BIR Ruling

August 13, 1971 3rd Indorsement Returned to the Revenue Operations Head (Administrative), the within papers bearing on his request for information on whether security guards employed by this Bureau are entitled to additional compensation during their extra duty on Saturday, Sundays and Holidays. cdta As government employees are not included among those exempted from the regular working hours, the aforesaid security guards are required to render service only for eight (8) hours a day, for five (5) days a week or a total of forty (40) hours a week pursuant to the 2nd paragraph of Section 562 of the Revised Administrative Code as amended by Republic Act No. 1880, to wit: "SEC. 562. Legal hours of labor . Minimum requirement. The Chiefs of Bureau and Offices in every branch of the Government service shall require of all employees, of whatever grade or class, not less than the legal number of hours of labor. "Such hours, except for schools, courts, hospitals and health clinics or where the exigencies of service so requires, shall be as prescribed in the Civil Service Rules and as otherwise form time to time disposed in temporary executive orders in the discretion of the President of the Philippines but shall be eight (8) hours a day, for five (5) days a week or a total of forty (40) hours a week, exclusive of time for lunch. . . " cdt Such working hours may be extended without additional compensation unless otherwise provided by law. Thus, Section 3, Rule XV, Revised Civil Service Rules reads as follows: "SEC. 3. The nature of the duties to be performed or the interest of the public service so requires, the head of any Department or agency may extend the daily hours of work under him, and such extension shall be without additional compensation unless otherwise provided by law. Officers and employees may be required by the Head of the Department or agency to work on Saturdays, Sundays public holidays also, without additional compensation unless otherwise specifically authorized by law." In this connection, Section 7(32) of Commonwealth Act No. 246, An Act Prescribing the Form of the Budget and Regulating the Expenditure of Authorized Appropriation, as amended by Republic Act No. 992, provides: "SEC. 7. Provisions governing the expenditure of authorized appropriations . Unless otherwise expressly provided, all sums set aside in the law authorizing an appropriation, the following general and special provisions shall govern the expenditure of appropriations authorized by any annual General Appropriation Act and other acts: '1-General Provisions "xxx xxx xxx xxx xxx xxx "(32) Additional compensation for overtime service . Officers and employees of the National Government, except secretaries and undersecretaries of departments, chiefs of bureaus and offices, and those occupying positions of similar category, when working overtime on Saturdays, Sundays, holidays, or during half-day sessions, and after five o'clock post meridian on regular working days to finish work that must be completed within a specified time, when authorized by the President, may be paid from any unexpended balance of the appropriation for salaries and wages authorized in any annual General Appropriation Act, compensation at rates to be fixed by the heads of departments concerned , with the approval of the President, which shall not exceed the rate of their regular compensation. Such additional compensation shall not exceed for any one month, the equivalent of the regular compensation, nor shall it exceed, for any one year, fifty per centum of such compensation. acd "Section sixteen hundred and fifty-six of the Administrative Code shall remain in force the provisions herein contained to the contrary notwithstanding." (Emphasis supplied) The foregoing provisions undoubtedly allows additional compensation for services rendered by government employees beyond the regular working hours. In view thereof, it is requested that steps be taken to pay the additional compensation or allowance requested by the said security guards. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue