This document provides information about salary deductions and monetary benefits for public school teachers in the Philippines. It discusses mandatory salary deductions including GSIS, HDMF, PhilHealth, and tax withholdings. It also outlines several monetary benefits teachers receive such as uniforms/clothing allowance, mid-year bonus, year-end bonus and cash gift, and productivity incentive. Sample computations are provided to demonstrate how deductions are calculated from a teacher's monthly and annual salary.

1. PUBLIC SCHOOL
TEACHERS’ SALARY
DEDUCTIONS AND
OTHER MONETARY
BENEFITS
1

2. House Rules
Take phone calls outside the Conference Room
Address questions/clarifications to the speaker
Active participation is highly encouraged
Stay awake
2
Turn off or put in silent mode all mobile phones

3. Training Objectives
•Orient the teachers on the salary deductions and other
monetary benefits;
•To have a uniform interpretation on the guidelines of
salary deductions and other monetary benefits; and
•Gather feedback that shall serve as a guide to help
DepEd – ADS improve the system on processing of
salaries & wages and other benefits and improve the
quality of service that the division is providing.
3

4. SALARY
DEDUCTIONS
4

5. Question?
What are the
mandatory salary
deductions?
5

6. Mandatory Deductions
Salaries
&
Wages
GSIS
HDMF
Philhealt
h
Withhold
ingTax
6

7. Mandatory Deductions
GSIS
RA 8291
(9% of basic
salary)
7

8. Mandatory Deductions
HDMF
RA 9679
100.00 – premium
3% per mo. -
penalty
8

9. Mandatory Deductions
PHIC
1.375% of basic salary –
premium
2% or 200- penalty
9

10. Philhealth Advisory No. 2017-0054
10

11. Mandatory Deductions
Withholding
Tax
RA 10963
11

12. Mandatory Deductions
Salaries
&
Wages
GSIS
RA 8291
(9% of basic
salary)
HDMF
RA 9679
100.00 -
premium
3% per mo. -
penalty
PHIC
1.375% of
basic salary –
premium
2% or 200 -
penalty
Withholdi
ngTax
RA 10963
12

13. Sample Computation
13
ForTeacher III (SG 13, Step 1) -monthly
Basic Salary 24, 224.00
Less: GSIS 2,180.16
PHILHEALTH 333.08
HDMF 100.00 2,613.24
Taxable Income 21,610.76
Refer toTaxTable

14. TaxTable (Monthly)
14

15. Sample Computation
15
ForTeacher III (SG 13, Step 1) - annual
Basic Salary 290,688.00
Less: GSIS 26,161.92
PHILHEALTH 3,996.96
HDMF 1,200.00 31,358.88
Taxable Income 259,329.12
Refer toTaxTable

16. TaxTable (Annual)
16

17. MONETARY
BENEFITS
17

18. Monetary Benefits
Performance
Based Bonus
(PBB)
Uniform/Clothing
Allowance
Mid-Year Bonus
Chalk Allowance
Year-End Bonus +
Cash Gift
Productivity
Enhancement
Incentive (PEI)
Step Increment
Due to Length of
Service
18
Special Hardship
Allowance (SHA)
Loyalty

19. Monetary Benefits
Uniform/Clothing
Allowance
19

20. UNIFORM/CLOTHING ALLOWANCE
•
20
• Budget Circular No. 2018 – 1, dated March 8, 2018
• Rules and Regulations on the Grant of Uniform/Clothing Allowance (U/CA) to
Civilian Government Personnel
Basis
• Section 50 of the General Provisions of Republic Act (R.A.) No. 10964 or the Fiscal
Year (FY) 2018 General Appropriations Act (GAA) provides that an amount not
exceeding Six Thousand Pesos (P6,000) per annum is authorized for the payment
of U/CA of each qualified government employee, subject to the guidelines, rules
and regulations issued by the Department of Budget and Management (DBM).
Background
• This Circular covers civilian government personnel occupying regular, contractual,
or casual positions; appointive or elective; rendering services on full-time or part-
time basis.
Coverage

21. UNIFORM/CLOTHING ALLOWANCE
•
21
• For FY 2018, the U/CA for full-time service of government personnel shall not
exceed P6,000 per annum. For each subsequent year, the U/CA shall not exceed
the amount authorized under the pertinent general provision in the annual GAA.
Rates of U/CA
• Generally, the full rates of the U/CA for full-time and part-time service shall be
granted to those who are already in government service and are to render
services for at least six (6) months in a particular fiscal year, including leaves of
absence with pay.
• The six (6)-month service requirement shall not cover those who are required to
wear uniforms at all times in the performance of their work such as incumbents of
positions of Security Guard, Special Police, medical and allied medical staff in
hospitals, and those in similar situations, as they have to wear their uniforms at all
times.
Government
Service
Requirement
• A newly-hired employee may qualify to the grant of U/CA only after rendering six
(6) months of service, and if expected to render services for at least six (6)
months for the rest of the year.
Newly-Hired
Employee

22. UNIFORM/CLOTHING ALLOWANCE
•
22
• An employee who transferred to another agency and was not granted U/CA by the former
agency shall be granted U/CA by the new agency, subject to the submission of a certification
to that effect.
• An employee who transferred to another agency within the year but was earlier granted U/CA
by the previous agency shall no longer be granted U/CA by the new agency.
• An employee who transferred to another agency and is required to wear uniforms at all times,
may be granted U/CA by the new agency even if he/she was granted U/CA by the former
agency, subject to the approval of the new agency head.
Transferred
Employee
• An employee on study leave or on study/training/scholarship grant locally or abroad
shall be entitled to the U/CA for the year if he/she renders at least six (6) months of
service in the same year, including leaves of absence with pay, prior to and/or after
the study leave or study/training/scholarship grant.
• If an employee is on study/training/scholarship grant for the whole year, locally or
abroad, and is not required to report for work, he/she is not entitled to the U/CA.
Employee on Study
Leave or
Study/Training/Scho
larship Grant
• For National Government Agencies (NGAs), including SUCs:
• The amount of P5,000 per employee is already provided under the agency-specific
budget and included in the comprehensive release of allotments through the GAA as
Allotment Order.
• The additional requirement of P1,000 per employee shall be charged against the
Miscellaneous Personnel Benefits Fund (MPBF) under the FY 2018 GAA.
Fund Sources of
the U/CA

23. Monetary Benefits
Mid-Year
Bonus
23

24. MID-YEAR BONUS
•
24
• Budget Circular No. 2017 – 2, dated March 8, 2017
• Rules and Regulations on the Grant of the Mid-Year Bonus for FY 2017 and
Years Thereafter
Basis
• This Circular is issued to prescribe the rules and regulations on the grant of the
Mid-Year Bonus to government personnel for FY 2017, and years thereafter,
pursuant to Executive Order (EO) No. 201, s. 2016, entitled "Modifying the
Salary Schedule for Civilian Government Personnel and Authorizing the Grant of
Additional Benefits for Both Civilian and Military and Uniformed Personnel," and
Section 57 of the General Provisions under Republic Act (RA) No. 10924 or the
FY 2017 General Appropriations Act (GAA).
Purpose
• All positions for civilian personnel, whether regular, casual, or contractual in
nature, appointive or elective, full-time or part-time
Coverage

25. MID-YEAR BONUS
•
25
• The Mid-Year Bonus equivalent to one (1) month basic pay as of May 15
shall be given to entitled personnel not earlier than May 15 of the current
year, subject to the following conditions:
• Personnel has rendered at least a total or an aggregate of four (4) months of
service from July 1 of the immediately preceding year to May 15 of the
current year;
• Personnel remains to be in the government service as of May 15 of the
current year; and
• Personnel has obtained at least a satisfactory performance rating in the
immediately preceding rating period, or the applicable performance
appraisal period. If there is a need for a shorter period, it shall be at least
ninety (90) calendar days or three (3) months, provided that the total or
aggregate service under Item 5.1.1 hereof is complied with.
Guidelines on the
Grant of the Mid-
Year Bonus

26. MID-YEAR BONUS
•
26
• Those who have rendered a total or an aggregate of less than
four (4) months of service from July 1 of the preceding year to May
15 of the current year, and those who are no longer in the service
as of the latter date, shall not be entitled to the Mid-Year Bonus.
• The Mid-Year Bonus of personnel hired on part-time service in one
or more agencies shall be in direct proportion to the number of
hours/days of part-time services rendered.
• The Mid-Year Bonus of those on detail to another government
agency shall be paid by the parent agency, while those on
secondment shall be paid by the recipient agency.
• The Mid-Year Bonus of personnel who transferred from one
agency to another shall be paid by the new agency.
Guidelines on the
Grant of the Mid-
Year Bonus

27. MID-YEAR BONUS
•
27
• A compulsory retiree, whose services have been extended, may be
granted Mid-Year Bonus, subject to the pertinent provisions of this
Circular.
• Those who are formally charged administrative and/or criminal cases
which are still pending for resolution, shall be entitled to Mid-Year
Bonus until found guilty by final and executory judgment: Provided,
that:
• Those found guilty shall not be entitled to Mid-Year Bonus in the
year of finality of the decision. The personnel shall refund the Mid-
Year Bonus received for that year.
• If the penalty imposed is only a reprimand, the personnel
concerned shall be entitled to the Mid-Year Bonus
Guidelines on the
Grant of the Mid-
Year Bonus

28. Monetary Benefits
Chalk
Allowance
28

29. CHALK ALLOWANCE
•
29
• All teachers that has “TEACHER” in
position EXCEPT Head Teacher.
• Teacher I
• Teacher II
• Teacher III
• Sped Teacher
• Master Teacher
Coverage

30. Monetary Benefits
Year-End
Bonus &
Cash Gift
30

31. YEAR-END BONUS & CASH GIFT
•
31
• Budget Circular No. 2016 – 4, dated April 28, 2016
• Updated Rules and Regulations on the Grant of the Year- End Bonus and Cash Gift
for FY 2016 and Years Thereafter
Basis
• Executive Order (EO) No. 201, s. 2016, entitled "Modifying the Salary Schedule for
Civilian Government Personnel and Authorizing the Grant of Additional Benefits for
Both Civilian and Military and Uniformed Personnel," provided for the adoption of a
compensation adjustment strategy that will ensure that the government
compensation structure is comparable with the prevailing rates in the private sector,
thereby attracting and retaining competent and committed civil servants.
• EO No. 201 likewise provides that the existing Year-End Bonus and Cash Gift shall
be given in November of every year.
Background
• This Circular is being issued to consolidate and update the policy and procedural
guidelines on the grant of the Year-End Bonus and Cash Gift to government
personnel for FY 2016 and the years thereafter pursuant to Republic Act (RA) No.
66861, as amended by RA No. 84412, Congress Joint Resolution No. 4, s. 2009, 3
and EO No. 201, s. 2016.
Purpose

32. YEAR-END BONUS & CASH GIFT
•
32
• All positions for civilian personnel whether regular, contractual, or casual in
nature, appointive or elective, full-time or part-time
Coverage
• Those hired without employer-employee relationships and funded from non-Personnel
Services appropriations/budgets. Said individuals may include, but not limited to, the
following:
• Consultants and experts hired for a limited period to perform specific activities or
services with expected outputs;
• Laborers hired through job contracts (pakyaw) and those paid on piecework basis;
• Student laborers and apprentices; and
• Individuals and groups of people whose services are engaged through job orders,
contract of services, or others similarly situated.
Exclusions

33. YEAR-END BONUS & CASH GIFT
•
33
• The Year-End Bonus equivalent to one (1) month basic pay
as of October 31 and Cash Gift of P5,000 shall be given to
entitled government personnel not earlier than
November 15 of the current year, subject to the following
conditions:
• Personnel has rendered at least a total or an aggregate of
four (4) months of service from January 1 to October 31 of
the current year; and
• Personnel remains to be in the government service as of
October 31 of the same year.
Guidelines on the
Grant of Year-End
Bonus and Cash
Gift

34. YEAR-END BONUS & CASH GIFT
•
34
• Those who have rendered at least a total or an aggregate of four (4)
months of service from January 1 of the current year but who have retired
or separated from government service before October 31 of the same year
shall be granted within the month of retirement or separation, a prorated
share of the: a) Year-End Bonus based on the monthly basic pay
immediately preceding the date of retirement or separation; and b) Cash
Gift of P5,000, as follows:
Guidelines on
the Grant of Year-
End Bonus and
Cash Gift
Length of Service
Percentage of theYear-End
Bonus and Cash Gift
4 months but less than 5 months 50%
5 months but less than 6 months 60%
6 months but less than 7 months 70%
7 months but less than 8 months 80%
8 months but less than 9 months 90%
9 months but less than 10 months 95%

35. YEAR-END BONUS & CASH GIFT
•
35
• Those who have rendered a total or an aggregate of less than four
(4) months of service from January 1 to October 31 of the current
year and are still in government service as of October 31 of the
same year, shall be entitled solely to a pro-rated Cash Gift pursuant
to Section 2 of RA No. 8441, as follows:
Guidelines on the
Grant of Year-End
Bonus and Cash
Gift
Length of Service Percentage of
P5,000
Corresponding
Amount
3 months but less than 4
months
40% P2,000
2 months but less than 3
months
30% 1,500
1 month but less than 2 months 20% 1,000
Less than one month 10% 500

36. YEAR-END BONUS & CASH GIFT
•
36
• The Year-End Bonus and Cash Gift of personnel hired on part-
time service in one or more agencies shall be in direct
proportion to the number of hours/days of part-time services
rendered.
• The Year-End Bonus and Cash Gift of personnel on detail with
another government agency shall be paid by the parent agency,
while those on secondment shall be paid by the recipient
agency.
• The Year-End Bonus and Cash Gift of personnel transferred
from one agency to another shall be paid by the new agency.
• A compulsory retiree, whose services have been extended, may
be granted Year-End Bonus and Cash Gift, subject to pertinent
provisions of this Circular.
Guidelines on
the Grant of Year-
End Bonus and
Cash Gift

37. YEAR-END BONUS & CASH GIFT
•
37
• Those who are formally charged administrative and/or
criminal cases which are still pending for resolution, shall be
entitled to Year-End Bonus and Cash Gift until found guilty
by final and executory judgment, provided that:
• Those found guilty shall not be entitled to Year-End Bonus
and Cash Gift in the year of finality of the decision. The
personnel shall refund the Year-End Bonus and Cash Gift
received for that year.
• If the penalty imposed is only a reprimand, the personnel
concerned shall be entitled to the Year-End Bonus and
Cash Gift.
Guidelines on the
Grant of Year-End
Bonus and Cash
Gift

38. Monetary Benefits
Productivity
Enhancement
Incentive
(PEI)
38

39. PRODUCTIVITY ENHANCEMENT INCENTIVE (PEI)
•
39
• Budget Circular No. 2017 – 4, dated December 4, 2017
• Guidelines on the Grant of the Productivity Enhancement Incentive
(PEI) to Government Employees for Fiscal Year (FY) 2017 and Years
Thereafter
Basis
• This Circular is issued to prescribe the rules and regulations on the
grant of the PEI to government personnel for FY 2017 and years
thereafter, pursuant to Executive Order (EO) No. 201, s. 2016 entitled,
"Modifying the Salary Schedule for Civilian Government Personnel
and Authorizing the Grant of Additional Benefits for Both Civilian and
Military and Uniformed Personnel," as approved by the President on
February 19, 2016.
• Section 6 of the EO states, to wit:
• "Beginning FY 2016, the Productivity Enhancement Incentive shall be
given not earlier than December 15 of every year to all qualified
government employees at Five Thousand Pesos (P5,000) each for the
purpose of improving the government employees' productivity."-
Purpose

40. PRODUCTIVITY ENHANCEMENT INCENTIVE (PEI)
•
40
• All positions of civilian personnel, whether regular, casual, or
contractual in nature, appointive or elective, full-time or part-time
Coverage
• Excluded from the coverage of this Circular are those hired without
employee-employer relationships and funded from non-Personnel
Services appropriations/budgets, as follows:
• Consultants and experts hired for a limited period to perform
specific activities or services with expected outputs;
• Laborers hired through job contracts (pakyaw) and those paid
on piecework basis;
• Student workers and apprentices; and
• Individuals and groups of people whose services are engaged
through job orders, contracts of service, or others similarly
situated.
Exclusions

41. PRODUCTIVITY ENHANCEMENT INCENTIVE (PEI)
•
41
• The Productivity Enhancement Incentive of P5,000 shall
be given to personnel not earlier than December 15 of the
current year, subject to the following conditions:
• The employees are still in the service as of November
30 of the current year; and
• The employees have rendered at least a total or an
aggregate of four (4) months of at least satisfactory
service as of November 30 of the current year, including
leaves of absence with pay.
Guidelines on the
Grant of the
Productivity
Enhancement
Incentive

42. PRODUCTIVITY ENHANCEMENT INCENTIVE (PEI)
•
42
• Those who have rendered less than the total or aggregate of
four (4) months of service but still in the service as of November
30 of the current year shall be entitled to pro-rated PEI, as
follows
Guidelines on the
Grant of Year-End
Bonus and Cash Gift
Length of Service Percentage of the PEI
3 months to less than 4 months 50%
2 months to less than 3 months 40%
1 month to less than 2 months 30%
Less than one month 20%

43. PRODUCTIVITY ENHANCEMENT INCENTIVE (PEI)
•
43
• The PEI of an employee on part-time basis shall be pro-rated
corresponding to the services rendered. If employed on part-
time basis with two (2) or more agencies, an employee shall be
entitled to proportionate amounts corresponding to the
services in each agency, provided that the total PEI shall not
exceed the authorized amount.
• The PEI of an employee who transferred from one agency to
another shall be granted by the new agency.
• The PEI of an employee on detail to another government
agency shall be granted by the parent agency.
• A compulsory retiree, on service extension as of November 30
of the current year, may be granted the PEI, subject to the
pertinent conditions and guidelines under this Circular.
Guidelines on the
Grant of the
Productivity
Enhancement
Incentive

44. PRODUCTIVITY ENHANCEMENT INCENTIVE (PEI)
•
44
• Personnel who were formally charged with administrative
and/or criminal cases, which are still pending for
resolution, shall be entitled to PEI until found guilty by final
and executory judgment, provided that:
• Those found guilty shall not be entitled to PEI in the year
of finality of the decision. The personnel shall return the
PEI received for that year.
• If the penalty imposed is only a reprimand, the personnel
concerned shall be entitled to the PEI.
Guidelines on the
Grant of the
Productivity
Enhancement
Incentive

45. PRODUCTIVITY ENHANCEMENT INCENTIVE (PEI)
•
45
• Payment of the PEI shall be made not earlier than
December 15 of the current year.
When to Pay the
PEI

46. Monetary Benefits
Step
Increment
Due to Length
of Service
46

47. STEP INCREMENT DUE TO LENGTH OF SERVICE
•
47
• CSC-DBM Joint Circular No. 1, s.2012 dated September 3, 2012
• Rules and Regulations on the Grant of Step Increment/s Due to
Meritorious Performance and Step Increment Due to Length of
Service
Basis
• Item (4)(d) of the Senate and House of Representatives Joint Resolution No. 4, s.
2009, "Joint Resolution Authorizing the President of the Philippines to Modify the
Compensation and Position Classification System of Civilian Personnel and the
Base Pay Schedule of Military and Uniformed Personnel in the Government, and
for Other Purposes," approved by the President of the Philippines on June 17,
2009, provides as follows:
• "(d) Step Increments — An employee may progress from Step 1 to Step 8 of the
salary grade allocation of his/her position in recognition of meritorious
performance based on a Performance Management System approved by the
CSC and/or through length of service, in accordance with the rules and
regulations to be promulgated jointly by the DBM and the CSC.
Background

48. Monetary Benefits
Performance
Based
Bonus (PBB)
48

49. PERFORMANCE BASED BONUS (PBB)
•
49
• Administrative Order No. 25 s. 2011 dated March
9, 2017
• Guidelines on the Grant of the Performance-
Based Bonus for Fiscal Year 2017 under
Executive Order No. 80 s. 2012 and Executive
Order No. 201 s. 2016
Basis
• This Memorandum Circular is issued to prescribe
the criteria and conditions for the grant of
Performance-Based Bonus (PBB) for FY 2017
performance to be given in FY 2018.
Purpose

50. PERFORMANCE BASED BONUS (PBB)
•
50
• Personnel on detail to another government agency for six (6)
months or more shall be included in the ranking of employees
in the recipient agency that rated his/her performance.
Payment of the PBB shall come from the mother agency.
• Personnel who transferred from one government agency to
another agency shall be rated and ranked by the agency
where he/she served the longest. If equal months were served
for each agency, he/she will be included in the recipient
agency.
• An official or employee who has rendered a minimum of nine
(9) months of service during the fiscal year and with at least
Satisfactory rating may be eligible to the full grant of the PBB.
ELIGIBILITY OF
INDIVIDUALS

51. PERFORMANCE BASED BONUS (PBB)
•
51
• An official or employee who rendered less than nine (9) months
but a minimum of three (3) months of service and with at least
Satisfactory rating shall be eligible for the grant of PBB on a pro-
rata basis corresponding to the actual length of service rendered,
as follows:
ELIGIBILITY OF
INDIVIDUALS
Length of Service % of PBB
8 months but less than 9 months 90%
7 months but less than 8 months 80%
6 months but less than 7 months 70%
5 months but less than 6 months 60%
4 months but less than 5 months 50%
3 months but less than 4 months 40%

52. PERFORMANCE BASED BONUS (PBB)
•
52
• The following are the valid reasons for an employee who may not
meet the nine-month actual service requirement to be considered
for PBB on a pro-rata basis:
• Being a newly hired employee;
• Retirement;
• Resignation;
• Rehabilitation Leave;
• Maternity Leave and/or Paternity Leave;
• Vacation or Sick Leave with or without pay;
• Scholarship/Study Leave;
• Sabbatical Leave
• An employee who is on vacation or sick leave, with or without
pay, for the entire year is not eligible to the grant of the PBB.
ELIGIBILITY OF
INDIVIDUALS

53. PERFORMANCE BASED BONUS (PBB)
•
53
• Personnel found guilty of administrative and/or criminal
cases by final and executory judgment in FY 2017 shall
not be entitled to the PBB. If the penalty meted out is
only a reprimand, such penalty shall not cause the
disqualification to the PBB.
• Officials and employees who failed to submit the 2016
SALN as prescribed in the rules provided under CSC
Memorandum Circular No. 3 s. 2015, shall not be
entitled to the FY 2017 PBB.
• Officials and employees who failed to liquidate all cash
advances received in FY 2017 within the reglementary
period, as prescribed in COA Circular 97-002 dated
February 10, 1997 and reiterated in COA Circular 2009-
002 dated May 18, 2009, shall not be entitled to the FY
2017 PBB.
ELIGIBILITY OF
INDIVIDUALS

54. PERFORMANCE BASED BONUS (PBB)
•
54
• The rates of the PBB for each individual shall be based
on the performance ranking of the individual's bureaus or
delivery units with the rate of incentive as a multiple of
one's monthly basic salary based on the table below:
RATES OF THE
PBB
Performance Category Multiple of Basic Salary
Best Delivery Unit 0.65
Better Delivery Unit 0.575
Good Delivery Unit 0.50

55. Monetary Benefits
55
Loyalty
Cash Gift

56. LOYALTY CASH GIFT
•
56
• DepEd Order No. 54, s. 2015 dated December 8,
2015
• AMENDMENT TO DEPED ORDER NO. 55, S. 2003
(Increase of Payment of Loyalty Cash Gift)
• The payment of loyalty cash gift to all officials and
employees of the Department shall be increased to P
1,000.00 for every year of service of the qualified
official/ employee.
• The loyalty cash award is given to an official/
employee who has completed at least 10 years, and
every five years thereafter, of continuous and
satisfactory service in the government.
Basis

57. Monetary Benefits
57
Special
Hardship
Allowance
(SHA)

58. SPECIAL HARDSHIP ALLOWANCE (SHA)
•
58
• National Budget Circular No. 514, s. 2007 dated December 5, 2007
• Guidelines on the Grant of Special Hardship Allowance (SHA)
Basis
• To provide the guidelines on the grant of Special Hardship Allowance under
Special Provision No. 1 of DepEd, RepublicAct (RA) No. 9401 (FY 2007
General Appropriations Act) and in compliance with Item B. "Financial
Assistance toTeachers", Part Ill. Items for Conditional Implementation, under
the President'sVeto Message on RA NO. 9401.
Purpose
• These guidelines shall apply to the following personnel Of the Department of
Education :
• Classroom teachers in elementary and secondary schools and school
heads/administrators assigned to a hardship post;
• Multi-grade teachers;
• Mobile teachers; and
• Non-formal Education or Alternative Learning System (ALS) Coordinators.
Coverage

59. SPECIAL HARDSHIP ALLOWANCE (SHA)
•
59
• Special Hardship Allowance (SHA) — refers to the allowance granted to qualified
teachers under any of the following situations: (l) being assigned to a hardship
post; (2) performing multi-grade teaching; (3) carrying out mobile teaching
functions; or (4) performing functions of non-formal education (now Alternative
Learning System) coordinators.The qualified teachers may either be resident Or
transient having regular or temporary appointment.
Definition of
Terms
• refers to public schools or community learning centers located in areas characterized by
extraordinarily hard, uncomfortable and extreme difficulties in any of the following
conditions:
• Transport Inaccessibility
• Accessible only by hiking, animal ride, banca ride, or other
unusual/irregular means of transportation, partly or wholly from the nearest point of
available regular motorized land/water transport (minimum distance of 5 km)
• Difficulty of Situation
• Place declared calamitous by the President based on National
• Disaster Coordinating Council (NDCC) recommendation
• Involves hazards to life, including exposures to armed conflict,
to be determined by the Schools Division Superintendent (SDS)
• Inconvenience of travel due to dangerous terrain, isolation and
extreme weather condition to be determined by the SDS
Hardship Post
(HP)

60. SPECIAL HARDSHIP ALLOWANCE (SHA)
•
60
• refer to public elementary school teachers handling a class of two or more grades.
Multi-grade
teachers (MGT)
• refer to specialized public school teachers conducting learning sessions using the
alternative learning delivery mode who usually move from one station to another in
depressed, disadvantaged and underserved communities.
Mobile teachers
• refer to a public school teacher who is officially designated bv the SDS to perform
ALS program coordinating functions in addition to his/her regular duties as learning
facilitator.
Non-formal
Education or
ALS
Coordinators

61. SPECIAL HARDSHIP ALLOWANCE (SHA)
•
61
• In consonance with the intention of Section 19 of RA No. 4670
(Magna Carta for Public SchoolTeachers), priority in the payment of
Special HardshipAllowance shall be given to classroom teachers in
elementary and secondary levels and to school heads/administrators
exposed to hardship or extreme difficulty in a place of work as
defined in Section 3.2 hereof.
• After item 4.1 above has been complied with, only then can teachers,
whether having regular or temporary appointments, handling multi-
grade classes, mobile teachers. or non-formal education or ALS
coordinators, he entitled to Special HardshipAllowance.
• SHA shall be given to teachers and school heads/administrators
assigned to a hardship post provided that the total SHA shall not
exceed twenty five percent (25%) of the annual basic salary.
GUIDELINES

62. SPECIAL HARDSHIP ALLOWANCE (SHA)
•
62
• SHA = (Basic salary x rate per distance) x number of days
present in a month over number of working days in a month
Computation
• * Distance in kilometers of the hardship post from the
nearest point of available regular motorized land/water
transport
Hardship Post
(HP)
Distance* Rate per distance
(% of basic salary)
5-10 km 15%
11-20 km 20%
21 km & above 25%

63. SPECIAL HARDSHIP ALLOWANCE (SHA)
•
63
• The SHA shall be withdrawn as soon as the MGT transfers to a single
grade class or when the multi-grade class is converted to a single grade
due to increase in enrolment and the subsequent assignment of an
additional teacher.
Multi-grade
teachers
(MGT)
Handling classes of 2 grades 15% of basic salary
Handling classes of 3 grades
20% of basic salary
Handling classes of 4 grades or more 25% of basic salary

64. SPECIAL HARDSHIP ALLOWANCE (SHA)
•
64
• Wherein: the learning levels refer to:
• Basic Literacy
• Elementary Level
• Secondary Level
• Special Projects, i.e., income-generating projects; projects involving
hearing impaired, informal education for parents or indigenous people.
Mobile teachers &
Non-formal
Education or ALS
Coordinators
Handling 1 learning level 15% of basic salary
Handling 2 learning levels 20% of basic salary
Handling 3 or more learning levels
25% of basic salary

65. Thank You!
65

66. Q and A
66