Note 19. Personnel Services
This account is composed of the following:
2024 2023
Salaries and Wages
Salaries and Wages - Regular ₱ 29,348,815.87 ₱ 25,307,046.90
Salaries and Wages – Casual/Contractual 2,734,059.55 2,858,876.31
Total Salaries and Wages 32,082,875.42 28,165,923.21
Other Compensation
Personal Economic Relief Allowance (PERA) 2,2397,272.73 2,263,454.55
Representation Allowance (RA) 1,623,737.50 1,424,062.50
Transportation Allowance (TA) 1,623,737.50 1,424,062.50
Clothing/Uniform Allowance 714,000.00 582,000.00
Subsistence Allowance 103,775.00 89,890.00
Laundry Allowance 14,130.65 9,668.16
Productivity Incentive Allowance 507,500.00 478,000.00
Honoraria 14,400.00 38,400.00
Hazard Pay 648,298.71 421,454.15
Overtime and Night Pay 268,720.53 385,352.63
Year End Bonus 2,823,073.05 2,293,155.00
Cash Gift 521,250.00 593,600.00
Other Bonuses and Allowances 4,596,831.00 4,257,615.00
Total Other Compensation 15,856,726.67 14,260,714.49
Personnel Benefits Contributions
Retirement and Life Insurance Premiums 3,565,580.33 3,088,481.90
Pag-IBIG Contributions 240,900.00 113,100.00
PhilHealth Contributions 817,460.22 577,592.46
Employees Compensation Insurance Premiums 116,282.39 108,797.69
Total Personnel Benefits Contributions 4,740,222.94 3,887,972.05
Other Personnel Benefits
Terminal Leave Benefits 575,616.34 2,410,849.19
Other Personnel Benefits 2,726,029.69 1,378,576.89
Total Other Personnel Benefits 3,301,646.03 3,789,396.08
Total Personnel Benefits ₱ 55,981,471.06 ₱ 50,104,035.83
Note 20. Maintenance and Other Operating Expenses (MOOE)
This account is composed of the following:
Traveling Expenses
Traveling Expenses - Local ₱ 2,686,579.11 ₱ 2,581,043.50
Total Traveling Expenses 2,686,579.11 2,581,043.50
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