EMPLOYEE COMPENSATION

AND BENEFITS
1. Salary Adjustment 8. Hazard Pay For Public
(NOSA) Health Workers
2. Step Increment (NOSI) (PHWs)
3. Mid-Year Bonus (MYB) 9. Special Hardship
4. Year-End Bonus (YEB) Allowance/MultiGrade
Teacher(SHA-MGT)
5. Clothing Allowance
10. Proportional Vacation
6. Chalk Allowance Pay (PVP)
7. Productivity 11. Loyalty Pay
Enhancement
Incentive (PEI) 12. Net Take Home Pay
(NTHP)
 Section 8.0
EMPLOYEE BENEFITS
AND COMPENSATION
NOTICE OF SALARY
1. SALARY ADJUSTMENT
ADJUSTMENT - Head of Agency shall
notify each employee
DBM NBC concerned of any salary
adjustment
No. 511,
- Copies of NOSA shall be
s.2007 furnished to the GSIS
EMPLOYEE MODIFYING THE
COMPENSATION
AND BENEFITS SALARY SCHEDULE FOR
1. SALARY CIVILIAN
ADJUSTMENT GOVERNMENT
EO No. 201, PERSONNEL AND
s. 2016 AUTHORIZING THE
Signed on GRANT OF
February 19, ADDITIONAL BENEFITS
2016 by FOR BOTH CIVILIAN
President AND MILITARY AND
Aquino
UNIFORMED
PERSONNEL
EMPLOYEE PERTINENT DATA NEEDED:
COMPENSATION • Employee Number
AND BENEFITS • Employee Name
• Office/School/District
1. SALARY • Position Title
ADJUSTMENT • Unique Item Number(Plantilla)
• Salary Grade (SG)
• Step
• New/adjusted Monthly Basic
Salary (MBS)
• Actual MBS as of December 31,
2016, 1st Salary Schedule NBC 562,
s.2016
• NBC (National Budget Circular) =
(latest) NBC 568, s.2017, 2nd
Salary Schedule
EMPLOYEE EXAMPLE:
COMPENSATION
AND BENEFITS
ADAS III
1. SALARY NBC 562, s. 2016= 16,512
ADJUSTMENT NBC 568, s2017 = 16,968
2018 = 17,473
2019 = 17,975
ADAS II
NBC 562, 2.2016 = 15,368
NBC 568, s.2017 = 15,818
2018 = 16,282
2019 = 16,758
EMPLOYEE SAMPLE NOSA
COMPENSATION
AND BENEFITS (see excel form)
1. SALARY
ADJUSTMENT
EMPLOYEE
COMPENSATION Rules and
AND BENEFITS
Regulations
2. STEP
Governing the
INCREMENT
Grant of Step
DECS Order Increment to
No. 63, Deserving Officials
s.1990 and Employees of
the Government
EMPLOYEE
COMPENSATION Section 2. Length of
AND BENEFITS Service
2. STEP 1 (one) Step Increment
shall be granted to
INCREMENT officials and
DECS Order employees for every 3
years of continuous
No. 63, satisfactory service in
s.1990 the position
*** incurred absences
will be computed and
the date of SI will be
adjusted as well
EMPLOYEE
COMPENSATION Example:
AND BENEFITS
2. STEP Year Appointed Step
INCREMENT 2002 1
DECS Order 2005 2
No. 63, 2008 3
2011 4
s.1990
2014 5
2017 6
2020 7
EMPLOYEE
COMPENSATION DATA NEEDED:
AND BENEFITS
1. Name of Employee
2. STEP 2. Item Number
INCREMENT 3. Position Title
DECS Order 4. Salary Grade
No. 63, 5. No. of Step
Increment
s.1990 6. Actual Salary Prior
to the Grant of SI
7. Difference
8. Effectivity Date
EMPLOYEE
SAMPLE COMPUTATION:
COMPENSATION
AND BENEFITS (see excel format)

2. STEP
INCREMENT
DECS Order
No. 63,
s.1990
EMPLOYEE Rules and Regulations on the
COMPENSATION Grant of the Mid-Year Bonus for
FY 2017 and Tears Thereafter
AND BENEFITS
Coverage:
3. MID-YEAR 1. Civilian personnel
2. Military personnel
BONUS Exclusions:
DBM Budget Those hired w/o employee-
employer relationship such as
Circular No. a. consultants/experts hired
for a limited time
2017-2 b. job contracts
c. student
workers/apprentices
d. job orders, COS and the
like
EMPLOYEE Guidelines:
COMPENSATION 1. Equivalent to 1 MBS as of May
AND BENEFITS 15
- Shall be given not earlier than
3. MID-YEAR May 15th of the current year
BONUS Conditions:
a. Must have rendered at least 4
DBM Budget months of service from July 1 of
Circular No. previous year(2016) to May 15,
2017
2017-2 b. Must remain in service as of
May 15 of the current year
(2017)
c. At least Satisfactory
performance
EMPLOYEE Guidelines:
COMPENSATION 2. Aggregate service of less
AND BENEFITS than 4 months from July 1,
3. MID-YEAR 2016(previous) to May 15,
2017(current), those not in
BONUS service anymore as of the
latter date shall NOT BE
DBM Budget ENTITLED
Circular No. 3. Those detailed to another
2017-2 gov’t agency – parent
agency shall pay
4. Those who transferred
from another agency – new
agency shall pay
EMPLOYEE Updated Rules and Regulations on
COMPENSATION the Grant of the Year-End Bonus
AND BENEFITS and Cash Gift for FY 2016 and Years
Thereafter
4. YEAR-END Guidelines:
BONUS 1. Equivalent to 1 MBS as of October
31 and Cash Gift of P5,000
DBM Budget - Shall be given not earlier than
November 15th of the current year
Circular No. Conditions:
2016-4 a. Must have rendered at least 4
months of service from January 1 to
October 31 of the current year;
b. Remains in service as of October
31 of the same year;
EMPLOYEE Guidelines:
COMPENSATION 2. Aggregate service of less than 4
months from January 1, 2017(current)
AND BENEFITS but retired/separated from
4. YEAR-END service before October 31 of the
same year shall be granted within the
BONUS month of separation, with pro-rated
share:
a. PBB based on MBS before date of
DBM Budget retirement/separation
Circular No. b. Cash Gift

2016-4 4 mos but less than 5 mos = 50%

5 mos but less than 6 mos = 60%
6 mos but less than 7 mos = 70%
7 mos but less than 8 mos = 80%
8 mos but less than 9 mos = 90%
9 mos but less than 10 mos = 95%
EMPLOYEE Guidelines:
COMPENSATION 3. Aggregate service of less than 4
months from January 1, 2017(current)
AND BENEFITS to October 31 of the same year shall be
entitled to a pro-rated CASH
4. YEAR-END GIFT ONLY pursuant to RA No.
BONUS 8441 as follows:

DBM Budget 3 mos but less than 4 mos =

40% /P2,000
Circular No. 2 mos but less than 3 mos =
30% /P1,500
2016-4 1 month but less than 2 mos =
20% /P1,000
Less than 1 month=
10% /P500
EMPLOYEE Guidelines:
COMPENSATION
AND BENEFITS 4. Those detailed to
4. YEAR-END another gov’t agency –
BONUS parent agency shall pay
5. Those who transferred
DBM Budget from another agency –
Circular No. new agency shall pay
2016-4
EMPLOYEE Clothing allowance of
COMPENSATION employees at not more than
AND BENEFITS P5,000.00 per annum.
Rationale for the Grant of
5. UNIFORM/ U/CA:
CLOTHING - To identify the employees
with their mother agencies
ALLOWANCE and to convey emblem of
authority;
DBM - To serve as protective or
Budget working clothing(esp. for
maintenance, workshop
Circular No. personnel, etc);
- To defray expenses for their
2012-1 maintenance
EMPLOYEE Qualifications to the Grant of U/CA:
COMPENSATION 1. Newly Hired Employees
- 6 months of service
AND BENEFITS
5. UNIFORM/ 2. Detailed Employee
- Borne by the Mother agency
CLOTHING
ALLOWANCE 3. Transferred Employee
a. From Agency A to Agency B

DBM ***submit certification from Agency A

Budget b. From Agency A within the year and

already granted

Circular No. ***Agency B shall no longer grant

2012-1 c. From Agency A and is required to wear

uniforms at all times (SecG, Medical Staff,
etc)
***subject to approval of the Head of
Office
EMPLOYEE 2016
COMPENSATION
- an allowance of P1,500 is
AND BENEFITS
6. CHALK provided per classroom
ALLOWANCE teacher for every school
year for the purchase of
chalks, erasers, forms
and other classroom
supplies and materials
2017
- Increased from 1,500 to
2,500
EMPLOYEE
COMPENSATION Guidelines on the
AND BENEFITS Grant of the
7. Productivity
PRODUCTIVITY
ENHANCEMENT Enhancement
INCENTIVE Incentive (PEI) to
DBM Budget Government
Circular No. Employees for FY
2017-4 2017 and Years
Thereafter
EMPLOYEE Purpose:
COMPENSATION
AND BENEFITS - Beginning FY 2016, the
7. PEI shall be given not
PRODUCTIVITY earlier than December 15
ENHANCEMENT of every year to all
INCENTIVE qualified government
employees at P5,000 each
DBM Budget
for the purpose of
Circular No. improving productivity
2017-4
EMPLOYEE Guidelines:
COMPENSATION 1. Employees are still in service as of
AND BENEFITS November 30 of the current year
(2017);
7. 2. Employees have rendered at least a
total or an aggregate of 4 months of
PRODUCTIVITY at least satisfactory service as of
ENHANCEMENT November 30 of the current year,
including leaves of absence with pay.
INCENTIVE 3. Those who have rendered less than 4
months shall be entitled to pro-rated
DBM Budget PEI as:

Circular No. 3 mos but less than 4 mos = 50%

2 mos but less than 3 mos = 40%
2017-4 1 month but less than 2 mos = 30%
Less than 1 month= 20%
EMPLOYEE Guidelines:
COMPENSATION
AND BENEFITS 4. Those who transferred
7. from another agency –
PRODUCTIVITY new agency shall pay
ENHANCEMENT 5. Those detailed to
INCENTIVE another gov’t agency –
DBM Budget parent agency shall pay
Circular No.
2017-4
EMPLOYEE
COMPENSATION
Amendment to DBM-
AND BENEFITS DOH JC No.1,s2012 Re:
8. HAZARD Rules and Regulations
PAY for on the Grant of
Public Health Compensation-Related
Workers Magna Carta Benefits
(PHWs) to Public Health
DBM-DOH Workers (PHWs)
Joint Circular
No. 1, s.2016
EMPLOYEE PHWs with SG 19 and below:
COMPENSATION No. of workdays of actual exposure/
22 workdays x not more than 25% of MBS
AND BENEFITS
HIGH RISK
8. HAZARD 12 or more days of exposure = 25% of MBS
PAY for 6-11 days of exposure = 14% of MBS
Less than 6 days of exposure = 8% of MBS
Public Health LOW RISK
Workers 12 or more days of exposure = 14% of MBS
6-11 days of exposure = 8% of MBS
(PHWs) Less than 6 days of exposure = 5% of MBS

DBM-DOH
Joint Circular
No. 1, s.2016
EMPLOYEE PHWs with SG 20 and
COMPENSATION
AND BENEFITS
above:
- 5% of MBS for all days of
8. HAZARD exposure to high/low
PAY for risk hazards
Public Health - Fixed P4,989.75/month
Workers for those exposed to
high risk hazards for 12
(PHWs) or more days in a a
DBM-DOH month
Joint Circular
No. 1, s.2016
EMPLOYEE Rates of Monthly Hazard Pay
COMPENSATION
AND BENEFITS SG 19 and below = 25% of MBS
SG 20 = 15% of MBS
8. HAZARD SG 21 = 13% of MBS
PAY for SG 22 = 12% of MBS
Public Health SG 23 = 11% of MBS
Workers SG 24-25 = 10% of MBS
SG 26 = 9% of MBS
(PHWs) SG 27 = 8% of MBS
DBM-DOH SG 28 = 7% of MBS
SG 29-30 = 6% of MBS
Joint Circular SG 31 = 5% of MBS
No. 1, s.2016
EMPLOYEE NEW RULES ON HAZARD PAY:
COMPENSATION -those who incurred absences for at
AND BENEFITS least 11 working days in a month
1. On VL/SL with or without pay
8. HAZARD 2. On full time attendance in
training/seminar/scholarship
PAY for grant
Public Health 3. While availing other kinds of
leave:
Workers a. ML/PL
b. MC#6/SPL
(PHWs) c. Parental Leave/Solo
Parents
DBM-DOH d. Magna Carta of Women
Joint Circular e. Rehabilitation Leave
f. Study Leave
No. 1, s.2016
EMPLOYEE Special Hardship Allowance for
COMPENSATION Multigrade Teachers (SHA-MGT)
AND BENEFITS
1. Allowance of teachers
9. SPECIAL exposed to hardship or
HARDSHIP extreme difficulty in the
place of work
ALLOWANCE
- Shall not exceed 25% of
and MULTI- the basic pay
GRADE PAY 2. Multigrade Teacher
DECS Order (MGT)- public school
No. 91, s.1997 teacher handling a class of
2 or more grades
EMPLOYEE Special Hardship Allowance for
COMPENSATION Multigrade Teachers (SHA-MGT)
AND BENEFITS 3. Special Hardship
9. SPECIAL Allowance fixed monthly
HARDSHIP rate before MGT is entitled
to one scheme only:
ALLOWANCE
MGTs handling classes of 2
and MULTI-
grades = 150/month
GRADE PAY
MGTs handling classes of 3
DECS Order grades = 200/month
No. 91, s.1997 MGTs handling classes of 4 or
more grades = 300/month
EMPLOYEE Special Hardship Allowance for
Multigrade Teachers (SHA-MGT)
COMPENSATION
AND BENEFITS 3. SHA is withdrawn as soon
as MGT transfers to a single
9. SPECIAL grade class
HARDSHIP 4. A certification of the
qualified teachers duly
ALLOWANCE signed by the SDS shall be
and MULTI- submitted to the Regional
Office
GRADE PAY 5. Accrual of the allowance
DECS Order covers the period the teacher
is assigned to teach a
No. 91, s.1997 multigrade class
EMPLOYEE
COMPENSATION
DATA NEEDED
(duly certified by the School/District
AND BENEFITS Head and verified by the Division
Engineer and Accountant)
9. SPECIAL 1. Name of Teacher
HARDSHIP 2. Position Title
3. Place of Assignment/School
ALLOWANCE 4. School/District
5. Monthly Basic Salary
and MULTI- 6. Cluster Type
GRADE PAY 7. Total Class Days for the Month
8. Number of Days Present
DECS Order 9. Amount of HARDSHIP
ALLOWANCE
No. 91, s.1997
*** Certified Correct – SDS
*** Noted - RD
EMPLOYEE
COMPENSATION - Teachers who have
AND BENEFITS rendered continuous
10. services from June 5,
PROPORTIONAL
2017 to April 6, 2018
VACATION
PAY (PVP) shall be entitled to 60
(For Teachers) days total of PVP
SY 2017-2018 from summer to
Christmas vacation
EMPLOYEE Computation:
COMPENSATION Total number of days served from June
AND BENEFITS 5, 2017 to April 6, 2018 = 307 days
Less: Christmas vacation days from
10. December 22, 2017 to January 2, 2018 =
12 days
PROPORTIONAL
Actual days served = 295 days
VACATION
Multiply factor = 0.203
PAY (PVP) Less:
DO 25, s.2017 No. of Xmas vacation days= 12 days
No. of Summer vacation days earned
School Calendar from April 7 to June 5, 2018 = 60 days
for SY 2017-2018
EMPLOYEE Computation of absences
COMPENSATION
AND BENEFITS and PVP:
10. No. of Summer vacation
PROPORTIONAL days= 60 days
VACATION Add: No. of Xmas Vacation
PAY (PVP) days= 12 days
DO 25, s.2017 Total PVP= 60 days
School Calendar Divided by actual days
for SY 2017-2018 served= 295 days
Multiply factor= 0.203
EMPLOYEE SAMPLE COMPUTATION:
COMPENSATION
AND BENEFITS (see excel format)
10.
PROPORTIONAL
VACATION
PAY (PVP)
DO 25, s.2017
School Calendar
for SY 2017-2018
EMPLOYEE
COMPENSATION DO No. 54, s. 2015
AND BENEFITS
11.
Amendment to DO
No. 55, s.2003
LOYALTY
PAY (Increase of
Payment of
Loyalty Cash Gift)
EMPLOYEE
COMPENSATION -given to an
AND BENEFITS
employee who has
11.
completed at least
LOYALTY 10 years and every
PAY
5 years thereafter,
(Loyalty of continuous and
cash Gift)
satisfactory service
in the government
EMPLOYEE
COMPENSATION - The payment of
AND BENEFITS
Cash Gift to all
11.
employees shall be
LOYALTY increased to P1,000
PAY
for every year of
(Loyalty service of qualified
Cash Gift)
employee
EMPLOYEE Loyalty Cash Award (LCA)
COMPENSATION – rates amended by COA
AND BENEFITS Circular No. 2013-003 &
11. CSC MC No. 6, s.2002

LOYALTY 10th yr = from 5,000 to 10,000

15th yr = from 2,500 to 5,000
PAY 20th yr = from 2,500 to 5,000
(Loyalty 25th yr = from 2,500 to 5,000
30th yr = from 2,500 to 5,000
Cash Gift) 35th yr = from 2,500 to 5,000
40th yr = from 2,500 to 5,000
EMPLOYEE
DO No. 55, s. 2017
COMPENSATION
AND BENEFITS
12.
Revised Guidelines
on the
NET TAKE
HOME PAY Implementation of
(NTHP) P4,000.00 Net
Take Home Pay for
DepEd Personnel
EMPLOYEE
COMPENSATION DO No. 55, s. 2017
AND BENEFITS
Payment to:
12. 1. GSIS
NET TAKE 2. PAG-IBIG
HOME PAY 3. BIR
(NTHP) 4. PHILHEALTH
- shall be accorded
first order of preference in
deductions
“First-In, First-Served”
EMPLOYEE
COMPENSATION DO No. 55, s. 2017
AND BENEFITS
DepEd personnel
12.
whose loans are not
NET TAKE deducted under the
HOME PAY Automatic Payroll
(NTHP) Deduction
System(APDS) are
advised to pay
directly to lenders.
THANK YOU!