The Personnel Economic Relief Allowance (PERA) continues to be granted to all qualified government employees in Fiscal Year 2026 at the rate of ₱2,000.00 per month. This monthly allowance serves as a financial subsidy to help public servants cope with rising living costs. Read on to find out who can receive it, how it is computed, and everything you need to know about PERA for FY 2026.
What is the Personnel Economic Relief Allowance (PERA)?
The Personnel Economic Relief Allowance, commonly known as PERA, is one of the standard allowances and benefits granted to government employees under the Total Compensation Framework. Its primary purpose is to provide a monthly financial subsidy that supplements the basic salary of government workers, helping them cope with the rising cost of living, high inflation, and increasing prices of basic commodities and utilities.
PERA is not a bonus — it is a regular monthly allowance, which means it is given every month as part of the government employee’s compensation package.
A Brief History of PERA:
- 1991 — PERA was first granted at ₱500/month pursuant to Budget Circular No. 4 (s. 1991).
- 1993 — Increased to ₱1,000/month via Administrative Order No. 53 (s. 1993).
- 2010 (present) — Raised to ₱2,000/month beginning January 2010, when the old ₱500 PERA and ₱1,500 ADCOM (Additional Compensation) were consolidated under Senate and House of Representatives Joint Resolution No. 4, s. 2009.
Despite numerous bills filed in Congress seeking to raise it further — some proposing increases as high as ₱7,000 or ₱8,000 per month — the PERA has remained at ₱2,000 since 2010. As of FY 2026, no new law increasing the PERA has been enacted.
Who is Entitled to PERA?
The following government personnel are entitled to receive the Personnel Economic Relief Allowance for FY 2026:
1. Civilian Government Personnel
- Those occupying regular, contractual, or casual positions
- Whether appointive or elective
- Rendering services on a full-time or part-time basis
- Whose positions are covered by Republic Act No. 6758 (Compensation and Position Classification Act of 1989), as amended
This covers personnel in national government agencies (NGAs), local government units (LGUs), state universities and colleges (SUCs), and local universities and colleges (LUCs).
2. Military Personnel
- Personnel of the Armed Forces of the Philippines (AFP) under the Department of National Defense (DND)
3. Uniformed Personnel
- Personnel of the Philippine National Police (PNP), Bureau of Fire Protection (BFP), and Bureau of Jail Management and Penology (BJMP) under the DILG
- Personnel of the Philippine Coast Guard (PCG)
- Personnel of the National Mapping and Resource Information Authority (NAMRIA)
Who is NOT entitled to PERA?
- Employees whose basic pay is not being paid — PERA is paid only when basic pay (salary, wage, or base pay) is also paid.
- Personnel under preventive suspension — PERA is held in abeyance during the suspension period. If exonerated, they receive full back PERA; if penalized, they forfeit it until the penalty is served. (Note: A penalty of reprimand alone does not disqualify an employee from PERA.)
- Contract of Service (COS) and Job Order (JO) workers are generally not entitled to PERA as they are not considered government employees.
- No one shall receive PERA from more than one source.
How Much Is PERA and How Is It Computed?
The standard PERA rate for FY 2026 is ₱2,000.00 per month for full-time employees.
Here are the specific computation rules:
Full-Time Employees (Monthly/Annual Basis)
A government employee rendering full-time service (8 hours per working day, 22 working days per month) receives the full ₱2,000.00 per month.
Daily-Paid Casual Employees
The PERA is computed at ₱90.91 per day (₱2,000 ÷ 22 working days).
Part-Time Employees
PERA is computed in direct proportion to the ₱2,000.00 rate for full-time service.
Example: An employee rendering only 4 hours per day (half-time) receives ₱1,000.00 per month.
Employees with Absences Without Pay (AWOP) or Leave Without Pay (LWOP)
PERA is computed based on the actual number of days worked with pay during the month. Days without pay are not counted.
Employees on Detail with Another Agency
| Type of Employee | PERA Computation |
|---|---|
| Full-time (monthly/annual basis) | ₱2,000.00/month |
| Daily-paid casual | ₱90.91/day (₱2,000 ÷ 22 days) |
| Part-time (e.g., 4 hrs/day) | Proportional (e.g., ₱1,000.00/month) |
| With Absences Without Pay (AWOP) / Leave Without Pay (LWOP) | Based on actual days worked with pay |
| On detail with another agency | Paid by home/mother agency |
Is PERA taxable?
No. PERA is not subject to income tax and is exempt from all forms of government-mandated deductions.
When Is PERA Released?
The PERA is released monthly, together with the regular payroll of the agency. It is given simultaneously with the monthly basic salary of government employees.
Since PERA is a continuing benefit under the annual General Appropriations Act (GAA), no separate budget circular is issued for its release each year — unlike some benefits (e.g., Mid-Year Bonus, Year-End Bonus, SRI) that require specific issuances. The funds for PERA are automatically included in the budget of each agency under the FY 2026 GAA.
Funding Source:
- National Government Agencies — charged against the amount appropriated for PERA in the agency’s budget. In case of deficiency, charged against savings from released allotments for current operating expenditures, provided that all authorized mandatory expenses have been paid first.
- Local Government Units (LGUs) — charged against local funds.
- Government-Owned and/or Controlled Corporations (GOCCs) — charged against corporate funds.
Legal Basis
The grant of PERA to government employees for FY 2026 is anchored on the following legal bases:
Senate and House of Representatives Joint Resolution No. 4, s. 2009 — Authorized the consolidation of the old ₱500 PERA and ₱1,500 ADCOM into a unified ₱2,000 monthly PERA, effective January 2010.
DBM Budget Circular No. 2009-3 (dated August 18, 2009) — Prescribes the rules and regulations on the grant of PERA at ₱2,000 per month.
DBM Budget Circular No. 2011-2 (dated September 26, 2011) — Provides amendatory rules on the grant of PERA.
Section 58 of the General Provisions of the FY 2026 General Appropriations Act (GAA), Republic Act No. [FY 2026 GAA] — Authorizes and appropriates funds for the grant of PERA for FY 2026.
Note: The specific section number of the PERA provision may vary per GAA year. For FY 2026, refer to the General Provisions of the FY 2026 GAA as signed into law.
Frequently Asked Questions
Q: Will the PERA increase in 2026?
As of FY 2026, the PERA remains at ₱2,000 per month. While multiple bills have been filed in Congress seeking to raise it (ranging from ₱4,000 to ₱8,000), none has been enacted into law. The Marcos administration has prioritized the four-tranche salary standardization increases under EO No. 64, s. 2024 rather than a standalone PERA hike.
Q: Is PERA the same as ADCOM?
No — but they were merged. Prior to 2010, government employees received a separate ₱500 PERA and ₱1,500 ADCOM (Additional Compensation). In January 2010, these were consolidated into a single ₱2,000 PERA under Joint Resolution No. 4, s. 2009.
Q: Do part-time government employees receive PERA?
Yes, but on a proportional basis. If an employee works 4 hours per day instead of the standard 8 hours, the PERA would be ₱1,000 per month.
Q: Does an employee on official leave still receive PERA?
If the employee is on leave with pay (e.g., vacation leave, sick leave with remaining credits), PERA is still given in full. If the employee is on leave without pay, PERA is computed based only on the actual days worked with pay.
Q: Is PERA subject to PhilHealth, GSIS, or Pag-IBIG deductions?
No. PERA is exempt from income tax and from government-mandated premium deductions.
Q: Can a government employee receive PERA from two agencies?
No. An employee can only receive PERA from one source. If on detail, PERA comes from the home agency.
Q: Do COS and JO workers receive PERA?
Generally, no. Contract of Service and Job Order workers are not considered government employees and therefore are not covered by the standard PERA rules.
Q: When exactly is PERA credited to the payroll?
PERA is included in the regular monthly payroll of the agency, usually released in two tranches (15th and end of month) depending on the agency’s payroll schedule.
Summary / Key Takeaways
Here is a quick summary of everything you need to know about PERA for FY 2026:
- Amount: ₱2,000.00 per month (unchanged since January 2010)
- Who receives it: All qualified civilian, military, and uniformed government personnel
- Taxable: No — PERA is tax-exempt and exempt from mandatory deductions
- Release schedule: Monthly, together with the regular payroll
- Funding: Included in each agency’s budget under the FY 2026 GAA
- PERA increase: No new law has been enacted increasing PERA beyond ₱2,000 as of FY 2026
- Legal basis: Joint Resolution No. 4, s. 2009; DBM Budget Circular No. 2009-3; Section 58 of the FY 2026 GAA General Provisions
The PERA may be modest at ₱2,000 a month, but it remains a guaranteed monthly allowance for all covered government employees. Combined with the 3rd Tranche salary increase under EO 64, s. 2024 and other benefits under the FY 2026 GAA, it continues to be part of the government’s commitment to providing economic relief to its workforce.
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This blog post is based on Senate and House of Representatives Joint Resolution No. 4, s. 2009, DBM Budget Circular No. 2009-3 dated August 18, 2009, DBM Budget Circular No. 2011-2 dated September 26, 2011, and the General Provisions of the FY 2026 General Appropriations Act (GAA). For the full text of the relevant issuances, visit the DBM website. This post is for educational purposes only and should not be used as reference for any government transaction.