RMO No. 25-2023: Prescribes the policies, guidelines and procedures on the preparation and processing of payroll

Key points

1. NBPS and cut-off dates. NBPS has Personnel, Payroll, Reports, Approval and Admin modules. Personnel updates need documents received on or before the 12th day of the month, and deduction documents received by the Accounting or Finance Division on or before the 18th, with later documents going to the next payroll.
2. General Office Payroll. The Personnel Division or AHRMD generates the GOP for Salaries and PERA every 20th day of the month. It goes to the Budget or Finance Division with documents such as the Obligation Request and Status, Disbursement Voucher and Payroll Advice.
3. Supplemental Payroll. It is prepared once a month for employees cancelled in the GOP for reasons such as lack of Vacation Leave credits, no Daily Time Records for two (2) months, leave without pay or missing clearances. Affected employees must reply in writing within five (5) working days of the letter.
4. RATA and other benefits. RATA is paid at 25%, 50%, 75% or 100% of the monthly rate depending on workdays performed (1 to 5, 6 to 11, 12 to 16, and 17 and more). Other benefits such as the mid-year bonus and Performance-Based Bonus are processed within five (5) working days based on DBM issuances.
5. Separation, transfers and IDs. Separated employees are cancelled in the GOP right away, and their monetary claims are processed once clearances are submitted. Transferred employees get no salary until they submit complete clearances, and year-end funding requests are due on or before November 15.

Who is affected

• BIR National Office and Regional Office personnel
• Personnel, Accounting, Finance and Budget Divisions
• Heads of Offices

Deadlines and effectivity

• Personnel update cut-off: 12th day of the month
• Deduction cut-off: 18th day of the month
• GOP generation: every 20th day of the month
• Year-end funding requests: on or before November 15