11.-NQESH-REVIEW-HUB-COMPENSATION-AND-BENEFITS.pptx

NQESH REVIEW HUB
COMPENSATION AND BENEFIT
WITH MOCK TEST NO. 5
Hermes P. Vargas, LPT
Principal IV
Dep Ed Angeles City

1. Recap
2. Review Proper
2.1. Compensation
2.2. Step Increment
2.3. PERA
2.4. Clothing Allowance
2.5. Mid-year Bonus
2.6. Year-end Bonus & Cash gift
2.7. Productivity Enhancement Incentive
2.8. Performance-Based Bonus (PBB)
2.9. Service Recognition Incentive
2.10. Compensatory Time-Off
2.11. Leave Credits
2.12. Leave of Absence
2.12.1. Sick Leave
2.12.2. Vacation Leave
2.12.3. Mandatory Leave
2.12.4. Special Privilege Leave
2.13. Terminal Leave Benefits & Monetization of Leave Credits
3. Reminders

COMPENSATION
The Compensation Plan under RA 6758 is
an orderly scheme for determining rates of
compensation of government personnel. It
was crafted to attract, motivate and retain
good and qualified people to accomplish the
Philippine Government’s mission and
mandate, to encourage personal and career
growth, and to reward good performance and
length of service.

TOTAL COMPENSATION
FIXED COMPENSATION-regularly
granted to all employees such as
basic salaries and Personal Economic
Relief Allowance (PERA)

TOTAL COMPENSATION
VARIABLE COMPENSATION-granted
to employees based on certain
qualifications or rendition of special
services such as hazard pay,
honoraria, night-shift differential
pay, overtime pay and others.

Step Increment-is the increase in
salary from step to step within the
salary grade of a position.
ELIGIBILITY:
1. Permanent status
2. Continuous satisfactory service in
the present position

SG Position
11 T1
12 T2
13 T3
14 HT 1
15 HT 2
16 HT 3
17 HT 4
18 HT 5, MT 1
19 HT 6, MT 2, P1
20 MT 3, P2
21 MT 4, P3
22 P4

Personnel Economic Relief Allowance
(PERA)-is a P2000 monthly allowance
authorized under the pertinent
general provision in the annual
General Appropriations Act (GAA). It
is granted to augment a government
employee's pay due to the rising cost
of living.

Uniform/Clothing Allowance (UCA)-
authorized under the pertinent
general provision of the annual GAA
is granted to cover the cost of
uniform/clothing of government
employees to identify them with
their mother agency/office.

Government personnel who are expected
to render at least 6 consecutive months
of service in a particular year including
leaves of absence with pay shall be
entitled to U/CA. Newly hired
government personnel shall be entitled
to U/CA after they have rendered 6
consecutive months of service, or in the
next grant thereof, whichever comes
later.

Mid-Year Bonus-is equivalent to one
(1) month basic salary as of May 15
to those who have rendered at least
four (4) months of satisfactory
service and are still in the service as
of same date. It is given not earlier
than May 15 of every year.

Year End Bonus and Cash Gift-the
year-end bonus is equivalent to a
full month’s salary, while the cash-
gift amounts to 5,000 pesos given
not earlier than November 15 of
every year.

YEAR END BONUS AND
CASH GIFT ELIGIBILTY
1. Those still in government service
as of October 31 of the current
year and with at least a total of
four (4) months of service from
January 1 to October 31 of the
current year; or

2. Those who have retired or separated
from government service before October
31 of the same year and have rendered
at least a total or an aggregate of four (4)
months of service from January 1 of the
current year, shall be granted pro-rated
year-end bonus and cash gift, within the
month of retirement or separation.

Productivity Enhancement Incentive-
The PEI of P5,000 shall be given to
government employees not earlier than
December 15 of every year provided
that they are still in the service as of
November 30 and that they have
rendered at least a total of four (4)
months of at least satisfactory service
as of November 30.

Performance Based-Bonus
•Ranges from 45.5%-65% of the basic
monthly salary depending on school
performance
•Given Annually
•Based on Executive Order No. 80 s,
2012 entitled Directing the Adoption of
a Performance Based Incentive System
(PBIS) for Gov’t Employees

Loyalty Bonus
•Loyalty Cash Incentive
P10,000-10th
year
P 5,000-every 5th
year thereafter
• Given annually
• Based on COA Circular No. 2103-003A
s. 2013

Service Recognition Incentive (SRI)
Under AO 19, the civilian and
military personnel of the executive
department shall be granted an SRI of a
uniform rate not exceeding P15,000 in
2022 and P18,000 in 2023.
Subject to the following conditions:
1. Those occupying regular, contractual
or casual positions;

2. The personnel are still in the
government service as of November 30
of the current year (2024)
3. The personnel have rendered at least
four (4) months of service as of
November 30 of the current year.
Service Recognition Incentive (SRI)

Compensatory Time-off (CTO)
Section 1 (d) of Administrative Order
No. 103 (Directing the Continued
Adoption of Austerity Measures in the
Government) dated August 31, 2004,
provides for the adoption of a scheme
that will allow employees to be
compensated through time/days off in
lieu of overtime pay

Leave Credits
Employees who render
work during the
prescribe hours are
entitled to 15 days
vacation leave and 15
days sick leave credits
annually or 1.25 days
per month with full
pay
NUMBER
OF
MONTH/S
VACATION
LEAVE
EARNED
SICK
LEAVE
EARNED
1 1.25 1.25
2 2.50 2.50
3 3.75 3.75
4 5.00 5.00
5 6.25 6.25
6 7.50 7.50
7 8.75 8.75
8 10.00 10.00
9 11.25 11.25
10 12.50 12.50
11 13.75 13.75
12 15.00 15.00

Leave of Absence
A right granted to employees not to
report for work with or without pay as
may be provided by law and as the
rules prescribe in Rule XVI of
Executive Order No. 292.

TYPE OF LEAVE
1. SICK LEAVE (SL)–granted on
account of sickness or disability of the
employees or any member of their
family (parents, brothers, sisters,
children, spouse and even house help
who are living with the employees).

2. VACATION LEAVE (VL)-granted to
employee for personal reasons, the
approval of which is contingent upon
the necessities of the service
3. FIVE (5) DAYS FORCED/MANDATORY
LEAVE (FL)-employees with 10 days or
more vacation leave shall be required to
go on vacation leave whether continuous
or intermittent for a minimum of five (5)
working days annually

4. SPECIAL PRIVILEGE LEAVE (SPL)
Leave of absence which may be availed
of for a maximum of three (3) days
annually to mark special milestones
and/or attend to filial and domestic
emergencies such as birthday,
anniversary, mourning, PTA meetings,
etc.

Terminal Leave Benefit and
Monetization of Leave Credits
The Terminal Leave Benefit (TLB) refers
to the money value of the total
accumulated vacation and sick leave
credits of an employee based on the
highest salary received prior to or upon
retirement or voluntary separation
from government service.

Monetization of Leave Credits (MLC)
refers to the payment in advance under
prescribed limits and subject to
specified terms and conditions of the
money value of the vacation and sick
leave credits of an employee upon
his/her request, without actually going
on leave.

Sample Computation:
=Basic salary x No. of days x CF
=P69,963.00 x 30 x 0.0481927
=P101,151.171603

MOCK TEST
1. There will be 10 questions.
2. Each question will be shown on the screen
and will be read once.
3. You will be given 60 seconds to read and
answer. Timer will be used.

4. Use the answer sheet provided. Blacken
the circle of the correct answer.
5. The key to correction will be given after
all questions have been asked.
6. The passing score is 70% (10 x 0.70=7)
MOCK TEST

1. Darren Espanto was appointed as Teacher II in
Mahusay Senior High School last August 13,
2021. Which of the following statements about
his compensation and benefits are true?
I. His salary grade is 12.
II. His basic salary in 2022 is P27,608.
III. He was entitled to a cash gift in 2021
IV. He was entitled to a year-end bonus in
2021.
a. I & II b. I & III c. II & III d. III &

2. Who among the following teachers received a
cash gift in November 15, 2021?
I. Teacher A was appointed in August 27, 2021.
II. Teacher C was appointed in June 1, 2021.
III. Teacher B retired in May 14, 2021.
IV. Teacher D retired March 31, 2021.
a. I & II b. I & III c. II & III d. III &
IV

3. Michelle Marquez Dee, a Master Teacher I in
Filipino at Matibay High School will celebrate her
birthday on September 22, 2023 thus filed a
requests for a special privilege leave. As a
Principal, what will you do?
I. Approve the request.
II. Disapprove the request.
III. Ask the teacher to write a request letter.
IV. Ask the teacher to write a justification
letter.

4. Whelga Santos, a Head Teacher I of Malayo
High School got sick due to pneumonia. Which
leave will she file?
I. Special Privilege Leave
II. Vacation Leave
III. Forced Leave
IV. Sick Leave
a. I b. II c. III d. IV

5. Lexter Gonzales, a Principal III of Mabait
Elementary School applied for the monetization
of leave credits (MLC) equivalent to 30 days in
2022. How much will he receive?
I. P88,287.58
II. P89,287.58
III. P90,287.58
IV. P91,287.58

6. Morissette Amon, was appointed as Teacher I
in April 2, 2012. How much loyalty cash incentive
will she receive in 2027?
I. P15,000.00
II. P10,000.00
III. P 5,000.00
IV. P 1,000.00

7. Who among the following shall receive Service
Recognition Incentive (SRI)?
I. The personnel transferred from agency to another.
II. The personnel received a penalty in the form of a
reprimand.
III. The civilian personnel occupying regular, contractual
or casual positions.
IV. The personnel are still in current service as of November
30 of the current year.
V. The personnel rendered less than a total or aggregate of
four months of service as of November 30 of the current
year.
a. I, II, III & IV b. I, II, III, IV & V
c. II, III, IV & V d. I, II, IV & V

8. How many leave credits will Joan Pamintuan,
Head Teacher III of Masaya Elementary School,
accumulate at the end of August 2023?
I. 10
II. 15
III. 20
IV. 25

9. Which of the following statements about 2020
Performance-Based Bonus (PBB) is NOT TRUE?
I. It is given annually.
II. It depends on the School Head’s
Performance.
III. It ranges from 50-65% of the basic monthly
salary.
IV. It is legally based on Executive Order No.
80, s. 2012.

10. If Irah Cabigting, Head Techer I of Mahusay
Elementary School applied for the monetization
of leave credits (MLC) equivalent to 10 days next
week, which shall be the basis for the
computation?
I. Budget Circular No. 2016-1
II. Budget Circular No. 2016-2
III. Budget Circular No. 2021-4
IV. Budget Circular No. 2021-5

ANSWER KEY WITH DISCUSSION
1. A 6. C
2. C 7. B
3. B 8. C
4. D 9. B
5. C 10. B

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Stay Safe!
God Bless!
Thank You!
Sir Hermes

11.-NQESH-REVIEW-HUB-COMPENSATION-AND-BENEFITS.pptx

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