RMO No. 23-2016: Prescribes internal rules and procedures on the rendition of overtime services of BIR personnel

Summary

RMO No. 23-2016 sets internal rules and procedures for overtime (OT) services of BIR personnel.

Key points

1. Who may render OT and when. Only appointive, salaried civilian employees in regular, contractual and casual positions of division chief or equivalent level and below may be authorized, including those designated Officers-in-Charge of higher positions. OT is allowed only when extremely necessary, such as when incomplete work would cause financial loss to the government, embarrass it for missing commitments, or defeat the purpose of the work.
2. Compensatory Time-Off. CTO is the general rule. An employee may accrue not more than forty (40) hours of OT a month, and the balance may not exceed one hundred twenty (120) hours. CTO is taken in blocks of four (4) or eight (8) hours, filed in advance, for up to five (5) consecutive days per availment, and must be used within the year earned and the next year or it is forfeited.
3. OT pay. Cash OT pay is allowed only in exceptional cases when CTO for all OT hours would hurt operations. Only employees who arrive on or before the start of the workday and render at least two (2) hours of OT may be paid, so late or undertime employees cannot render paid OT.
4. Limits. No one may render overnight service for more than 2 consecutive nights. A maximum of 12 hours of OT on a rest day, holiday or special non-working day is paid, and any excess is compensated through CTO. Yearly OT pay may not exceed 50% of total basic salary, and the agency total may not exceed 5% of its Personnel Services budget, with any excess needing DBM approval.
5. Approval and reporting. The Commissioner approves OT requests on the recommendation of the Assistant Commissioner or Regional Director, or the DCIR for personnel under that office. The BIR submits the Report on OT Services with Pay to the DBM, copy furnished the Civil Service Commission, on or before March 31 of every year.

Who is affected

• Appointive, salaried civilian BIR employees at division chief level and below

Deadlines and effectivity

• Report on OT Services with Pay due on or before March 31 of every year
• CTO used within the year earned and the immediately succeeding year

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.