Prescribing Uniform Standards in Determining Punctuality and Attendance of Employees, and Prescribing for Monitoring of Purposes

October 3, 1984 REVENUE MEMORANDUM ORDER NO. 34-84 SUBJECT : Prescribing Uniform Standards in Determining Punctuality and Attendance of Employees, and Prescribing for Monitoring of Purposes TO : All BIR Officials and Employees I. OBJECTIVES 1. To establish a rational and fair system of rating employees on punctuality and attendance under the New Performance Appraisal System (NPAS) pursuant to Memorandum Circular No. 2, s. 1979, of the Civil Service Commission as implemented by Revenue Memorandum Order No. 31-79. 2. To monitor effectively the implementation of the system. II. DEFINITION AND STANDARDS To achieve the foregoing objectives, the following definitions and standards are hereby adopted and prescribed: A. DEFINITIONS 1. Absence - an employee is considered absent when he does not report to duty for at least 4 continuous hours or longer. An absence of continuous duration exceeding one day shall be considered as one absence. For instance, if an employee is absent from 1:00 o'clock in the afternoon of a Monday up to the following Wednesday, his absence is counted as one for performance rating purposes. His absence for 2 1/2 days should correspondingly be reflected in the time sheet as in his time record. 2. Tardiness - For performance rating purposes, tardiness of an employee shall be determined from the number of days such employee was late to office for 15 minutes or longer as shown in the timesheet of each office: Provided, that when an employee is late for less than 15 minutes, this fact should be properly reflected in the employee's time record (CS Form No. 48) and in the timesheet of the office. cdt 3. Undertime - This is the time covered when an employee is authorized to leave the office for personal reasons after signing in the time sheet in the morning or in the afternoon, which should be for a duration of less than 4 hours. Undertime includes leaving the office before 5:00 o'clock in the afternoon. 4. Habitual Tardiness - An employee shall be considered habitually tardy if he has been tardy as defined above at least 8 times a month for the 6 months covering the performance rating period. 5. Absenteeism - Absenteeism shall mean having been habitually absent once a week, or at least 20 times for the months (26 weeks) covering the performance rating period. 6. Perfect Attendance - This shall mean that an employee has not incurred any absence, tardiness or undertime for the entire performance rating period. B. STANDARDS Attendance shall be given point scores under the NPAS as follows: Point Score 1. Perfect Attendance 10 (Outstanding) 2. Average of 4 monthly absences, 8 (Very Satisfactory) tardiness and undertimes. 3. Average of monthly absences, 6 (Satisfactory) tardiness and undertimes. 4. Average of monthly undertimes. 4 (Fair) absences, and 5. Average of more than 6 monthly 2 (unsatisfactory) absences, tardiness and undertimes. The average of an employee's monthly absences and or/tardiness and undertimes is computed as follows: No. of times absent (Not the number of days absent) X No. of times tardy/undertime Y Total X + Y Average - X + Y 2 Examples: (a) No. of times absent 1 No. of times tardy/undertime 4 Total 5 Average - 2 1/2 Point Score - 8 (Very Satisfactory) (b) No. of times absent 2 No. of times tardy/undertime 8 Total 10 Average - 5 Point Score - 6 (Satisfactory) (c) No. of times absent 0 No. of times tardy/undertime 12 Total 12 Average - 6 Point Score - 4 (Fair) (d) No. of times absent 6 No. of times tardy/undertime 8 Total 14 Average - 7 Point Score - 2 (Unsatisfactory) At the end of the 6-month rating period, the average point score shall be the employee's rating on punctuality and attendance. III. MONITORING A. To effectively monitor the implementation of the foregoing rules, the Chiefs of the Personnel Division and the Internal Security Division and/or their authorized representatives, are hereby directed to: 1. Check the closing of the timesheets of the Offices assigned to them at around 8:15 and 9:00 o'clock in the morning, and at 1:30 in the afternoon. If the timesheets have not been closed by the offices concerned as directed under paragraph IV (1) hereof, they should close the timesheets by drawing a red line and indicating the time thereon. 2. To mark in red ink the names of those who are late for 15 minutes or more, and those who are absent. 3. Coordinate with the chief or head of unit with respect to employees who are out on undertime. Assignments shall be determined by the Revenue Service Chief, Personnel and Administrative Service, in coordination with the Revenue Service Chief (Inspection). In the Regional Offices, the above functions shall be exercised by the Assistant Regional Directors and Assistant Revenue District Officers, and/or their authorized representatives. IV. GENERAL PROVISIONS 1. Heads of offices, divisions and units, shall maintain timesheets (Daily Record of Attendance) of employees in the prescribed form (Annex "A"). Timesheets should be closed by the Assistant Chief of office, division, or unit at 8:00, 8:15, and 9:00 o'clock in the morning; and again at 1:00, 1:15, and 1:30 o'clock in the afternoon. 2. Employees requesting permission to go on partial leave (undertime) shall file a partial leave form duly approved by the head of office concerned (Annex "B"). 3. In case there are no bundy clocks, employees shall accomplish the daily time record (C.S. Form 48), and shall submit the same to the Chief of Office, division, or unit at the end of each month. The time indicated in the daily time record must tally with the Daily Record of Attendance, duly certified by the Assistant Chief of Office, division or unit. 4. Top officials, from Revenue Service Chief down to Assistant Division Chiefs, in the Central Office, and Branch Chiefs, Assistant Branch Chiefs, Revenue District Officers and Assistant Revenue District Officers, in the Regional Offices, are not required to time in on the timesheets of their offices, but they should submit to their immediate chiefs their daily time records (C.S. Form 48) for each month. 5. Monthly summary reports of attendance shall clearly reflect the entries in the timesheets of the office and shall be submitted to the Chief, Personnel Division, if in the Central Office, or to the Chief, Administrative Branch if in the Regional Office within 10-days after the end of each month. 6. An employee who is on a prolonged leave of absence for 3 months or longer shall not be rated on his performance for the semester affected by his absence. cdt 7. Frequent absences or tardiness in reporting for duty, or frequent absences from duty during regular office hours are grounds for disciplinary action. Likewise an unsatisfactory rating on punctuality and attendance for 2 consecutive performance rating periods shall be cause for disciplinary action. V. REPEALING CLAUSE All provisions of orders, circulars, and memoranda inconsistent herewith are hereby repealed. VI. EFFECTIVITY This Order takes effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner