G.1. Salaries and Wages
Basic requirements for payment of salaries and wages:
- Existence of a legally created position with fixed compensation or emolument attached to the position;
- Issuance of a valid appointment:
- Rendition of service being paid; and
- Payment to the right person
G.1.1 Regular Plantilla Items - are those positions included in the Personal Services Itemization (PSI) approved by the DBM. Those are officials and employees holding the following appointments:
G.1.1.1 Original appointment – it is the first appointment issued to a person to hold a regular government position.
Claims of first salary shall be supported by the following documents: (see Annex__-Newly Hired Employees)
G.1.1.2 Appointment by reinstatement – Any person who has been permanently appointed to a position and who has, through no delinquency or misconduct, been separated therefrom, may be reinstated to a position for which he is qualified.
In addition to the basic requirements for payment of salaries, the following are also required:
- Certificate that appointee had enjoyed the leave, the money value of which had been commuted, prior to reinstatement, or
- Certificate that the money value of the unexpired portion of the leave has been refunded.
G.1.1.3 Appointment by transfer – A transfer is a movement from one position to another without break in service involving the issuance of an appointment.
Payment of salary under an appointment by transfer shall be supported by the following documents: (see Annex__-Transferred from Other Govt. Agency)
G.1.1.4 Promotional appointment/ salary adjustment – A promotion is a movement from one position to another with an increase in duties and responsibilities as authorized by law and usually accompanied by an increase in pay.
Payments of salary differential due to a promotion or salary adjustments shall be supported by the following documents: (see Annex__-With Promotion/One Step Increase)
G.1.2 Lump Sum Appropriations
G.1.2.1 Casual employees
G.1.2.2 Contractual personnel
G.2 Allowances, Honoraria and Other Forms of Compensation
G.2.1 Allowances - are emoluments granted in addition to fixed compensation or in exchange for services rendered and paid or given in cash or in kind to officers and employees entitled thereto under specific authority of law. Allowances may either be commutable of reimbursable, duly supported be receipts or by a certificate to the effect that the expenses had been duly incurred in accordance with the purpose for which the allowance is granted.
Government officers and employees are granted allowances only by specific provisions of law.
G.2.2 Honoraria - it is a gesture of appreciation for the service of one with expertise of professional standing in recognition of his broad and superior knowledge in specific fields. It is given to officials/employees under the following circumstances:
- Resource persons by virtue of their expertise
- Researchers, technical and support personnel
- Government officials and/or employees who are “on detail” or “on special assignment”
For the allowable rates refer to the following BOR approved schedule for standing and Ad Hoc committee: (see Annex__)
G.2.3 Subsistence Allowance - shall mean an allowance for meal or sustenance for an official or employee who, by the nature of his duties and responsibilities, has to make his service available in his place of work even during mealtime.
G.2.4 Clothing Allowance
G.2.5 Laundry Allowance
G.2.6 Hazard Allowance
G.2.7 Representation and Transportation Allowance