Basic Eligibility Requirements
- Retiring officials/employees must have rendered creditable service.
- Must meet all other requirements specified in the applicable retirement law and these rules.
Crediting Agency
- The Government Service Insurance System (GSIS) is responsible for accrediting government services for purposes of retirement.
- GSIS may issue additional accreditation rules consistent with existing law.
Definition of Creditable Service
- Includes all previous government service under permanent, provisional, or temporary appointment.
- Services with duly approved Civil Service appointment with salary, provided last 3 years before retirement are continuous or exempted for reorganization/separation circumstances.
- Authorized sick leave without pay, not exceeding 1 year in a single instance.
- Period out of service due to illegal termination if finally decided by proper authorities.
- Period of Japanese occupation (Jan 1, 1942 to Feb 26, 1945) if employed at the outbreak of WWII.
- Active military service of reserve officers/enlisted men not integrated into regular forces, honorably discharged without benefits.
- Previously retired service provided money value of unexpired benefits has been refunded.
Continuity of Service
- Continuity not interrupted by authorized vacation leave without pay not exceeding 1 year.
- Periods out of service due to reorganization, abolition, or reduction-in-force not exceeding 1 year, provided refund of unexpired benefits if applicable.
- Service in foreign governments or international organizations under Philippine government's commitment, but salary from foreign entity not credited in retirement benefit money value.
Non-Creditable Periods
- Contractual, emergency, or casual service prior to and including period from voluntary resignation to reemployment.
- Services rendered voluntarily without basic compensation.
- Service periods separated due to administrative cases.
- Periods from separation due to administrative cases until reemployment after executive clemency.
- Periods while dropped from Civil Service rolls until reemployment.
- Unauthorized leaves or excess authorized leave without pay beyond 1 year.
Computation of Retirement Benefits
- Solely computed by the GSIS.
- Based on creditable service as determined by these rules.
- Uses the highest basic salary rate actually received.
Definition of Highest Basic Salary Rate
- Includes salary fixed by law or indicated in approved appointment.
- Includes authorized adjustments, merit increases, compensation for substitutionary or acting capacity service.
- Excludes per diems, allowances, bonuses, overtime, honoraria, hazard pay, consultancy fees, and similar fringe benefits.
Funds Disposition and Allocation
- Ministry of the Budget handles disposition and allocation of funding for retirement benefits.
- Cases with discrepancies or suspensions referred to Civil Service Commission for creditable service determination.
Source of Funds for Payment
- Payments made by national government agencies from appropriations in the General Appropriations Act or savings from budget allotments.
- Memorandum Circular No. 133 dated October 16, 1967 remains effective.
Expeditious Processing and Payment
- Heads of ministries, bureaus, and agencies directed to streamline retirement processing.
- Retirement gratuity must be paid on the day of retirement or soon thereafter.
Effectivity
- These rules took effect immediately upon approval on June 22, 1984.