How much is the real amount of SRI of govt. employees for FY 2025?

Are you not convinced with the amount of SRI you received?

Is your agency hiding the real amount from you?

In this post we will tackle this issue and provide you possible reasons why your SRI for this year could be lower than the full amount of ₱20,000.00 or to what you have expected.

How much is the Service Recognition Incentive (SRI) of govt. employees for FY 2025?

The amount of the Service Recognition Incentive of government employees depends on certain factors including the following:

• amount authorized by the President of the Philippines;
• available funds of the agency to cover the SRI of its employees;
• number of months rendered by the employee; and
• the tax on the SRI itself.

Authorized amount of SRI for FY 2025

The amount of SRI authorized to be granted to government employees for FY 2025 is ‘up to P20,000.00’, the same amount compared to previous years. The P20,000.00 is the ceiling which means this amount is the maximum amount. Hence, the SRI which may be granted to eligible employees is up to P20,000.00 or lower depending on the available funds of the agency concerned and other factors which we will discuss in this post.

Available funds for the FY 2025 SRI

According to Administrative Order No. 40, s. 2025 and its implementing guidelines under Budget Circular No. 2025-3 the SRI shall be charged against available funds as follows:

For NGAs, including SUCs, and military and uniformed personnel, — the SRI shall be charged against available released Personnel Services (PS) allotment under the FY 2025 General Appropriations Act. If insufficient, the SRI may be charged against the Maintenance and Other Operating Expenses (MOOE) of the government agency concerned, subject to the existing guidelines on modification of allotment. If both PS and MOOE are insufficient, the SRI may be granted at a lower but uniform amount to all qualified employees of the NGA.

For GOCCs — the SRI shall be charged against their approved corporate operating budgets (COB) for FY 2025 only. If funds are insufficient, the SRI may be granted at a lower but uniform amount to all qualified employees of the GOCC.

For legislative and judicial departments, and other offices vested with fiscal autonomy — the SRI shall be charged against available released PS allotment under the FY 2025 General Appropriations Act. If funds are insufficient, the SRI may be granted at a lower but uniform amount to all qualified employees of the office concerned.

For LGUs, including Barangays — the SRI shall be charged against their respective FY 2025 local government funds, subject to the PS limitation in LGU budgets pursuant to Sections 325(a) and 331(b) of the Local Government Code of 1991 (RA No. 7160). Should the identified funding source be insufficient to cover the full amount of SRI, a lower but uniform amount may be granted to all qualified employees of the LGU.

For Local Water Districts (LWDs) — the SRI shall be charged against their respective Board of Directors (BOD)-approved FY 2025 Corporate Operating Budget only. If funds are insufficient, the SRI may be granted at a lower but uniform amount to all qualified employees of the office concerned.

For Agencies exempted from the coverage of R.A No. 6758, as amended — the SRI shall be charged against the NGA’s available funds and the GOCC’s FY 2025 COB. If funds are insufficient, the SRI may be granted at a lower but uniform amount to all qualified employees of the office concerned.

Foregoing considered, the amount of SRI which may be granted to eligible employees may be in full amount of P20,000.00 or lower depending on the available funds of the agency concerned.

SRI also depends on services rendered by the employee

According to the implementing guidelines of the SRI for FY 2025, the full amount of SRI, after considering available funds, shall be granted to employees who have rendered at least a total or an aggregate of four (4) months of satisfactory service as of November 30, 2025.

Therefore, if the agency has enough funds and an employee has rendered at least four (4) months of satisfactory service as of November 30, 2025, they can get the full SRI of P20,000.00.

On the other hand, those who have rendered less than a total or an aggregate of four (4) months of satisfactory service as of November 30, 2025, shall be eligible for a pro-rated SRI, as follows:

40% of the SRI with available funds — if length of service (LOS) is 3 months but less than 4 months;

30% of the SRI with available funds — if LOS is 2 months but less than 3 months;

20% of the SRI with available funds — if LOS is 1 month but less than 2 months; and

10% of the SRI with available funds — if LOS is less than 1 month.

Therefore, aside from the available funds of the agency, the amount of SRI which may be received by the employee depends also on the services they have rendered.

SRI is taxable

Finally, the amount of SRI which may be received by the employee is subject to tax. The amount of deductible tax depends also on several factors such as but not limited to non-taxable threshold, tax rate of the employee, and subsequent or new guidelines issued by the Bureau of Internal Revenue with regards to the taxability of the SRI.

Summary

Unless these information have not been disclosed to you by your agency, these reasons could make your SRI lower than you expected. The SRI may be given in full amount of P20,000.00 or a lower but uniform amount depending on several reasons such as availability of funds, services rendered, and tax on SRI.

Question?

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