1972 Amendments to National Internal Revenue Code

The revised system adopted is pursuant to Joint Senate and House Resolution No. 1, series 1994.
Subject to limitations under Section 14 of R.A. 6758 and Section 13 of P.D. No. 985.

Implementation directed over a four-year period by the Department of Budget and Management.
Retroactive effect from January 1, 1994.
For civilian personnel: monthly increases of P800 for Salary Grades 1-10, and P700 for Salary Grades 11 and above.
For uniformed personnel under DND and DILG: adjustments as authorized by Administrative Order No. 110 dated February 4, 1994.
Heads of government entities prohibited from granting compensation adjustments exceeding the prescribed amounts.

The new salary schedule includes the transition allowance and "over-and-above" allowances currently received by incumbents.

Personnel Economic Relief Allowance and additional compensation under Administrative Order No. 53 shall continue as separate allowances, not absorbed into basic pay.

National government entities to charge costs against appropriations in the 1994 General Appropriations Act and savings within agencies; future costs to be included in annual appropriations.
Government-owned and controlled corporations (GOCCs) to use corporate funds.
Local government units (LGUs) to use local funds.
Partial implementation allowed for GOCCs and LGUs with insufficient funds, but increases must be uniform and proportionate across positions.
In cases where devolved national personnel earn more than organic LGU employees, initial increases apply only to organic LGU employees until equity is achieved.

Salary adjustments for the President, Vice-President, and Members of the House of Representatives take effect only after the expiration of their current terms.
Adjustments for Senators apply only after all incumbent Senator terms expire.

The Department of Budget and Management is tasked to prepare and issue guidelines for the effective implementation of the Order.