Note 19. Personnel Services
This account is composed of the following:
2024 2023
Salaries and Wages
Salaries and Wages - Regular ₱ 30,097,342.56 ₱ 28,632,893.09
Salaries and Wages - Casual/Contractual 5,835,379.50 6,522,650.74
Other Compensation
Personal Economic Relief Allowance (PERA) 2,548,272.77 2,612,909.11
Representation Allowance (RA) 1,650,800.00 1,449,000.00
Transportation Allowance (TA) 1,639,200.00 1,449,000.00
Clothing/Uniform Allowance 741,000.00 654,000.00
Subsistence Allowance 288,614.00 276,863.88
Laundry Allowance 28,861.00 27,586.12
Productivity Incentive Allowance 0.00 530,000.00
Hazard Pay 206,500.00 199,326.46
Overtime and Night Pay 2,572,992.36 2,871,300.63
Year-End Bonus 5,978,495.92 5,864,189.89
Cash Gift 519,000.00 530,000.00
Other Bonuses and Allowances 0.00 2,124,000.00
Personnel Benefits Contributions
Retirement and Life Insurance Premiums 4,073,496.09 3,989,294.48
Pag-IBIG Contributions 149,136.55 76,804.41
PhilHealth Contributions 916,257.07 715,354.12
Employees’ Compensation Insurance Premiums 115,968.65 118,413.50
Other Personnel Benefits
Terminal Leave Benefits 711,767.30 554,858.45
Total Personnel Services ₱ 58,073,083.77 ₱ 59,198,444.88
These includes the payment for services rendered by government employees occupying regular
plantilla positions, allowances granted to government personnel, payment given to professionals
for services in recognition of their expertise, and extra compensation paid to government
employees who are authorized to work for more than the normal 40 hours in one work week, the
amount granted annually to government officials and employees as authorized by the law,
government’s share in the premium contributions to GSIS, PAG-IBIG, PHILHEALTH, the money
value of the accumulated leave credits of government officials and employees.
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