Annual Christmas Bonus for Gov't Employees Act

Section 1 grants Christmas bonus benefits to all officials and employees of the National Government who are employed in the government service as of October 31 of the same year.
Section 1 requires that the National Government officials and employees have rendered at least four months of service from January 1 to October 31 of each year.
Sections 1 and 2 cover the Christmas bonus entitlements for National Government officials and employees based on the length of service from January 1 to October 31.
Section 4 extends the same benefits to officials and employees of local government units (LGUs), chargeable against their respective local funds.
Section 5 grants a separate cash gift to barangay chairmen.

Section 1 provides that qualifying National Government officials and employees shall each receive:
- a Christmas bonus equivalent to one month basic salary, and
- an additional cash gift of One thousand pesos (P 1,000.00).
Section 2 provides that National Government officials and employees who rendered less than four months of service from January 1 to October 31 and are employed in the government service as of October 31 are entitled solely to the cash gifts under the service-length table.
The cash gifts under Section 2 are:
- 3 months but less than 4 months: P 400.00
- 2 months but less than 3 months: P 300.00
- 1 month but less than 2 months: P 200.00
- Less than one month: P 100.00

Section 4 requires that LGU officials and employees receive the same benefits as provided under Sections 1 and 2.
Section 4 requires that LGU benefits be charged against their respective local funds.
For CY 1988, Section 4 allows municipalities, cities, and provinces to realign their budgets including released NALGU Funds to prioritize funding requirements under Republic Act No. 6686.
For CY 1988, Section 4 allows any deficiency to be booked as accounts payable to be paid on a first priority basis in succeeding years.

Section 5 provides that barangay chairmen receive a cash gift of One thousand pesos (P 1,000.00).
Section 5 requires that the barangay chairman cash gift be payable out of the funds provided for in Section 3.

Section 6 prohibits any official or employee from receiving Christmas bonus from any and all sources in excess of:
- one month basic salary, and
- One thousand pesos (P 1,000.00) cash gift.

Section 3 provides that for CY 1988, the amount needed to implement the Act for national officials and employees, and barangay chairman under Section 5, shall be taken from appropriations under:
- the Compensation and Organizational Adjustments Fund, and
- the Government Employee Amelioration Fund.
Section 3 provides that any deficiency for CY 1988 shall be taken from savings in appropriations authorized under Republic Act No. 6642, the General Appropriations Act for 1988.
Section 3 requires that for succeeding years, the needed amount shall be included in the annual General Appropriations Act.

Section 7 mandates that the Department of Budget and Management shall issue the implementing rules and regulations to carry out the provisions of Republic Act No. 6686.