DBM Budget Circular No. 2009-12 — FY 2009 Adjustment in Employer (National Government) Share of the Health Insurance Premium Contributions to the Philippine Health Insurance Corporation and DBM National Budget Circular No. 522 — FY 2009 Personal Services Itemization and Plantilla of Personnel (PSIPOP)

January 11, 2010 BIR MEMORANDUM TO : All Revenue Officials and Employees Concerned SUBJECT : DBM Budget Circular No. 2009-12 FY 2009 Adjustment in Employer (National Government) Share of the Health Insurance Premium Contributions to the Philippine Health Insurance Corporation and DBM National Budget Circular No. 522 FY 2009 Personal Services Itemization and Plantilla of Personnel (PSIPOP) For the information and guidance of all concerned, please disseminate in all Bureau Offices the attached copies of DBM Budget Circular No. 2009-12 dated November 12, 2009 and DBM National Budget Circular No. 522 dated December 14, 2009 signed by Secretary Rolando G. Andaya relative to the above-mentioned subject matter. EDISTc You are enjoined to post the copies of these issuances in your Office Bulletin Board, or in a conspicuous place within your Office, to ensure that it shall be given the most extensive publicity possible. (SGD.) CELIA C. KING Deputy Commissioner Resource Management Group ATTACHMENT REPUBLIC OF THE PHILIPPINES Department of Budget and Management Building I, General Solano Street, San Miguel, Manila CIRCULAR LETTER NO. 2009-12 November 12, 2009 TO : Heads of Departments, Offices and Other Agencies of the National Government Including State Universities and Colleges; Budget Officers; Heads of Accounting Units; and All Others Concerned SUBJECT : FY 2009 Adjustment in Employer (National Government) Share of the Health Insurance Premium Contributions to the Philippine Health Insurance Corporation 1.0 DBM Circular Letter No. 2003-5 dated April 21, 2003 reiterated the general rule that disbursements of public funds must be covered by corresponding appropriations for the purpose. This is in line with Section 29 (1), Article VI of the 1987 Constitution which states that: "No money shall be paid out of the Treasury, except in pursuance of an appropriation made by law." Thus, any increase in government share on premium contributions cannot be considered as liability on the part of the national government in the absence of appropriation/specific funding source for the purpose. 2.0 Republic Act (RA) No. 9524, the FY 2009 General Appropriations Act (GAA), under the Miscellaneous Personnel Benefits Fund (MPBF), authorized the adjustment in employer (national government) share of the health insurance premium contributions to the Philippine Health Insurance Corporation (PHIC) from the rates under PHIC Circular No. 004, s. 2000 to the revised rates under PHIC Circular No 16, s. 2001 and under item A of PHIC Circular No. 22, s. 2003. 3.0 Accordingly, the Department of Budget and Management (DBM) shall release to national government agencies the computed deficiency in the employer share as a result of said adjustment effective April 1, 2009, i.e., the effectivity date of the FY 2009 GAA. The deficiency shall be the difference between the rates included in agency budgets under the FY 2009 GAA and the adjusted rates under the afore-cited PHIC circulars, to wit: EHTIDA Monthly Monthly Salary Range Salary Base Total Personal Share (PS) Employer Salary (SB) Monthly (PS=SB x 1.25%) Share (ES) Bracket Contribution ES=PS 1 P4,999.99 and below P4,000.00 P100.00 P50.00 P50.00 2 5,000.00 to 5,999.99 5,000.00 125.00 62.50 62.50 3 6,000.00 to 6,999.99 6,000.00 150.00 75.00 75.00 4 7,000.00 to 7,999.99 7,000.00 175.00 87.50 87.50 5 8,000.00 to 8,999.99 8,000.00 200.00 100.00 100.00 6 9,000.00 to 9,999.99 9,000.00 225.00 112.50 112.50 7 10,000.00 to 10,999.99 10,000.00 250.00 125.00 125.00 8 11,000.00 to 11,999.99 11,000.00 275.00 137.50 137.50 9 12,000.00 to 12,999.99 12,000.00 300.00 150.00 150.00 10 13,000.00 to 13,999.99 13,000.00 325.00 162.50 162.50 11 14,000.00 to 14,999.99 14,000.00 350.00 175.00 175.00 12 15,000.00 and up 15,000.00 375.00 187.50 187.50 4.0 The covering Special Allotment Release Order (SARO) for the purpose shall be issued by DBM direct to agencies/operating units ( i.e., those agencies receiving Notice of Cash Allocation directly from DBM) covering the following period: April to June 2009 July to December 2009 (based on the modified salary rates of government personnel per EO No. 811/NBC 521). 5.0 Agencies/Operating units shall directly remit to PHIC the amounts corresponding to the computed deficiency in employer share of the premiums for health insurance in accordance with the premium contribution schedule in item 3.0 hereof. 5.1 The actual number of filled positions used in earlier monthly remittances starting April 2009 shall be the same number of filled positions to be used in computing the deficiency. 5.2 For July to December 2009, the employer share shall be based on the adjusted salaries under the First Tranche Monthly Salary/Base Pay Schedule prescribed in National Budget Circular No. 521 dated July 1, 2009. 6.0 Requirements for incremental cost of the government share in PHILHEALTH premium contribution of casual and contractual personnel shall be charged against agency lump sum appropriations included in the FY 2009 agency budgets. (SGD.) ROLANDO G. ANDAYA, JR. Secretary REPUBLIC OF THE PHILIPPINES Department of Budget and Management Building I, General Solano Street, San Miguel, Manila NATIONAL BUDGET CIRCULAR NO. 522 December 14, 2009 TO : Heads of Departments, Bureaus, Offices and Agencies of the National Government, Including State Universities and Colleges, and All Others Concerned SUBJECT : FY 2009 Personal Services Itemization and Plantilla of Personnel (PSIPOP) 1.0 Purposes 1.1 Pursuant to Sections 21 and 23, Book VI of Executive Order No. 292 (Administrative Code of 1987), the Department of Budget and Management (DBM) shall prepare the Personal Services Itemization (PSI) of all national government agencies (NGAs) in support of the General Appropriations Act (GAA). caTIDE 1.2 Furthermore, in view of the need for a) basis for determining the forward estimates of the personal services requirements, b) data source for manpower information, and c) basis for appointments to positions, this Circular is issued to furnish NGAs with their FY 2009 PSIPOPs, in lieu of the PSI, based on the personal services appropriations under RA No. 9524, the FY 2009 GAA. 1.3 This Circular is also issued to provide guidelines on the verification, accomplishment and distribution of the PSIPOPs, and for other purposes. 2.0 PSIPOP Details 2.1 The PSIPOP indicates the unique item numbers, position titles, salary grades, authorized salaries, position levels, geographical location and functional deployment of permanent positions as of December 31, 2009. 2.2 It includes data on each incumbent of the position, such as name, actual salary, salary step, sex, date of birth, tax identification number (TIN), date of original appointment in government service, date of last promotion, status of appointment and civil service eligibility. 2.3 It further includes a summary of the number and annual salaries of filled and unfilled positions, all lump-sum personal services components and the total agency appropriations for personal services for the year. 2.4 All special provisions and general provisions in the GAA pertaining to salaries, salary adjustments, allowances, fringe benefits and other personal services compensation that are applicable to the NGA concerned are also included therein. 3.0 General Instructions All NGAs with authorized permanent positions shall review and accomplish the PSIPOPs in accordance with the following guidelines: 3.1 Columns 1 to 3 contain authenticated information which shall not be modified/altered/revised by the agency. Any approved change/staffing modification as of December 31, 2009 must be included therein. Column 1 refers to the unique item number of the position. Column 2 refers to the position title and salary grade allocation of the position in accordance with the Index of Occupational Services, Occupational Groups, Classes and Salary Grades (IOS). DHCcST Column 3 refers to the hiring rate or the first step of the salary grade allocation of the position for civilian personnel or the base pay for an itemized position for uniformed personnel using the salary/base pay schedule in NBC No. 516 dated June 20, 2008. 3.2 Entries in columns 4 to 17 shall be reviewed by authorized agency personnel for accuracy and shall be updated as of December 31, 2009. Column 4 refers to the actual salary of the civilian incumbent of the position, inclusive of step increment and transition allowance, or the base pay of uniformed personnel holding an itemized position using the salary/base pay schedule in NBC No. 516 dated June 20, 2008. Column 5 refers to the salary step of the actual salary of the incumbent in the salary grade allocation of his/her position. Columns 6 and 7 refer to the geographical location of the position. Area Code (Column 6) refers to the Regional Code; Area Type (Column 7) refers to the Region (R), Province (P), District (D), Municipality (M) or Foreign Post (F). Column 8 refers to the level of the position in the organization as follows: o KEY positions refer to executive, managerial, and chief of division or equivalent positions; o TECHNICAL positions refer to those directly performing the substantive and/or frontline services or functions of the agency as mandated; o SUPPORT TO TECHNICAL positions refer to those which provide staff or technical support functions to key and technical positions but do not perform frontline services/functions; and o ADMINISTRATIVE positions refer to those performing general services, clerical, human resource management, financial management, records management, procurement, custodial and other related housekeeping functions. ASTDCH Column 9 (P/A/P Attribution) refers to the functional grouping of the position based on the approved Program/Activity/Project structure as appearing in the FY 2009 GAA. Columns 10 to 17 refer to the personal profile of the incumbents of positions. The agency personnel authorized to update the PSIPOP shall review carefully all entries therein to ensure accuracy and completeness of data, specifically the following: o Column 10 should indicate the full names of incumbents. Middle names shall be spelled out in full instead of just the middle initials. o Column 13 should indicate the accurate TIN based on the report furnished by the BIR. 3.3 All entries shall be certified correct by the Administrative/Human Resource Management Officer and approved by the Head of Agency. The date when the entries were certified correct and approved shall be indicated accordingly. 4.0 Distribution of the PSIPOP The PSIPOP shall be accomplished in four (4) copies to be distributed to the DBM, CSC and the Commission on Audit not later than January 15, 2010. One copy shall be retained by the agency. 5.0 Non-Compliance Failure to comply with the provisions of this Circular shall, pursuant to Section 57, Book VI of EO No. 292, subject the agency heads and personnel concerned to appropriate sanctions under existing budgetary laws. ScTaEA (SGD.) ROLANDO G. ANDAYA, JR. Secretary