Grant of Personnel Economic Relief Allowance (PERA) to All Employees of the Government

July 26, 1991 REVENUE MEMORANDUM CIRCULAR NO. 68-91 SUBJECT : Grant of Personnel Economic Relief Allowance (PERA) to All Employees of the Government TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Department of Budget and Management Budget Circular No. 4-A dated July 1, 1991. "1.0 PURPOSE This Circular is issued to clarify certain items in Budget Circular No. 4, dated June 28, 1991, prescribing guidelines for the grant of PERA to employees of the national government, government-owned and controlled corporations (GOCCs), including government financial institutions (GFIs), and local government units (LGUs). 2.0 For purpose of the grant of said PERA, items in Budget Circular No. 4 enumerated hereunder should be construed to mean as follows : 2.1 The requirement of twelve (12) months of continuous or uninterrupted service as of January 1, 1991 referred to in Sub-Par. 2.1 therein shall apply only to casual and contractual employees. For this purpose, service from other government offices/agencies, GOCCs/GFIs and LGUs shall be considered only if it is continuous or without break. Casual and contractual employees who may have rendered service for one (1) year in 1991, whether such government service was in one or more government offices/agencies, GOCCs/ GFIs, and LGUs, but not continuous, shall not be entitled to the PERA therein authorized. Determination as to when such an employee may be granted PERA is shown in Item No. 1 in Annex "A". cd Appointive employees occupying regular itemized plantilla positions as of January 1, 1991 or thereafter shall be automatically entitled to said PERA. 2.2 Leave Without Pay : 2.2.1 In the case of casual and contractual employees, for purposes of computation of the required twelve (12) months continuous or uninterrupted service, service corresponding to leave without pay shall be considered. They, however should not be paid PERA during the period of their leave without pay. 2.2.2 In case of appointive employees in itemized plantilla positions, they should not be paid PERA corresponding to the days they were on leave without pay during the month whether such leave without pay is broken or continuous. aisa dc 2.3 Appointive employees of the government occupying itemized plantilla positions with salary grade 23 and below referred to therein are employees appointed to regular positions authorized in the organization structure/staffing pattern duly approved by the Department of Budget and Management (DBM) for government offices/agencies, GOCCs/GFIs, and LGUs. Such appointment may be either on a permanent status or temporary appointments of this nature shall likewise not be included in the required twelve (12) months of continuous or uninterrupted service referred to in Sub-Par. 2.1 of subject Budget Circular No. 4. 2.4 Transportation allowance granted to messengers, liaison officers and other work assignments of similar nature, on a reimbursable basis is not included in the "Reimbursable RATA" referred to therein. 2.5 Employees qualified to receive PERA therein authorized but are appointed as Officer-In-Charge to a higher position authorized to receive RATA and are paid said RATA shall no longer be paid PERA during the period that such employees receive said RATA. 2.6 Computation of PERA of employees paid on an hourly or part-time basis which shall not exceed P500.00 per month is shown in Item No. 2 in Annex "A". 2.7 Government employees who were still in the service as of January 1, 1991 and are qualified to receive said PERA but were separated from the service either thru retirement, voluntary resignation or for reasons not due to disciplinary action, prior to the approval of the General Appropriations Act of CY 1991 and Budget Circular No. 4, dated January 28, 1991, shall likewise be paid from the period they are entitled to said PERA to the date of their separation. 2.8 PERA of government employees working on a part-time basis in more than one government office/agency, GOCC/ GFI, LGU, shall be paid and shared by the offices where such government employees render services on a part-time basis. In no case, however, shall total PERA receive in one month by such employees from said offices exceed P500. aisa dc 2.9 PERA of government employee who had transferred from one office to another shall be paid by the office where such employee is presently employed at the time of the approval of the General Appropriations Act for CY 1991 and Budget Circular No. 4, dated June 28, 1991. In case of a government employee already separated from the service at the time of said approval as discussed in Item 2.6 above, PERA shall be paid by the last employer. 3.0 Employees with pending administrative case and/or under preventive suspension shall be paid PERA therein authorized only upon exoneration. 3.1 Cases not covered and/or fully clarified by any of the foregoing statements shall be submitted to the Secretary of Budget and Management for appropriate resolution. (Sgd.) Guillermo N. Carague" Secretary All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. (SGD.) JOSE U. ONG Commissioner of Internal Revenue