Guidelines in the Preparation of Weekly Payroll of Casual Employees and Fixing the Responsibility for Maintaining Up-to-Date Records of Leave Credits of Emergency Employees in the Central and Regional Offices

January 5, 1982 REVENUE MEMORANDUM ORDER NO. 01-82 SUBJECT : Guidelines in the Preparation of Weekly Payroll of Casual Employees and Fixing the Responsibility for Maintaining Up-to-Date Records of Leave Credits of Emergency Employees in the Central and Regional Offices TO : All Revenue Service Chiefs, Regional Directors, Division Chiefs and Others Concerned I. BACKGROUND The present procedure of computing the salaries of BIR casual employees has been found not only cumbersome but also prone to error resulting in delays in its payment. This is mainly due to the requirement that the money value of the total minutes/hours of tardiness/undertimes of an employee as well as leaves of absences not duly supported by an approved Application for Sick or Vacation Leave (CS Form No. 6) shall be deducted from the weekly payroll. During the processing and review by the Accounting Division, the mathematical computations made by the divisions where the employees are assigned are most often erroneous. A great deal of time and effort is, therefore, spent by the processors in making corrections which delays the payment of the salaries despite the fact that priority is given to this particular job. To shorten the processing time, avoid errors and prevent delays in the payment of the salaries of casual employees, the following policies and procedures are hereby prescribed for all concerned. II. POLICIES 1. It shall be the responsibility of the Personnel Division to maintain complete and up-to-date records of leave credits earned by every casual employee assigned in the Central Office. This function being currently done by the Office of the Revenue Service Chief (Personnel and Administrative) shall be transferred to the Personnel Division upon the approval of this Order. In the Revenue Regions, the Administrative Branches shall bear the responsibility for maintaining the Leave Credit records of casual employees within their jurisdiction. 2. The Chief, Personnel Division or the Chief, Administrative Branch, as the case may be, shall report immediately to the respective Service/Office Heads, Division Chiefs, Regional Director, Branch Chiefs or Revenue District Officers concerned, copy furnished the Accounting Division/Fiscal Operations Units, those employees whose remaining earned leave credits at any one time is only five (5) days or less. aisa dc 3. The money value of the total minutes/hours of tardiness/undertimes incurred during the payroll period shall no longer be deducted against the gross pay of the employee in the payroll. Its equivalent number of days or portions thereof shall be deducted from the earned leave credit balance of the employee concerned. If the employee does not have any earned leave credits in his favor or the balance is not sufficient to cover the deficiency, its money value should be deducted from the gross weekly/semi-monthly pay as an exception to the general rule. 4. The practice of including the money value of leaves of absences duly supported by an approved application for Leave of Absences (CS Form No. 6) in any of the weekly/semi-monthly payrolls shall still be allowed upon presentation of the duly approved application form (CS Form No. 6) with the appropriate clearance from the Personnel Division. III. PROCEDURES The following procedures shall be adopted by all units concerned in preparing the payroll of casual employees under their respective jurisdiction: A. Central Office 1. Services/Offices/Divisions/Units a. Prepare the weekly payroll of casual employees assigned in their offices on the days prescribed in RMO No. 3-78 dated January 11, 1978. Only salaries corresponding to the number of days where service was actually rendered as supported by a daily time record (CS Form No. 48) duly attested by the head of the unit, shall be included in the payroll. Leaves of absences with duly approved application forms (CS Form No. 6) and cleared by the Personnel Division may be included in any payroll for the week. b. Deduct the medicare contribution, GSIS premiums and withholding tax, whenever applicable. Deduct also the money value of tardiness/undertimes in case the employee concerned does not have any more earned leave credits in his/her favor to cover the deficiency. c. Attach the duly signed and attested daily time record of each employee with the payroll furnishing a duplicate copy to the Personnel Division for use in updating the earned leave credit records. aisa dc d. Transmit the weekly payroll together with the supporting documents to the Accounting Division for processing. Note: The detailed procedures prescribed in RMO 2-82 dated January 6, 1982 , Appendix I showing the route of the processing and payment of salaries of casual employees in the Central Office shall be followed. 2. Personnel Division a. Maintain a complete and up-to-date historical file of each casual employee in the Central Office specially the record on earned leave credits. See to it that the equivalent number of days of tardiness/undertimes incurred by a casual employee as indicated in the daily time records are deducted from the earned leave credits. b. Report immediately to the Services, Offices, Divisions or Units concerned, the names of the casual employees and their remaining earned leave credit balance anytime it is only five (5) days or less. Furnish a copy of this report to the Accounting Division. c. Clear for payment any approved application for sick and/or vacation leaves of absences of casual employees who wants its money value to be included in the next weekly payroll seeing to it that the number of days being paid are properly deducted from the earned leave credit balance of the employee. B. Revenue Regions 1. Regional Directors Offices/Branches/Revenue District Offices a. Prepare the semi-monthly payroll of casual employees assigned in their respective offices every 15th or end of the month except Revenue Region No. 4-A, Manila where salaries of employees are paid by the Philippine National Bank under a special arrangement between the Regional Director and the bank. In making the payroll, the processor should see to it that the policies and procedures enumerated in II and III-A-1 (a and b) above are strictly followed. acd b. Submit the payroll to the Fiscal Operations Unit for processing together with the supporting daily time record within five days after the deadline for the preparation of the payroll. Note: The detailed procedure in processing and payment of the salaries of casual employees in the Revenue Regions prescribed in Appendices W and X of RMO No. 2-82 dated January 6, 1982 shall be followed. c. Furnish the Chief, Administrative Branch a copy of the signed daily time record for updating of leave credit files. 2. Regional Administrative Branches a. Maintain a complete up-to-date record of earned leave credits of casual employees within the Region. b. Notify immediately the branch or district office concerned whenever any of their casual employees have only five (5) days or less of earned leave credits in their favor to prevent any overpayments due to absences, tardiness or undertimes. Furnish a copy of the report to the Fiscal Operations Unit. c. Clear for payment any approved application for sick and/or vacation leaves of absences of casual employees who wants its money value to be included in the next semi-monthly payroll seeing to it that the number of days being paid are properly deducted from the earned leave credit balance of the employee. 3. Revenue Regional Director a. See to it that the salaries of all casual employees within his region are paid no later than every 15th or end of the month for payroll covering the previous quincena. IV. Repealing Clause This Order revises Revenue Memorandum Order No. 3-78 dated January 11, 1978, Revenue Memorandum Order No. 32-80 dated October 22, 1980 and any other Orders, Circulars or portions thereof which are inconsistent with this Memorandum Order. V. Effectivity This Order takes effect immediately. RUBEN B. ANCHETA Acting Commissioner