Summary
RMC No. 90-2023 publishes IATF Memorandum Circular No. 2023-1, the guidelines on the grant of the Performance-Based Bonus (PBB) for Fiscal Year 2023.
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Key points
- Coverage. The FY 2023 PBB covers all departments, bureaus, offices and agencies of the National Government, including SUCs, GOCCs, LWDs and LGUs. Regular, contractual and casual personnel are covered, but persons engaged without employer-employee relationship and funded from non-Personnel Services budget are excluded.
- Agency eligibility. An agency must score at least 70 points and rate at least 4 in three (3) of the four (4) criteria: Performance Results, Process Results, Financial Results and Citizen/Client Satisfaction Results. The unit most responsible, including its head, for a criterion rated below 4 is isolated from the grant.
- Agency accountabilities. Continuing accountabilities include the Transparency Seal, audit findings, FOI Program and SALN review, plus new ones such as ISO-QMS certification, Client Satisfaction Measurement and a report on digitalization. These no longer decide agency eligibility but decide eligibility of responsible units and individuals.
- Individual eligibility. First, Second and Third Level employees need a rating of at least Very Satisfactory. Nine (9) months of service allows the full grant, and three (3) to less than nine (9) months allows pro-rata, from 40% for 3 months up to 90% for 8 months.
- Not eligible. Not eligible are employees on vacation or sick leave for the entire year, those found guilty by final and executory judgment (a reprimand alone does not disqualify), those who failed to submit the 2022 SALN, and those who failed to liquidate FY 2023 cash advances on time.
- Rate. The agency’s total score decides the PBB amount. The maximum rate for agencies reaching 100 points is 100% of the 65% MBS of an individual as of December 31, 2023.
Who is affected
- National Government agencies, SUCs, GOCCs, LWDs and LGUs
- Regular, contractual and casual personnel
Deadlines and effectivity
- Minimum of nine (9) months of service for full grant
- Three (3) months to less than nine (9) months for pro-rata grant
- Submission timelines are in Section 8.0 of the Memorandum Circular
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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