ORIENTATION OF NEWLY-HIRED

ADMINISTRATIVE ASSISTANTS

PAYROLL AND OTHER BENEFITS

JANE P. NAPAWIT
Administrative Officer II
 PAYROLL

Payroll is the total of all compensation a company or an agency

must pay to its employees for a set period of time or on a given
date. It is usually managed by the accounting or human
resource department.
 TYPES OF PAYROLL:

 INITIAL SALARY/DIVISION PAID SALARY

 SUBSTITUTE
 MATERNITY LEAVE WITH DOUBLE PAY
 STEP INCREMENT
 SALARY DIFFERENTIAL
 BENEFITS AND OTHER ALLOWANCES
 Other related documents:
 CERTIFICATE OF LAST PAYMENT FOR RETIREE/TRANSFER/RESIGNATION
 INTEGRATION DOCUMENTS TO RPSU
 Checklist for
Maternity Leave
Checklist for Republic of the Philippines Republic of the Philippines
Department of Education
Department of Education Double Pay
Initial Salary REGION VI – WESTERN VISAYAS
SCHOOLS DIVISION OF ILOILO REGION VI – WESTERN VISAYAS
SCHOOLS DIVISION OF ILOILO
 
CHECKLIST FOR INITIAL SALARY OF NEWLY HIRED
TEACHERS/PERSONNEL 
CHECKLIST FOR DOUBLE PAY (MLWP) 
Name: _____________________________________ Name: _____________________________________
Position: ____________________________________ Position: ____________________________________
School/District: _______________________________ School/District: _______________________________
  1. Payroll (6 copies)
1. Payroll (6 copies) 2. Cover Letter Addressed to SDS (2 copies)
2. CS Form 48 (Daily Time Record) (2 copies) 3. Approved S.O for Maternity Leave (2 copies)
3. GSIS BP # (ARA FORM A) (2 copies)
4. Approved Form 6 (2 copies)
4. Attested Appointment (2 copies)
5. Approved S.O. for Reinstatement (effective May 2019) (2
5. Recent Appointment of Incumbent or Special Order if transferred or
copies)
separation from service; Retirement voucher/application for retirement
6. Individual Record Form (2 copies) 6. Letter for Application for 60 days M/L (105 days effective
7. BIR 1902/2305 with stamped received of BIR (2 copies) March 11, 2019) – 2 copies
8. Updated Plantilla of Personnel/NOSCA (2 copies) 7. Approved Reinstatement (effective May 2019) (2 copies)
9. Oath of Office (2 copies) 8. District Clearance (effective May 2019) (2 copies)
10. Certification First Day of Service (2 copies) 9. CSC Form 41 (Medical Certificate) (2 copies)
10.CSC Form 211 (Medical Certificate for Reinstatement –
11.Certification of Last Payment with itemized deduction (if LSB, PSB Fit to work) (2 copies)
& transferee) + payslip or
11.Live Birth of Child (Photocopy) (2 copies)
Payroll (2 copies)
If Deceased:
12.School/Division Clearance (transferees) (2 copies)
13.Assets and Liabilities (Notarized SALN) (2 copies) 12.Affidavit of Surviving Heir (2 copies)
14.Photocopy of membership in HDMF PAG-IBIG (MDF) and 13.Waiver of Rights (2 copies)
PHILHEALTH (MDR) (2 copies) 14.Death Certificate (2 copies)
15.LBP Account # with photocopy of ATM & 15.Marriage Contract (2 copies)
Deposit slip (2 copies)  16.Birth Certificate of Children (2 copies)
Checked by: ________________________  Checked by: ________________________
 Checklist for Step
Checklist for Promotion Increment
– Salary Differential
 Checklist for Certificate
Checklist for Substitute of Last Payment
NOSA NOSI
PAYROLL – INITIAL SALARY
Salary Integration to RPSU (Newly Hired)

Transmittal Sample
Salary Integration to RPSU (Step, Promotion, Reclass)
Checklist for Salary Integration to RPSU
Checklist for Salary Integration to RPSU
 DETAILS IN PAYROLL

Basic Monthly Salary

PERA (Personnel Economic Relief Allowance)

DEDUCTIONS:
- GSIS Remittance (9% employee and 12% employer share)
- Pag-ibig Contribution (P100.00 or percentage deduction)
- Philhealth Contribution 2022 (2% employee and 2% employer share)
- Taxes (20% in excess of 250,000 taxable annual income)
- PLIs (Private Lending Institutions)
- GSIS, PAG-IBIG Loans
PAYROLL

SALARY DIFFERENTIAL

- it is a payroll prepared when a personnel

promoted, reclassed or change of salary rate
and due to SSL, and to compute the
difference of the salary between the
previous position and the present position.
PAYROLL

SALARY INCREMENT

– it is a payroll prepared for a

step increment earned by the
personnel every 3 years
FORM 7 AND FORM 48
Deadline of submission: 5th day of the following
month

No submission of Form 7, No releasing

of Payslips
 OTHER BENEFITS
1. UNIFORM/CLOTHING ALLOWANCE – 1ST week of April
2. MID-YEAR BONUS – not earlier than May 15
3. YEAR-END BONUS AND CASH GIFT-not earlier than Nov.15
4. PEI (PRODUCTIVITY ENHANCEMENT INCENTIVE) – not earlier
than Dec. 15
5. SRI (SERVICE RECOGNITION INCENTIVE) – upon issuance of EO
6. PBB (PERFORMANCE BASED-BONUS)
7. CNAI (COLLECTIVE NEGOTIATION AGREEMENT INCENTIVE)
8. LOYALTY CASH GIFT – upon call up from Budget Unit
 UNIFORM/CLOTHING
ALLOWANCE
DBM Budget Circular No. 2018-1 dated March 8, 2018

- A grant of Six Thousand Pesos (P6,000) per annum is authorized

for the payment of U/CA of each qualified government employee,
subject to guidelines, rules and regulations issued by the Department
of Budget and Management (DBM)
 UNIFORM/CLOTHING
ALLOWANCE
Newly-Hired Employee

- A newly hired employee may qualify to the grant of U/CA only after
rendering six (6) months of service, and if expected to render services
for at least six (6) months for the rest of the year.
 UNIFORM/CLOTHING
ALLOWANCE
Transferred Employee

- An employee who transferred to another agency and was not granted

U/CA by the former agency shall be granted U/CA by the former
agency shall be granted by the new agency.
 UNIFORM/CLOTHING
ALLOWANCE
Transferred Employee

- An employee who transferred to another agency within the year but

was earlier granted U/CA by the previous agency shall no longer be
granted U/CA by the new agency
 MID-YEAR BONUS

DBM Budget Circular No. 2017-2 dated May 8, 2017

 Mid-year bonus is equivalent to one (1) month basic pay as

of May 15 shall be given to entitled personnel not earlier
than May 15 of the current year.
 YEAR-END BONUS AND CASH
GIFT
DBM Budget Circular No. 2016-4 dated April 28, 2016

 The Year-End Bonus equivalent to one (1) month basic pay as of

October 31 and Cash Gift of P5,000 shall be given to entitled
government personnel not earlier than November 15 of the
current year.
 YEAR-END BONUS AND CASH
GIFT
Personnel has rendered at least a total or an aggregate of four
(4) months of service from January 1 to October 31 of the
current year

Personnel remains to be in the government service as of

October 31 of the same year
YEAR-END BONUS AND CASH GIFT
 PRODUCTIVITY ENHANCEMENT
INCENTIVE
DBM Budget Circular No. 2017-4 dated December 4, 2017

 The PEI of P5,000 shall be given to personnel not earlier than

December 15 of the current year
 PRODUCTIVITY ENHANCEMENT
INCENTIVE
The employees are still in the service as of November 30 of the current
year

The employees have rendered at least a total or an aggregate of four

(4) months of at least satisfactory service as of November 30 of the
current year
PRODUCTIVITY ENHANCEMENT
INCENTIVE
SERVICE RECOGNITION INCENTIVE
 PERFORMANCE-BASED BONUS

 The personnel of agencies holding regular,

contractual, and casual positions are covered by
the guidelines
 PERFORMANCE-BASED BONUS

PBB shall measure and evaluate the performance of

agencies with emphasis on the public’s satisfaction on the
realization of the agencies’ performance targets, quality of
service delivery, efficiency in the use of resources, and
strengthened agency stewardship.
 PERFORMANCE-BASED BONUS

PBB criteria and conditions shall be categorized according

to four (4) dimensions of accountability:
1. Performance Results
2. Process Results
3. Financial Results
4. Citizen/Client Satisfaction Results
 COLLECTIVE NEGOTIATION
AGREEMENT (CNA) INCENTIVE
COVERAGE

- Rank-and-file employees who are members of an

employees’ organization accredited by the Civil Service
Commission (CSC)
 COLLECTIVE NEGOTIATION
AGREEMENT (CNA) INCENTIVE
COVERAGE

- Rank-and-file employees who are non-members of the

CSC-accredited sole and exclusive negotiating agent but
want to enjoy or accept the CNA
 LOYALTY CASH GIFT

The loyalty cash award is given to an

official/employee who has completed at least 10 years,
and every five years thereafter, of continuous and
satisfactory service in the government
 LOYALTY CASH GIFT

 10 years – continuous service with not more than 50

days authorized vacation leave without pay

 5 years – continuous service with not more than 25

days authorized vacation leave without pay
 “You can’t have everything you want,
but you can have the things that really
matter to you.”

By: Marissa Mayer, former president and CEO of Yahoo