FULL LIST of Government Employee Benefits and their Legal Bases and Implementing Guidelines

Legal Bases on Government Employee Benefits

Search or browse the full list of benefits and their DBM, CSC, DepEd, and other implementing issuances — alphabetically arranged and always at your fingertips.

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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

Authorized Deductions and Net Take Home Pay

For FY 2026 — Section 62, General Provisions of the FY 2026 General Appropriations Act (GAA)

Cash Allowance to Teachers

DepEd Order No. 005, s. 2025 — Additonal Implementing Guidelines on the Grant of Teaching Allowance for Public School 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. 2025-2 — Guidelines on the Grant of the Collective Negotiation Agreement (CNA) Incentive for FY 2025, dated November 19, 2025

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

Compensatory Overtime Credit (COC) / Compensatory Time Off (CTO)

CSC-DBM Joint Circular No. 2, s. 2004 — Non-Monetary Remuneration for Overtime Services Rendered, October 4, 2004

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 2026 — Section 58 of the General Provisions of the FY 2026 General Appropriations Act (GAA)

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 – Policies 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

Administrative Order No. 39, s. 2025 —Grant of Gratuity Pay to Contract of Service (COS) and Job Order (JO) Workers in Government for FY 2025

DBM Budget Circular No. 2025-4 — Guidelines on the Grant of Gratuity Pay to Contract of Service (COS) and Job Order (JO) Workers in Government for FY 2025, December 16, 2025

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

IATF 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 (PEI)

DBM Circular Letter No. 2025-13 — Grant of the Fiscal Year (FY) 2025 Productivity Enhancement Incentive (PEI)

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

Salary Increase — National Government Agencies (NGAs)

DBM National Budget Circular No. 601 — Implementation of the Third Tranche of the Updated Salary Schedule for the Civilian Government Personnel Under Executive Order (EO) No. 64, s. 2024
DBM National Budget Circular No. 597 — Implementation of the Second Tranche of the Updated Salary Schedule for Civilian Government Personnel Under Executive Order (EO) No. 64, s. 2024

DBM National Budget Circular No. 594 — Implementation of the First Tranche of the Updated Salary Schedule for Civilian Government Personnel Under Executive Order (EO) No. 64, s. 2024

Salary Increase — Local Government Units (LGUs)

DBM Local Budget Circular No. 172 — Implementation of the Third Tranche of the Updated Salary Schedule for Local Government Personnel Pursuant to Executive Order (EO) No. 64, s. 2024

DBM Local Budget Circular No. 165 — Implementation of the Second Tranche of the Updated Salary Schedule for Local Government Personnel Pursuant to Executive Order (EO) No. 64”, s, 2024
DBM Local Budget Circular No. 160 — Implementation of the First Tranche of the Modified Salary Schedule for Local Government Personnel Pursuant to Executive Order (EO) No. 64, s. 2024

Salary Increase — Government-owned and/or Controlled Corporations (GOCCs)

DBM Corporate Budget Circular No. 23 — Implementation of the Fourth Tranche Compensation Adjustment for Civilian Personnel in GOCCS Covered by the Department of Budget and Management (DBM)

Salary Increase — Military and Uniformed Personnel (MUPs)

DBM National Budget Circular No. 600 — Implementation of the Increase in Base Pay of the Military and Uniformed Personnel (MUP) in the Government beginning January 1, 2026, and other provisions of Executive Order No. 107, s. 2025

Service Recognition Incentive (SRI)

DBM Budget Circular No. 2025-3 — Guidelines on the Grant of Service Recognition Incentive to Government Employees for FY 2025, December 15, 2025
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

Solo Parent Leave (SoPL)

CSC Memorandum Circular No. 8, s. 2004 — Guidelines on the Grant of Parental Leave to Solo Parents

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

Special Privilege Leave (SPL)

CSC Memorandum Circular No. 6, s. 1999 — Expanded Coverage of Special Privilege Leave provided for in CSC MC No. 6 and 20 of 1996 and CSC MC No. 41, s. 1999

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

Teachers’ Day Incentive

DepEd Order No. 029, s. 2020 — Guidelines on the Grant of World Teachers’ Day Incentive Benefit

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

Wellness Leave

CSC Resolution No. 2501292 — Wellness Leave Policy
CSC Memorandum Circular No. 1, s. 2026 — Wellness Leave Policy

DepEd Department Order No. 002, s. 2026 — Guidelines on the Grant of Wellness Leave for the Department of Education Personnel

Year-End Bonus

DBM Budget Circular No. 2024-3 — Amending Section 6.1 of Budget Circular No. 2016-4 on the payment of Year End Bonus and 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

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