Question & AnswerQ&A (REVENUE REGULATIONS NO. 5-2018)
All positions for civilian personnel in the Executive, Legislative, and Judicial Branches, Constitutional Commissions, SUCs, GOCCs, GFIs, and LGUs, whether regular, casual, or contractual, appointive or elective, full-time or part-time, now existing or created hereafter, are covered except those under job orders or contracts of services and those government entities authorized by law to implement their own compensation and classification systems.
Yes, military personnel under the Department of National Defense (DND) and uniformed personnel under the Department of the Interior and Local Government (DILG), Philippine Coast Guard (PCG), and National Mapping and Resource Information Authority (NAMRIA) are covered by the modified Base Pay Schedule.
For national government agencies (NGAs), the implementation shall be in four equal yearly tranches, but not beyond four years. For GOCCs, GFIs, and LGUs, the period shall be four years or more depending on financial capability.
There shall be no diminution in the basic salaries of incumbent employees upon the implementation of the Joint Resolution and the Executive Order.
The salary rates for LGU personnel shall be determined by the sanggunian based on LGU income class and financial capability but shall not exceed the applicable percentages provided under the Order and must observe personal services cost limitations as per RA No. 7160.
Funding shall come from appropriations in the General Appropriations Act for NGAs, corporate funds for GOCCs and GFIs, and respective local government funds for LGUs.
Some positions such as Teacher I are moved from Salary Grade 10 to 11, Nurse I from 10 to 11, Medical Officer I from 14 to 16, Accountant I from 11 to 12, and Legal Officer I (Attorney I) from 14 to 16.
Salaries prescribed for the President, Vice-President, and Members of Congress shall take effect only after the expiration of the terms of the current incumbents, in accordance with these constitutional provisions.
Such entities shall implement salary schedules at uniform percentages of the prescribed salary rates corresponding to their financial capacity.