What is uniform and clothing allowance for government employees?

Accounting 101

The uniform and clothing allowance of P6,000.00/year [₱7,000.00/year starting 2024] is granted to qualified government employees to defray expenses for their uniforms or distinctive clothing which are the required appropriate attire in the regular performance of their work.

Such uniforms or clothing are intended to identify the employees with their mother agencies and to convey emblem of authority and
serve as protective or working clothing; especially for maintenance, workshop, and farm personnel.

Legal Basis: Budget Circular No. 2018-1 dated March 8, 2018