DBM CIRCULAR LETTER NO. 95-9, S. 95

: The Circular clarifies the grant of Personnel Economic Relief Allowance (PERA) to substitute teachers, addressing different categories and conditions under which they receive PERA.
: Substitute teachers are those who temporarily take the place of regular teachers who cannot perform their teaching duties for various reasons.
: Substitute teachers are categorized as casual employees for purposes of the grant of PERA.
: They must have twelve (12) months of continuous or uninterrupted service as required under Budget Circular No. 4 and 4.A.
: They are substitute teachers appointed to (a) plantilla items and (b) non-plantilla items.
: Their salaries are charged against the salaries of itemized positions (plantilla items).
: Their salaries are charged against the lump-sum appropriation specifically provided for that purpose.
: They cease to be substitute teachers and are considered new regular teachers who are automatically entitled to PERA as per the second paragraph of Item 2.1 of Budget Circular No. 4-A.
: Yes, even if they are appointed to plantilla items but remain temporary replacements, the 12-month continuous service requirement applies.
: They must rectify the payments accordingly and cause the immediate refund of any excess payments made.