Summary
RMC No. 54-2022 publishes the full text of IATF Memorandum Circular No. 2022-1, the guidelines on the grant of the Performance-Based Bonus (PBB) for Fiscal Year 2022 under EO No. 80, s. 2012 and EO No. 201, s. 2016.
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Key points
- Coverage. The FY 2022 PBB covers all departments, bureaus, offices and other agencies of the National Government, including Constitutional Commissions, Congress, the Judiciary, SUCs, GOCCs, Local Water Districts and LGUs. It covers personnel in regular, contractual and casual positions, but not individuals engaged without an employer-employee relationship and funded from non-Personnel Services budget.
- Agency eligibility. An agency must meet criteria under four dimensions: Performance Results, Process Results, Financial Results and Citizen/Client Satisfaction Results. It needs a total score of at least 70 points and a rating of at least 4 on at least three criteria, using a 1 to 5 scale and a maximum of 100 points.
- Accountabilities and isolated units. The unit most responsible, including its head, for any criterion rated below 4 is isolated from the grant, and so is the unit most responsible for non-compliance with the Agency Accountabilities. These include the Transparency Seal, audit findings and cash advances, FOI, SALN, PhilGEPS posting, procurement plans, and, new from FY 2022, the Committee on Anti-Red Tape and the National Competition Policy.
- Individual eligibility. First, Second and Third Level employees need at least a Very Satisfactory rating under the CSC-approved SPMS or the CESB requirement. A minimum of nine (9) months of service gets the full grant, and three (3) months to less than nine (9) months gets a pro-rata share from 40% to 90%.
- Disqualifications. Personnel found guilty of administrative or criminal cases by final and executory judgment in FY 2022 are not entitled, though a mere reprimand does not disqualify. Those who failed to submit the 2021 SALN, or who failed to liquidate FY 2022 cash advances within the reglementary period, are also not entitled.
- Rate. Eligible delivery units get uniform rates based on the agency’s total score. An agency scoring 100 points gets a maximum of 100% of the 65% MBS of an individual as of December 31, 2022.
Who is affected
- National Government agencies, GOCCs, SUCs, Local Water Districts and LGUs
- Personnel in regular, contractual and casual positions
Deadlines and effectivity
- Full grant: minimum of nine (9) months of service during the fiscal year
- Pro-rata grant: at least three (3) months but less than nine (9) months of service
- Maximum rate based on the MBS as of December 31, 2022
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
