Republjr o1'the Philippines

Depannrcnt ot'Eddcatiou
Nationill CaDitel Regicrn

Drv[sroN oF clTY scHOOt

mefimm

Queznn Ciry, 2"r District. Mefio Manila

June 6, 2012

ME\IORA\DUM TO
Asst. Schools Division S f\erintendenrs
DivisiorVDislrict Supervisortcoo'dinators
Elemeotary/Secondary Schooi I,dncipals
Officr:rs ln-('harge
lleads of Adrniqistrative tJn;ts

SUBJECT: nTPLEMENTATION OF Tllti FOUR'I H I RANCHE MONTIiLY

SAI,ARY SCREDULE FOR CIVILIAN PERSONNEL AND BASE PAY
SCHEDUI,f, FOR MII,ITA.RY AND UNTFORMED PERSONNF]{, IN
THE NATTONAL GOVERN]\'ENT

For the information and guiilance ofthe fleld, enctosed is a iopv ofNational
Budget Circular No 540 ofthe Department ofBudget and it{anagement dated Nlay
10. 2012 relative to the Implnntarion ofibe Fourth Traache Monthly Salary
Schedule ibr Civilian Personnel and Base Pay Schedule fcr Nlilitary and Ltnifo.med
Persornei in the National Government elTective iune 1, 2012, as authorizcd utrder
F.xecutive Order (EO) No. 76 dated Aprii30.2Cl2, which is seii-exp1aoato.y.

AII school adn_inistrgtor. aie rcqrrrred Lo suhmit lo Personnel Section \c,trce of

Salary Adjustment (N0SA; ofall permanent tesching atd non-teachilg personnel
in their reJpectiv schools foliowiflg the tbrmat mark as Annex "C" and Planiilla
of Personnel and Salary Adjustment.

3.

Imrne.diaie and wide dissemination

ofthis Memorandum is desired.

coRMoN c. RUBIO, CESO vl

Schools Division Superintendent

Annex"C"
Notice of Salary Adlustment

Date:

Pursuant to Natjonal Budget Grcular No. 540 dated May 10, 2012, implementing
Executive Ordr No.76 dated Apdl 30,2012, your salary is hereby adiusled effective
June 1, 2012, as tollows:

t.

Adjusted monthly basic salary etfective .lune 1, 2012, under the

Step
new SElary Schedule;

SG-.-

_-

2.

Actual mond]ly basie sabry s oi

Nlay 31, 2012; SG
Step

3.

Monthly salary adjustment effective lune 1, 2012

*
(1-2)

It is underdpod that this salary adjustnent is subject to review and post-audit

and to appropriate re.adjustanent and refund iffound not in ordef.

Very truly yours,

Head of Agency

Poslton 'Iide:
Salary Grade:

-----,----:

_- Personal SeMces ltemization

._.-

Itern No,/Unique Item No., FY

and/or Pjantilla of Personneli

(
Copy Furnished: GSIS

i0

Exclusions

3"O

The folto\,ying are excluded from the coverage of this Circdlar:

3.1

Positions for clvifan peconnel in qovemnent entNes which are

exempted from R.A. No. 6758, as amended, and arc authonzed by law to
adopt, and are actually implementing thei!' respedive compefisation and
po6ition classification systems approved by the Office of the prsident;

3.2

Those hired without employee-employer relationships and funded fton

non-PersonalSrvicesappropriabbns/budgets,asfollows:

3.2.1 Consurtanb and experts hired for a limited period to

perfo.m

specific adivities or services wlth expected ouFuls;

3,2.2

Laborers hirp.d through rob cmbacts (pakyaw) and

hore paid for

Fiecewort;

3.2.3

S'tudent wcrkers and apprentices;

aM

3.2.4 Individuals and groops of peop{ wh,r6e services are enqaged

through job oders, contrdcts of service, or oflers similady
situated,

{,0

Fo(tt{r francfiE Montfily Salary Sciedule br Clvllidn Psrsonnt

The neyr salary rates shall be in accordanc with the 'Fourdr Tranche Monhly
Salary Schedule for Cvilian Personnel of the Natioflal Government Effectv lune
1,2012," attached as Annex "A."

4.1

Rules

fo. Adjusting Salaries

4.1.1 The

'

salaris of irEumbent civiltan personrxil iirall be adjusted to

tie ra&s ln the Salary Schedule in Annex'A" which conespond
to the designated salary step6 of the salary grade alloGtions of
their poitjons as oi May 31, 2C12, provided their positions and
salary grades are in accordahce wili the Index of Occupatlonai
Services, Occupatloial Gqups, Classes, and salary Grades issued
under Bqdget Circular No. 2006-3 dated May 17, 2006, and the
C6rporate
Inda(
Ocrupational Srvices attachd
1999, and
Cornpensation Circular No. 10 dated Febtuary
addltions/rfl odif rcatiom $ereto.

of

to
f5

oasic salary ofan incumbent as of t'4dy 3l;

2Al2 falls betwo steps of tie salary grade allocation of his/her
posltjon dle to the grant of service award or as a result of
demotion or trdnsfer due to he exige'ny of dB service, hislher
salary shall be adjustd to the rdte for the highe. step in the
salary Schedule ln Annex "A."

4.1.2 tfthe actual nonth.y

Annex "A"
Fourth Trandte !,lootbly Salary Sd|edul fe. Ovflbr pertonnd
of lrre afi.$al cc^.qwEitt

Effectivs Jun
$alary
Grade

Step !

Step 2

$tep 3

,|

9,000

9,090

9.181

9,675

I,712

9,869

10,40'1

10,505

10,610

1't,181

12.019

6
7

12,921

11.292
12,139
13,050

13.890

't0

l,2012

Step 4

gtep 5
d

Step 6

$lep

Stop

IIAE

9,459

9,554

9,649

9,968

10,068

10.169

10274

IU.J{ J

10.823

10.931

11,040

11_151

11.405

10.716
11,5't9

tthJ5

11,751

'11.869

12.261

12.383

12.5W

12.632

12.755

11,987
12.886

13,180

13,312

13,445

13,580

13,716

ll

14.029

'14.169

14.311

15,081

tc.tJa

15,384

14,454
J5,538

14,598

14.931

'16.009

16,051

16,212
11.428

18,374

16.538

16.703

16,870

14,744
15.850
17,039

,602

17,778

17 956

'18,135

18.317

,205
18,s00

19,495

19,690

19,887

20.750

20,95B

21,167

21.379
22,982

17

,255

17

9.273

18,54S

18,735

19,111

t2

19.s40

20,140

20.545

13

21,436

14
15

23,044
24.887

16

26.878

'17

29,028

18

3't.351

27,171
29.348
31.696

2r,650
23,274
25,'161

15.693

aa1

14.892
17

21.67

22,086

22,306

t') r.to

23,5W
26,4ir8
27 .473

23J42

23.979
26.000

24.219
26,286

?4,461
26.576

24i06

28.080

28.389

29,017

29.671

30,327

30,661

32,044

29,997
32,397

32.753

33.1

t3

28,702
30.936
33.dJ8

35,762

36,156

36.554

38,623

39.048

25,718
27 ,77 5

26,868
31,339
33.846

19

33_859

34.231

34,608

34,988

20

36.567

40.811

4 t.259

41;? 13

42.172

39,478
42.636

22

44.075

44,560

45,050

45 546

46,047

2r

46,064

43.121
46,571

37 .376
40,367
43.596

38,203

39,493
42.652

38,970
39.927

37.7M

2t

47.083

47

48,125

48,654

49.190

49,731

24
25

4S,750

s0.291

50.850

52,547

u,321

/)U

Jq,0?q
bz h/u

56.666

54,918
59.312

53,125
57.375

53.7C9

53,730

51,975
56.133

59,964

61.291

6'i.965

64,057

64,761

60.624
65.474

69,181

69,942

70.11',|

66,194
71.489
77.208

62,646
67.658
73,071

78.058

78,916

84.302
96,106

85,230

tb

,601
51.410

28

67.684

63,360
68.428

29

73,099

73,903

74,716

30

78.946
90,000

79,815

80.693

90,990

91 991

81,580
93,003

32

103,000

104 133

105,278

106,437

33

120,000

76.368

82,478
94.026
107

,607

JO,

83.385
95.060
f08,791

109,988

58,006

97,163
11r 198

implement thejr respective salary schedules at lower rates than, but at

uniform percentages of the salaries in Annex "A."
In the formuiation of such salary shedules, GOCG arts GFIS shall ensure
that they can fund 01 a sustainab,e ba3is the increased sal.des, includhg
the govemment counteroan to the Retirement and IIfe Insurance
Premlums (RLIP), PAG{.B.I.G. Contributions, PHILHEALTH Conbibutiofl s,
and tmployees Compensation Insurance Premiums.

In the adjustment of the salaries of incunibent personnel effective June

1, 2012, the pertinent rules under item 4.1 o,' th6 Circular shall

be

apdied.

6.0

7,O

Fourth Tranche Monthly Base Pay Schedule fqr liilitary ahd Unlforlnd
Feisonnel

6.1

The new base pay rates shall be iri accordance with the "Fourth Tranche
Monthly 8a5e Pay Schedule for Military and Uniformed Personnel Effective
J{rne 1, 2012," attached as Annex "B."

6.2

The monthly base pay as of play.31, 2012 of incumbent military aM

uniformed personnel shall be adjusted to the rates in the Ease Pay
Schedule in Annex "8" effedive June 1, 2012,

Cdldltonal Applicability to Gntities Exempted From R.A, o. 675& as

AnEltdcd

g.o

7.1

Pursuant to item (9) of ttle Senate and Hous of Representatives loint

Resolution No, 4, s. 2009, entities which are xemded fiom R,A. No.
6758, as amended, but are still following tie Compensation and Podfon
classification System and salary rntes for positjons covered by said Act,
may be enti'tled to the salary increases authorized under E,O. No. 76 until
such time that they have implemented their respectvd compnsation and
posltion classification systerns approved by the Ofice of the Piesident"

7.2

Accordingly, the payment ofsalary ldjustrnents to the personnel in these

nbties shall be subJect to the pertittnt provisioE of this Crcular.

Proccdurrl Gukllines

8.1

Preparation of ltotjces

Salary Adiusbnent (NOSA5)

Human Resource Manage;ent Ofhcer (HRt"lo)/Mministrative

Officer (AO) of a natonal governmnt aqency (NGA), GOCC, or
GFI shall prepare NOSAe for lncumbent civilian personnel W
folowirig the format marked as Annex "c," for approval by the
Head of &ency.

8.1.1 The

of

of casual and contractual personnel in NGA5, shall be sourced f.om ttre

respective agercy FY 2012 lump sum appropriatlons/b.,.ld9ets_

9.3

rO.O

For GOCC5 and GFI5, the amounts shall be charyed against their
respectjve corporate tunds in the approved corporate opera ng budgets
(COBS), provided that the national government shall not release funds for
salary adjustments or for any compensation-related expenditures;
provifled, further, that lhe GOCG and GEls shall not resod to boe.owings
for the purpose; and provided, furthermore, that the performance targets
in their DBlil-approved COBS are met and tieir programs/projects for th
year are not adversely affected.

Release of

10.r

'

Frn&

'Initially, agencies may charge the requirements of the salary adjustment

including sucil related tompensation and nxed expenditure adiustments
of their persoDnel agdinst their allotrnents for Personal Services (PS)
cofirprehensivev reieased through their Agenry Eudget l4abices.

10.2

The release of the specific Special Allotrnent Reieas Order (SARO) for
this salary adjustmert Ond relaM cornpensatbn and fixed expenditures
shall be contingent on agency submission of the second quarter Budget
Accountability Reports, i,e,, as of lune 30, 2012, consistect w-rth item
4.4.2 of NBC o. 535 (Guidelines on the Rele6e of Funds for C.Y 2012).
Thls shall be released by the DBM directly to tie operating units of NGAS
(i.e., units receiving Notice of Cash Ajlocation, or NC4, direcdy f.om DBM)
based on the number ot filled po5itions as of lvay 3t,2012,

10,3

Additional release offunds for this purpose shallcoosider tlte following:

10.3.1

Requirements of nelvly filled regular positiofls after

tlle Mat 31,

2012 cut-off date cited above

The agenc1 report for 0le purpose shall irclude lnfwmation on

the item numbers, posilons and salary grades, names of
incumbest, sala{les and dates of assumption to duty.

10.3.2 Retired personnel of the agency from June 1, 2012 up to

the
da'le of is-uance of the SARO, usinq as refurence tfie requests
for payrnent of terminal leove ard retirefiEnt gratuity benefits
pro(essed by DBM; and

10.3,3 Latest Statement of Allotsnents, Obligations, and Balances,

highlighting the amount of allotnenb received and
conesponding obligatiors incuned for salary adjusiments.

10.4

DSM shail issre addlional NCAS to cover the seven (7) months
requirement for this salary adjustment and related compensation and
fixed expenditures of agency personnel, consistent wis) the proceducl
guidelihes under OBM Circular Lenets

No m6-11 and No.

2011-15

Annex "E

odce of lese Pay Adluslment

Date:

_-i
tursJant to l,laiorEl B{dget Crcular No. gO dated t{ay 10, 2O1a impleme[dng
b(ecutive Oder No. 76 &bd April 30; 2012, tou. base pay
herebi adjusted efrectiw June 1, 201.2, as tollo\as:

(ndkl

as

1,
2.

3.
'

AdtusH mon$t b6se pay effectiw lune

1,2012

ls

---

Adual monthly ba6e pay as of May 31, 2012

l',hnthly base pay adjusfinent effedivc June 1,2012

(1-2) P .__..-_

It ii undelsbod that thb base pay adushent is subJed b r'vr'elr

b 4Fropriate re-adJustmert and retrfid if,found not in oder.

and post-

audri and

VerY

tulY Yours,

Hnd ofAgency

{.

re

.;. ! ?Fr"rir, S.fln

ilfr'

L4r

i"rr.:r Sflne lll!, tia ;\.t(l,!!l ,eigiliriv

'r-dl ije r'+5lh -!el*

: \.'\r

(ri rt

ir4 r'1. P.tr

i " rlll!

!a

li
I
_

- -

..t

nTt

_1

..

..r-_-.

_---:;---i_
)

,t.)i |

\,,,,t,t- |

'l ,_"r,
I

t,jJ.

_-____ _ _

1_-_::

Annex

Adlustmsnt

Plantilla of Personnol and salary

As Requird. U.der ltem 4.2 of t{ttional BudgEt Cltq ar No. 54O dated l.lay 1Or 2012

DeFrament/lgenct:
tlsn t{c,/

ldlsrrrd
'lllond{y
&nc & 2012

Prpared/Certlfl ed Conect by:

Hum-n Rsosrce t{amgqneot Officr/

officer

{yminbtratiYa

Head

ofAden y

Anno(

"9"

Fourth Tranche l,lor hly Base pay Schedule

for a,lllitary and unlfonnd Persohnel
Effective lu,l 1. 2012
(In Pesos)
DILG

Dl{o
Cndidite sMier
Private

Btl'lP.nd
Fire/.lail Officer

Honthly

PCGand AI'RIA

PI|P and PP9C

aFP

Police Offi.er

Private First Class

Corponl

Flrerail Ofiicer U

Police Ofiicer

II

Stafr Sergeant

Apprenttre Seamad
Seaman Third Oass

74,834

Seaman Second chss

15,952

Seama! Fird Oass

t6,934

P*ty Officer

SergEant

HrelJail Oncer UI

Police Officer

III

Tedrnbal Seqant
Master Sergeant

Snior FidJail OffceI I

Snlor Master Sergeant

Senlor FireAail Ofiicer

Il

Senior Pdice Offo:r

senior Police Offtcer

II

Ease Pay
1i,265

77,714

Petry otrcer U

1&66s

Petty Omc.er I

20,159

Chief Petty Officet

2t,771

Senior Chief Petty

21,513

Officer
Chief

l4astr Sergeant

Senio. Fl.e/Jail Oficer

Senlor Police Ofilcer

IlI

NI
Fkst Chlef Masbr Srgoant

Master Chief Petty

25,391

ofrrcer

Senbr Fireljail Offlcer

ry'

Senbt Police Ctfficer IV

First f4aster Chief

Pett

21,425

Oficer
27,425

Cadt

Cadd

27,425

Probationilry S,econd

Ueutrant
Secord ,lleutenant

Ensign

n,945

First tieutenant

Inspeator

lnspector

Lbutenant Junbr Gbde

32,34r

Captain

Senid Inspector

Senior Inspedoa

Lbutenant senbr

35,3r2

Glade

i,lajor

Chief

lffpector

Chief lnspcbr

Ll

40,298

tenant Cornmander

37,313

Liutenant Colonl

Sup.htendent

Superintendent

Cnfnlnander

colcrEl

Senior Superinbrdent

Senior Superintendent

Gptain

43,521

Brbader @Erai

Chief Superlntendent

Chhf Superintendeot

Co.nmodore

47,N2

!1ajor Generbl

Dllector

Oirector

Rear Admlrai

50,763

Mce Admiral

54,824

Admiral

59,210

Lhutenant General

Deputy Dirc{torGeneral

Gneral

Dirctor Generdl

67,50A

11.0 ResFonslblliti$ of Heads ol Aggncies

Heads of Aqencles shall be responsible for the proper implernentadon of the
prpvisions of Sts Cirolar. They shall be held liaue for any payment of salary or
base pay nc{ in accordance wlth the provisions of this Clrclilar.

lZ0
.'

Savlng Cl.use
.

Ca6es not covered by the provisions of this Circular shall be

for resolutJon.

13.0 Eff..tdlriry
This Ororlar shall take effect immediately.
'

,t

rcfered to the DBl,l

8.1.2

For personnel whose acrLat mon[rly sdlaries as of Mav

31, 2012.
erceed the rdtes correjponding. io Step g of ire ,if,
o.a-J
a ocauon or Uteir positions in Annex "A,,,the FIR 4O/AO sh;ll

no

longer Drepare NOSA5.

Ll.3

The NOSAs snai be issued to the persocnel co:lcerned. coov

turnished the covefnnent serurce Insuraqce system

personnel are nembers thereof.

8,2

fcssj iiif,i

Preparaflon of plantill;s of personnel and Salary Adjustment (ppsAs)

8,2.1 'fhe

HRMO/AO of a GOCC or cFI shalt prepa.e the ppSA for

regular posit;ons by fottowing the Formar .lla;ked
as nnnei;O.;
for approval by the Head of Agency.

8.2,2 The ppSA snall be submited to the Department of

Buddet anrJ
Managemenr (DBM) Budget dnd MaFaqement gureau fdivsi oi
Reg;onat Omce (RO).oncemed, tcgether with a copv oi the dutu
appro\red salary schedute (under tem S.t of this iiicularl. mov
turnished the Civil Service Conmissjon (CSC) RO/Fietd Oft6
oncemed.

(6i

8.2.3

Separare ppSAs

@CG, a,ld

ior cazuat and corbactxat personnel of

NGAS.

GFIS shatt be s;milarly preparcd ond submrhed to the

DBM 8Ma/RO and CSC RO/FO concerned.

8,3

Preparation of Notjces

. 8.3.1

9,0

ga5e pay Adjustment (NOBpAs)

The iIRMO/AO of an NGA shal prepare NOBpAs for inormbent

military/uniformed prsonnel following th format marked is
Annex "8," fo. approvat by the Head of Agency.

8.3,2 The NOBPA5

8.4
,

of

shall he issued to the persolnel concemed.

The salary/base p6y adiustment under dris Circular shall be subject to

review and post audit, and to appropriate re-adjustment if found not in
order, The personnel cotcemed shall refund any overpayme,tts recelvd,

Fund Sources
9.1

The amounb required tO implement the salary/base pay adlustments.

induding such related mmpensation ana nxed expendinrie aftustmens
of regular personnel in NGAS, shall be charged against the N4iscefianeous
Prsonnei Benefits Fund authotizd unde. R.A. No, 1015t the Fy 2012
Geriral Apffopriations Act, and ho,n any avatlable s3vings in the Fy
2012 budget.

to implement the salary/wage adjWbnents,

including such related tornpensation and fixed xpendiiure adju$ments

The amounts iequired

4.1.3 If the actual montily basic salary of an incumbeirt exceds that

tor Step 8 oF the salary grade allocaEon of his/her position as of
May 31, 2012:

4.1.3.1

His/Her salary shall be adjusted to the rate for Step 8 of

the salary grade allocation of his/her position in the
Salary Schedule in Annex "A"; or

4.1.3.2 He/She shall not be entitled to salary increase if $e

adual salary as of May 31, 2012 exceds the rate for
Step 8 of the salary grade allocation of his/her posiuon in
the Salary Schedule in Annex'A."

4.1.4 If

supported by sufficient funds, the salaries/wages of incumbent

contraclual/casual personnel as of Mat 31, 2012 may be adjusted

to the rates cooesponding to

Step

1 of the sabry grade

allocations of their positions effectve June 1, 2012. The adjusted

daily wag rates

of

casual personnl shall b computed by

, dividlng the montl y rates by 22 work days per monlh:

4.1.5

.
4.2

Compulsory retirees whose seNkes have been extended beyond

May 31, 2012 shall be enutled to salary increases effective June
2014 blbwing iterns 4.1,1 to 4.1.3 of this Circlrlar, whicherer is
applicable. Hot{ever; their reurement benefits, including Terninal
tave 8enetrE, shall be compuH based on thelr monthly salaries
a6 of $e dai prior to the etreciivity of their retirement, cone-ste{t
with existing laws, rules, and reguladons.

l,

Efrectivlty of the salary Adjustment for the President of

fie

Philipplnes,

Vice President of tlle Philippines, and Cabint Secretarjes

The implenentaton ot the iourth tra-che of t'|e Salary Schedule ii the

case of dre Presldent of the Philippirs, the Viae ?resident, and the
Cabinet Secretaries shall be effective July 1, 2012-

4.3

Inapplicability to Certain Offidab

In accordance widr Section 10, Artid VI of tie Philipplne Ccnstitution, no

increase in compeosahbn of Senators and Members of fte House.of
RepresenEdves shall take effect until aftei' the expiration of the full term
of all th Members of the Senate and the House of Representatives
approving such increase.
5.O

Implsmentatirro qf Ul Sab.y Sdredele in

5.1

GOCCT and GFI5

Th implementauon of the fourth trdndE of the salary Schedule in

GOCCS and GFIS shall be as determined by their resirective governing
boards, GOCcs and GFI5 which do not have adequate or sufficient tunds

to implemdnt fully the salary Sahedule in Annx "A" may formulate and

0rlIGllt

ffi

TNLTlTE
REpUAUC OFTHE

nntltpPr

GHB
s

DEPARTMEIIT OF 6UDGET AND MANAGEMEIIT

Eonccdln Hall, 6eneral Solano street. San l4iguej, tvtanija

NA'flONAL BUDGET' CIRCULAR

No.

540

May 10, 2012

TO

Heads oI beganments, Bureaus. bfftces, and Agencies of

the ltational covrnHenq Indu{ling State Unive;fties 6nd
cdleos {SUCs), Govemrnqit-olvned or -Contolled

Corporations (GOCCS) and covemment Financial Institutk ns

{cFIs); and All Others Conerned

SUBJECT

lmplementation of the Fourth Tranche Monthly Salary

Schedule for Clvilian personnel and Base Fay $eheOule for

Military and Uniformed persollnel in the

Government
1,0

National

Purpose
This Orcular is issued to prescribe the guidelines, rules, ard reguljtions to
govern the ifiplementation in the National Government ot the four$. tranche of
dle nodified Salary Schedule for civil;dn persoq4el a1d Base pay Schedule for
military and unlformed peisonnel, both provjded under the Senate and i.{ouse of
Represenedtives loitt Resolutron No, 4, s. 2009, approved on Juoe 17, 2009, and
as mandated under Executive Order (e.O.) No. 76, issued on April 30, 2012.

2.O

CoYerage
The following are covered by this Ctrcular:

2.1 All positions for civilian pe.sonlel, wl".etirer regular, casual, or

con&actual !n nature, appointive or elective, full-time or part !-me. now
existing or hereafter created in the Executive/ Leliislative, and ludicial
Eranches, the Constitutional Commissions/Officet 5UG, GOCG, and
GFIS covered by the Cornpensation and position Classncahon Sys'tem
under Republjc Act (R.A.) No. 6758, 'Y;ompensation and positicn
Classification Aai of 1989," as arneflded; and

2.2
-

l'lilitary personnel under the Arined Forces of tire philipphes, Deparifltent

of National Defense (DND); and uniformed pei.sonnel under tie Fhilippine
National Police (PNP), Philjppine public Safety College (ppSC), Blrreau of
Fire Protection (BFP), and Bureau of Jail Management and penology
{BJMP) under the Department of the Intentor anC Locat Government
(DILG); Philippine Coast Guard (PCG); and National lvlapping and
Resource Infomlation Authority (NAMRIA).