RMO No. 43-2025: Guidelines on the Grant of Medical Allowance to Employees of the Bureau of Internal Revenue (BIR)

Summary

RMO No. 43-2025 prescribes guidelines on the grant of medical allowance to BIR employees.

Key points

1. Amount. For FY 2025 the medical allowance is not more than ₱7,000.00 per annum. For later years it is not more than the amount in the annual General Appropriations Act.
2. Service requirement. Personnel must be in government service and render at least six (6) months of aggregate service in the fiscal year, including leaves with pay and CSC alternative work arrangements. Newly-hired personnel qualify after six (6) months of service.
3. Transferred and detailed personnel. Employees who transferred to the BIR and were already granted the allowance by their former agency do not get it again. Those not granted must submit a certification. Employees moving within the BIR by RTAO secure a Certificate of Non-Payment. Detailed personnel are paid by the parent agency and those on secondment by the recipient agency.
4. Retirees, separated employees and pending cases. Extended compulsory retirees and separated employees qualify only if they completed at least six (6) months of service in the year. Personnel with pending administrative or criminal cases keep the allowance until found guilty by final and executory judgment. Those found guilty lose it for the year of finality and refund the amount, unless the penalty is only a reprimand.
5. Forms of grant. The allowance is given as group HMO-type coverage, or as individual cash for those who availed or paid for an HMO-type benefit or paid medical expenses where HMO coverage is hard to obtain. HMO coverage lasts twelve (12) months, and the employee shoulders any cost above ₱7,000.00.
6. Timing and study leave. Availment is not earlier than July 1st of the Fiscal Year. Personnel on study leave or grant qualify if they render at least six (6) months of service in the year, but not if on grant for the entire year.

Who is affected

• BIR personnel
• Newly-hired and transferred personnel
• Retirees and separated employees
• Personnel on study leave or scholarship grant

Deadlines and effectivity

• FY 2025 allowance: not more than ₱7,000.00
• Availment not earlier than July 1st of the Fiscal Year
• HMO coverage valid for twelve (12) months

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