FULL LIST of Government Employee Benefits and their Legal Bases

This page contains a comprehensive list of relevant legal bases and references, arranged by topic (in alphabetical order), on government employee benefits.

This page is updated regularly.

Anniversary Bonus

Cash Allowance to Teachers

Cash Gift

  • DBM Budget Circular No. 2016-4 — Updated Rules and Regulations on the Grant of the Year End Bonus and Cash Gift for FY 2016 and Years Thereafter, April 28, 2016

Collective Negotiation Agreement Incentive (CNAI)

Combat Duty Pay and Combat Incentive Pay

Communication Allowance/Expenses

COVID-19 Active Hazard Duty Pay

Cultural and Athletic Activities

  • For FY 2025 – Section 51 of the General Provisions of the FY 2025 General Appropriations Act (GAA)
  • For FY 2024 – Section 52 of the General Provisions of the FY 2024 General Appropriations Act (GAA)

Daily Travel Expenses (DTE)

  • Executive Order No. 77 – Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel, March 15, 2019
  • Executive Order No. 298 – Amending Further EO No. 248 dated May 29, 1995, as amended by EO No. 248-A dated August 14, 1995, which Prescribes Rules and Regulations and New Rates of Allowances for Official Local and Foreign Travels of Government Personnel, March 23, 2004

Education Allowance

  • DBM-DFA Joint Circular No. 2022-1 – Policie and Guidelines on the Grant of Education Allowance for Dependents of Officers and Employees of the Department of Foreign Affairs (DFA) for FY 2021 and Years Thereafter, August 5, 2022

Extraordinary and Miscellaneous Expenses (EME)

  • For FY 2025 – Section 50 of the General Provisions of the FY 2025 General Appropriations Act (GAA)
  • For FY 2024 – Section 51 of the General Provisions of the FY 2024 General Appropriations Act (GAA)

Free Quarters

Gratuity Pay

  • DBM Budget Circular No. 2024-8 – Guidelines on the Grant of Gratuity Pay to Contract of Service (COS) and Job Order (JO) Workers in Government for FY 2024, December 20, 2024
  • DBM Budget Circular No. 2023-3 — Guidelines on the Grant of Gratuity Pay to Contract of Service (COS) and Job Order (JO) Workers in Government for FY 2023, December 14, 2023

Hazard Duty Pay

Hazard Pay for Public Social Welfare and Development Workers

  • DSWD Administrative Order No. 06, s. 2023 – Guidelines in Providing Specific Criteria and Administrative Procedures on the Grant of Hazard Pay for Public Social Welfare and Development Workers as Supplement to DBM-DSWD Joint Circular No. 01, s. 2018
  • DBM-DSWD Joint Circular No. 1, s. 2018 – Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Public Social Workers (PSWs), December 27, 2018

Honoraria (Lecturers, Resource Persons, Coordinators and Facilitators)

  • DBM Budget Circular No. 2007-1 – Guidelines on the Grant of Honoraria to Lecturers, Resource Persons, Coordinators and Facilitators, April 23, 2007

Honoraria (Procurement)

  • DBM Budget Circular No. 2007-3 – Amendments to Certain Provisions of Budget Circular No. 2004-5A re: Guidelines on the Grant of Honoraria and Overtime Pay to Government Personnel Involved in Government Procurement
  • DBM Budget Circular No. 2004-5A – Guidelines on the Grant of Honoraria to Government Personnel Involved in Government Procurement

Honoraria (Special Projects)

Leave Credits

Loyalty Pay

Magna Carta Benefits (Public Health Workers)

  • DBM-DOH Joint Circular No. 1, s. 2016 – Amendment to DBM-DOH Joint Circular No. 1, s. 2012 re: Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Public Health Workers (PHWs)
  • DBM-DOH Joint Circular No. 1, s. 2012 – Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Public Health Workers (PHWs), November 29, 2012

Magna Carta Benefits (Scientists, Engineers, Researchers, and Other Science and Technology Personnel

  • DBM-DOST Joint Circular No. 1, s. 2013 – Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Scientists, Engineers, Researchers, and Other Science and Technology Personnel, June 25, 2013

Maternity Leave Benefits

  • Implementing Rules and Regulations (IRR) of RA No. 11210 – An Act Increasing the Maternity Leave Period to One Hundred Five (105) Days for Female Workers with an Option to Extend for an Additional Thirty (30) Days Without Pay, and Granting and Additional Fifteen (15) Days for Solo Mothers, and for Other Purposes

Medical Allowance

Mid Year Bonus (MYB)

Monetization of Leave Credits

Night-Shift Differential Pay

Overtime Pay

Performance-Based Bonus (PBB)

Personal Economic Relief Allowance (PERA)

Productivity Enhancement Incentive

  • DBM Budget Circular No. 2017-4 — Guidelines on the Grant of the Productivity Enhancement Incentive (PEI) to Government Employees for Fiscal Year 2017 and Years Thereafter, December 4, 2017

Registration or Participation Fee

  • DBM National Budget Circular No. 596 – Updated Guidelines on Participation of Government Officials and Employees in Conventions, Seminars, Conferences, Symposia, and Similar Non-Training Gatherings Sponsored by Non-Government Organizations or Private Institutions, January 20, 2025

Representation Allowance and Transportation Allowance (RATA)

Retirement Benefits of Personnel Devolved to LGUs

  • DBM Budget Circular No. 2021-1 — Amendment to the List of Documentary Requirements for the Release of Funds Covering the Payment of Retirement Benefits of Personnel Devolved to Local Government Units (LGUs), April 15, 2021

Salary Increase – Local Government Units

  • DBM Local Budget Circular No. 160 – Implementation of the First Tranche of the Modified Salary Schedule of the Local Government Personnel Pursuant to Executive Order No. 64, s. 2024, August 12, 2024
  • Executive Order No. 64, s. 2024 – Updating the Salary Schedule for Civilian Government Personnel and Authorizing the Grant of an Additional Allowance and for Other Purposes, August 2, 2024

Salary Increase – National Government

  • DBM National Budget Circular No. 597 – Implementation of the Second Tranche of the Updated Salary Schedule for Civilian Government Personnel Under Executive Order No. 64, s. 2024, January 20, 2025
  • DBM National Budget Circular No. 594 – Implementation of the First Tranche of the Updated Salary Schedule for Civilian Government Personnel Under Executive Order No. 64, s. 2024, August 12, 2024
  • Executive Order No. 64, s. 2024 – Updating the Salary Schedule for Civilian Government Personnel and Authorizing the Grant of an Additional Allowance and for Other Purposes, August 2, 2024

Service Recognition Incentive (SRI)

Special Counsel Allowance

Special Hardship Allowance

Step Increment

Teaching Allowance

Terminal Leave Benefits / Retirement Gratuity

  • DBM Budget Circular No. 2016-2 — Computation and Funding of Terminal Leave Benefits and Monetization of Leave Credits, March 29, 2016
  • DBM Budget Circular No. 2014-1 — Clarification on the Documentary Requirement Prescribed Per Budget Circular (BC) No. 2013-1, March 5, 2014
  • DBM Budget Circular No. 2013-1A — Clarification on Annex A of Budget Circular No. 2013-1 Re: Guidelines Prescribing the Documentary Requirements and Procedures in Processing/Payment of Retirement Benefits of Government Employees, May 3, 2013
  • DBM Budget Circular No. 2013-1 — Allocation Guidelines Prescribing the Documentary Requirements and Procedures in Processing/Payment of Retirement Benefits of Government Employees, April 12, 2013

Uniform and Clothing Allowance

  • DBM Budget Circular No. 2024-1 — Updated Rules and Regulations on the Grant of the Uniform/Clothing Allowance (U/CA) to Civilian Government Personnel, April 4, 2024
  • DBM Budget Circular No. 2018-1 — Rules and Regulations on the Grant of Uniform/Clothing Allowance to Civilian Government Personnel, March 8, 2018

Year-End Bonus

  • DBM Budget Circular No. 2016-4 — Updated Rules and Regulations on the Grant of the Year End Bonus and Cash Gift for FY 2016 and Years Thereafter, April 28, 2016

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