Second Tranche Monthly Salary Schedule for Civilian Personnel and Base Pay Schedule for Military and Uniformed Personnel

July 6, 2010 BIR MEMORANDUM TO : All Revenue Officials and Employees Concerned SUBJECT : Implementation of the Second Tranche Monthly Salary Schedule for Civilian Personnel and Base Pay Schedule for Military and Uniformed Personnel in the National Government For the information and guidance of all concerned, please disseminate in all Bureau Offices the attached copies of DBM Budget Circular No. 524 dated June 23, 2010 signed by Secretary Joaquin C. Lagonera relative to the above-mentioned subject matter. DcIHSa 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 II, General Solano Street, San Miguel, Manila DBM NATIONAL BUDGET CIRCULAR NO. 524 June 23, 2010 TO : Heads of Departments, Bureaus, Offices, and Agencies of the National Government, Including State Universities and Colleges (SUCs); Government-Owned or Controlled Corporations (GOCCs) and Government Financial Institutions (GFIs); and All Others Concerned SUBJECT : Implementation of the Second Tranche Monthly Salary Schedule for Civilian Personnel and Base Pay Schedule for Military and Uniformed Personnel in the National Government 1.0 Purpose This Circular is issued to prescribe the guidelines, rules, and regulations to govern the implementation in the National Government of the second tranche of the modified Salary Schedule for civilian personnel and the modified Base Pay Schedule for military and uniformed personnel, both provided under the Senate and House of Representatives Joint Resolution No. 4, s. 2009, approved on June 17, 2009, and as mandated under Executive Order (E.O.) No. 900, issued on June 23, 2010. CDHaET 2.0 Coverage The following are covered by this Circular: 2.1 All positions for civilian personnel, whether regular, casual, or contractual in nature, appointive or elective, full-time or part-time, now existing or hereafter created in the Executive, Legislative, and Judicial Branches, the Constitutional Commissions/Offices, SUCs, GOCCs, and GFIs covered by the Compensation and Position Classification System under Republic Act (R.A.) No. 6758, "Compensation and Position Classification Act of 1989," as amended; and 2.2 Military personnel under the Armed Forces of the Philippines, Department of National Defense; and uniformed personnel under the Philippine National Police, Bureau of Fire Protection, and Bureau of Jail Management and Penology under the Department of the Interior and Local Government; Philippine Coast Guard and National Mapping and Resource Information Authority. SacTCA 3.0 Exclusions The following are excluded from the coverage of this Circular: 3.1 Positions for civilian personnel in government entities which are exempted from R.A. No. 6758, as amended, and are authorized by law to adopt, and are actually implementing their respective compensation and position classification systems approved by the Office of the President; 3.2 Those hired without employee-employer relationships and funded from non-Personal Services appropriations/budgets, as follows: 3.2.1 Consultants and experts hired for a limited period to perform specific activities or services with expected outputs; 3.2.2 Laborers hired through job contracts (pakyaw) and those paid for piecework; 3.2.3 Student workers and apprentices; and 3.2.4 Individuals and groups of people whose services are engaged through job orders, contracts of service, or others similarly situated. 4.0 Second Tranche Monthly Salary Schedule for Civilian Personnel The new salary rates shall be in accordance with the Second Tranche Monthly Salary Schedule for Civilian Personnel of the National Government attached as Annex "A," which shall be implemented effective June 24, 2010. This Salary Schedule, however, shall not apply to officials and employees whose terms of office are coterminous with the incumbent President of the Philippines, including the coterminous employees of these officials. 4.1 Rules for Adjusting Salaries 4.1.1 The salaries of incumbent civilian personnel shall be adjusted to the rates in the Salary Schedule in Annex "A" which correspond to the designated salary steps of the salary grade allocations of their positions as of June 23, 2010, provided their positions and salary grades are in accordance with the Index of Occupational Services, Occupational Groups, Classes, and Salary Grades issued under Budget Circular No. 2006-3 dated May 17, 2006, and the Index of Occupational Services attached to Corporate Compensation Circular No. 10 dated February 15, 1999, and additions/modifications thereto. 4.1.2 If the actual monthly basic salary of an incumbent as of June 23, 2010, falls between salary steps of the salary grade allocation of his/her position due to the grant of service award or as a result of demotion or transfer due to the exigency of the service, his/her salary shall be adjusted to the rate for the higher step in the Salary Schedule in Annex "A." DaScAI 4.1.3 If the actual monthly basic salary of an incumbent exceeds that for Step 8 of the salary grade allocation of his/her position as of June 23, 2010: 4.1.3.1 His/Her salary shall be adjusted to the salary for Step 8 of the salary grade allocation of his/her position in the Salary Schedule in Annex "A"; or 4.1.3.2 He/She shall not be entitled to salary increase if the actual salary as of June 23, 2010, exceeds the rate for Step 8 of the salary grade allocation of his/her position in the Salary Schedule in Annex "A." 4.1.4 If supported by sufficient funds, the salaries/wages of incumbent contractual/casual personnel as of June 23, 2010, may be adjusted to the rates corresponding to Step 1 of the salary grade allocations of their positions effective June 24, 2010. The adjusted daily wage rates of casual personnel shall be computed by dividing the monthly salaries corresponding to Step 1 of the salary grade allocations of their positions in the Salary Schedule in Annex "A" by 22 work days. 4.1.5 Compulsory retirees, whose services have been extended beyond June 23, 2010, shall be entitled to salary increases effective June 24, 2010, following items 4.1.1 to 4.1.3 of this Circular, whichever is applicable. However, their retirement benefits, including Terminal Leave Benefits, shall be computed based on their monthly salaries as of the day prior to the effectivity of their retirement, consistent with existing laws, rules, and regulations. 4.1.6 The salary increase for the month of June 2010 shall correspond to the incremental salary for 5 work days, computed as follows: 4.2 Salaries for Constitutional Officials Pursuant to Section 6 of Article VII and Section 10 of Article VI of the Constitution, the salaries prescribed under this Circular shall not apply to the incumbent President of the Philippines, Vice-President of the Philippines, and Members of the 14th Congress, including Senators whose full terms will expire in the year 2013. 5.0 Implementation of the Salary Schedule in GOCCs and GFIs 5.1 The implementation of the Second Tranche Monthly Salary Schedule in GOCCs and GFIs shall be as determined by their respective governing boards. GOCCs and GFIs which do not have adequate or sufficient funds to implement fully the Salary Schedule in Annex "A," may formulate and implement their respective salary schedules which shall be at uniform percentages of the salary rates in Annex "A." 5.2 In the formulation of such salary schedules, GOCCs and GFIs shall ensure that they can fund on a sustainable basis the increased salaries, including the government counterpart to the Retirement and Life Insurance Premiums (RLIP), PAG-I.B.I.G. Contributions, PHILHEALTH Contributions, and Employees Compensation Insurance Premiums. 5.3 In the adjustment of the salaries of incumbent personnel effective June 24, 2010, the pertinent rules under item 4.1 shall be applied. 6.0 Second Tranche Monthly Base Pay Schedule for Military and Uniformed Personnel 6.1 The new base pay rates shall be in accordance with the Second Tranche Monthly Base Pay Schedule for Military and Uniformed Personnel Effective June 24, 2010, attached as Annex "B." 6.2 The monthly base pay as of June 23, 2010, of incumbent military and uniformed personnel shall be adjusted effective June 24, 2010, in accordance with the Base Pay Schedule in Annex "B." 7.0 Conditional Applicability to Entities Exempted from R.A. No. 6758, as Amended 7.1 Pursuant to item (9) of the Senate and House of Representatives Joint Resolution No. 4, s. 2009, entities which are exempted from R.A. No. 6758, as amended, but are still following the salary rates for positions covered by said Act, may be entitled to the salary increases authorized under E.O. No. 900 and as prescribed under this Circular, until such time that they have implemented their respective compensation and position classification systems approved by the Office of the President. 7.2 Accordingly, the payment of salary adjustments to the personnel in these entities shall be subject to the pertinent provisions of this Circular. 8.0 Procedural Guidelines 8.1 Preparation of Notices of Salary Adjustment (NOSAs) 8.1.1 The Human Resource Management Officer (HRMO)/Administrative Officer (AO) of a national government agency (NGA), GOCC, or GFI shall prepare NOSAs for incumbent civilian personnel following the format marked as Annex "C," for approval by the Head of Agency. 8.1.2 For personnel whose actual monthly salaries as of June 23, 2010 exceed the rates corresponding to Step 8 of the salary grade allocation of their positions in Annex "A," the HRMO/AO shall no longer prepare NOSAs. EHaCID 8.1.3 The original copies of the NOSAs shall be issued to the personnel concerned. Copies of the same shall be furnished the Government Service Insurance System (GSIS), if the personnel concerned are members thereof. 8.2 Preparation of Plantillas of Personnel and Salary Adjustment (PPASAs) 8.2.1 The HRMO/AO of the GOCC or GFI shall prepare the PPASA for regular positions following the format marked as Annex "D," for approval by the Head of Agency. 8.2.2 The original copy shall be submitted to the DBM Budget and Management Bureau (BMB) or Regional Office (RO) concerned, together with a copy of the duly approved salary schedule (under item 5.1 of this Circular). Copies thereof shall be furnished the Civil Service Commission (CSC) Regional Office (RO)/Field Office (FO) concerned. 8.2.3 Separate PPASAs for casual and contractual personnel of NGAs, GOCCs, and GFIs shall be similarly prepared and submitted to the DBM BMB/RO and CSC RO/FO concerned. 8.3 Preparation of Notices of Base Pay Adjustment (NOBPAs) 8.3.1 The HRMO/AO of an NGA shall prepare NOBPAs for incumbent military/uniformed personnel following the format marked as Annex "E," for approval by the Head of Agency. 8.3.2 The original copies of the NOBPAs shall be issued to the personnel concerned. 8.4 The salary/base pay adjustment under this Circular shall be subject to review by the authorities concerned, and to appropriate re-adjustment if found not in order. The recipient personnel shall refund any overpayments received. 9.0 Fund Sources 9.1 The amounts required to implement the salary/base pay adjustments, including such related compensation and fixed expenditure adjustments of regular personnel in NGAs, shall be charged against the Miscellaneous Personnel Benefits Fund authorized under R.A. No. 9970, the FY 2010 General Appropriations Act, and from any available savings in the FY 2010 budget. 9.2 The amounts required to implement the salary/wage adjustments, including such related compensation and fixed expenditure adjustments of casual and contractual personnel in NGAs, shall be sourced from the respective agency lump sum appropriations included in the FY 2010 budgets. 9.3 For GOCCs and GFIs, the amounts shall be charged against their respective corporate funds in the approved corporate operating budgets (COBs), provided that the national government shall not release funds for salary adjustments or for any compensation-related expenditures; provided, further, that the GOCCs and GFIs shall not resort to borrowings for the purpose; and provided, furthermore, that the performance targets in their DBM-approved COBs are met and their programs/projects for the year are not adversely affected. 10.0 Release of Funds 10.1 Initially, agencies may charge the requirements of the salary adjustment of their personnel against their released allotments for Personal Services. 10.2 The specific Special Allotment Release Order for this salary adjustment shall be released by the DBM to the agency based on the number of filled positions as of June 24, 2010. Additional fund release for this purpose shall be subject to the submission of the following reports: 10.2.1 Report of newly filled authorized regular positions from June 25, 2010, up to the date of report, to include information on the item numbers, positions and salary grades, names of incumbent, salaries, dates of assumption to duty, and summary of additional funding requirement; and cCaSHA 10.2.2 Statement of Allotments, Obligations, and Balances, highlighting the amount of allotments received and corresponding obligations incurred for compensation adjustments. 10.3 DBM shall issue additional Notices of Cash Allocation to cover the six (6) months and five (5) days requirement of the salary adjustment of agency personnel, consistent with the procedural guidelines under DBM Circular Letter No. 2008-11. 11.0 Responsibilities of Heads of Agencies Heads of Agencies shall be responsible for the proper implementation of the provisions of this Circular. They shall be held liable for any payment of salary or base pay not in accordance with the provisions of this Circular. 12.0 Saving Clause Cases not covered by the provisions of this Circular shall be referred to the DBM for resolution. 13.0 Effectivity This Circular shall take effect immediately. (SGD.) JOAQUIN C. LAGONERA Secretary ANNEX A Second Tranche Monthly Salary Schedule for Civilian Personnel of the National Government (In Pesos) Salary Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 1 7,575 7,697 7,820 7,947 8,077 8,209 8,342 8,480 2 8,189 8,321 8,456 8,594 8,733 8,876 9,022 9,170 3 8,854 8,997 9,142 9,292 9,443 9,599 9,756 9,917 4 9,536 9,690 9,848 10,008 10,172 10,339 10,509 10,683 5 10,271 10,437 10,607 10,780 10,957 11,137 11,320 11,508 6 11,062 11,242 11,425 11,612 11,803 11,997 12,194 12,397 7 11,869 12,060 12,257 12,457 12,662 12,870 13,082 13,299 8 12,735 12,941 13,151 13,366 13,584 13,807 14,035 14,267 9 13,663 13,884 14,110 14,340 14,575 14,813 15,058 15,305 10 14,641 14,878 15,118 15,364 15,615 15,872 16,132 16,398 11 15,649 15,900 16,157 16,419 16,687 16,959 17,237 17,519 12 16,726 16,995 17,269 17,548 17,833 18,123 18,419 18,720 13 17,880 18,166 18,457 18,755 19,058 19,367 19,683 20,004 14 19,112 19,418 19,728 20,045 20,369 20,699 21,034 21,376 15 20,490 20,827 21,172 21,523 21,882 22,247 22,619 22,999 16 21,969 22,329 22,697 23,073 23,455 23,845 24,243 24,647 17 23,555 23,941 24,334 24,734 25,144 25,560 25,984 26,416 18 25,259 25,671 26,091 26,519 26,956 27,399 27,853 28,315 19 27,088 27,528 27,977 28,434 28,901 29,375 29,859 30,352 20 29,052 29,522 30,001 30,491 30,988 31,495 32,012 32,539 21 30,945 31,443 31,949 32,465 32,991 33,527 34,074 34,630 22 32,973 33,499 34,034 34,580 35,136 35,703 36,280 36,867 23 35,144 35,701 36,268 36,845 37,432 38,032 38,642 39,264 24 37,473 38,061 38,661 39,271 39,894 40,526 41,172 41,830 25 39,966 40,590 41,224 41,870 42,528 43,198 43,880 44,577 26 42,639 43,299 43,971 44,655 45,352 46,061 46,784 47,520 27 45,505 46,205 46,917 47,641 48,378 49,129 49,894 50,674 28 48,579 49,320 50,074 50,841 51,623 52,418 53,228 54,053 29 51,876 52,661 53,460 54,274 55,102 55,945 56,803 57,676 30 56,943 57,814 58,701 59,603 60,522 61,458 62,410 63,380 31 69,458 70,564 71,690 72,839 74,008 75,201 76,415 77,653 32 79,451 80,717 82,005 83,319 84,657 86,020 87,409 88,821 33 95,000 ANNEX B Second Tranche Monthly Base Pay Schedule for Military and Uniformed Personnel Effective June 24, 2010 (In Pesos) DILG Monthly Base DND BJMP and BFP 1 PNP and PPSC 2 PCG and NAMRIA Pay Candidate Soldier 9,508 Private Fire/Jail Officer I Police Officer I Apprentice Seaman/ 12,150 Seaman Third Class Private First Class Seaman Second Class 12,993 Corporal Fire/Jail Officer II Police Officer II Seaman First Class 13,785 Sergeant Petty Officer III 14,509 Staff Sergeant Fire/Jail Officer III Police Officer III Petty Officer II 15,307 Technical Sergeant Petty Officer I 16,413 Master Sergeant Senior Fire/Jail Officer I Senior Police Officer I Chief Petty Officer 17,599 Senior Master Senior Fire/Jail Officer II Senior Police Officer II Senior Chief Petty Officer 18,873 Sergeant Chief Master Senior Fire/Jail Officer III Senior Police Officer III Master Chief Petty Officer 20,241 Sergeant First Chief Master Senior Fire/Jail Officer IV Senior Police Officer IV First Master Chief Petty 21,709 Sergeant Officer Cadet Cadet 21,709 Probationary Second 21,709 Lieutenant Second Lieutenant Ensign 23,787 First Lieutenant Inspector Inspector Lieutenant Junior Grade 25,338 Captain Senior Inspector Senior Inspector Lieutenant Senior Grade 27,190 Major Chief Inspector Chief Inspector Lieutenant Commander 28,572 Lieutenant Colonel Superintendent Superintendent Commander 30,461 Colonel Senior Superintendent Senior Superintendent Captain 32,485 Brigadier General Chief Superintendent Chief Superintendent Commodore 34,655 Major General Director Director Rear Admiral 36,981 Vice Admiral 39,476 Lieutenant General Deputy Director-General Admiral 43,355 General Director General 47,500 ANNEX C Notice of Salary Adjustment Date: _____________ _____________________ _____________________ _____________________ _________________: Pursuant to National Budget Circular No. 524 dated June 23, 2010, implementing Executive Order No. 900 dated June 23, 2010, your salary is hereby adjusted effective June 24, 2010, as follows: 1. Adjusted monthly basic salary effective June 24, 2010, under the new Salary Schedule; SG _____, Step _____ P_______ 2. Actual monthly basic salary as of June 23, 2010; SG ______, Step _____ _______ 3. Monthly salary adjustment effective June 24, 2010 (1-2) P_______ It is understood that this salary adjustment is subject to review and post-audit, and to appropriate re-adjustment and refund if found not in order. Very truly yours, _________________ Head of Agency Position Title: _________________ Salary Grade: _________________ Item No./Unique Item No., FY ______ Personal Services Itemization and/or Plantilla of Personnel: _____________ ANNEX D Plantilla of Personnel and Salary Adjustment As Required Under Item 8.2 of National Budget Circular No. 524 dated June 23, 2010 ANNEX E Notice of Base Pay Adjustment Date: _________ _____________________ _____________________ _____________________ _____________: Pursuant to National Budget Circular No. 524 dated June 23, 2010, implementing Executive Order No. 900 dated June 23, 2010, your base pay as __________ (rank) is hereby adjusted effective June 24, 2010, as follows: 1. Adjusted monthly base pay effective June 24, 2010 P________ 2. Actual monthly base pay as of June 23, 2010 ________ 3. Monthly base pay adjustment effective June 24, 2010 (1-2) P________ It is understood that this base pay adjustment is subject to review and post-audit, and to appropriate re-adjustment and refund if found not in order. aSTECI Very truly yours, _________________ Head of Agency Footnotes 1. Bureau of Jail Management and Penology and Bureau of Fire Protection. 2. Philippine National Police and Philippine Public Safety College.