Title
Source: Supreme Court
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.

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.

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