Implementing Guidelines of Executive Order No. 150, s. 2021 ( GCG-CPCS Implementing Guidelines No. 2021-01 )

January 12, 2022

GCG-CPCS IMPLEMENTING GUIDELINES NO. 2021-01

 

1. BACKGROUND AND PURPOSE. — Pursuant to Republic Act (R.A.) No. 10149 which mandates the Governance Commission for GOCCs (GCG) to develop a Compensation and Position Classification System (CPCS) for GOCCs, and by virtue of the powers vested in the President of the Philippines, 1 Executive Order No. (E.O.) 150, series of 2021 entitled "Approving the Compensation and Position Classification System (CPCS) and Index of Occupational Services, Position Titles, and Job Grades for GOCCs (IOS-G) Framework, Repealing Executive Order No. 203 (S. 2016), and for Other Purposes," was signed and approved by the President on 01 October 2021. The said E.O. became effective on 05 October 2021 upon its publication in a newspaper of general circulation. 2

This Implementing Guidelines is being issued in accordance with Section 8 of E.O. No. 150 which directs the GCG to be the implementing agency of the CPCS.

2. COVERAGE. — The following are covered by this Implementing Guidelines:

2.1. All GOCCs, including their subsidiaries, unless excluded from the coverage of R.A. No. 10149.

2.2. All positions on regular, contractual, or casual basis, now existing or hereafter created in GOCCs, whether Chartered or Non-Chartered, and whether previously covered by, or previously exempted from the "Salary Standardization Law" (R.A. No. 6758). 3

3. EXCLUSIONS. — The following are excluded from the coverage of this Implementing Guidelines:

3.1. Bangko Sentral ng Pilipinas (BSP), State Universities and Colleges (SUCS), Cooperatives, Local Water Districts (LWDs), Economic Zone Authorities, and Research Institutions which are expressly outside the coverage of R.A. No. 10149. 4

3.2. GOCCs with approved abolition or deactivation orders at the time of the effectivity of E.O. No. 150.

3.3. Individuals hired by GOCCs without an employer-employee relationship and paid from Non-Personal Services appropriations/budgets, as follows:

3.3.1. Consultants and experts hired to perform specific activities or services with expected outputs;

3.3.2. Laborers hired through job contracts (pakyaw) and those paid on piecework basis;

3.3.3. Student workers and apprentices; and

3.3.4. Those whose services are engaged through job orders, contracts of service, or others similarly situated.

3.4. Members of the GOCC Governing Boards, except for the CEO or the highest-ranking officer in the GOCC.

4. CPCS IMPLEMENTATION. — GOCCs shall implement the CPCS upon receipt of the CPCS authorization from the GCG which shall contain the GOCC's classification, job evaluation results, and tiering.

GOCCs with incomplete and/or insufficient submissions shall be required to submit the lacking requirements in the prescribed format, as may be necessary, prior to the issuance of the authorization to implement the CPCS. 5

4.1. GOCC Classification — Under Chapter V of the CPCS, a GOCC's classification, composed of the GOCC's category and grade, will determine the appropriate compensation system that the GOCC shall implement under the CPCS.

The classification of a GOCC was based on information from its Charter, Articles of Incorporation, and/or By-Laws, as applicable, Commission on Audit (COA) annual financial statements for 2017 to 2019, approved Corporate Operating Budgets (COB) for 2017 to 2019, and other CPCS requirements submitted by the GOCC. 6

4.1.1. Categorization — The GCG shall issue a certification on the categorization of each GOCC based on the descriptors under the CPCS.

4.1.2. Grading — The GCG shall issue a certification on the grade of each GOCC based on the following factors:

FACTORS	INFORMATION REQUIREMENT
(a) Company Financials (60%)	CPCS Profiles based on a prescribed template submitted by GOCCs and validated by the GCG.
(b) Complexity (30%)	GOCC Categorization determined by the GCG.
(c) Number of Full-Time Equivalent (FTE) Employees (10%)	Data collection kits, Organizational Structure and Staffing Pattern (OSSP), and listing of all approved plantilla position submitted by the GOCCs.

 

4.2. GOCC Job Evaluation (JE) — All positions in a GOCC shall go through the JE process which measures the level and nature of contribution of a job defined by knowledge requirements, organization impact, people-related skills, analytical skills, and varying levels of leadership requirement among others.

The GCG shall issue a certification on the JE results of all positions in the GOCC in accordance with the CPCS IOS-G Framework based on the following requirements submitted by the GOCCs during the CPCS development:

4.2.1. OSSP:

i. Approved by the GCG or by the Department of Budget and Management (DBM).

ii. For those whose OSSP was approved prior to 2012, Board-approved (with signature) OSSP will suffice.

4.2.2. Functional statements;

4.2.3. Annex A or the listing of all approved plantilla positions as provided in the data collection worksheet and indicate the respective organization unit/s each position belongs to using the prescribed template; and

4.2.4. Job Description (JD) of all approved plantilla position.

4.3. GOCC Tiering — The GCG shall also issue a certification on the applicable tier of a GOCC under Categories 2 or 3. The GOCC's tier, which will determine the applicable salary schedule to be implemented, is based on the financial indicators under the CPCS.

Considering that the GOCC tiering aims to determine whether GOCCs under Categories 2 or 3 can afford the implementation of the CPCS, the GCG shall use the GOCCs' financials for the years 2018-2020, 7 in accordance with Section 11 of E.O. No. 150 which authorizes the GCG to determine the salary schedule that a GOCC may adopt.

COMPENSATION SYSTEM

I. BASIC SALARIES, INCLUDING STEP INCREMENTS

1. RETROACTIVE APPLICATION. — Upon receipt of their respective authorization to adopt the CPCS, GOCCs with substantial compliance to CPCS requirements upon the approval of E.O. No. 150 shall retroactively apply the appropriate salary structures, and the allowances, benefits, and incentives under the CPCS effective 05 October 2021, in accordance with GCG En Banc Resolution No. 2021-02.

GOCCs that are non-compliant to the CPCS requirements and those that will be covered by the GCG in the future shall adopt the monthly basic salary structures, and the allowances, benefits, and incentives under the CPCS effective upon issuance of the corresponding authorization from the GCG in accordance with Section 3 of E.O. No. 150.

All allowances, benefits, and incentives outside the CPCS being granted by the GOCCs to its officers and employees shall be discontinued upon receipt of their respective authorization.

2. SALARY ADMINISTRATION. — The salary schedule under the CPCS shall be adopted based on the scheme approved by the GOCC governing board, with due consideration of the GOCC's affordability and sustainability to continually implement the CPCS rates for its officers and employees.

2.1. GOCCs in Category 1 that do not have sufficient funds to implement fully the salary schedules provided under the CPCS may adopt their respective salary schedules at lower rates but at a uniform percentage of the salaries across all positions in the GOCC.

The Governing Boards shall determine the lower rate by which they shall apply their salary structure under the CPCS. For this purpose, they shall submit to the GCG the salary tranches whereby the amounts in the applicable salary structure under the CPCS shall be the GOCC's final tranche for application on the third year of implementation.

GOCCs shall ensure that they can fund on a sustainable basis the CPCS salaries, including the government counterpart to the Retirement and Life Insurance Premiums (RLIP), Pag-IBIG Contributions, PhilHealth Contributions, and Employees Compensation Insurance Premiums.

2.2. GOCCs in Categories 2 and 3 that do not have adequate or sufficient funds, based on their financials for the past 3 years (2018-2020), to implement the rates under their applicable tier shall adopt the salary schedule of lower tiers or of Category 1.

2.3. Pursuant to Section 12 of E.O. No. 150, any GOCC that fails or refuses to implement the CPCS rates, or the lower amounts provided under Section 11 thereof as applicable, shall undergo a mandatory evaluation and based thereon, will be reorganized, merged, streamlined, abolished or privatized pursuant to Section 5 (a) of R.A. No. 10149, upon a recommendation by its Supervising Agency.

3. RULES FOR SALARY ADJUSTMENT. — The adjustments in the salaries of GOCC personnel shall only be in accordance with the CPCS salary structure.

3.1. The salaries of incumbent personnel shall be adjusted to the rates in the salary schedule corresponding to the designated job grade allocations of their positions as of the time of receipt of authorization to implement the CPCS from GCG.

3.2. If the actual monthly basic salary of an incumbent officer or employee as of 05 October 2021 falls between steps of the job grade allocation of the position, the salary shall be adjusted to the rate for the higher step in the applicable salary schedule.

3.3. If the actual monthly basic salary of an incumbent officer or employee as of 05 October 2021 exceeds that of Step 8, there shall be no increase in monthly basic salary and no diminution in the salary currently being received.

3.4. If the actual monthly basic salary of an incumbent officer or employee as of 05 October 2021 falls below Step 1 of the job grade allocation of the position, the salary shall be adjusted to Step 1 in accordance with Section 7 of E.O. No. 150.

3.5. The salaries/wages of incumbent contractual/casual personnel as of 05 October 2021 may be adjusted to the rates corresponding to Step 1 of the job grade allocations of their positions in the salary schedule under the CPCS. The adjusted daily wage rates of casual personnel shall be computed by dividing the monthly rates by 22 work days per month.

3.6. Officers and employees who resigned/retired after 05 October 2021 but before the receipt by the GOCC of its authorization to adopt the CPCS shall be granted the difference between their salary rates prior to the resignation/retirement with the rates in the salary schedule prescribed under the CPCS.

3.7. Compulsory retirees whose services have been extended beyond 04 October 2021 shall be entitled to salary increases effective 05 October 2021, following items 3.1 to 3.4 above, as applicable. However, their retirement benefits, including Terminal Leave Benefits, shall be computed based on their monthly basic salaries as of the day prior to the effectivity of their retirement, consistent with existing laws, rules and regulations.

3.8. The salary of a new hire shall be the rate corresponding to Step 1 of the job grade allocation of the position in the salary schedule, subject to the rules under Item 5.4.

4. NON-DIMINUTION OF AUTHORIZED SALARIES. — There shall be no diminution of authorized salaries received by incumbents of the GOCC as of the implementation of the CPCS. Authorized salaries shall refer to the salary structure that has been duly authorized by the Office of the President (OP) and/or by law.

5. STEP INCREMENTS. — Incumbents may progress from Step 1 to Step 8 within a job grade in the salary structure under the CPCS. Generally, all positions will start at Step 1 unless the personnel is covered under Sections 3.1 to 3.3 of this Implementing Guidelines.

Progressions in the step increment shall be based on the following:

5.1. Meritorious performance based on a Performance Management System (PMS) approved by the Civil Service Commission (CSC) for Chartered GOCCs, and by the Board for Non-Chartered GOCCs.

5.1.1. The maximum number of employees that may be granted step increment/s due to meritorious performance in any given year shall be limited to five percent (5%) of all incumbent officials and employees in the GOCC.

Two (2) Step Increments may be granted to a qualified official or employee who has attained two (2) ratings of "Outstanding" during the two (2) rating periods within a calendar year.

One (1) Step Increment may be granted to a qualified official or employee who has attained one (1) rating of "Outstanding" during the two (2) rating periods within a calendar year.

5.1.2. Step Increment/s shall be granted initially effective 01 January 2022, and subsequently every 01 January of every year thereafter for GOCCs with the requisite approved PMS.

5.1.3. Inasmuch as personnel on secondment, study privilege, scholarship, or training grant for more than three (3) months do not perform the actual duties and responsibilities of their positions in their mother agencies, such engagements shall not be considered in determining entitlement to the grant of step increment/s.

5.1.4. The performance of personnel on detail to another agency for three (3) months or more shall be rated by the authorities concerned in the receiving agency. The average performance rating of the detailed personnel shall be considered in the ranking of qualified personnel in either the receiving or the mother agency where the detailed personnel served for a longer period within a given year.

5.2. Length of service

5.2.1. One (1) step increment shall be granted to qualified personnel for every three (3) years of continuous satisfactory service in the present position. Said length of service in the present position in the same agency may include the period/s rendered by the incumbent as follows:

a. While on temporary or provisional status of appointment in the same position;

b. Before his/her present position was reclassified/upgraded/reallocated; and

c. Period rendered by him/her prior to re-appointment to the same or comparable position with the same salary grade in a reorganized agency staffing pattern.

5.2.2. Length of service in the present position shall also include the period rendered by an incumbent prior to his/her transfer within the same agency or to another agency in a position with the same or comparable position and job grade.

5.2.3. The grant of step increment to an official or employee on leave of absence with or without pay for more than three (3) months shall be deferred corresponding to the period of such absence/non-performance of actual duties and responsibilities of his/her position to complete the service and performance rating requirements.

5.2.4. An official or employee authorized to be granted longevity pay under an existing law is not eligible for the grant of step increment due to length of service.

5.3. Simultaneous grant of step increments due to meritorious performance and due to length of service may be applied to a qualified incumbent.

5.4. Pursuant to Chapter VI (A) (2) of the CPCS, adjustments in steps for a specific person and/or position that are not covered by the above rules should be approved by the GOCC Governing Board and recommended by the Supervising Agency to the GCG for final review and approval.

5.5. For purposes of step increment due to length of service, an officer or employee's service in the GOCC prior to the implementation of the CPCS shall be counted.

6. PROCEDURAL GUIDELINES. — The Human Resource Management Officer (HRMO)/Administrative Officer (AO), or its equivalent, of a GOCC shall issue the Notices of Salary Adjustment (NOSAs) for incumbent officers/employees as approved by the Governing Board.

6.1. For personnel whose actual monthly salaries as of 05 October 2021 exceed the rates corresponding to Step 8 of the job grade allocation of their positions, the HRMO/AO shall no longer prepare NOSAs.

6.2. The NOSAs shall be issued to the personnel concerned, copy furnished the Government Service Insurance System (GSIS) or the Social Security System (SSS), as the case may be.

II. ALLOWANCES, BENEFITS, AND INCENTIVES

Upon receipt of their respective authorization to adopt the CPCS, all the allowances, benefits, and incentives (ABIs) of GOCC officers and employees, whether they are incumbents or new hires, shall be limited to those provided under the CPCS. The grant of ABIs outside those provided under the CPCS shall be discontinued.

A. Standard Allowances and Benefits

1. YEAR-END BONUS AND CASH GIFT. — The grant of Year-End Bonus and Cash Gift shall be in accordance with CPCS Circular No. 2021-001.

2. UNIFORM/CLOTHING ALLOWANCE (U/CA). — The grant of this allowance shall be based on the rates and guidelines under CPCS Circular No. 2021-002.

3. PERSONNEL ECONOMIC RELIEF ALLOWANCE (PERA). — The grant of the PERA shall be based on the rates and guidelines under CPCS Circular No. 2021-003.

B. Specific-Purpose Allowances and Benefits

1. HAZARD PAY. — The grant of Hazard Pay shall be based on the rates and guidelines under CPCS Circular No. 2021-004.

2. COMPENSATION FOR OVERTIME WORK. — As a general rule, overtime work shall be compensated through Compensatory Time-Off (CTO), in accordance with the guidelines under the Civil Service Commission (CSC)-DBM Joint Circular (J.C.) No. 2, s. 2004 8 and CSC-DBM J.C. No. 2-A, s. 2005. 9 The cash payment through overtime pay for overtime work may be authorized only in exceptional cases when the application of CTO for all overtime hours would adversely affect the operations of the GOCC.

For Chartered GOCCs, the grant of overtime pay shall be in accordance with CSC-DBM J.C. No. 2, s. 2015. 10

For Non-Chartered GOCCs, the Governing Boards shall issue internal guidelines on the grant of compensation for overtime work using as reference and following the rates provided under CSC-DBM J.C. No. 2, s. 2004, CSC-DBM J.C. No. 2-A, s. 2005, and CSC-DBM J.C. No. 2, s. 2015.

3. NIGHT SHIFT DIFFERENTIAL PAY. — The grant of this benefit shall be based on CPCS Circular No. 2021-05.

4. HONORARIUM. — The grant of honorarium to GOCC officers and employees shall be based on DBM B.C. 2007-1, 11 DBM B.C. No. 2007-2, 12 and DBM B.C. No. 2004-5, 13 DBM B.C. No. 2004-5A, 14 and DBM B.C. No. 2007-3, 15 whichever is applicable.

5. SPECIAL COUNSEL ALLOWANCE. — The grant of this allowance shall be based on the amount and conditions set under the pertinent general provision in the annual General Appropriations Act (GAA).

6. REPRESENTATION AND TRANSPORTATION ALLOWANCE. — The grant of RATA shall be in accordance with CPCS Circular No. 2021-006.

7. SUBSISTENCE ALLOWANCE. — The grant of this allowance for meal or sustenance of officers and employees who, by the nature of their duties and responsibilities, have to make their services available in their places of work even during mealtimes shall be pursuant to Section 69, Chapter 7, Book VI of E.O. No. 292.

The following are covered by this allowance: 16

7.1. Marine officers, engineers, and crew of government vessels, launches, and motorboats, who take their meals on the mess when aboard said vessels, launches or motorboats;

7.2. Laborers temporarily fielded to isolated or unsettled areas.

8. MAGNA CARTA BENEFITS FOR PUBLIC HEALTH WORKERS. — The grant of benefits under R.A. No. 7305 to public health workers in GOCCs shall be based on DBM and Department of Health (DOH) Joint Circular No. 1, s. 2012.

9. MAGNA CARTA BENEFITS TO SCIENTISTS, ENGINEERS, RESEARCHERS, AND OTHER SCIENCE AND TECHNOLOGY (S & T) PERSONNEL. — The grant of benefits under R.A. No. 8439 17 to GOCC employees considered as S & T personnel shall be based DBM and Department of Science and Technology (DOST) Joint Circular No. 1, s. 2013.

10. MAGNA CARTA BENEFITS FOR PUBLIC SOCIAL WORKERS (PSWs). — The grant of benefits under R.A. No. 9433 18 to PSWs in GOCCs shall be based on DBM and Department of Social Welfare and Development (DSWD) Joint Circular No. 1, s. 2018.

C. Incentives

1. LOYALTY AWARD. — The grant of loyalty award to qualified officers and employees shall be based on the rates, conditions, and rules and regulations set under CSC Memorandum Circular (M.C.) No. 6, s. 2002, COA Circular No. 2013-003, and COA Circular No. 2013-003A.

2. ANNIVERSARY BONUS. — The grant of anniversary bonus to qualified officers and employees shall be based on Administrative Order No. 263, s. 1996 19 and DBM National Budget Circular (N.B.C.) No. 452, s. 1996. 20

3. MID-YEAR BONUS (MYB). — The grant of MYB shall be based on the rates and guidelines under CPCS Circular No. 2021-007.

4. PRODUCTIVITY ENHANCEMENT INCENTIVE (PEI). — The grant of PEI shall be based on the rates and guidelines under CPCS Circular No. 2021-008.

5. COLLECTIVE NEGOTIATION AGREEMENT (CNA) INCENTIVE. — The grant of CNA incentive shall be based on the guidelines issued by the DBM for the applicable year until the issuance of a CPCS Circular on this matter by the GCG.

6. PROGRAM ON AWARDS AND INCENTIVES FOR SERVICE EXCELLENCE (PRAISE). — Chartered GOCCs shall follow the guidelines issued by the CSC for the establishment and maintenance of the PRAISE Program. Non-Chartered GOCCs may opt to adopt the PRAISE Program, provided that they establish their own program using as reference the guidelines under CSC issuances; provided further, that the rates of monetary and/or non-monetary incentives shall not exceed the rates under CSC M.C. No. 01, s. 2001. 21

D. Grant of Allowances, Benefits, and Incentives Outside the CPCS — All additional compensation items outside of the CPCS shall have to be approved by the Board, endorsed by the Supervising Agency, recommended by the GCG, and approved by the President of the Philippines before the same can be granted.

E. Excess Allowances, Benefits, and Incentives — All authorized allowances, benefits and incentives previously being granted by the GOCCs to their officers and employees, which are no longer included in the CPCS shall be discontinued.

Incumbents of GOCCs whose authorized allowances, benefits, and incentives will be discontinued for being outside the CPCS shall be paid the three (3)-year present value of the said allowances, benefits, and incentives, subject to the guidelines under CPCS Circular No. 2021-09.

III. VARIABLE PAY OR PERFORMANCE-BASED BONUS (PBB)

1. Pursuant to Chapter XI of the CPCS, GOCCs shall use existing GCG issuance on the grant of PBB for FY 2020.

2. The grant of the PBB for FY 2021 and years thereafter shall be subject to the guidelines to be issued by the GCG.

3. Pursuant to Chapter VI (C) (1.2.4) of the CPCS, GOCCs categorized under Category 2 or 3 may grant to a specific incumbent a higher PBB rate of up to 150% of the incumbent's monthly basic salary, subject to the approval of the GOCC Governing Board, endorsement of the Supervising Agency of the GOCC, and final approval of the GCG.

4. The guidelines for the grant of higher rates of PBB based on the above rule shall be subject to the approval of the President in accordance with Section 8 of E.O. No. 150.

IV. OTHER ENTITLEMENTS

1. COMMUNICATION ALLOWANCE. — The grant of communication allowance to certain officers and employees shall be based on the rates and guidelines under CPCS Circular No. 2021-10.

2. LEAVE CREDITS. — For Chartered GOCCs, the rules and guidelines provided under CSC M.C. No. 14, s. 1999 (as amended by special laws) shall be applied. For Non-Chartered GOCCs, the respective Governing Boards shall issue internal guidelines on leave credits using as reference CSC M.C. No. 14, s. 1999 (as amended by special laws).

3. MONETIZATION OF LEAVE CREDITS. — For Chartered GOCCs, the rules and guidelines provided under CSC M.C. No. 41, s. 1998 and CSC M.C. No. 16, s. 2002 shall be observed. For Non-Chartered GOCCs, the respective Governing Boards shall issue internal guidelines on monetization of leave credits using as reference CSC M.C. No. 41, s. 1998.

4. TERMINAL LEAVE BENEFITS. — For Chartered GOCCs, the computation of terminal leave benefits shall be based on DBM B.C. No. 2016-2 and CSC M.C. No. 14, s. 1999. For Non-Chartered GOCCs, the Governing Boards shall issue internal guidelines on computation of terminal leave benefits using as reference DBM B.C. No. 2016-2 and CSC M.C. No. 14, s. 1999.

5. REHABILITATION PRIVILEGE. — For Chartered GOCCs, the basis for Rehabilitation Privilege shall be CSC-DBM J.C. No. 01, s. 2006 and CSC-DBM No. 01, s. 2015. For Non-Chartered GOCCs, their Governing Boards shall issue internal guidelines on computation of terminal leave benefits using as reference CSC-DBM J.C. No. 01, s. 2006 and CSC-DBM No. 01, s. 2015.

6. COST OF PARTICIPATION IN CONFERENCES, SEMINARS, ETC. — The cost of participating in conventions, seminars, conferences, symposia, and other similar non-training gatherings sponsored by non-government organizations or private institutions shall be based on the guidelines under CPCS Circular No. 2021-11.

7. OFFICIAL VEHICLES AND TRANSPORT. — Government motor transportation may be used by officers and employees of GOCCs for official business, in accordance with or the provisions of the GAA for the current year.

8. ALLOWANCES FOR LOCAL AND FOREIGN TRAVEL. — The allowance for official local and foreign travel of GOCC officers and employees shall be pursuant to the rates and guidelines under E.O. No. 77, s. 2019 22 and amendments thereof.

9. CULTURAL AND ATHLETIC ACTIVITIES. — An annual expense not exceeding P1,500.00 per employee participant is authorized for the purchase of uniform or costume and other related expenses in the conduct of cultural and athletic activities.

10. QUARTERS PRIVILEGES. — The grant of quarters privilege is subject to the guidelines under CPCS Circular No. 2021-12.

11. EXTRAORDINARY AND MISCELLANEOUS EXPENSES (EME). — The grant of EME shall be subject to the guidelines under CPCS Circular No. 2021-13.

V. ADDITIONAL REQUIREMENT FOR NON-CHARTERED GOCCs

The Governing Boards of non-chartered GOCCs shall use as reference existing CSC circulars in the grant of the following allowances, benefits, incentives and other entitlements as provided above:

i. Compensation for Overtime Work

ii. Loyalty Award

iii. PRAISE

iv. Leave Credits

v. Monetization of Leave Credits

vi. Rehabilitation Privilege

Further, the GOCC shall submit the internal guidelines on the said grant to GCG for approval.

GENERAL PROCEDURAL GUIDELINES

1. FUND SOURCES. — The amounts required to implement the CPCS shall be charged against the GOCCs' approved Corporate Operating Budgets (COBs), provided that it shall be prohibited to source the payment from the following:

(a) Loans;

(b) Sale of the GOCC's asset(s) for the sole purpose of compensation adjustment; and

(c) Other schemes analogous to the foregoing.

Furthermore, the GOCCs shall not increase their service fees for the purpose of augmenting any deficiencies in the amounts prescribed herein, and neither shall compensation adjustments adversely affect the implementation of programs/projects, as well as the attainment of performance targets.

2. RESPONSIBILITIES OF GOCCs. — The GOCCs, acting through their Governing Boards, shall be responsible for the proper implementation of this Guidelines, without prejudice to the refund by the employees concerned of any excess or unauthorized payments.

3. RESPONSIBILITIES OF OFFICERS AND EMPLOYEES. — The compensation adjustment under this Implementing Guidelines shall be subject to the usual accounting and auditing rules and regulations, and the appropriate re-adjustment if found not in order. The personnel concerned shall refund any over payment received based on a finding thereof by the GOCC, the GCG, the COA, or any government agency sanctioned for such purpose.

4. REPORTORIAL REQUIREMENTS. — GOCCs shall submit the following reportorial requirements in both soft and hard copy for information and reference of the GCG:

4.1. Salary Administration — Once the salary administration scheme has been approved by the Board:

4.1.1. Certified True Copy of the board approval of the Salary Administration Scheme.

4.1.2. Salary Administration Scheme Report in accordance with the form in Annex C.

4.2. Total Compensation Framework — GOCCs shall annually submit the following reports on its total compensation framework to the GCG every 31 January of the succeeding year.

4.2.1. Total compensation framework in accordance with Annex D.

4.2.2. Actual salaries, ABIs, and variable pay received for the whole year as of 31 December of the applicable year in accordance with Annex E.

5. SANCTIONS. — Failure to comply with the terms and conditions of this Implementing Guidelines shall be considered a serious offense of the GOCC in general, and the Governing Board and Management of the GOCC in particular. Upon prior notice and an opportunity to be heard, the GCG may impose any, or a combination, of the following sanctions:

(b) n  Recommend to the President the non-reappointment or replacement of the Appointive Directors of the GOCC concerned; and

(c) Render the GOCC ineligible to receive the Performance-Based Bonus/Performance-Based Incentive.

The above sanctions shall be in addition and without prejudice to the findings of COA in accordance with existing laws, rules and regulations.

6. REPEALING CLAUSE. — Pending the release of the CPCS Circulars by the GCG, the ABIs shall be granted in the interim in accordance with the prevailing laws, circulars, rules and regulations.

Further, the CPCS Circulars herein mentioned, are subject to re-issuance by the GCG, in accordance with the promulgation of new laws, rules and regulations, including amendments to circulars used as reference therein, changes in the financial position of GOCCs, and other factors that may necessarily affect the said CPCS Circular and the proper implementation thereof.

7. RESOLUTION OF CASES. — Cases not covered by the provisions of this Implementing Guidelines shall be referred to the GCG for resolution.

8. SEPARABILITY CLAUSE. — Should any part or provision of this Implementing Guidelines and the Circulars be held unconstitutional or invalid, the other parts or provisions not affected thereby shall continue to be in full force and effect.

9. EFFECTIVITY. — This Implementing Guidelines shall take effect immediately upon its publication in the Official Gazette or in a newspaper of general circulation in the Philippines, and upon receipt of a formal copy by the University of the Philippines-Office of the National Administrative Register (UP-ONAR).

(SGD.) SAMUEL G. DAGPIN, JR.Chairman

(SGD.) CARLOS G. DOMINGUEZDOF Secretary

(SGD.) MICHAEL P. CLORIBELCommissioner

(SGD.) TINA ROSE MARIE L. CANDAOIC, DBM

(SGD.) MARITES CRUZ DORALCommissioner

ANNEX A

Compliance to CPCS Requirements1

No.

GOCC

Job Evaluation Requirements2

CPCS Profile (2016-2019)

CPCS Profile (2020)3

1	Al-Amanah Islamic Investment Bank of the Philippines	AAIIBP	Complete submission	Complete submission	Complete submission
2	APO Production Unit, Inc.	APO-PUI	Complete submission	Complete submission	Complete submission
3	Bases Conversion Development Authority	BCDA	Complete submission	Complete submission	Complete submission
4	Boy Scouts of the Philippines	BSP	Complete submission	Complete submission	Incomplete submission
5	Civil Aviation Authority of the Philippines	CAAP	Complete submission	Complete submission	Complete submission
6	Cultural Center of the Philippines	CCP	Complete submission	Complete submission	Complete submission
7	Clark Development Corporation	CDC	Complete submission	Complete submission	Complete submission
8	Corregidor Foundation, Inc.	CFI	Incomplete submission	Complete submission	Complete submission
9	Clark International Airport Corporation	CIAC	Complete submission	Complete submission	Complete submission
10	Credit Information Corporation	CIC	Complete submission	Complete submission	Complete submission
11	Coconut Industry Investment Fund Oil Mills Group	CIIF-OMG	Incomplete submission	No submission	No submission
12	Center for International Trade Expositions and Missions	CITEM	Complete submission	Complete submission	Complete submission
13	Cebu Port Authority	CPA	Complete submission	Complete submission	Complete submission
14	Development Academy of the Philippines	DAP	Complete submission	Complete submission	Complete submission
15	Development Bank of the Philippines	DBP	Complete submission	Complete submission	Complete submission
16	DBP Leasing Corporation	DBP-LC	Complete submission	Complete submission	Complete submission
17	DBP Data Center, Inc.	DCI	Complete submission	Complete submission	Complete submission
18	Duty Free Philippines Corporation	DFPC	Complete submission	Complete submission	Complete submission
19	Employees Compensation Commission	ECC	Incomplete submission	Complete submission	Complete submission
20	Food Terminal, Inc. (PMO)	FTI	Complete submission	Complete submission	Complete submission
21	Government Service Insurance System	GSIS	Complete submission	Complete submission	Complete submission
22	Home Development Mutual Fund	Pag-IBIG Fund	Complete submission	Complete submission	Complete submission
23	John Hay Management Corporation	JHMC	Complete submission	Complete submission	Complete submission
24	Land Bank of the Philippines	LANDBANK	Complete submission	Complete submission	Complete submission
25	LBP Insurance Brokerage, Inc.	LIBI	Complete submission	Complete submission	Complete submission
26	LBP Leasing and Finance Corporation	LBP-LFC	Complete submission	Complete submission	Complete submission
27	LBP Resources and Development Corporation	LBRDC	Complete submission	Complete submission	Complete submission
28	Land Bank Countryside Dev't. Foundation, Inc.	LCDFI	Complete submission	Complete submission	Complete submission
29	Laguna Lake Development Authority	LLDA	Complete submission	Complete submission	Complete submission
30	Light Rail Transit Authority	LRTA	Complete submission	Complete submission	Complete submission
31	Local Water Utilities Administration	LWUA	Complete submission	Complete submission	Complete submission
32	Mactan-Cebu International Airport Authority	MCIAA	Complete submission	Complete submission	Complete submission
33	Manila International Airport Authority	MIAA	Complete submission	Complete submission	Complete submission
34	Marawi Resort Hotel, Inc.	MRHI	Incomplete submission	No submission	No submission
35	Metropolitan Waterworks and Sewerage System	MWSS	Complete submission	Complete submission	Complete submission
36	National Dairy Authority	NDA	Complete submission	Complete submission	Complete submission
37	National Development Company	NDC	Complete submission	Complete submission	Complete submission
38	National Electrification Administration	NEA	Complete submission	Complete submission	Complete submission
39	National Food Authority	NFA	Complete submission	Complete submission	Complete submission
40	Northern Foods Corporation (PMO)	NFC	Complete submission	Complete submission	Complete submission
41	National Housing Authority	NHA	Complete submission	Complete submission	Complete submission
42	National Home Mortgage Finance Corporation	NHMFC	Complete submission	Complete submission	Complete submission
43	National Irrigation Administration	NIA	Complete submission	Complete submission	Complete submission
44	National Power Corporation	NPC	Complete submission	Complete submission	Complete submission
45	Nayong Pilipino Foundation, Inc.	NPF	Complete submission	Incomplete submission	No submission
46	Natural Resources Development Corporation	NRDC	Complete submission	Complete submission	No submission
47	National Tobacco Administration	NTA	Complete submission	Complete submission	Complete submission
48	Overseas Filipino Bank (formerly PostBank)	OFB	Complete submission	Complete submission	Complete submission
49	Philippine Aerospace Development Corporation	PADC	Complete submission	Complete submission	Complete submission
50	Philippine Amusement and Gaming Corporation	PAGCOR	Complete submission	Complete submission	Complete submission
51	Philippine Coconut Authority	PCA	Complete submission	Complete submission	Complete submission
52	Philippine Crop Insurance Corporation	PCIC	Complete submission	Complete submission	Complete submission
53	Philippine Charity Sweepstakes Office	PCSO	Complete submission	Complete submission	Complete submission
54	Palacio Del Gobernador Condominium Corporation	PDGCC	Complete submission	Complete submission	Complete submission
55	Philippine Deposit Insurance Corporation	PDIC	Complete submission	Complete submission	Complete submission
56	PEA Tollway Corporation	PEA-TC	Complete submission	Complete submission	Complete submission
57	Philippine Fisheries Development Authority	PFDA	Complete submission	Complete submission	Complete submission
58	Philippine Guarantee Corporation	PHILGUARANTEE	Complete submission	Complete submission	Complete submission
59	Philippine Health Insurance Corporation	PHILHEALTH	Complete submission	Complete submission	Complete submission
60	Philippine Postal Corporation	PHLPOST	Complete submission	Complete submission	Complete submission
61	Philippine International Trading Corporation	PITC	Complete submission	Complete submission	Complete submission
62	Philippine Mining Development Corporation (formerly NRMDC)	PMDC	Complete submission	Complete submission	Complete submission
63	Philippine National Construction Corporation (PMO)	PNCC	Complete submission	Incomplete submission	No submission
64	Philippine National Oil Company	PNOC	Complete submission	Complete submission	Complete submission
65	PNOC Exploration Corporation	PNOC-EC	Complete submission	Complete submission	Complete submission
66	PNOC Renewables Corporation	PNOC-RC	Complete submission	Complete submission	Complete submission
67	Philippine National Railways	PNR	Complete submission	Complete submission	Complete submission
68	Philippine Ports Authority	PPA	Complete submission	Complete submission	Complete submission
69	Poro Point Management Corporation	PPMC	Complete submission	Complete submission	Complete submission
70	Philippine Pharma Procurement, Inc.	PPPI	No submission	No submission	Incomplete submission
71	Philippine Reclamation Authority	PRA	Complete submission	Complete submission	Complete submission
72	Philippine Retirement Authority	PRETA	Complete submission	Complete submission	Complete submission
73	Power Sector Assets and Liabilities Management Corporation	PSALM	Complete submission	Complete submission	Complete submission
74	People's Television Network, Inc.	PTNI	Complete submission	Complete submission	Complete submission
75	Small Business Corporation	SBC	Complete submission	Complete submission	Complete submission
76	Social Housing Finance Corporation	SHFC	Complete submission	Complete submission	Complete submission
77	Southern Philippines Development Authority	SPDA	Complete submission	Incomplete submission	No submission
78	Sugar Regulatory Administration	SRA	Complete submission	Complete submission	Complete submission
79	Social Security System	SSS	Complete submission	Complete submission	Complete submission
80	Tourism Infrastructure & Enterprise Zone Authority	TIEZA	Complete submission	Complete submission	Complete submission
81	Tourism Promotions Board	TPB	Complete submission	Complete submission	Complete submission
82	National Transmission Corporation	TRANSCO	Complete submission	Complete submission	Complete submission
83	United Coconut Planters Bank (PCGG)	UCPB	Complete submission	Incomplete submission	Complete submission
84	Veterans Federation of the Philippines	VFP	No submission	Complete submission	No submission

 

ANNEX B

Name of GOCC:	_____________________________________________________________________
Representative:	_____________________________________________________________________
Contact Details:	_____________________________________________________________________

UNIQUE INCUMBENT IDENTIFIER*	<HEAD UNIT>	<SUB-UNIT>	<SUB-UNIT>	<SUB-UNIT>	POSITION TITLE	<SALARY>/<PAY>/

Note:

*Unique incumbent identifier should be the same as provided in Data Collection Kit.

**One cell for each position title. Please avoid merging cells.

 

CPCS Profile

CPCS Profile

ANNEX C

<GOCC Name>

Salary Administration Scheme Report

Provide write-up and/or attachments regarding the approval of the GOCC Board, and other necessary information regarding the salary administration of the GOCC.

<Salary Table for Year 1 of CPCS Implementation>

<Salary Table for Year 2 of CPCS Implementation>

<Salary Table for Year 2 of CPCS Implementation>

ANNEX D

<GOCC Name>

Total Compensation Framework

A. Salary Structure

<Provide Table>

For Example:

Job Grade	Category 1
Step 1	Step 2	Step 3	Step 4	Step 5	Step 6	Step 7	Step 8
8	27,000	27,604	28,209	28,813	29,417	30,021	30,626	31,230
9	31,320	32,037	32,755	33,472	34,189	34,906	35,624	36,341
10	36,619	38,010	39,401	40,792	42,182	43,573	44,964	46,355
11	46,725	51,386	56,046	60,707	65,367	70,028	74,688	79,349
12	80,003	82,987	85,970	88,954	91,937	94,921	97,904	100,888
13	102,690	106,586	110,483	114,379	118,275	122,171	126,068	129,964
14	131,124	133,372	135,620	137,868	140,115	142,363	144,611	146,859
15	148,171	150,711	153,251	155,791	158,331	160,871	163,411	165,951
16	167,432	170,302	173,173	176,043	178,914	181,784	184,655	187,525
17	189,199	192,442	195,686	198,929	202,172	205,415	208,659	211,902
18	278,434	284,201	289,969	295,736	301,504	307,271	313,039	318,806
19	331,954	339,067	346,181	353,294	360,408	367,521	374,635	381,748
20	419,144	422,737	426,329	429,922	433,514	437,107	440,699	444,292

 

B. Allowances, Benefits, and Incentives

Allowances, Benefits, and Incentives	Coverage of Grant	Legal Basis	Amount (P)	Frequency of Grant

 

C. Variable Pay or Performance-Based Bonus

Allowances, Benefits, and Incentives	Coverage of Grant	Legal Basis	Amount (P)	Frequency of Grant

 

D. Other Entitlements

Allowances, Benefits, and Incentives	Coverage of Grant	Legal Basis	Amount (P)	Frequency of Grant

 

ANNEX E

FY <Year> Actual Salaries, Allowances, Benefits, and Incentives and Variable Pay

Footnotes

1. By the 1987 Constitution, Presidential Decree No. 1597, Joint Resolution No. 4, s. 2009, and R.A. No. 10149.

2. Published in the BusinessWorld.

3. Compensation and Position Classification Act of 1989.

4. Sec. 4 of R.A. No. 10149.

5. ANNEX A — List of GOCCs' compliance to CPCS Requirements

ANNEX B — Templates used for the CPCS Requirements

6. Pursuant to Notice to All Heads of GOCCs dated 17 April 2020 posted in the GCG website.

7. Including the 2020 financials (reflecting the first year of the pandemic) will allow the GCG to properly identify whether a GOCC can afford a particular salary schedule.

8. Non-Monetary Remuneration for Overtime Services Rendered.

9. Amendments to CSC-DBM Joint Circular (JC) No. 2, s. 2004 re: Non-Monetary Remuneration for Overtime Services Rendered.

10. Policies and Guidelines on Overtime Services and Overtime Pay for Government Employees.

11. Guidelines on the Grant of Honoraria to Lecturers, Resource Persons, Coordinators, and Facilitators.

12. Guidelines on the Grant of Honoraria Due to Assignment in Government Special Projects.

13. Guidelines on the Grant of Honoraria to Government Personnel Involved in Government Procurement.

14. Guidelines on the Grant of Honoraria to Government Personnel Involved in Government Procurement.

15. Amendments to Certain Provisions of Budget Circular (BC) No. 2004-5A Re: Guidelines on the Grant of Honoraria and Overtime Pay to Government Personnel in Government Procurement.

16. Based on DBM Manual on Position Classification and Compensation.

17. Magna Carta for Scientists, Engineers, Researchers and Other S&T Personnel in the Government.

18. Magna Carta for Public Social Workers.

19. Authorizing the Grant of Anniversary Bonus to Officials and Employees of Government Entities.

20. Amplifying and Clarifying the Implementation of the Grant of Anniversary Bonus to Officials and Employees of Government Entities.

21. Program on Awards and Incentives for Service Excellence (PRAISE).

22. Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel.

ANNEX A

1. As of 25 November 2021.

2. Subject to request for clarification/s and/or additional documents to aid the job evaluation.

3. Subject to request for clarification/s and/or additional documents to aid the validation of financials for the applicable years.

n Note from the Publisher: Copied verbatim from the official document. Irregular Alphabetical Sequence.