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RMC No. 82-2026: Publishing the Full Text of the Resolution No. 2026-1 dated July 02, 2026, Entitled “Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024” and Memorandum Circular No. 2026-1 dated July 03, 2026, Entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024” of the Executive Order (E.O.) No. 61 (s.2024) Technical Working Group

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Summary

RMC No. 82-2026 publishes the full text of Resolution No. 2026-1 dated July 02, 2026 and Memorandum Circular No. 2026-1 dated July 03, 2026 of the E.O. No. 61 (s. 2024) Technical Working Group, on the Performance-Based Bonus (PBB) for Fiscal Year 2024.

Key points

  1. Published issuances. Resolution No. 2026-1 is titled Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024. Memorandum Circular No. 2026-1 is titled Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024.

Deadlines and effectivity

  • Resolution dated July 02, 2026
  • Memorandum Circular dated July 03, 2026
  • Issued July 22, 2026

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.