Salary Increase for Court Justices and Judges

The decree is anchored on Section 10, Article X of the New Constitution, which increased annual salaries of the Chief Justice and Associate Justices of the Supreme Court and made those increases effective by Presidential Decree No. 103 dated January 18, 1973.
The decree is justified by Section 6, Article XV of the New Constitution, which removes income tax exemption privileges previously enjoyed by members of the Judiciary.
The decree sets salary levels to reflect the duties and responsibilities of the Court of Appeals and judges of inferior courts.
Appropriation Decree No. 233 already appropriated P14,185,000 for salary differentials of the judiciary, and Section 2 directs use of that appropriation.

The decree requires commensurate salary levels for judiciary officials affected by the removal of income tax exemption privileges.
Section 1 covers:
- the Presiding Justice and Associate Justices of the Court of Appeals;
- the Presiding Judges and Judges of other inferior courts; and
- specific judges of named trial and specialized courts under Section 1.
Section 1 fixes specific annual salary amounts for each covered judicial position.
Section 1 sets salary rates on an annual basis (per annum).

Section 1(a) fixes the Presiding Justice of the Court of Appeals at P54,000 per annum.
Section 1(a) fixes each Associate Justice of the Court of Appeals at P50,000 per annum.
Section 1(b) fixes each Judge of the Courts of First Instance, Circuit Criminal Courts, Juvenile and Domestic Relations Courts at P40,000 per annum.
Section 1(c) fixes the Presiding Judges of the Court of Tax Appeals, Court of Agrarian Relations, and Court of Industrial Relations at P42,000 per annum.
Section 1(c) fixes each Associate Judge of the Court of Tax Appeals, Court of Agrarian Relations, and Court of Industrial Relations at P40,000 per annum.

Section 2 requires that salary differentials resulting from the salary adjustments in Section 1 be paid out of the specific appropriation in Presidential Decree No. 233.
Section 2 directs that the appropriation for these differentials is programmed for expenditure effective as of January 1, 1974.