Law Summary
Coverage of the Circular
- Applies to civilian government personnel regardless of status: regular, contractual, or casual.
- Includes appointive or elective positions and those rendering full-time or part-time services.
Persons Excluded from U/CA Grants
- Military personnel and uniformed personnel of specific government departments.
- Foreign service personnel posted abroad.
- Barangay officials/employees paid honoraria only.
- Persons hired without employer-employee relationships and those funded from non-Personnel Services appropriations (such as consultants, laborers, student laborers, and persons under job orders or contracts of service).
Purpose and Rationale for Granting U/CA
- To cover expenses for uniforms or clothing required for work.
- Uniforms serve to identify employees with their agencies and convey authority.
- Also act as protective or working clothing for specific roles (e.g., maintenance, workshops, farm personnel).
Allowance Rates and Computation
- Full-time employees receive up to P6,000 annually (FY 2018 basis).
- Part-time service allowance proportional to hours worked relative to an 8-hour full-time day.
- GOCCs or LGUs with insufficient funds may grant lesser but uniform rates across personnel.
Various Forms of U/CA Provision
- Uniforms procured through bidding (including regulation accessories like caps, belts for roles such as security guards).
- Textile materials plus cash for tailoring, especially in large departments.
- Cash grants for executives who do not wear prescribed uniforms or who procure uniforms individually based on conditions.
- Encourages use of Philippine tropical fibers for uniforms as mandated by R.A. No. 9242 (2004).
- Shoe expenses generally borne by employees unless otherwise provided by law.
Service and Granting Requirements
- Full U/CA rates granted to employees rendering at least six months of service in a fiscal year (including paid leaves).
- Exceptions for employees required to wear uniforms at all times, who need not meet the six-month rule.
U/CA in Relation to Personnel Actions
- Newly hired employees qualify after six months’ service and expected continued service.
- Employees on detail have their allowance borne by the mother agency.
- Rules for transferred employees:
- If not previously granted U/CA, new agency grants it upon certification.
- If already granted, new agency does not grant again, unless uniform wearing is mandatory and approved by new agency head.
- Employees on study leave/training grants entitled if rendering six months’ service including leaves; if absent whole year, no entitlement.
Funding Sources
- National Government Agencies (NGAs) and State Universities and Colleges (SUCs): P5,000 per employee from agency budget; additional P1,000 from Miscellaneous Personnel Benefits Fund (MPBF).
- Government-Owned and Controlled Corporations (GOCCs): from corporate operating budgets.
- Local Government Units (LGUs): from local government funds subject to Personnel Services limitations (Sections 325(a) and 331(b) of R.A. No. 7160).
Responsibilities and Compliance of Agencies
- Agencies must implement the Circular properly and issue internal guidelines on:
- Forms and design of uniforms/clothing.
- Special provisions for religious, health-related, or disability accommodations.
- Monitor compliance with prescribed wearing of uniforms.
- Agencies liable for improper grants; employees must refund excess or undue payments.
Resolution of Uncovered Cases
- Cases not addressed by this Circular to be referred to the Department of Budget and Management (DBM) for resolution.
Repeal and Effectivity
- Repeals Budget Circular No. 2012-1 dated February 23, 2012.
- Effective immediately upon issuance.