Checking Accounts Section - PNP Finance Service

Checking Accounts Section. This Section specifically controls, prepares and issues Modified
Disbursement Scheme (MDS) checks to qualified claimants. It services internal and external
clients of the PNP, following a standard operating procedure(s) that entail meticulous
disbursements of accountable obligations of the PNP.
1) Functions.
(a)
(b)
(c)
(d)
(e)
(f)
Controls issuance of MDS checks in settlement of various claims
chargeable against PNP appropriations.
Proofreads information to be printed in the checks as reflected in the
funded DVs to determine the accuracy of data and to avoid erroneous
checks.
Prepares Advice of Checks Issued and Cancelled (ACIC) for submission
to Land Bank of the Philippines (LBP).
Prepares monthly report of Summary List of Issued Checks (SLIC) for
submission to Department of Budget and Management (DBM).
Records/Indexes payments of various claims indicated in the
Disbursement Vouchers (DVs) with MDS checks issued in order to avoid
double claims.
Releases MDS checks after recording in the Warrant Registry Book:
• Checks representing Commercial claims, Re-imbursement of Hospitalization Expenses
(RHE), replacement of staled/lost check of active personnel and foreign travel expenses are
released to claimants upon presentation of two (2) valid IDs with picture and signature or to
his duly authorized representative(s) upon presentation of Special Power of Attorney (SPA),
valid ID of the claimant and the representative.
• Checks representing Retirement benefits of PNP retirees and pensioners such as Lump
Sum, Commutation of Accrued Leave (CAL), Back Earned Pension (BEP), Monthly Pension,
Pension Differential, Retirement Gratuity, replacement of check and other related benefits are
forwarded to the Pension and Gratuity Section, FS for their release to the respective
claimants.
Prepares abstract of Report of Check Issued and Cancelled (RCIC) together with the paid
Disbursement Vouchers (DVs) for submission to Commission on Audit (COA).
Issues certifications of commutation of accumulative leave to PNP personnel.

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Flow chart in the issuance of MDS checks.
Receiving and Recording of DVs from
Acctg Div, ODC
Issuance of Check
Typing/Encoding
Proof reading
Printing of Checks
Sorting of Checks, Preparation of Bank
Advice and RCIC
Indexing
Initial by Spvr and Chief, CAS
Log-out, forwarded to DC for Signature
Log-in for Counter-Signature of D, FS
Record Checks
(Warrant Register)
Release to Claimant: Commercial,
RHE, Replacement (Active Pers),
Travel
Forward to PGS the Retirees Check
(LS, CAL, BEP, MP, Replacement
Figure 3. The flow chart in the issuance of MDS Checks
Pay and Allowances Section.
1) Guidelines for Payment of Salaries and Allowances of PNP Personnel.
(a)
The PNP Finance Service is sanctioned by Standard Operating
Procedure Nr 21 as its guiding principle in the preparation and
disposition of Continuous Form Checks for the pay and allowances of
PNP personnel. Its objective is to establish a system which will ensure
the following:

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• Timely payment of salaries;
• Accurate CFC printing, distribution and accounting;
• Prompt generation of reports for planning and
budgetary purposes; and
• Efficient and responsible utilization of the organization’s
resources.
(b)
(c)
(d)
(e)
Pay and Allowances of PNP Uniformed and Non-Uniformed personnel
are given bi-monthly either thru Automated Teller Machines (ATM) or in
the form of Continuous Form Check (CFC).
On February 24, 2005, the PNP and the Land Bank of the Philippines
(LBP) signed a Memorandum of Agreement allowing the conversion of
the CFC Payroll System to ATM Payroll System wherein the salaries
due to the PNP personnel were credited to their Individual ATM Savings
Account. PNP personnel opting to avail of the automated pay system
ought to secure their ATM Account from the authorized depository bank
of the PNP.
For those areas where ATM is not available, checks will be continuously
issued for their payroll. Every 12 th and 25 th day of the month, the Chiefs
of the Regional Finance Service Offices pick up the CFCs at the Pay
and Allowances Section of the Disbursement Division for distribution to
their respective paying jurisdiction not later than the 15 th and 30 th day of
every month.
Printing of CFCs intended for the salary of retirable PNP personnel are
automatically stopped on their compulsory retirement date (CRD) as
mandated by Fiscal Directive Nr. 2005-09 approved October 23, 2005.
2) Concept of the Continuous Form Check System
(a)
Preparation of CFCs. This activity includes all processes leading to the
actual printing, signing and bursting of CFCs. It likewise includes the
updating of pertinent files, issuance of directives concerning personnel
status, salaries and implementation of the check and balance to ensure
the validity of all transactions. The personnel roster file being maintained
by PAIS, DPRM shall be utilized in creating the CFC Master File. The
specific responsibilities and functions of concerned PNP Offices/Units in
this aspect are the following:
• Issue blank CFCs covering pay period, based on the
number of personnel appearing on the latest update on
the CFC Master File.
• Supervise the printing, signing and bursting of CFCs.
• Prepare voucher for funding and pre-auditing by the DC
prior to the issuance of MDS Checks and NCA
transferring PNP funds (PS) to PNP Servicing Bank.
• Submit report on the result of the printing of CFCs to
DC, copy furnished the PNP Servicing Bank.

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• Withdrawal of processed CFCs from the PNPCS.
(b)
Distribution of CFCs. This activity pertains to the status of issuance of
CFCs to PNP personnel on active duty, accounting of CFCs, and the
cancellation of CFCs intended for attrited, suspended, AWOL PNP
personnel, and the preparation of needed reports such as list of
cancelled CFCs and monthly report on withheld CFCs.
The Finance Service shall:
• Validate and conduct physical inventory of CFCs
together with DC representative.
• Ensure that DC and DPRM representatives are present
to supervise bonded Liaison PNCOs in sorting CFCs
issued to attrited, suspended and AWOL personnel to
include those with money accountability. Also sort CFC
of personnel with approved request in withholding their
check while on leave, mission and those covered with
SPAs.
• Cancel all CFCs issued to attrited, suspended and
AWOL personnel by perforating its upper right portion
and stamping on its face the word “non-negotiable.”
• Examine and approve the accuracy of Memorandum
Receipt prepared by Liaison PNCOs prior to the release
of CFCs to RFSO or his authorized representative.
• Account all cancelled CFCs and provide monthly report
to DC, copy furnished DPRM.
• Release CFCs in accordance with the prescribed rules
and relations in the disbursement of government funds.
• Release CFCs to the Chief, RFSO or his authorized
representative not later than three (3) days before
payday, together with two (2) copies of pay slip and one
(1) copy of the Directory.
• Require Chief, RFSO to submit monthly consolidated
Roster of Troops duly authenticated by C, RPHRDD.
• Withhold CFCs of PNP personnel who are on AWOL
under suspension and attrited from the service and
provide report to DC and RPHRDD.
• Issue official receipt on forfeited amount on the salary of
personnel AWOL for less than thirty (30) days.
• J. Release withheld CFC to personnel concerned on
presentation of legitimate orders/directive from DC and
DPRM.
• Provide monthly report to DPRM & DC on withheld
CFCs of PNP on AWOL, under suspension and attrited
from the service. Withholding of CFCs of those
personnel with money accountability shall be in
accordance with legal procedures.

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• Submit to the DC List of cancelled CFCs every fifth (5 th )
day of the month.
Pay and Allowances CFCs Distribution Process.
FS – Supply
1. Delivery of Blank
Computer
Finance
2. a. Printing of
b. Check
c.
d. Detaching of
e. Sorting (FS, CS,
3. a. Sorting by Region with
from DC and DPRM (PAS)
b. Verification of check number
of CFCs
c. Release of CFCs to the different
of RFSOs/FSOs every 12th and
of the month (PAS)
RFSO/FS
4. Release to the different
Finance
Funding of CFC.
C o m p u t e r S e r v ic e
1 . B r e a k d o w n o f L B P C h e c k s ( C F C s )
( P r in t - o u t )
F in a n c e S e r v ic e
2 . P r e p a r a t io n o f V o u c h e r / P r o c e s s in g
o f V o u c h e r
(PAS)
M g m t D iv , D C
3 . P r e - A u d it
B u d g e t D iv , D C
4 . Is s u a n c e o f N C A
A c c t g D iv , D C
5 . J o u r n a liz a t io n
F in a n c e S e r v ic e
6 . Is s u a n c e o f C h e c k / In d e x in g
(CAS)
D C
7 . S ig n a t u r e o f C h e c k
F S
8 . C o u n t e r - S ig n a t u r e o f C h e c k
(Director, FS)
L B P
9 . D e p o s it o f C h e c k

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Processing of staled check(Cancelled CFC Replacement).
Budget, DPRM
1. Indorsement of Voucher
FS
2. Processing of Voucher
ACCTG Div, DC
3. Preparation of JEV
Mgmt Div, DC
4. Pre Audit of Voucher
BUDGET DIV, DC
5. Issuance of NCA
ACCTG DIV, DC
6. Journalization
FS
7. Issuance of Check
DC
8. Signature of Check
FS
9. Counter-Signature of Check
CLAIMANT
10. Release of Check
Checkless/ATM Payroll System.
(a)
(b)
(c)
Last February 24, 2005, the PNP and the Land Bank of the Philippines
(LBP) signed a Memorandum of Agreement allowing the conversion of
the CFC Payroll System into what is known as the Checkless/ATM
Payroll System. Through this system, the salaries of PNP members are
being credited to their Individual ATM Savings Account at the authorized
depository bank of the PNP, which is the LBP.
Every personnel of the PNP is required to secure his ATM Account upon
entry into the service. However, in areas where no ATM has yet been
installed, personnel assigned thereat will continue to receive their
salaries through CFC.
PNP members receiving their salaries through ATM should know the
following (ref: MOA between the PNP and LBP dtd Feb. 24, 2005):
• PNP personnel may withdraw their salaries from any
LBP ATM for free but withdrawal from other Expressnet
member banks/Megalinks would mean a token service
charge of P9.50 for every transaction.
• PNP personnel shall not be required to maintain a
minimum deposit in their ATM Savings Account to keep
their account alive except with their express and written
consent. The PNP personnel shall however, maintain

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an Average Daily Balance (ADB) of P500.00 to earn
interest at prevailing Regular Savings Account rate of
LBP.
• Loss of the ATM card by PNP personnel shall be
subjected to LANDBANK’s rules and regulations.
(d) Guidelines. The following are the guidelines concerning the
administration and implementation of the PNP checkless/ATM payroll
system:
• The PNP Finance and Computer Services, shall
prepare voucher/list of PNP personnel who will be
entered/included in the ATM Payroll System for funding
and pre-auditing by the PNP Internal Audit Office prior
to transferring of PNP funds (PS) and submission of the
list to Landbank. Henceforth, PNP FS shall submit to
Landbank the hard and soft copies of the payroll before
each paydate.
• All heads of PNP units shall check and authenticate all
entries on the signature cards, which will be filled
up/accomplished by PNP personnel under them. The
Landbank shall provide signature cards based on the
listing provided by the PNP FS.
• The PNP Finance Service shall consolidate and then
submit the signature cards to Landbank, which in turn,
will issue ATM cards to each and every PNP personnel
included in the system.
• All heads of PNP units shall ensure the availability of
their personnel on the scheduled encoding of their
respective Personal Identification Number (PIN). The
PNP cardholders can change their PIN through LBP
ATMs or through terminals of the Landbank branch
where their accounts are maintained.
• The PNPFS and Directorate for Comptrollership shall
provide one (1) representative each who shall
coordinate with the Landbank to ensure that the system
will be implemented efficiently and effectively.
• The Directorate for Comptrollership shall provide
allotment and Notice of Fund Availability (NFA) based
on the list provided by the PNPFS. It shall also ensure
that all transactions comply with the accounting and
auditing requirements.

SP 05 - 100
• The Directorate for Personnel and Records
Management (DPRM) shall submit a monthly report on
personnel changes (i.e. promotion, demotion, attrition,
recruitment or appointment or reassignment) to the
PNP Finance Service.
• The PNP FS shall delete from the list of PNP personnel
to be submitted to Landbank the names of attrited,
deceased, MIA, AWOL and similarly situated PNP
personnel.
• The PNP Computer Service shall assist the PNP FS in
the preparation of the PNP Masterlist and similar
reports to be submitted to Landbank and/or other
concerned PNP offices.
• This system shall be implemented by phases. The first
phase shall be for the PNP personnel at the National
Headquarters (Command Group and Directorial Staff).
The second phase shall include all PNP personnel at
the National Capital Region Police Office (NCRPO).
The third phase shall include all other Police Regional
Offices (PROs) and National Support Units (NSUs).
Payslips distribution process.
Computer Service
1. Printing of Payslips
Finance Service
2. Distribution of payslips to the Liaison
Finance PNCO of RFSO/FSO
Liaison, RFSO/FSO
RFSO/FSO
3. Segregation/Sorting of Payslips into:
Payees copy
RFSO/FSO copy
FS copy
4. Attachment of payslips to the CFCs
Distribution to the Unit Finance
Officer/ PNCO
3) Amount of Pay and Allowances of PNP Personnel. Following are the list of the
approved amount of the pay and allowances of PNP Uniformed Personnel
effective as of July 1, 2002 and the Non-Uniformed Personnel which is effective
as of July 1, 2007.
(a)
Regular Monthly Salary of PNP Uniformed Personnel.

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Table 3.1 Monthly Salary of PNP Uniformed Personnel
Salary
Grade
RANK BASE PAY L O N G E V I T Y P A Y
1 ST 2 nd 3 rd 4 th 5 th
30 DIR GEN 25,000.00 2,500.00 5,250.00 8,275.00 11,603.00 12,500.00
29 DDGEN 21,934.00 2,193.00
4,606.00 7,260.00
10,180.00 10,967.00
28 DIR 21,090.00 2,109.00
4,429.00 6,981.00
9,788.00 10,545.00
10,139.50
27 CHIEF
SUPT
20,279.00 2,028.00 4,259.00 6,712.00 9,411.00
4,095.00 6,454.00
26 SSUPT 19,499.00 1,950.00
9,049.00 9,749.50
25 SUPT 18,749.00 1,875.00 3,937.00 6,206.00 8,701.00 9,375.00
24 CHIEF
INSP
18,028.00 1,803.00 3,786.00 5,967.00 8,367.00 9,014.00
23 SINSP 17,334.00 1,733.00 3,640.00 5,738.00 8,045.00 8,667.00
22 INSP 16,667.00 1,667.00 3,500.00 5,517.00 7,735.00 8,334.00
19 SPO4 14,538.00 1,454.00 3,053.00 4,812.00 6,747.00 7,269.00
18 SPO3 13,715.00 1,372.00 2,880.00 4,540.00 6,365.00 6,858.00
17 SPO2 12,938.00 1,294.00 2,717.00 4,282.00 6,005.00 6,469.00
16 SPO1 12,206.00 1,221.00 2,563.00 4,040.00 5,665.00 6,103.00
14 PO3 10,863.00 1,086.00 2,281.00 3,596.00 5,042.00 5,432.00
12 PO2 9,668.00 967.00 2,030.00 3,200.00 4,487.00 4,834.00
10 PO1 8,605.00 861.00 1,807.00 2,848.00 3,994.00 4,303.00
(b)
Regular Allowances of PNP Uniformed Personnel. Refers to those given
regularly and are common to all members of the PNP, “immaterial” of
position and designation, in addition to the basic salary (Base Pay and
Long Pay) as provided for in Section 71 of RA 6975.

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Table 3.2 Regular Allowances of PNP Uniformed Personnel
Particulars Description Authority Rate
Longevity Pay Given to all PNP
uniformed personnel for
every five (5) years of
satisfactory, faithful and
efficient service.
Quarters
Allowance
Given to officers and nonofficers
who are not
provided with living
quarters thru the auspices
of the PNP where their
families can be
accommodated
Section 71 of RA
6975
NAPOLCOM
RES NRs. 91-18
dtd Oct 21, 1991
1st LP = BP x 10%
2nd LP = BP x 21%
3rd LP = BP x 33%
4th LP = BP x 46%
5th LP = BP x 50%
Officers
Dir Gen = 1,500
Dep Dir Gen = 1,300
Dir = 1,200
Chief Supt = 1,050
Sr Supt = 900
Supt = 800
Chief Insp = 700
Sr Insp = 650
Insp = 600
Clothing
Allowance
Given to PNP uniformed
personnel to cover the cost
of maintaining uniform that
the PNP members wear
daily
NAPOLCOM RES
NR 91-18 dtd Oct
21, 1991
Non-Officers
SPO4 = 500
SPO3 = 500
SPO2 = 500
SPO1 = 450
PO3 = 450
PO2 = 400
PO1 = 400
P200/month
Particulars Description Authority Rate
Subsistence
Allowance
Allowance given to PNP
uniformed personnel to
defray the cost of their daily
regular meals
EO Nr 611 dtd
July 2007
P90/day
Hazard Pay
Allowance given to
uniformed personnel as
occupational hazard pay
considering that the law
enforcement being a
hazardous occupation
EO Nr 611 dtd
July 2007
P240/month

Personnel
Economic Relief
Allowance
(PERA)
Additional
Compensation
Allowance
Productivity
Incentive Pay
Year-End Bonus
and Cash Gift
Laundry
Allowance
Given to all PNP personnel
Given to all PNP personnel
One-time incentive pay
which is given to all PNP
personnel. The rate is based
on the Individual
Performance Efficiency
Rating (IPER).
Given to all PNP personnel.
An allowance intended to
defray the laundry costs of
the PNP uniformed
personnel.
NBM Nr 88 dtd
February 24, 1999
NBM Nr 88 dtd
February 24, 1999
and
Fiscal Directive Nr
2006-04 dtd Mar
9, 2006
DBM Cir Letter 3-
97 dtd Jan 31,
1997
DILG Memo dtd
May 6, 1999
P500/month
P1,500/month
P2,000/annum (VS)
1,500/annum (S)
The rate is equivalent to
one month Base
Pay/salary plus P5,000
cash gift.
PCO = P60/month
PNCO = P30/month
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Table 3.3 Amount of Regular Monthly Allowances of PNP Uniformed Personnel
(by Salary Grade)
Salary
Grade
RANK
Qtrs Allws Subs Allws
Clothing
Allws
Hazard
Pay
PERA
Add’l Comp
Laundry
Allws
30 DIR GEN 1,500.00 2,700.00 200.00 240.00 500.00 1,500.00 60.00
29 DDGEN 1,300.00 2,700.00 200.00 240.00 500.00 1,500.00 60.00
28 DIR 1,200.00 2,700.00 200.00 240.00 500.00 1,500.00 60.00
27 CHIEF SUPT 1,050.00 2,700.00 200.00 240.00 500.00 1,500.00 60.00
26 SSUPT 900.00 2,700.00 200.00 240.00 500.00 1,500.00 60.00
25 SUPT 800.00 2,700.00 200.00 240.00 500.00 1,500.00 60.00
24 CHIEF INSP 700.00 2,700.00 200.00 240.00 500.00 1,500.00 60.00
23 SINSP 650.00 2,700.00 200.00 240.00 500.00 1,500.00 60.00
22 INSP 600.00 2,700.00 200.00 240.00 500.00 1,500.00 60.00

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19 SPO4 500.00 2,700.00 200.00 240.00 500.00 1,500.00 30.00
18 SPO3 500.00 2,700.00 200.00 240.00 500.00 1,500.00 30.00
17 SPO2 500.00 2,700.00 200.00 240.00 500.00 1,500.00 30.00
16 SPO1 450.00 2,700.00 200.00 240.00 500.00 1,500.00 30.00
14 PO3 450.00 2,700.00 200.00 240.00 500.00 1,500.00 30.00
12 PO2 400.00 2,700.00 200.00 240.00 500.00 1,500.00 30.00
10 PO1 400.00 2,700.00 200.00 240.00 500.00 1,500.00 30.00
(c)
Collateral Allowances of PNP Uniformed Personnel. Those which are
given to any PNP member subject to certain conditions for entitlement.
Table 3.4 Collateral Allowances of PNP Uniformed Personnel
Particulars Description Authority Rate
Incentive
NCRPO/
CAPCOM
Pay
Incentive Pay
Legal Service
Incentive Pay
Medical & Dental
Specialist Pay
Given to uniformed personnel
assigned in the five (5)
Districts Command, field
force companies and/or at
NCRPO Hqs provided they
are not in detail or detached
service status.
Given to PNP officers
assigned in the PNP Legal
Service as Inspectorate
Legal Officers (Lawyers).
Given to all PNP officers of the
medical, dental, veterinary and
nurse corps who are on active
duty assigned in any PNP
hospitals,/dispensaries/ clinics.
This pay applies only to nonofficers
personnel of the PNP
who are not assigned in critical
areas and have demonstrated
efficiency and effectiveness
through skills, aptitudes,
training experience and
knowledge of specific police
duties or specialties. This pay
is classified by class.
NAPOLCOM
RES Nr 91-18
dtd Oct 21,
1991
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
P75/month
P200/month
P200/month
1st Class = P450/mo
2nd Class = P390/mo
3rd Class = P330/mo
4th Class = P270/mo
5th Class = P210/mo
6th Class = P150/mo
7th Class = P120/mo
8th Class = P90/mo
9th Class = P60/mo

Particulars Description Authority Rate
Civil Disturbance
Control
Subsistence
Allowance
An additional subsistence
allowance over and above
the regular subsistence
allowance given to support
the meal requirement of PNP
uniformed personnel who are
directed by official orders to
undertake CDC operations
P30/day
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Sea Duty Pay
This pay applies to all PNP
personnel assigned with the
PNP Maritime Group or any
PNP unit requiring such
personnel to be on board
any other watercraft/vessel
for the purpose of rendering
continuous official duties for
not less than fifteen (15)
days per month.
NAPOLCOM
Res Nr 91-18
dtd Oct 21, 1991
25% of base pay/month
Hospital Subsistence
Allowance
Special Clothing
Allowance
An additional subsistence
allowance over and above the
regular subsistence allowance
of PNP uniformed personnel
who are officially admitted,
confined and treated as inpatient
in any PNP hospital.
Given to uniformed personnel
of the PNP whose frequent
appearances in public affairs or
frequent attendance to
ceremonies and who are
assigned in units/activities
requiring the wearing of
presentable uniform at all
times. It is also given to PNP
uniformed personnel assigned
to special duties as aide-decamp,
escorts and honor
guards.
NAPOLCOM
Res Nr 91-18 dtd
Oct 21, 1991
NAPOLCOM
Res 91-18 dtd
Oct 21, 1991
P30/day
Officers:
P300/annum
Non-Officers:
P150/annum
Additional amount is
given yearly for
maintenance
Officers:
P80/annum
Non-Officers:
P40/annum
Particulars Description Authority Rate
Winter Clothing
Allowance
An allowance given to all
uniformed personnel of the
PNP who will undergo
foreign schooling/training to
support the expenses in
procuring the required winter
clothing abroad
NAPOLCOM
Res Nr 91-18
dtd Oct 21, 1991
$300

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Combat Duty Pay
Hardship Allowance
Training Subsistence
Allowance
Instructors Duty Pay
A special combat allowance
in addition to base pay for
uniformed personnel of the
PNP who are actually
engaged in police
operations, COIN operations,
crime prevention including
those providing security to
the President and his family.
Given to PNP uniformed
personnel assigned to or on
DS with Loran station and
border crossing station and
other units/stations/site isolated
and inaccessible by any form
of transportation
An additional subsistence
allowance over and above the
regular subsistence allowance
given to PNP uniformed
personnel who are covered
with appropriate orders to
undergo individual or group
training programs and courses
An incentive allowance
provided to all PNP uniformed
personnel assigned in the PNP
training schools/centers or
detailed with PPSC and are
required to teach, convey or
communicate knowledge or
supervise training activities or
conduct researches or perform
duties as training aides in one
or more subjects.
NAPOLCOM
Res Nr 91-18
dtd Oct 21, 1991
NAPOLCOM
Res 91-18 dtd
Oct 21, 1991
NAPOLCOM
Res Nr 91-18 dtd
Oct 21, 1991
This allowance is
classified by category:
Category 1 = P340/mo
Category 2 = P280/mo
Category 3 = P220/mo
PCO = P300
PNCO = P150
P30/day
25 % of the Base Pay
Particulars Description Authority Rate
Flying Pay Given to all duly
accredited PNP pilots
provided they maintain
flying time requirements of
an average of four (4)
hours of aerial flight per
month
Replacement
Clothing
Allowance (RCA)
Given every after three (3)
years of continuous
service to all PNP
uniformed personnel to
replace the initial
gratuitous clothing issued
upon recruitment.
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
NAPOLCOM
Res Nr 96-093
dtd Oct 30,
1996
50% of the 1995 Base
Pay
P10,827.00 every after
three years

SP 05 - 100
Initial Clothing
Allowance
Hospitalization
Expense
Cold Weather
Clothing Allowance
One time allowance given in
kind to new recruits of the
PNP upon entry in the PNP
service.
Reimbursement of
Hospitalization expenses
incurred by the PNP
uniformed personnel shall
be limited to medical
services, medicines and
medical supplies that are not
available in the PNP Medical
Facility and are not within
the authorized benefits
provided by Philhealth.
Additional allowance given
to all uniformed personnel
assigned in cold places
where cold weather clothing
is necessary
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
New Recruits:
P11,247.00
Initial amount of
P1,000/year
Annual maintenance
fund of P300 thereafter
Particulars Description Authority Rate
Hazardous Duty
Pay
Radiation Hazard
Pay
Allowance to given to PNP
uniformed personnel for
exposure to particular
occupational hazards or
elements, or hazardous jobs
involving high risk of losing
life, limbs or likely
deterioration of health.
Incentive pay for PNP
skilled personnel whose
nature of work subject
themselves to the hazards
of over exposure to radio
active elements.
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
50% of Base Pay
Must not exceed 15%
of the base pay
authorized by rank
Laundry
Allowance
Intended to defray the
laundry costs of PNP
uniformed personnel
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
Officers:
P60/month
Non-Officers:
P30/month
Burial Allowances
Monetary assistance to the
bereaved family of a PNP
uniformed personnel in the
event of his death,
NAPOLCOM
Res Nr 91-18
dtd Oct 21,
1991
Dir Gen to CSUPT
P3,000
SSUPT to CINSP
P2,500

SP 05 - 100
regardless of the
circumtances.
SINSP to INSP
P2,000
PNP Cadet
P1,500
Non-Officer
P1,200
Regular Monthly Salary of PNP Non-Uniformed Personnel.
Table 3.5 Monthly Salary of PNP Non-Uniformed Personnel
(by Salary Grade)
Salary
Grade
Step 1
Step
2
Step 3 Step 4 Step 5 Step 6 Step 7 Step 8
1 5,590 5,730 5,873 6,020 6,171 6,325 6,483 6,645
2 6,094 6,246 6,402 6,563 6,725 6,894 7,066 7,244
3 6,643 6,808 6,977 7,153 7,330 7,515 7,701 7,895
4 7,174 7,352 7,536 7,724 7,918 8,116 8,318 8,526
5 7,747 7,941 8,139 8,342 8,551 8,765 8,984 9,209
6 8,367 8,576 8,791 9,010 9,236 9,467 9,703 9,946
7 8,953 9,175 9,405 9,640 9,882 10,128 10,382 10,643
8 9,580 9,819 10,064 10,316 10,573 10,837 11,109 11,386
9 10,250 10,506 10,769 11,039 11,315 11,596 11,888 12,183
10 10,933 11,207 11,486 11,774 12,068 12,371 12,680 12,997
11 11,589 11,878 12,175 12,478 12,792 13,112 13,440 13,774
12 12,284 12,591 12,906 13,229 13,559 13,899 14,245 14,601
13 13,021 13,347 13,680 14,022 14,372 14,732 15,101 15,477
14 13,801 14,147 14,500 14,863 15,235 15,616 16,006 16,405
15 14,630 14,995 15,370 15,754 16,148 16,553 16,965 17,391

SP 05 - 100
16 15,508 15,895 16,292 16,701 17,117 17,546 17,985 18,434
Salary
Grade
Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8
17 16,438 16,849 17,270 17,701 18,146 18,599 19,064 19,540
18 17,425 17,861 18,307 18,765 19,235 19,714 20,208 20,713
19 18,471 18,932 19,405 19,891 20,389 20,898 21,420 21,955
20 19,579 20,068 20,569 21,085 21,612 22,152 22,705 23,274
21 20,361 20,871 21,393 21,927 22,475 23,036 23,614 24,203
22 21,176 21,705 22,248 22,804 23,375 23,959 24,558 25,171
23 22,022 22,573 23,139 23,717 24,308 24,917 25,540 26,179
24 22,905 23,477 24,065 24,665 25,284 25,915 26,563 27,227
25 23,821 24,417 25,026 25,653 26,293 26,951 27,624 28,316
26 24,773 25,392 26,028 26,678 27,345 28,028 28,730 29,448
27 25,764 26,409 27,070 27,745 28,438 29,150 29,878 30,626
28 26,795 27,465 28,152 28,855 29,576 30,315 31,074 31,851
29 27,866 28,564 29,277 30,009 30,760 31,529 32,317 33,124
30 31,763 32,557 33,372 34,205 35,060 35,937 36,835 37,755
31 44,468 45,580 46,718 47,886 49,083 50,311 51,568 52,857
32 50,820 52,091 53,393 54,728 56,096 57,498 58,936 60,409
33 63,525
Regular Allowances of PNP Non-Uniformed Personnel.
(1) Additional Compensation - P1,500.00 per month.
(2) PERA – P500.00 per month.
(3) Clothing Allowance – P4,000.00 per year.