Title
Guidelines for Uniform Allowance to Civilian Gov't Employees
Law
Budget Circular No. 2018-1
Decision Date
Mar 9, 2018
The Philippine Jurisprudence case examines the rules and regulations surrounding the grant of Uniform/Clothing Allowance (U/CA) to civilian government personnel, including the maximum amount allowed and the forms in which it can be granted, with agencies being responsible for its proper implementation.
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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.

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