1.

PERA
On the other hand, Personnel Economic Relief Allowance (PERA) is a P500 monthly allowance
authorized under the pertinent general provision in the annual GAA. It is granted to augment
the pay of government employees due to the rising cost of living.
On February 12, 1997, Congress enacted R.A. No. 8250[54] (GAA for CY 1997), which granted
PERA to all government employees and officials as a replacement of the Cost of Living
Allowance (COLA).[55] This explains why Land Bank employees began receiving PERA only
in 1997 because prior to 1997, said benefit was called by another name, COLA. Hence, Land
Bank is still liable to pay the monthly PERA to Galang.

2. CLOTHING ALLOWANCE
As to clothing allowance, the case of Jose Pujalte (CSC Resolution No. 97-4142) applies,
where the Commission resolved that: "However, as to laundry, clothing and other allowances
which may be given by reason of actual occupation of the post, by their very nature, are not
included in the computation of Pujalte"s backsalaries. The reason is not hard to find. He did
not actually render service for the period of his illegal separation and that he did not incur
such expenses." (Underscoring ours)
3. PBB
4. PEI
2009
GRANT OF THE PEI
Government personnel in the service as of Nov 30, 2009 and have rendered at least a total or an
aggregate of four months of service during the year, shall be entitled to the PEI at a maximum amount
of P10k each.
Those who have rendered less than the total or aggregate of four months o service as of November 30,
2009 shall be entitled to the pro-rated PEI as
2010

2011 budget circular 2011-4

2012 Budget Circular No. 2012-3

5. PRODUCTIVITY INCENTIVE BONUS

"Relevant to the grant of Productivity Incentive Benefit (PIB), National Compensation Circular No.
73 and 73-A dated December 27, 1994 and March 1, 1995, respectively provide, among other things,
as follows:
"3.1. The incentive pay shall be based on individual personnel productivity and performance as
evaluated and determined by the heads of the respective offices/agencies in accordance with the
policies and standards set by the Civil Service Commission.
"3.2. To be entitled to the PIB, officials/employees shall have at least a satisfactory performance
rating for the two (2) semesters immediately preceding the year in which the incentive pay shall be
released, and shall have contributed to the productivity of their office/agency as determined by the
respective heads of agency.
"3.3. The amount of incentive that will be paid deserving officials/employees pursuant to this Circular
may vary for each official/employee within an agency depending on their individual performance
appraisal.
"Pursuant to the aforequoted provision of law, entitlement to the PIB is based on actual rendition of
service. An employee must have at least a satisfactory rating for the two semesters immediately
preceding the year in which the incentive pay is released. Moreover , he must have contributed to the
productivity of his office. Under the present circumstances, Cezar was on leave without pay for the
whole year of 1998. Undoubtedly, she did not render service during the said year, hence, there is no
basis to grant her said benefit." (Emphasis supplied)

6. CASH GIFT/ YEAR END BONUS

It is explicit that the grant of Year-End Bonus is subject to an employee’s incumbency in government
service until October 31 of any given year. Stated otherwise, a government employee, irrespective of
his employment status, should be in the service as of October 31 of a given year, in order that he be
entitled to the grant of the mandated Year-End Bonus abovementioned.
2010 Budget Circular No. 2010-1

7. MID YEAR BONUS

Only granted by 2016. The benefit is inexistent as of 2009-2012
8. COMMULATIVE LEAVE
 9. CNA INCENTIVE

10. LOYALTY PAY

11. STEP INCREMENT

Section 1(b), Rule II and Section 2, Rule III of Joint CSC-DBM Circular No. 1, s. 1990 provide
respectively, as follows: "Rule II. Selection Criteria "Section 1. Step Increments shall be granted to all
deserving officials and employees x x x x x x
"(b) Length of Service – For those who have rendered continuous satisfactory service in a particular
position for at least three (3) years. "Rule III. Step Increments x x x
"Section 2. Length of Service – A one (1) step increment shall be granted officials and employees for
every three (3) years of continuous satisfactory service in the position. Years of service in the position
shall include the following:
'(a) Those rendered before the position was reclassified to a position title with a lower or the same
salary grade allocation;
'(b) Those rendered before the incumbent was transferred to another position within the same agency
or to another agency without a change in position title and salary grade allocation."
The grant of step increment on the basis of length of service requires that an employee must have
rendered at least three (3) years of continuous and satisfactory service in the position to which he/she
is an incumbent (CSC Resolution No. 02-1035 dated August 7, 2002, re: DERY, Merlita M.).

12.