual on Position Classification and Compensation
Section 10, RA No. 6758, provides that the rates of pay shall be
determined on the basis of the class and financial capability of
each LGU. Such rates of pay shall not exceed the following
percentages of the rates of the salary schedule prescribed under
Section 7 of the Act:
9-2
Position Classification and Compensation Scheme In LGUs
9-4
Position Classification and Compensation Scheme In LGUs
9-5
Manual on Position Classification and Compensation
Salary
Position
Grade
Provincial Governor 30
Provincial Vice-Governor 28
Salary
Position
Grade
City Mayor 30
Component Cities
Salary
Position
Grade
City Mayor 30
9-6
Position Classification and Compensation Scheme In LGUs
Salary
Position
Grade
Municipal Mayor II 28
Salary
Position
Grade
Municipal Mayor I 27
Salary
Position
Grade
Salary
Position
Grade
9-7
Manual on Position Classification and Compensation
Salary
Position
Grade
• Component Cities
Salary
Position
Grade
Salary
Position
Grade
Salary
Position
Grade
9-8
Position Classification and Compensation Scheme In LGUs
N.B.
9-9
Manual on Position Classification and Compensation
Local
Private Secretary Executive Assistant Driver
Executive
From To
9-10
Position Classification and Compensation Scheme In LGUs
9-11
Manual on Position Classification and Compensation
9-12
Position Classification and Compensation Scheme In LGUs
9-13
Manual on Position Classification and Compensation
9-14
Position Classification and Compensation Scheme In LGUs
Reverted to
th st
4 Class Adopted 1 Class 2nd Class
9-15
Manual on Position Classification and Compensation
9-16
Position Classification and Compensation Scheme In LGUs
9-17
Manual on Position Classification and Compensation
9-18
Position Classification and Compensation Scheme In LGUs
9.3.4.5 Honoraria
9-19
Manual on Position Classification and Compensation
9-20
Position Classification and Compensation Scheme In LGUs
9-21
Manual on Position Classification and Compensation
9-22
Position Classification and Compensation Scheme In LGUs
9-23
Manual on Position Classification and Compensation
9-24
Position Classification and Compensation Scheme In LGUs
• Uniform/Clothing Allowance;
• Overtime Pay;
9-25
Manual on Position Classification and Compensation
• Laundry Allowance.
9-26
Position Classification and Compensation Scheme In LGUs
9-27
Manual on Position Classification and Compensation
9-28
Position Classification and Compensation Scheme In LGUs
9-29
Manual on Position Classification and Compensation
9-30
Position Classification and Compensation Scheme In LGUs
Salary
Positions
Grade
Utility Worker I 1
Clerk I 3
Accounting Clerk I 4
Administrative Assistant 8
From To
Administrative Administrative
Assistant, SG-8 Assistant II, SG-8
9-31
Manual on Position Classification and Compensation
• Additional Compensation;
9-32
Position Classification and Compensation Scheme In LGUs
Annex A
B Special Cities 100% City Mayor, City Vice Sanggunian City Government Division Chief,
(Manila and SG-30 Mayor II, Panlungsod Assistant Department SG-24
Quezon City SG-28 Member II, Head III, SG-25
only) SG-27
City
Governmen
t
Department
Head III,
SG-27
C Highly 100% City Mayor, City Vice Sanggunian City Government Chief of Hospital
Urbanized SG-30 Mayor II, Panlungsod Member Assistant II, SG-25
Cities SG-28 II, SG-27 Department
Head II, SG-24
9-33
Manual on Position Classification and Compensation
References
Issuances Titles
Joint Commission on Local Index of Occupational Services, Position Titles and Salary
Government Personnel Grades
Administration Circular No.
37, September 30, 1989
Executive Order No. 503, Providing for the Rules and Regulations Implementing
January 22, 1992 the Transfer of Personnel and Assets, Liabilities and
Records of National Government Agencies Whose
Functions are to be Devolved to the Local Government
Units and for Other Related Purposes
Administrative Order No. Clarifying the Role of the Department of Budget and
42, March 3, 1993 Management in the Compensation and Classification of
Local Government Positions Under R.A. No. 7160
Local Budget Circular No. Guidelines for the Initial Implementation of the Revised
54, March 9, 1994 Compensation and Position Classification System in the
Local Government
9-34
Position Classification and Compensation Scheme in LGUs
Issuances Titles
Local Budget Circular No. Guidelines for the Implementation of the Revised
56, January 25, 1995 Compensation and Position Classification System (CPCS)
in the Local Government and Other Compensation
Matters
Local Budget Circular No. Clarificatory Guidelines on Allowances That Fall Under the
57, May 19, 1995 Personal Services (PS) Account
Local Budget Circular No. Guidelines for the Implementation of the Revised Rates
59, Series of 1996 of Representation and Transportation Allowances and
Uniform Allowance in the Local Government Units
Local Budget Circular No. Guidelines for the Implementation of the Revised Position
60, January 25, 1996 Classification and Compensation System (PCCS) in the
Local Government
Local Budget Circular No. Revised Index of Occupational Services, Position Titles
61, March 18, 1996 and Salary Grades (IOS) in Local Government
Executive Order No. 332, Integrating the Barangay Governments Into the Revised
May 16, 1996 Position Classification and Compensation System in the
Government
Local Budget Circular No. Guidelines on the Grant of Honoraria in the Local
62, July 29, 1996 Government Units (LGUs)
Local Budget Circular No. Guidelines for the Full Implementation of the Revised
64, January 22, 1997 Position Classification and Compensation System (PCCS)
in the Local Government
Local Budget Circular No. Guidelines on the Grant of Anniversary Bonus in the
65, March 3, 1997 Local Government
9-35
Manual on Position Classification and Compensation
Issuances Titles
Local Budget Circular No. Guidelines on the Payment of Per Diem to the Members
67, March 23, 1998 and Support Staff of the People’s Law Enforcement Board
(PLEB)
Local Budget Circular No. Guidelines for the Implementation of the Revised Rates
68, June 4, 1998 of Representation and Transportation Allowances and
Uniform Allowance in the Local Government Units
Local Budget Circular No. Guidelines for the Grant of Ten Percent (10%) Salary
69, March 21, 2000 Adjustment to Personnel in the Local Government
Effective January 1, 2000
Local Budget Circular No. Adoption of Higher Salary Schedule by Local Government
71, October 5, 2000 Units
Local Budget Circular No. Guidelines on the Grant of Compensation Benefit to Local
73, January 10, 2001 Regulatory Boards/Quasi-Judicial Bodies and Similar
Bodies In Provinces/Cities/Municipalities and Barangay
Volunteer Frontline Workers
Local Budget Circular No. Authority to Grant a Maximum of Five Percent (5%)
74, June 15, 2001 Salary Adjustment to Personnel in the Local Government
Units (LGUs) Effective July 1, 2001
Local Budget Circular No. Clarifying Local Budget Circular No. 76 dated November
76-A, November 20, 2002 5, 2002 on the Cash Gift of Barangay Officials
Local Budget Circular No. Guidelines on the Provision of Free Quarters to Provincial
78, March 8, 2004 Governors and Vice-Governors
Local Budget Circular No. Guidelines for the Implementation of the Revised Rates
79, April 1, 2005 of Representation and Transportation Allowances (RATA)
in Local Government Units (LGUs)
9-36
Position Classification and Compensation Scheme in LGUs
9-35