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

• DBM National Budget Circular No. 452 – Amplifying and Clarifying the Implementation of the Grant of Anniversary Bonus to Officials and Employees of Government Entities, May 20, 1996
• Administrative Order No. 263 – Authorizing the Grant of Anniversary Bonus to Officials and Employees of Government Entities, March 28, 1996
• DBM Local Budget Circular No. 65 – Guidelines on the Grant of Anniversary Bonus in the Local Government, March 3, 1997

Cash Allowance to Teachers

• DBM-DEPED Joint Circular No. 02, s. 2021 – Guidelines to Implement DepEd-Office of the Secretary (OSEC) Special Provision No. 11 in the FY 2021 General Appropriations Act on Cash Allowance

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)

• DBM Budget Circular No. 2024-4 – Guidelines on the Grant of the Collective Negotiation Agreement (CNA) Incentive for FY 2024, November 11, 2024
• DBM Budget Circular No. 2023-1 — Guidelines on the Grant of the Collective Negotiation Agreement (CNA) Incentive for FY 2023, November 19, 2023

Combat Duty Pay and Combat Incentive Pay

• DBM Budget Circular No. 2016-6 — Guidelines on the Grant of Combat Duty Pay and Combat Incentive Pay for FY 2016 and Thereafter, October 3, 2016

Communication Allowance/Expenses

• DBM Budget Circular No. 2024-2 – Guidelines on the Payment of Communication Expenses of Certain Government Personnel, August 2, 2024

COVID-19 Active Hazard Duty Pay

• DBM-DOH Joint Circular No. 1, s. 2020 – Guidelines on the Grant of the COVID-19 Active Hazard Duty Pay, November 25, 2020

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

De Minimis Benefits

• Revenue Regulation No. 4-2025 — Further amending the “De Minimis” benefits provisions of RR No. 2-98, as amended, increasing the Clothing Allowance pursuant to RA No. 11975, the Fiscal Year 2024 Genereal Appropriations Act, and Employees Achievement Awards, January 30, 2025
• Section 6 of BIR Revenue Regulation No. 11-2018 — Amends certain provisions of RR No. 2-98, as amended, to implement further amendments introduced by RA No. 10963 (TRAIN Law) relative to withholding of Income Tax, March 15, 2018

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

• DBM National Budget Circular No. 571 – Guidelines on the Provision of Free Quarters to Certain Officials, December 4, 2017

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

• DBM Budget Circular No. 2005-4 – Rules and Regulations on the Grant of Hazard Duty Pay, July 13, 2005

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)

• DBM Budget Circular No. 2007-2 – Guidelines on the Grant of Honoraria Due to Assignment in Government Special Projects, October 1, 2007

Leave Credits

• CSC Memorandum Circular No. 05, s. 2021 – Amendment to Omnibus Rules on Leave (CSC MC No. 41, s. 1998, as amended)
• CSC Memorandum Circular No. 41, s. 1998, as amended – Amendments to Rules I and XVI of the Omnibus Rules Implementing Book V of the Aministrative Code of 1987 (EO No. 292), December 24, 1998

Loyalty Pay

• CSC Memorandum Circular No. 06, s. 2002 – Revised Policies on the Grant of Loyalty Award, March 1, 2002
• CSC Memorandum Circular No. 28, s. 2001 – Granting of Loyalty Award to Devolved Personnel from the National Level to Local Government Units, October 11, 2001

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

• DBM Budget Circular No. 2024-6 – Rules and Regulations on the Grant of Medical Allowance to Civilian Government Personnel

Mid Year Bonus (MYB)

• DBM Budget Circular No. 2019-4 — Clarification on the Grant of Mid-Year Bonus to Government Employees on Scholarship, July 5, 2019
• DBM Budget Circular No. 2017-2 — Rules and Regulations on the Grant of Mid Year Bonus for FY 2017 and Years Thereafter

Monetization of Leave Credits

• DBM Budget Circular No. 2016-2 — Computation and Funding of Terminal Leave Benefits and Monetization of Leave Credits, March 29, 2016

Night-Shift Differential Pay

• CSC-DBM-GCG Joint Circular No. 1, s. 2023 – Rules and Regulations on the Grant of Night Shift Differential Pay to Government Employees

Overtime Pay

• CSC-DBM Joint Circular No. 02, s. 2015 – Policies and Guidelines on Overtime Services and Overtime Pay for Government Employees

Performance-Based Bonus (PBB)

• IATF on AO 25 Memorandum Circular No. 2023-1 – Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2023 under Executive Order (EO) No. 80, S. 2012 And EO No. 201, S. 2016), August 22, 2023
• ATF on AO 25 Memorandum Circular No. 2022-1 – Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2022 under Executive Order (EO) No. 80, S. 2012 And EO No. 201, S. 2016), March 24, 2022

Personal Economic Relief Allowance (PERA)

• DBM Budget Circular No. 2011-2 — Amendatory Rules on the Grant of Personal Economic Relief Allowance (PERA), dated September 26, 2011
• DBM Budget Circular No. 2009-3 — Rules and Regulations on the Grant of Personnel Economic Relief Allowance at ₱2,000.00 per Month

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)

• DBM National Budget Circular No. 593 — Updated Rules and Regulations on the Grant of Representation and Transportation Allowances (RATA) For FY 2024 and Years Thereafter, May 3, 2024
• DBM National Budget Circular No. 548 — Amended Rules and Regulations on the Grant of Representation and Transportation Allowance (RATA), May 15, 2013
• DBM Local Budget Circular No. 103 — Amended Rules and Regulations on the Grant of Representation and Transportation Allowance (RATA), May 15, 2013

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

Service Recognition Incentive (SRI)

• DBM Budget Circular No. 2024-7 – Guidelines on the Grant of Service Recognition Incentive to Government Employees for FY 2024, December 16, 2024
• DBM Budget Circular No. 2023-2 — Guidelines on the Grant of Service Recognition Incentive to Government Employees for FY 2023, December 13, 2023

Special Counsel Allowance

• For FY 2025 – Section 60 of the General Provisions of the General Appropriations Act (GAA) of FY 2025
• For FY 2024 – Section 60 of the General Provisions of the General Appropriations Act (GAA) of FY 2024

Special Hardship Allowance

• DBM-DepEd Joint Circular No. 1, s. 2021 – Revised Guidelines on the Grant of the Special Hardship Allowance, May 17, 2021
• DBM National Budget Circular No. 514 – Guidelines on the Grant of Special Hardship Allowance, December 5, 2007

Step Increment

• CSC-DBM Joint Circular No. 1, s. 2012 — Rules and Regulations on the Grant of Step Increment/s Due to Meritorious Performance and Step Increment Due to Length of Service

Teaching Allowance

• Implementing Rules and Regulations (IRR) of RA No. 11997 – An Act Institutionalizing the Grant of a Teaching Allowance for Public School Teachers and Appropriating Funds Therefor, August 7, 2024

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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