CHECKLIST ON PAYROLL MANAGEMENT

General Objectives:
1. To ascertain compliance with the relevant laws, rules, and regulations of the Philippine Ports Authority (PPA) and other government agencies on the computation of employees’ salary, benefits, and allowances.
2. To determine the internal controls and ascertain if these internal controls are functioning as intended.

Documents/ Response Auditor’s

Specific Objectives Procedures Reference/ Audit Criteria OPR to be interviewed Common Questions
Records to look for YES NO Remarks
Earnings
1. To determine accuracy of employee 1. Secure a copy of the following a) Latest Salary PPA Memorandum Order No. 24-2009 Human Resource 1. Are the employees √
earnings (basic salary, rice and meal documents: Schedule Management Officer II, receiving the
allowances, Overtime service, Implementation of Integrated Personnel, Payroll and III and IV prescribed monthly
Nightshift differential pay, Personnel a) Latest Salary Schedule b) Schedule of All Attendance System (PPAS) in PPA Human Resource basic salary?
Economic Relief Allowance (PERA) b) Schedule of all Allowances Allowances and Management
and Representation Allowance and and Employees benefits Employee 1. MONTHLY BASIC SALARY AND Department, Head 2. Are all the √
Transportation Allowance (RATA). benefits ALLOWANCES Office prescribed
2. Validate if the Latest Salary (HRMD, H.O) allowances and
Schedule is implemented. Xxx benefits granted?
1.1 Xxx
3. From the Schedule of All Human Resource
Allowances and Employee 1.2 Payroll shall include basic salary and all Management Officer II
benefits, verify if the prescribed allowances such as ADCOM, PERA, Rice, Children, and and III
allowances and benefits were Meal among others. Administrative
granted to all employees. Division, Port
Management Office
4. Take note of deviations, if any. PPA Memorandum Circular No. 26-2002 (AD, PMO)

Prescribing Guidelines for the Implementation of the

Payment of Backpay for Rice Allowance, Children’s Human Resource
Allowance, Meal Subsidy and Annual Medical Allowance Management Officer III
to Qualified PPA Personnel Hired After 30 June 1989 Resource
Management Division,
1.1 The amount of monthly rice allowance payable Port Management
to qualified PPA officials and personnel shall be set … Office (NCR North and
and P800.00 per month effective 01 January 1995 and South)
every month thereafter. (RMD, PMO
NCS/NCN)
1.2 The amount of meal subsidy shall be P66.00
per month effective 01 July 1989 and every month
thereafter.
 Documents/ Response Auditor’s
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Records to look for YES NO Remarks

Children’s allowance a) Monthly Payroll PPA Memorandum Order No. 24-2009 Human Resource 1. Are children’s √ Not checked
of Employees Management Officer II, allowance granted to
1. Secure a copy of the following Implementation of Integrated Personnel, Payroll and III and IV qualified employees?
documents: b) List of Attendance System (PPAS) in PPA Human Resource
Employees with Management 2. Does the children’s
a) List of Employees with Children’s 2. CHILDREN’S ALLOWANCE Department, Head allowance stop once
Children’s Allowance Allowance Office the child reached 21
b) Birth certificate of the No. 2.3 of PPA MC No. 26-2002 (Prescribing Guidelines (HRMD, H.O) years old?
children of the above c) Birth certificate for the Implementation of the Payment of Children’s
identified employees of the children of Allowance, etc.) provides that the amount of children’s 3. Is the maximum
c) Personal Data Sheet (PDS) the above allowance shall be P30.00 per child below 21 years of Human Resource number of children
identified age, up to a maximum of four (4) children effective 01 Management Officer II granted with
2. Based on the Birth certificate employees July 1989 and every month thereafter. and III allowance firmly
and PDS from the list provided, Administrative imposed?
validate the following: d) PDS 2.1 Children’s allowance shall automatically stop Division, Port
once the child reaches age 21. Management Office
a) Children’s age is below 21 (AD, PMO)
years old
b) Number of children PPA Memorandum Circular no. 59-1987
Human Resource
3. Check from the Monthly Payroll Guidelines in the Grant of Children’s Allowance Management Officer III
of Employees, if the amount of Resource
children’s allowance is 1. Coverage Management Division,
equivalent to the allowed Port Management
number of children. Office (NCR North and
1.1 Regular Personnel
South)
4. Take note of deviations, if any. (RMD, PMO
All married PPA regular employees whether permanent NCS/NCN)
or temporary, in good standing in the PPA roster as of
31 December 1987 shall be entitled to children’s
allowance of P30.00 per child (legitimate or adopted),
not to exceed 4 children aged 21 and below duly
supported by birth certificate or legal adoption papers
effective 01 January 1988 and every month thereafter.

Night shift Differential Pay a) Night shift PPA Memorandum Order No. 24-2009 Human Resource 1. Are there employees √ How do you
Differential Management Officer II, whose shift falls count the
1. Secure a copy of the following Payroll Implementation of Integrated Personnel, Payroll and III and IV between the hours of number of hrs
documents: Attendance System (PPAS) in PPA Human Resource 6:00 pm to 6:00 am? covered by
b) Manning Management Night
a) Night shift Differential schedule 4. NIGHT SHIFT DIFFERENTIAL Department, Head 2. Are those personnel differential
Payroll Office granted night shift pay?
√
 Documents/ Response Auditor’s
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b) Manning schedule Pursuant to PPA MC No. 53-98 dated 30 October 1998, (HRMD, H.O) differential pay?
an employee who is on a shifting schedule shall be If graveyard
2. Based on the Manning schedule, entitled to night shift differential pay if his/her work shift shift is from
identify the personnel which shift schedule partly or wholly falls between the hours of 6:00 Human Resource 2300H to
falls between 6:00 pm to 6:00 pm to 6:00 am of the following day provided that such Management Officer II 0700H? will it
am. official working hours’/work shifts are observed for a and III be just 6
period of at least ten (10) working days. Administrative hours or 7
3. From the above identified Division, Port hours?? Ex:
personnel, prepare a schedule Management Office Irene Castillo
showing the basic salary, Hourly PPA Memorandum Circular No. 53-1998 (AD, PMO)
Rate, Total number of hours and
Total night shift differential pay. Revised Guidelines, Rules and Regulations Governing Is Night
the Grant of Night Shift Differential Pay in the PPA Human Resource differential
4. Compare the night shift Management Officer III applicable
differential pay obtained from the 2. Definition of Terms Resource only for OTs?
above schedule with the Night Management Division,
shift Differential Payroll. 2.1 Night Shift Differential Pay shall refer to Port Management
compensation premium granted to PPA Officials and Office (NCR North and
5. Take note of deviations, if any. personnel whose regular working hours fall wholly or South)
partly within 6:00 PM to 6:00 AM of the following day. (RMD, PMO
NCS/NCN)
2.2 Hourly Basic Rate shall be equivalent to
monthly basic salary divided by twenty-two (22) days,
the quotient of which shall be divided by eight (8) hours.

5. Rules and Regulations

5.1 Night Shift Differential Pay shall be granted to PPA

officials and employees concerned at a rate equivalent
to twenty percent (20%) of Hourly Basic Rate as
prescribed under item 2.2 above.

Overtime Service Pay a) Overtime Pay PPA Memorandum Circular No. 21-2018 Human Resource 1. Are all OT services
Payroll Management Officer II, authorized?
1. Secure a copy of the following Revised Implementing Guidelines on Overtime Services III and IV
documents: b) Justification that and Overtime Pay for PPA Employees Human Resource 2. Do employees
overtime Management submit Request for
a) Overtime Pay Payroll services will be 2. Rationale Department, Head Authority to Render
b) Justification that overtime remunerated Office OT Service before
services will be through 2.1 Rendition of overtime services shall be authorized (HRMD, H.O) their OT and
remunerated through Overtime only when extremely necessary, wherein a particular Accomplishment
Overtime Pay/monetary Pay/monetary work or activity cannot be completed within the regular Report
c) Request for Authority to Human Resource subsequently?
 Documents/ Response Auditor’s
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Render Overtime (OT) c) Request for work hours and that non-completion of the same will: Management Officer II
Service Authority to and III 3. Is the OT service
d) OT Accomplishment Report Render OT 2.1.1 Cause financial loss to PPA in particular and Administrative counted,15 mins
e) Certificate of Compensatory Service to the government in general, Division, Port after the employees’
Overtime Credits (COCs) d) OT 2.1.2 Embarrass the Authority and/or the Management Office regular shift?
Accomplishment government due to its inability to meet its commitments, (AD, PMO)
For OT services rendered beyond Report or 4. Does the Authority
40 hours and maximum of 60 hours 2.1.3 Negate the purposes for which the work or remunerate OT
e) Certificate of activity was conceived. Human Resource service through
f) Detailed and COCs Management Officer III CTO?
comprehensive overtime 2.2 As a general rule, the remuneration for overtime Resource
work activity plans f) Detailed and services shall be through CTO in accordance with the Management Division, If not, is there a
g) Accomplishment status comprehensive guidelines under the CSC-DBM Joint Circulars No. 2, s. Port Management justification that CTO
report overtime work 2004 and No. 2-1 s. 2005. Office (NCR North and can’t be applied as an
h) Written justifications activity plans South) OT payment?
2.3 Payment in cash of overtime services through (RMD, PMO
i) Daily Time Record (DTR)
g) Accomplishment Overtime Pay may be authorized only in exceptional NCS/NCN) 5. Is the payment of
j) Manning Schedule and
status report cases when application of CTO for all overtime hours overtime services
k) OT computation for excess
would adversely affect the operations of PPA. for more than forty
overtime
h) Written (40) hours approved
justifications 3. Xxx by the General
Application of OT
4. Xxx Manager?
i) DTR 5. Xxx
2. Identify personnel who submitted
6. Is COC Certificate
the Request for Authority to
j) Manning 6. Period of Overtime Services issued to all
Render OT Service and verify if
Schedule employees at the
the Request is approved.
6.1 The period of overtime service in a workday end of each month?
3. Check DTR and OT k) OT computation include those rendered beyond the normal eight (8) work
Accomplishment Report to verify for excess hours, exclusive of the one-hour breaks. For purposes of 7. Is the COCs earned
overtime availing overtime pay under these Circular, such hours within the year still
the actual date of OT service
shall be from 8:00 am to 5:00 pm or 8:30 am to 5:30 pm valid until the
rendered.
except Saturdays, Sundays and Holidays. Hence, period succeeding year?
of overtime services rendered during weekdays shall
Computation of total number of commence after 5:00 pm or 5:30 pm, however payment
hours rendered for OT for such services shall be reckoned fifteen (15) minutes
after the regular eight (8) hours of work but not to
4. Based on the DTRs, check if the exceed four (4) hours for a regular working day,
OT service is counted,15 mins
after the employees’ regular 6.2 The minimum number of hours of overtime
shift. services rendered on weekdays, weekends and holidays
shall be two (2) hours. The maximum number of
5. Verify the number of OT hours overtime services on weekdays shall be four (4) hours
rendered during weekdays, while on weekends and holidays shall be eight (8) hours.
 Documents/ Response Auditor’s
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weekends, and holidays.
7. General Guidelines
a) Minimum of two (2) hours
and maximum of four (4) 7.1 Only employees who arrive ON or BEFORE the
hours on weekdays start of the workday shall be allowed to render overtime
b) Maximum of eight (8) hours work with pay for that specific workday, provided that a
on weekends and holidays minimum of 2 hours of overtime services are rendered.

Approval of payment of OT service 7.2 Only personnel who have rendered forty (40)
beyond 40 hours and maximum of hours service within the work week immediately
60 hours preceding the rest days shall be allowed to render
overtime service on said rest days and be paid for such
6. For payment of overtime overtime service.
services more than the forty (40)
hours monthly OT limit, check if 7.3 Employees may be authorized to render
it is approved by the General overtime service for a maximum total period of forty (40)
Manager, and the prescribed hours only per month for which the corresponding
documents were submitted, refer overtime compensation shall be paid to availability of
to 6.3.1. funds.

Payment through overtime pay/ 7.3.1 Payment of overtime services in excess of the
monetary forty (40) hours monthly OT limit prescribed hereof, up
to a maximum of sixty (60) hours shall be strictly subject
7. For OT service remunerated to the approval of the General Manager and subject to
through Overtime pay/monetary, the timely submission of a detailed and comprehensive
validate if there is a justification overtime work activity plans, accomplishment status
that if CTO is applied for report, written justifications, DTR, Manning Schedule
overtime payment it would affect and OT computation for excess overtime in accordance
the operations of PPA. with the overtime policy provisions in Item 2 hereof
regarding the urgency of need to work overtime in
8. Check the computation of OT excess of the prescribed limit.
pay.
7.3.2 In no case, however, shall the total overtime
Hourly Rate (HR) = {Basic Salary/1 pay of the employee in any given year exceed 50% of
month} {1 month/22 workdays} his/her annual basic salary.
{1 workday/ 8 hours}
7.4 For employees assigned on a Manning
For ordinary working days Schedule, overtime service is allowed when extremely
necessary. AFTER his/her shifting schedule for a
1.25 x HR x No. of hours rendered minimum of two (2) hours and maximum of four (4)
hours subject to the discretion of the RC Head and
For rest days and holidays subject to availability of funds.
 Documents/ Response Auditor’s
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1.50 x HR x No. of hours rendered 7.4.1 If shifting schedule falls on a holiday, services
rendered is automatically considered as overtime and
payment of which shall be for seven (7) hours only due
to the one-hour mandatory breaks, however, if the
employee is absent he/she should file a leave of
Payment through non-monetary/ absence.
CTO
7.5 Rendering overnight overtime service shall be
9. For non-monetary remuneration resorted to only when extremely necessary. No
of overtime services, check the employee shall be allowed to render overnight service
computation of Compensatory for more than 2 consecutive nights, for health reasons
Overtime Credit (COC). and to ensure employee productivity.

For overtime services rendered on 7.6 Xxx

weekdays or scheduled work
7.7 Only a maximum of 12 hours of overtime
COC = number of hours of overtime services on a rest day or scheduled day off, holiday, or
services x 1.0 special non-working day, shall be compensated through
Overtime Pay.
For overtime services rendered on
weekends, holidays or scheduled off Any excess over 12 hours shall be compensated
through CTO.
COC = number of hours of overtime
services x 1.5 7.8 Overtime on a Saturday will not be counted for
those who incur leave of absence (except sick leave) on
a Friday immediately preceding that particular Saturday,
10. Check if COC Certificate is
while overtime rendered on a Sunday will not be
issued to employees at the end
counted for those who incur leave of absence on a
of each month.
Monday succeeding that particular Sunday.
11. Check for the validity of COCs.
7.9 The total overtime payment of an employee shall
not exceed 5% of its total Personnel Services (PS)
12. Verify if the Head of the budget for a given year.
Agency/Authorized official
approve the availment of CTO.
8. Payment of Overtime Services
13. Take note of
8.1 PPA employees rendering overtime services
deviations/deficiencies, if any.
shall be entitled to overtime pay for a minimum of two
(2) hours which shall be based on his/her respective
actual Hourly Rate (HR), computed as follows:

HR = {Basic Salary/1 month} {1 month/22 workdays}

{1 workday/ 8 hours}
 Documents/ Response Auditor’s
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Example P31,765.00/22 = P1,443.86/8 HR= 180.48

8.2 Overtime pay shall be computed as follows

8.2.1 For ordinary working days

Plus 25% of the hourly rate

(1.25 x HR x No. of hours rendered = Overtime Pay)
Example 1.25 x P180.48 X 4 hrs = 902.40

8.2.2 For rest days and holidays

Plus 50% of the hourly rate

(1.50 x HR x No. of hours rendered = Overtime Pay)
Example 1.50 x P180.48 X 8 hrs = 2,165.76

9. Required Documents for Overtime Services

9.1 Duly accomplished “Request for Authority to

Render OT Service” on Regular workdays, and
Sat/Sun/Holiday and/or Beyond 40 hours maximum of
60 hours, Annex “A” and Annex “B” respectively, shall
indicate the name/s of the personnel concerned,
inclusive date/s, number of hours, specific
work/activities and the corresponding justifications in the
prescribed forms.

9.2 Upon the recommendation of the Division

Manager, the respective RC Heads may approve the
request of the concerned personnel under its jurisdiction.
For PMOs, through the RMD or the AD, as the case may
be, may be approved by the Port Manager.

9.3 The OT Accomplishment Report shall be

required for submission to the concerned RC Head. This
shall be the basis for the continued authority to render
OT during the immediately succeeding workweek.
(Annexes C and D)

9.4 For the OT services rendered beyond 40 hours,

the following shall be required for submission
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Records to look for YES NO Remarks

9.4.1 detailed and comprehensive overtime work

activity plans,
9.4.2 accomplishment status report,
9.4.3 written justifications,
9.4.4 Daily Time Record (DTR)
9.4.5 Manning Schedule and
9.4.6 OT computation for excess overtime

CSC & DBM JOINT CIRCULAR No. 2 s. 2015

Policies and Guidelines on Overtime Services and

Overtime Pay for Government Employees

3.0 General Policies on Overtime Services

3.1 The rendition of overtime services shall be

authorized only when extremely necessary, such as
when a particular work or activity cannot be completed
within the regular work hours and that non-completion of
the same will: a) cause financial loss to the government
or its instrumentalities; b) embarrass the government
due to its inability to meet its commitments; or c) negate
the purposes for which the work or activity was
conceived.

3.2 As a general rule, the remuneration for overtime

services shall be through CTO, in accordance with the
guidelines under the CSC-DBM Joint Circulars No. 2, s.
2004 and No. 2-A. s. 2005.

3.3 The payment in cash of overtime services through

Overtime Pay may be authorized only in exceptional
cases when the application of CTO for all overtime
hours would adversely affect the operations of the
agency.

CSC & DBM JOINT CIRCULAR No. 2 s. 2004

 Documents/ Response Auditor’s
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Records to look for YES NO Remarks
Non-Monetary Remuneration for Overtime Services
Rendered

5.0 Guidelines

5.4 Computation of COCs

The COC is expressed in number of hours, computed as

follows:

5.4.1 For overtime services rendered on weekdays

or scheduled work

COC = number of hours of overtime services x 1.0

5.4.2 For overtime services rendered on weekends,

holidays or scheduled off:

COC = number of hours of overtime services x 1.5

5.5 Accrual and Use of COCs

5.5.1Each employee may accrue not more than

forty (40) hours of COCs in a month.
5.5.2 Xxx
5.5.3 Xxx

5.6 Xxx
5.7 Xxx
5.8 Issuance of Certificate of COC earned

An employee who has earned COC shall be granted a

Certificate of COC Earned (Annex A) duly approved and
signed by the Head of Office. The certificate indicates
the number of hours of earned COC by the employee in
a month. The certificate would be issued at the end of
each month.

5.9 Availment of CTO

5.9.1 The CTO may be availed of in blocks of four

(4) or eight (8) hours.
 Documents/ Response Auditor’s
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5.9.2 The employee may use the CTO continuously

up to a maximum of five (5) consecutive days per single
availment, or on staggered basis within the year.

5.9.3 The employee must first obtain approval from

the head of the agency/authorized official regarding the
schedule of availment of CTO.

6.0 Procedures

The following procedures shall be observed in the

rendition of overtime services and availment of CTO:

6.1 The Head of Office/authorized official issues an

Office Order authorizing the rendition of overtime
services and indicating the tasks to be completed and
the expected time of completion.

6.2 The employee renders overtime services as

stipulated in the Office Order.

6.3 The Human Resource Management Office

prepares a summary of overtime services rendered in a
month and computes the equivalent COCs, for the
purpose of the issuance of the COC Certificate.

6.4 The Head of Office issues the Certificate of COCs,

specifying the number of COCs earned in a month.

6.5 The employee requests approval from the Head of

Office on the schedule of CTO.

6.6 The employee avails of the CTO.

CSC & DBM JOINT CIRCULAR No. 2-A s. 2005

Amendments to CSC-DBM Joint Circular (JC) No. 2, s.

2004 re: Non-Monetary Remuneration for Overtime
Services Rendered
 Documents/ Response Auditor’s
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2.0 Section 5.5.2 is hereby amended to read as follows:

“5.5.2 The COCs should be used as time-off within

the year these are earned until the immediately
succeeding year. Thereafter, any unutilized COC are
deemed forfeited.”

Personnel Economic Relief a) Monthly Payroll DBM Budget Circular No. 2009-3 Human Resource 1. Are all employees
Allowance (PERA) of Employees Management Officer II, granted PERA
Rules and Regulations on the Grant of the Personnel III and IV monthly?
1. Secure copy of List of Personnel b) List of personnel Economic Relief Allowance at P2,000 per Month Human Resource
who are dropped from the rolls dropped from Management 2. Are there employees
within the sampled period. the rolls 5.0 Payment of PERA Department, Head who receive full
Office PERA that has no
2. Validate if these personnel c) DTR 5.1 The PERA shall be paid only when basic pay (HRMD, H.O) approved leaves or
received the full ₱2,000.00 (salary, wag, or base pay) is also paid. on leave without pay?
PERA.
5.2 The PERA at P2,000 per month shall be paid to Human Resource
3. Check the employees DTR’s to personnel in NGAs, GOCCs, and GFIs covered by this Management Officer II
verify the total working hours per Circular, provided they render full-time services for eight and III
month. (8) hours per working day, twenty-two (22) working days Administrative
per month, inclusive of leaves of absence with pay. Division, Port
4. Check for the computation of Management Office
PERA. 5.3 Xxx (AD, PMO)

PERA = ₱90.91 x no. of days 5.4 The PERA of personnel who incurred absences
worked without approved leaves of absence or on leave of Human Resource
absence without pay during the month shall be Management Officer III
5. Take note of deviations, if any. computed on the basis of the number of days worked Resource
with basic pay. For each working day, the PERA shall Management Division,
be P90.91 (computed by dividing P2,000 per month by Port Management
22 working days per month). Office (NCR North and
South)
(RMD, PMO
NCS/NCN)

Representation Allowance and a) List of Officials/ PPA Memorandum Circular No. 11-2013 Human Resource 1. Are the officials
Transportation Allowance (RATA) Employees Management Officer II, entitled to RATA?
receiving RATA Guidelines on the Grant of Representation Allowance III and IV
1. Secure a copy of the following and Transportation Allowance (RATA) Human Resource
2. Is RATA authorized
documents: b) RATA form No. Management
001-2013 with 3.0 Coverage/Authorized Rates Department, Head by Immediate
a) List of Officials/ Employees the approval of Office Supervisor
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receiving RATA the Immediate 3.1 The following PPA officials are entitled to the (HRMD, H.O) concerned?
b) RATA form No. 001-2013 Supervisor corresponding rate of RATA indicated opposite their
with the approval of the concerned respective position: 3. Are the instances
Immediate Supervisor Human Resource per Section VI, 6.2
concerned c) DTR of the Management Officer II of the DBM Circular

TRANSPORTATIO
REPRESENTATIO

DBM RATA CODE

c) DTR of the claimant

N ALLOWANCE
N ALLOWANCE
claimant and III

PLANTILLA
No. 548 construed

MONTHLY

MONTHLY
POSITION
d) Special Order (S.O.) Administrative

(RA)

(TA)
(claimant is in OIC capacity) d) S.O (claimant is Division, Port as actual work
e) Certification, a listing of all in OIC capacity) Management Office performance?
PPA officials who have (AD, PMO)
been assigned an official e) Certification, a General Manager P11,000 P11,000 RT 3 4. Are the leaves per
PPA or government vehicle listing of all PPA Assistant General 9,000 9,000 RT 4 Section VI, 6.3 of
f) RATA Payroll officials who Manager
Human Resource
Port District 8,500 8,500 RT 5 the DBM Circular
have been Management Officer III No. 548 not
2. Check if RATA rate coincides Manager
assigned an Resource
with the employee’s plantilla Port Manager A 7,500 7,500 RT 6 construed as actual
official PPA or Department 7,500 7,500 RT 6 Management Division,
position. government Port Management work performance?
Manager A
vehicle Division Manager 5,000 5,000 RT 7 Office (NCR North and
3. Verify completeness of the A/B/C South) 5. Are the officials/
requirements: f) RATA Payroll (RMD, PMO employees assigned
Likewise, PPA officials who are duly designated by PPA NCS/NCN) with PPA or
a) RATA form No. 001-2003 is Management to perform the duties and responsibilities government vehicle
accomplished by the as Officer-In-Charge (OICs) of said regular plantilla granted TA?
claimant and approved by positions which are authorized by the Department of
the Immediate Supervisor Budget and Management in concurrent capacities or 6. Does the OIC have
concerned. otherwise are also entitled to said benefit. a valid S.O.?
b) Claimant’s DTR is attached
to RATA form No. 001- 5.0 Procedures in Processing and Payment of RATA
2003.
The processing of commutable RATA, RA or TA will
4. Based on the DTR, check the commence upon the submission of the following
number of days of actual work requirements:
performance on workdays by the
claimant.
5.1 A duly accomplished RATA form No. 001-2013
with the approval of the Immediate Supervisor
5. Verify if the following instances concerned and the corresponding Daily Time Record
were interpreted as actual work (DTR).
performance:
5.2 The Administrative Services Department (ASD)
a) Public holiday falling on a shall initially furnish the Human Resource Management
workday Department (HRMD) with a Certification, listing all PPA
b) Compensatory Time-Off officials who have been assigned an official PPA or
(CTO) government vehicle including the delivery date and other
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c) Time-off from work charged details pertaining to the assigned vehicle.
against the five (5) days
forced or mandatory leave 5.3 The duly accomplished requirements
d) Special emergency leave enumerated in items 5.1 and 5.2 should be submitted to
e) Suspension of work as the Personnel Division, HRMD at Head Office; RMDs at
declared by competent PDOs and PMOs not later than every 3 rd working day of
authority the current month for Item 5.1 and three (3) days after
the issuance of vehicle for item 5.2.
6. Verify if the following leaves
were not interpreted as actual
work performance:

a) Vacation Leave
b) Sick Leave with pay
c) Maximum of three (3) days
Special Leave Privileges
d) Maximum of seven (7) days
Paternity Leave
e) Maximum of seven (7) days DBM Budget Circular No. 548
Parental Leave to Solo
Parents Amended Rules and Regulations on the Grant of
f) Maximum of ten (10) days Representation and Transportation Allowances
Leave for Victims of
Violence Against Women 6.0 General Guidelines on the Grant of RATA
and their Children
g) Maximum of sixty (60) days 6.1 A rationalized scheme on the grant of RATA
Maternity Leave based on the number of days of actual work
h) Maximum of two (2) months performance on workdays by the officials/employees
Special Leave Benefits for concerned is hereby prescribed.
Women
i) Maximum of six (6) months The RATA schedule follows:
Rehabilitation Leave
j) Maximum of six (6) months Number of Workdays of Actual Actual RATA for
Study Leave Work Performance in a Month a Month
1 to 5 25% of the
7. Validate if the requirements were monthly RATA
submitted not later than every 3rd 6 to 11 50% of the
working day of the current monthly RATA
month. (Personnel Division, 12 to 16 75% of the
HRMD, H.O. and RMD/AD, monthly RATA
PMOs) 17 and more 100% of the
monthly RATA
8. Based on the Certification, a
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listing of all PPA officials who 6.2 For purposes of RATA, the following instances
have been assigned an official shall be construed as actual work performance:
PPA or government vehicle from
ASD, check those officials no 6.2.1 Public holiday following on a workday;
longer entitled to the
Transportation Allowance (TA). 6.2.2 CTO in accordance with CSC DBM Joint
Circular No. 2, series of 2004, as amended;
9. For claimants, who were
assigned for OIC positions, 6.2.3 Time-off from work charged against the five
check their S.O. if it stipulates (5) days forced or mandatory leave in accordance with
that they are entitled to receive CSC MC No. 41, series of 1998;
RATA.
6.2.4 Special emergency leave for employees
10. Prepare a schedule showing the affected by natural calamities or disasters, provided it is
Plantilla Position, No. of Days of covered by a specific directive/resolution form the Office
Actual work performance and of the President (OP) or the CSC, as in the case of CSC
Actual RATA. MC No. 2, series of 2012, for those affected by
typhoons; and;
11. Compare the RATA obtained 6.2.5 Suspension of work as declared by
from the above schedule with competent authority.
the RATA payroll.
6.3 For purposes of RATA, the following leaves,
12. Take note of deviations, if any. notwithstanding that such are paid and are authorized
time-off from work, shall not be construed as actual work
performance:

6.3.1 Vacation Leave with pay in excess of the five

(5) days forced or mandatory leave;

6.3.2 Sick leave with pay;

6.3.3 Maximum of three (3) days Special Leave

Privileges in accordance with CSC MC No. 41, series of
1998;

6.3.4 Maximum of seven (7) days Paternity Leave

in accordance with CSC MC No. 41, series of 1998;

6.3.5 Maximum of seven (7) days Parental Leave

to Solo Parents in accordance with CSC MC No. 08,
series of 2004;

6.3.6 Maximum of ten (10) days Leave for Victims

 Documents/ Response Auditor’s
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of Violence Against Women and their Children in
accordance with CSC Resolution No. 051206;

6.3.7 Maximum of sixty (60) days Maternity Leave

in accordance with CSC MC No. 41, series of 1998;

6.3.8 Maximum of two (2) months Special Leave

Benefits for Women under Republic Act (RA) 9710 in
accordance with CSC MC No. 25, series of 2010;

6.3.9 Maximum of six (6) months Rehabilitation

Leave under CSC-DBM JC No. 1, series of 2006; and

6.3.10 Maximum of six (6) months Study Leave

under CSC MC No. 21, series of 2004.

6.4 For officials/employees observing an eight-hour

work day, undertime shall still be counted as a day of
actual work performance.

7.0 RATA for Incumbents of Positions

7.1 For Incumbents who are not assigned or who do

not use government motor transportation

7.1.1 The commutable RATA for the month shall be

granted to incumbents of regular or contractual positions
entitled to RATA.

7.1.2 The grant of RATA shall be in accordance

with the provisions of sub items 6.1 6o 6.4 hereof.

7.2 For Incumbents who are assigned or who use

government motor transportation

7.2.1 Those who are assigned or who use

government motor transportation shall no longer be
entitled to the TA, but only to the commutable RA for the
month.

7.2.2 The grant of RA shall be based on the

number of days of actual work performance on
 Documents/ Response Auditor’s
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workdays by the official concerned.

7.2.3 In exceptional cases when an incumbent is

prevented from the use of a government motor
transportation for 3 days or more, such as when the
motor vehicle undergoes repair and a replacement
vehicle is not provided, the grant of TA may be allowed,
pro-rated based on the number of days the actual work
performance on workdays without an official vehicle.

8.0 RATA for OICs of Positions Entitled to these

Allowances

8.1 For OICs who are not assigned or who do not use
government motor transportation

8.1.1 An OIC of a position, authorized in an agency

staffing pattern and entitled to RATA, may be allowed to
collect the RATA for the position on reimbursable basis,
if stipulated in the office order designating him/her as
such.
8.1.2 The grant of RATA shall be in accordance
with the provisions of sub-items 6.1 to 6.4 hereof.

8.2 For OICs who are assigned or who use

government motor transportation

The OIC may be allowed to collect only the RA on

reimbursable basis. The provisions of sub-items 6.1 to
6.4 and 7.2.2 to 7.2.3 hereof shall apply.

8.3 Those designated as OICs to positions in agency

internally created organizational units whose staffing are
not authorized by DBM, thus are considered as ad-hoc
arrangements, are not entitles to RATA.

9.0 RATA while on Concurrent Capacity

When an incumbent entitled to RATA in his/her position

is subsequently designated as OIC of a higher position
in concurrent capacity, he/she shall be entitled to the
difference between the RATA of the two positions.
When an incumbent is designated as OIC of a lower
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position in concurrent capacity, no additional RATA shall
be provided.

10.0 RATA of Incumbents while on Full-Time Detail or

Re-Assignment

An incumbent who is in full-time detail to another

government agency, or on reassignment within the
agency or to a special project, may be authorized to
continue to collect RATA, provided that the duties and
responsibilities in the new post are comparable with the
supervisory or managerial nature of his/her regular
position as duly certified by the agency head, subject to
the availability of funds.

11.0 RATA of Incumbents while on

Scholarship/Study/Training Grant

An incumbent who is authorized full-time attendance in

a scholarship/study/training grant or similar activity may
be allowed to continue to collect RATA, subject to the
availability of funds and the following conditions:

11.1 The study/training/scholarship is part of the

training and development program of the agency and is
aimed at directly enhancing the capability of the
official/employee to perform the duties and
responsibilities of his/her position;

11.2 The study/training requires frequent interaction,

coordination, and mobility in order to fulfill the
requirements of the course, which entail expenses that
are not covered by the study/training grant;

11.3 The grant of RATA within the duration of a

particular scholarship/study/training, whether short-term
or long term, shall not exceed 6 months. In cases of
multiple study/training/scholarship grants within a
calendar year, the combined duration of which exceeds
6 months, RATA maybe provided only for a maximum
period of 6 months within the calendar year; and;

11.4 Compliance with the above conditions for the

 Documents/ Response Auditor’s
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grant of RATA is certified by the agency head.

Deductions
2. To determine if the prioritization in 1. Secure a copy of the following a) Monthly Payroll of PPA Finance Memorandum Order No. 07-2006 Human Resource 1. Is the prioritization of
the payroll deduction for employee documents: Employees Management Officer II, loan deduction based
loans is implemented. Priority in the Payroll Deduction for Employee Loans III and IV on the date the loan
a) Certified Schedule of b) Certified Human Resource was granted?
Monthly Deductions Schedule of 1. This guideline shall cover the employee loans Management
(submitted by Loan Monthly amortized thru salary deduction such as Department, Head 2. Is there a signed
Association) Deductions Office Payroll Deduction
b) Any related documents (submitted by 1.1. GSIS Loan (HRMD, H.O) Authorization by the
showing the date the loan Loan Association) 1.2. PAG IBIG Loan employee for all the
was granted 1.3. Port Community Savings and Loan loan deductions?
c) Payroll Deduction c) Any related Association (PC-SLAI) loan Human Resource
Authorization documents 1.4. PPAEDCO/PDO/PMO Cooperative Loan Management Officer II 3. Is the date when the
2. Verify if the following deductions showing the date and III loan was granted
due to PPA is prioritized for the loan was 2. It is required that the Pay Slip duly certified by Administrative provided?
amortization: granted Personnel/RMD Manager shall be attached to the Division, Port
loan application to guide the processing officers. Management Office 4. Are salary deductions
a) Cash advances d) Payroll Deduction (AD, PMO) due to PPA, given
b) Personal calls and others Authorization 3. The prioritization of the deduction of loan priority over the loan
amortization from the salary and benefits of an amortizations?
3. Based on the Monthly Payroll of employee-borrower shall follow the date of the loan, Human Resource
Employees, identify the loans such that the deduction for the oldest loan shall Management Officer III
deduction from salary. take precedence over the deduction for the latter Resource
loan/s. Management Division,
4. Verify if the employees with Port Management
deductions, execute and sign 4. The duly certified Schedule of Monthly Deductions Office (NCR North and
the Payroll Deduction submitted by all units concerned to the Payroll Unit South)
Authorization. shall, therefore, include the date the loan was (RMD, PMO
granted. NCS/NCN)
5. Check in the Certified Schedule
of Monthly Deductions the date 5. It is understood that salary deductions due to PPA
when the loan was granted. such as payment for calamity loan, cash advances,
personal calls, and others shall take the first priority
6. Check in other related over the loan amortizations listed in No. 1 above.
documents the date when the
loan was granted in case it is not
available in the Schedule of PPA Finance Memorandum Circular No. 2 Series of
Monthly Deductions. 1978

7. Take note of deviations, if any. Payroll Authorization, Employee Earnings Record,

 Documents/ Response Auditor’s
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Payroll Deductions Authorization

b) Payroll Deduction Authorization is meant

deductions on a staggered payment basis for
employees’ personal accounts with PPA or with
private institutions such as payment for bank loans,
and payment for savings and loan association. The
employee concerned should execute and sign the
Payroll Deduction Authorization.

3. To determine the accuracy of 1. Secure a copy of Proof of a) Monthly Payroll Republic Act No. 8291 Human Resource 1. Is the deducted
deduction and timeliness of remittance of GSIS of Employees Management Officer II, GSIS, PHILHEALTH
remittance of GSIS, PHILHEALTH PHILHEALTH and PAG-IBIG An Act Amending Presidential Decree No. 1146, As III and IV and PAG-IBIG
and PAG-IBIG contributions. contribution. b) Proof of Amended, Expanding and Increasing the Coverage and Human Resource contributions based
remittance of Benefits of The Government Service Insurance System, Management on the prescribed
2. From the Monthly Payroll of GSIS and Instituting Reforms Therein and For Other Purposes Department, Head employee-employer
Employees, check the following: PHILHEALTH Office sharing scheme?
contribution Sec. 5. Contributions – (a) It shall be mandatory for the (HRMD, H.O)
a) if the Authority deducts the member and employer to pay the monthly contributions
prescribed GSIS, specified in the following schedule:
PHILHEALTH and PAG-IBIG Human Resource
contribution Management Officer II
b) application of employee- Monthly Percentage of Monthly and III
employer sharing scheme Compensation Compensation Payable by Administrative
Member Employer Division, Port
For the employee-employer sharing I.  Maximum 9% 12% Management Office
scheme refer to the following: Average Monthly (AD, PMO)
Compensation
a) GSIS – Sec. 5 of Republic (AMC) Limit and
Act No. 8291 Below Human Resource
b) PHILHEALTH – Section V A II. Over the Management Officer III
of PHILHEALTH Circular No. Maximum AMC Resource
2020-5 Limit Management Division,
c) PAG-IBIG – Section 7 of Port Management
Republic Act No. 9679 - Up to Maximum 9% 12%
Office (NCR North and
AMC Limit
South)
3. Compare proof of remittance - In excess of the 2% 12% (RMD, PMO
with the Monthly Payroll and AMC Limit NCS/NCN)
verify if the amount remitted is
the same. Sec. 6. Collection and Remittance of Contributions

4. Take note of deviations, if any. (a) The employer shall report to the GSIS the names
of all its employees, their corresponding employment
 Documents/ Response Auditor’s
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status, positions, salaries and such other pertinent
information, including subsequent changes therein, if
any, as may be required by the GSIS; the employer
shall deduct each month from the monthly salary or
compensation of each employee the contribution
payable by him in accordance with the schedule
prescribed in the rules and regulations implementing this
Act.

PHILHEALTH Circular No. 2020-5

Premium Contribution Schedule in the National Health

Insurance Program (NHIP) Pursuant to RA No. 11223
Known as the “Universal Health Care Act” (Revision 1)

V. General Guidelines

A. Premium Contribution Table for Direct

Contributors

Effective the applicable month upon effectivity of the

Implementing Rules and Regulations (IRR) of the UHC
Act, the monthly premium contributions shall be in
accordance with the premium rates and monthly
income/basic salary floor and ceiling prescribed in the
said Act, as follows:

Year Monthly Basic Premium Monthly

Salary Rate Premium
P10,000.00 P275.00
P10,001.00 to P275.00 to
2019 2.75%
P49,999.99 P1,375.00
P50,000.00 P1,375.00
P10,000.00 P300.00
P10,001.00 to P300.00 to
2020 3.00%
P59,999.99 P1,800.00
P60,000.00 P1,800.00
2021 P10,000.00 3.50% P350
P10,001.00 to P350 to
P69,999.99 P2,450.00
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P70,000.00 P2,450.00
P10,000.00 P400.00
P10,001.00 to P400.00 to
2022 4.00%
P79,999.99 P3,200.00
P80,000.00 P3,200.00
P10,000.00 P450.00
P10,001.00 to P450.00 to
2023 P89,999.99 4.50% P4,050.00
P90,000.00 P4,050.00
P10,000.00 P500.00
2024
P10,001.00 to P500.00 to
to 5.00%
2025 P99,999.99 P5,000.00
P100,000.00 P5,000.00

B. The premium of Employed members in the

government and private sector, including household
help and sea based OFW, shall be computed straight
based on the monthly salary of the employee equally
shared between the employee and employer.

Republic Act No. 9679

An Act Further Strengthening the Home Development

Mutual Fund and for other Purposes

Sec. 5. Fund System. –To carry out the purpose of this

Act, there is hereby created the Home Development
Mutual Fund 2009, also referred to herein as the Fund,
a mutual provident savings system for private and
government employees and other earning groups,
supported by matching mandatory contributions of their
respective employers with housing as the primary
investment.

Section 6. Fund Coverage. – Coverage in the Fund shall

be mandatory upon: (a) all employees covered by the
SSS and the GSIS, and their respective employers, xxx
 Documents/ Response Auditor’s
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Sec. 7. Fund Generation and Contributions. – The
money of the Fund shall be generated by the provident
savings that the covered employees shall contribute for
the purpose every month, equal amounts that their
respective employers shall mandatory contribute.

Covered employees and employers shall contribute to

the Fund based on the monthly compensation of
covered employees as follows:

Xxx

Employees earning more than One thousand five

hundred pesos (P1,500.00) per month – two percent
(2%)

All employers – two percent (2%) of the monthly

compensation of all covered employees.

The maximum monthly compensation to be used in

computing the employee and employer contributions
shall not be more than Five thousand pesos (P5,000).

https://www.foi.gov.ph/requests/
aglzfmVmb2ktcGhyHgsSB0NvbnRlbnQiEUhETUYtOTY
0MjgxMDAzOTA4DA

Tax
4. To ascertain whether the “de 1. Secure a copy of the employees' a) BIR Form No. BIR RR 11-2018 Payroll Officer 1. Are the following
minimis” benefits received by BIR Form No. 2316. 2316 considered “de
employees are not subject to income Amending Certain Provisions of Revenue Regulations minimis” benefits?
tax as well as withholding tax on 2. Check if Item No. 38 De Minimis b) BIR No. 2-98, as Amended, to Implement Further
compensation income. Benefits of BIR Form No. 2316 is Alphabetical Amendments Introduced by Republic Act No. 10963,
filled-up. Countercheck with the List/ Alphalist Otherwise Known as the “Tax Reform for Acceleration a) Monetized value
Alphalist if it is the same amount. and Inclusion (TRAIN)” Law, Relative to Withholding of of vacation and
Income Tax sick leave credits
3. Verify the benefits considered as paid to
“de minimis” benefits. Section 6. Section 2.78.1 of RR No. 2-98, as amended, government
is hereby further amended to read as follows: officials and
Take note of deviations, if any. employees;
 Documents/ Response Auditor’s
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“Section 2.87.1 Withholding of Income Tax on b) Medical cash
Compensation Income allowance to
dependents of
(A) Compensation Income Defines – xxx employees, not
exceeding P1,500
(1) Xxx
per employee per
(2) Xxx
(3) Facilities and privileges of relatively small value. semester of P250
– xxx per month;
c) Rice subsidy of
The following shall be considered as “de minimis” P2,000 or one
benefits not subject to income tax as well as withholding sack of 50kg rice
tax on compensation income of both managerial, and per month
rank and file employees:
amounting to not
more than P2,000;
(a) Monetized unused vacation leave credits of private
employees not exceeding ten (10) days during the d) Uniform and
year; clothing allowance
(b) Monetized value of vacation and sick leave credits not exceeding
paid to government officials and employees; P6,000 per
(c) Medical cash allowance to dependents of annum;
employees, not exceeding P1,500 per employee e) Actual medical
per semester of P250 per month;
assistance not
(d) Rice subsidy of P2,000 or one sack of 50kg rice per
month amounting to not more than P2,000; exceeding
(e) Uniform and clothing allowance not exceeding P10,000.00 per
P6,000 per annum; annum;
f) Laundry
allowance not
exceeding P300
per month;
BIR RR 11-2015 g) Employees
achievement
Further Amendments to Revenue Regulations Nos. 2-98
awards not
and 3-98, as Last Amended by Revenue Regulations
Nos. 5-2008, 5-2011 and 8-2012, with Respect to “De exceeding
Minimis Benefits” P10,000.00;
h) Gifts during
Section 1. Section 2.78.1 (A) (3) of RR 2-98, as last Christmas and
amended by RR8-2012, is hereby amended to read as major anniversary
follows: not exceeding
P5,000.00 per
“Sec.2.78.1. Withholding Tax on Compensation Income
 Documents/ Response Auditor’s
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employee per
(A) … annum;
Xxx Daily meal allowance
(3) Facilities and privileges of relatively small value. for overtime work and
Xxx night/graveyard shift
(k) Benefits received by an employee by virtue of not exceeding
collective bargaining agreement (CBA) and twenty-five percent
productivity incentive schemes provided that the (25%) of the basic
total annual monetary value received from both minimum wage on a
CBA and productivity incentive schemes combined per-region basis
do not exceed ten thousand pesos (P10,000.00)
per employee per taxable year;

BIR RR 5-2011

Further Amendments to Revenue Regulations Nos. 2-98

and 3-98, as Last Amended by Revenue Regulations
No. 5-2008, with Respect to “De Minimis Benefits”

Section 1.

The following shall be considered as “de minimis”

benefits not subject to income tax as well as withholding
tax on compensation income of both managerial and
rank and file employees:

Monthly Net Take Home Pay (MNTHP)

5. To determine whether all officials 1. Secure a copy of the following a) Monthly Payroll of Unnumbered Memo dated January 18, 2018 Human Resource 1. Is the prescribed
and employees are receiving the documents: Personnel Management Officer II, MNTHP
prescribed Monthly Net Take Home a) Monthly Payroll of Required Monthly Net Take Home Pay (MNTHP) per III and IV implemented?
Pay (MNTHP). Personnel b) Latest PPA General Appropriations Act, FY 2018 Human Resource
b) Latest PPA Memo on Memo on MNTHP Management 2. Are there employees
MNTHP if any if any Xxx Department, Head receiving a salary
Office below the required
2. Based on the Monthly Payroll of In this regard, effective 01 January 2018, all PPA (HRMD, H.O) MNTHP?
Personnel, verify if the MNTHP officials and employees should have a monthly take
is not below the prescribed home pay of at least Five Thousand Pesos (P5,000.00).
 Documents/ Response Auditor’s
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amount. All previously issued memoranda not consistent Human Resource
herewith are recalled. Management Officer II
3. Identify and list down employees and III
receiving below the minimum Note: Include in the audit criteria the latest issuance on Administrative
required MNTHP. MNTHP, if any. Division, Port
Management Office
(AD, PMO)

Human Resource
Management Officer III
Resource
Management Division,
Port Management
Office (NCR North and
South)
(RMD, PMO
NCS/NCN)
Prepared by: Reviewed by: Issue date:

Jacqueline C. Ricardos Raymond A. Magalong

Internal Auditing Assistant Internal Auditor III
Recommending Approval: Approved by:

Carmenez B. Cruz Ma. Victoria S. Sollano Venicius V. Villasenor

Internal Auditor V, MAD Internal Auditor V, OAD Department Manager
Internal Audit Department