Law Summary
Coverage and Exemptions
- Applies to all government personnel across National Government Agencies (NGAs), State Universities and Colleges (SUCs), Government-Owned and Controlled Corporations (GOCCs), Government Financial Institutions (GFIs), and Local Government Units (LGUs).
- Includes appointive/elective, full-time/part-time, permanent/temporary/casual status, and contractual personnel with regular employment characteristics.
- Exemptions:
- Uniformed personnel of the Department of National Defense, Department of Interior and Local Government, and Department of Transportation and Communications.
- Foreign service personnel stationed abroad.
- Personnel on leave without pay or training/study/scholarship grants exceeding six consecutive months.
- Personnel covered by special laws or charters specifying U/CA rates.
- Job order hires, consultants, experts, apprentices, laborers on contract, mail contractors, and similarly situated workers.
General Rules and Regulations
- U/CA may be provided in cash or kind, at the discretion of the agency head.
- Eligibility requires at least six consecutive months of service within a year, inclusive of paid leaves.
- Newly hired personnel entitled to U/CA after completing six consecutive months of service or at the next scheduled grant, whichever is later.
- Part-time personnel generally not entitled to U/CA except medical personnel who receive half the authorized amount.
- For special positions (special police, security guards, firefighters), U/CA includes additional clothing items like caps, belts, and coats.
- U/CA cost of personnel on detail with other agencies borne by the mother agency.
- Personnel transferring agencies within first six months without prior U/CA grant will receive U/CA from new agency; if previously granted, no duplication allowed.
- Personnel mandated to wear uniforms at all times receive U/CA regardless of service length.
- Those transferring to uniform-required positions may receive U/CA again at new agency subject to agency head's discretion.
- Agency heads may set policies on uniform wearing exceptions (mourning, maternity leave, wash days).
- LGUs with insufficient local funds may grant partial and uniform U/CA to qualified personnel.
Funding Sources
- NGAs charge U/CA expenses to their GAA appropriations; deficiencies covered by internal savings.
- GOCCs and GFIs use corporate funds for U/CA.
- LGUs charge U/CA to local funds.
- Casual/contractual personnel U/CA charged to lump-sum salary appropriations.
Accountability
- Heads of agencies are personally responsible and liable for compliance with the Circular.
- Any excess U/CA payments must be refunded by the employees concerned.
Resolution of Issues
- Issues not addressed by the Circular are to be submitted to the Secretary of Budget and Management for decision.
Effectivity
- The Circular takes effect starting Fiscal Year 2004.