Title
Year-End Bonus and Cash Gift EO 74
Law
Executive Order No. 74
Decision Date
Nov 26, 1986
Executive Order No. 74 grants a year-end bonus and cash gift to national and local government officials and employees in the Philippines, with the funds being taken from the Salary Adjustment Fund and other appropriations determined by the Ministry of Budget and Management.

Questions (EXECUTIVE ORDER NO. 74)

It declares a government policy to improve the economic welfare of government employees and to recognize their contributions by granting a year-end bonus and an additional cash gift to brighten the Christmas spirit.

All officials and employees of Local Government Units (LGUs) who, as of October 31, 1986, have rendered at least four months of service.

At least four (4) months of service as of October 31, 1986.

Equivalent to one (1) month basic salary.

An additional cash gift of P1,000 granted to all qualified officials and employees of both the National Government and the LGUs covered under Section 1.

No. While Section 1 focuses on LGU eligibility for the year-end bonus, Section 2 expressly includes officials and employees of the National Government and LGUs, provided they are covered under Section 1 above.

They only receive such amount as is necessary to bring their total Christmas/year-end (or equivalent) bonuses equal to the amounts provided in Sections 1 and 2.

They are no longer entitled to the additional amount granted under EO 74.

Yes. The funds are to be taken from the Salary Adjustment Fund and from such other appropriations as the Ministry of Budget and Management may determine.

That it will carry out EO 74’s provisions by providing the practical rules and procedures for implementation, consistent with the EO.

It is the eligibility cutoff date used to determine whether an employee has already rendered at least four months of service for qualification under Section 1.

It ensures employees receive only the difference needed to reach the EO 74 amounts, rather than receiving full additional bonuses on top of existing entitlements.

It bars entitlement to the EO 74 amounts when an employee already receives a Christmas/year-end bonus equal to or greater than what EO 74 provides.

The year-end bonus equals one month basic salary, and the additional cash gift is fixed at P1,000.


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