This document provides information on the Most Essential Learning Competencies (MELCS) in the Philippines for School Year 2020-2021. It discusses the rationale for developing the MELCs due to the impacts of the COVID-19 pandemic on education. It explains that the MELCs were identified by reducing the number of competencies per quarter from the original curriculum to the most essential ones. The document provides examples of MELCs and gives guidance on how to unpack the MELCs into learning objectives by considering standards, prerequisite skills, and logical sequencing. The goal of the MELCs is to continue providing quality, accessible education while addressing the challenges of the current situation.