FINANCIAL UNIT

SUPERVISION
PMAJ MARIA ROSARIO S CALUSOR
Chief, Pay and Allowances Section, Disbursement Division
Topics
1. Financial facts for a Police Officer
2. What Financial Transactions to Avoid?
3. Proper Financial Mindset
4. Opportunities to Increase Income
5. Workshop on How to Prepare Personal
Financial Plan

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1 FINANCIAL FACTS FOR A
POLICE OFFICER

5 Directorate for Comptrollership, PNP

A. Salary, Pay and Regular Allowances

1. Basic Pay - primary cash compensation for work performed, excluding any other payments,
allowances and fringe benefits by an employee paid on a monthly basis.

Effective January 1, 2019, the modified Base Pay Schedule for Uniformed Personnel of the PNP:

Rank Monthly Base Pay Rank Monthly Base Pay

Pat 29,668.00 PLT 49,528.00
PCpl 30,867.00 PCPT 56,582.00
PSSg 32,114.00
PMSg 33,411.00 PMAJ 62,555.00
PSMS 34,079.00 PLTCOL 71,313.00
PCMS 34,761.00 PCOL 80,583.00
PEMS 38,366.00 PBGEN 91,058.00
PMGEN 102,896.00
PLTGEN 125,574.00

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a. Basic Salary and Regular Allowances

Aside from the base pay, all police officers are entitled to receive
longevity pay equivalent to 10% of Base Pay for each 5 years
service; compounded every 5 years but not exceeding 50% of the
base pay and the regular allowances.
Long Pay Percentage
1st 10% of Base Pay
2nd 21% of Base Pay
3rd 33.10% of Base Pay
4th 46.41% of Base Pay
5th 50% of Base Pay

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a. Basic Salary and Regular Allowances

Regular Allowances:
- given regularly and are common to all uniformed PNP
members in addition to the basic salary (that is Base Pay and
Longevity Pay) as provided for in Section 71 of RA 6975.

These allowances are included in the regular pay check for which
a pay slip is issued indicating payment of such allowances in a
given month to the payee

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 a. Basic Salary and Regular Allowances
Regular Allowances
1. Quarters Allowance - given to officers and non-officers who are not provided with living
quarters, housing PNP units of living quarters thru the auspices of the PNP where their families
can be accommodated.
Rank Rate per month Rank Rate per month
PGEN P1,500.00 PEMS P500.00
PLTGEN P1,300.00 PCMS P500.00
PMGEN P1,200.00
PSMS P500.00
PBGEN P1,050.00
PMSg P450.00
PCOL P900.00
PSSg P450.00
PLTCOL P800.00
PCpl P400.00
PMAJ P700.00
PCPT P650.00 Pat P400.00

PLT P600.00

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 a. Basic Salary and Regular Allowances
Regular Allowances
2. Regular Subsistence Allowance - given to all uniformed PNP members to
defray the cost of their daily regular meals. This allowance is given at a rate
of P150 per day paid monthly. (Approved Congress Jt.Res. 3/27/2015)

3. Clothing Allowance - given to cover the cost of maintaining uniforms that

PNP members must wear daily. This is paid at a rate of P200 per month for
both officers and non-officers.

4. Hazard Pay - allowance given as a basic occupational hazard pay considering

that law enforcement being a hazardous occupation at the rate of P540 per
month. (Approved Congress Joint Res. 1, s 2018)

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 a. Basic Salary and Regular Allowances
Regular Allowances
5. Personnel Economic Relief Allowance (PERA) - given to all uniformed personnel to
include cadets of PNPA. This additional allowance is at P2000 per month and is
incorporated in the monthly paycheck of all concerned. (DBM Budget Circular No.
2009-3)

6. Laundry Allowance - money intended to defray the cost of PNP personnel whose
frequent appearances in public affairs or frequent attendance at ceremonies and
who are assigned to units/activities that require wearing of presentable uniform a
all times.
RATE: Officers - P60/month
Non-officers - P30/month
(Office of the Pres. Memo dated August 28, 1997)

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b. Collateral Allowances Hospital Subsistence Allowance

CDC Additional Subsistence Allowance

Training Subsistence Allowance

Combat Duty Pay

(NAPOLCOM Res.91-18)
Hazardous Duty Pay

Incentive Pay
 Given in additional to regular allowance; and
Instructor’s Duty Pay
 Subject to certain conditions. Specialist Pay

Flying Pay

Sea Duty Pay

Cold Weather Clothing Allowance

Initial Clothing Allowance

Replacement Clothing Allowance

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b. Collateral Allowances

1. Hospital Subsistence Allowance

All uniformed personnel of the PNP who are officially admitted,

confined and treated as in-patient in any PNP hospital and/or
dispensaries.

Authorized Rate: Php 30/day

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b. Collateral Allowances

2. CDC/ Additional Subsistence Allowance

An additional subsistence allowance over and above the regular

subsistence allowance of PNP personnel given to support the
meal requirement of PNP Uniformed personnel engaged in any
Civil Disturbance Control Operations

Authorized Rate: Php 30/day

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b. Collateral Allowances
3. Training Subsistence Allowance

This allowance is given to officers and non-officers who are

covered with appropriate orders to undergo individual or group
training program.

Authorized Rate: Php 30/day

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b. Collateral Allowances

4. Combat Duty Pay

Officers and enlisted personnel of the PNP performing combat duties/activities
engaged in actual police operations. (85% of the Unit’s Strength)
Rate: P3,000.00/mo (for each individual)

Combat Incentive Pay

PNP personnel who figure directly in actual combat against members of various
insurgent, terrorist and lawless elements. Combat Incentive shall be over and
above the Combat Duty Pay of P3,000.00 for qualified PNP pers. (60% of the
Unit’s Strength)

Rate: P300.00/day shall not exceed (P3,000.00) per month

*References: DBM Circular No. 2016-6 and E.O. No. 3 dated Sept 26, 2016

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b. Collateral Allowances
5. Hazardous Duty Pay

It is an allowance given to PNP uniformed Personnel for

exposure to particular occupational hazard or elements, or
hazardous involving high risks of losing life, limbs or likely
deterioration of health.

Authorized Rate: 50% of the base pay authorized by rank.

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b. Collateral Allowances
5. Hazardous Duty Pay
To qualify, PNP personnel must be performing or undertaking the following:
• Deep Sea Diving
• Mine Sweeping
• Handling Armory, disarming or disposal of fuses, bombs, mines, torpedoes, booby traps and
lethal devices
• Renovation of primer, booster, fuses in similar devices which contain sensitive explosives
• Preparation, handling or testing lethal materials or devices
• Testing of new and dangerous equipment
• Under water demolitions
• Handling of lethal agents such as nerve gases, blood gases, blister gases and other lethal
biological and chemical gases.

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b. Collateral Allowances

6. Incentive Pay

This incentive pay for members (licenses) of the Medical, Veterinary,

Dental is given to Medical, Dental and Nursing and Legal Profession
who joined the PNP.

Authorized Rate: Php 200 monthly to be incorporated in the

monthly pay check

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b. Collateral Allowances
7. Instructor’s Duty Pay

Allowance provided to all PNP uniformed personnel assigned in PNP

Training Schools/Centers or detailed with the PPSC and are required to
teach, convey or communicate knowledge or supervise training activities
or conduct researches or perform duties as training aids in one or more
subjects.

Authorized Rate:
25% of Base Pay- Actual teaching activities
10% of Base Pay for those assisting in classroom or field teaching

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b. Collateral Allowances
8. Specialist Pay
This pay applies to deserving non-officer personnel of the PNP who are not assigned in critical
areas and have demonstrated efficiency and effectiveness through skills, aptitudes, training,
experiences and knowledge of specific police duties or specialties
Authorized Rate Per Month
1st Class P150.00
2nd Class P130.00
3rd Class P110.00
4th Class P90.00
5th Class P70.00
6th Class P60.00
7th Class P40.00
8th Class P30.00
9th Class P20.00

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b. Collateral Allowances
9. Flying Pay

All PNP Pilots and crew of aircrafts, whose duty requires regular
and frequent aerial flights.

Authorized Rate: 50% of Base Pay

All duly accredited PNP pilots provided they maintain flying time
requirements of an average of four (4) hours of aerial flight per
month.

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b. Collateral Allowances
10. Sea Duty Pay

Given to all PNP personnel who are assigned in PNP units

activated for law enforcement duties in our inland (lakes and river
system) and coastal/territorial waters.

Authorized Rate: 25% of Base Pay

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b. Collateral Allowances
11. Cold Weather Clothing Allowance

This additional allowance is given to all uniformed personnel assigned in

cold places (as prescribed in NAPOLCOM Reso 91-18) where cold
weather clothing is necessary if not required.

Authorized Rate:
Initial Amount - Php1,000.00
Annual Maintenance Fund - Php300.00

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b. Collateral Allowances
12.Initial Clothing Allowance

This is given once in kind to new recruits of the PNP upon entry in
the PNP service. The rates of clothing allowance shall depend
upon the amount of the items to be granted and/or the prevailing
market price.

Authorized Rate: Php20,000.00 (effective Jan 1, 2016)

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b. Collateral Allowances

13.Replacement Clothing Allowance

This additional compensation is provided to all PNP members. This

is intended to replace the initial gratuitous clothing issued to them
upon recruitment. Given every after 3 years to all PNP personnel.

Authorized Rate: Php 14,000.00

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c. Authorized Deductions

These are deducted from the salaries and other benefits of the
PNP personnel for the payment of an individual employee’s
contributions or obligations i.e.:
 

1. Philhealth
2. Pag IBIG
3. Withholding Tax
4. Special Group Term Insurance (SGTI)

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Mandatory & Optional Deductions

Mandatory
 GSIS PREMIUM
 HDMF (PAG-IBIG FUND)
 PHILHEALTH
 SPECIAL GROUP TERM INSURANCE (SGTI)
 WITHHOLDING TAX

Optional
 OTHER DEDUCTIONS PAID TO GOVERNMENT AND PRIVATE
FINANCIAL INSTITUTIONS SPECIFICALLY ALLOWED BY EXISTING
LAWS AND PNP REGULATIONS

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d. Net Take Home Pay

Likewise, it is important to note that an employee’s monthly

NTHP should not be lower than Five Thousand Pesos
(Php5,000.00) as provided for by Section 47 of the General
Appropriations Act of FY 2020.

Check latest gaa regarding minimum take home pay

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Process Flow (PS Claims)

Unit UNIT ENDORSEMENT

Validation
Unit / Office
VALIDATION OF ACTIVITY

• RECEIVES REQUIRED DOCUMENTS

DPRM • PROCESS CLAIMS AND PREPARES INDORSEMENT TO PS
SECTION, FISCAL DIVISION

DC RELEASE OF FUND

FS / RFSO FUNDING (LDDAP-ADA OR CHECK)

Landbank CREDITING TO INDIVIDUAL ATM ACCOUNT

Personnel

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 FINANCIAL INFORMATION MANAGEMENT DIVISION

THE NEW PNP

SALARY SYSTEM

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New PNP Salary System

Two Modules:
 Payroll Management System (PMS)
 Salary Deduction and Loan
Information System (SDLIS)

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Payroll Management System (PMS)
 Records the payment of other Collateral Allowances:
 CDP/CIP
 Rice Subsidy

 Records the payment of Bonuses:

 Midyear Bonus
 Year End Bonus
 Performance Based Bonus (PBB)
 Productivity Enhancement Incentive (PEI)
 Records the payment of Salary and Long Pay Differential:
 Rank Promotion for UP
 Long Pay Differential
 Promotion for NUP

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PNP Salary System Process Flow
E-TRANSFER OF DATA
(PAIS, RMD)

UPLOAD PAIS DATA

TO FS SERVER

UPLOADING OF BILLING AND OTHER

DEDUCTIONS

GENERATE SALARY FILE

PRINTING OF FUNDING WARRANT AND

OTHER REPORTS

GENERATE SOFT COPY TO LANDBANK

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Sample Payee’s Copy of Payslip

PAYEE’S COPY
0000
No. YYYYMMDD0000

RANK FIRST NAME MIDDLE NAME LAST NAME O-12345

MM/DD/YYYY X XXXXXXXXXXX
MM/DD/YYYY MM/DD/YYYY XXX-XXX-XXX MMM YYYY

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Salary Matrix for Uniformed Personnel
Rank Base Pay Quarterly Subsistence Clothing Hazard PERA Laundry
Allowance Allowance Allowance Pay Allowance
PGEN 149,785.00 1,500.00 4,500.00 200.00 540.00 2,000.00 60.00
PLTGEN 125,574.00 1,300.00 4,500.00 200.00 540.00 2,000.00 60.00
PMGEN 102,896.00 1,200.00 4,500.00 200.00 540.00 2,000.00 60.00
PBGEN 91,058.00 1,050.00 4,500.00 200.00 540.00 2,000.00 60.00
PCOL 80,583.00 900.00 4,500.00 200.00 540.00 2,000.00 60.00
PLTCOL 71,313.00 800.00 4,500.00 200.00 540.00 2,000.00 60.00
PMAJ 62,555.00 700.00 4,500.00 200.00 540.00 2,000.00 60.00
PCPT 56,582.00 650.00 4,500.00 200.00 540.00 2,000.00 60.00
PLT 49,528.00 600.00 4,500.00 200.00 540.00 2,000.00 60.00
PEMS 38,366.00 500.00 4,500.00 200.00 540.00 2,000.00 30.00
PCMS 34,761.00 500.00 4,500.00 200.00 540.00 2,000.00 30.00
PSMS 34,079.00 500.00 4,500.00 200.00 540.00 2,000.00 30.00
PMSg 33,411.00 450.00 4,500.00 200.00 540.00 2,000.00 30.00
PSSg 32,114.00 450.00 4,500.00 200.00 540.00 2,000.00 30.00
PCpl 30,867.00 400.00 4,500.00 200.00 540.00 2,000.00 30.00
Pat 29,668.00 400.00 4,500.00 200.00 540.00 2,000.00 30.00

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2 WHAT FINANCIAL
TRANSACTIONS TO AVOID?

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What to avoid and Clues for Spotting Scams

1. Bigger and Faster Profits

• Offers 20% to 300%
• Too good to be true
 Real investments grow at a pace of 7-9% p.a. over a long-term

2. Less risk and less effort

 Real wealth requires planning, hard work and guts

3. Something Special that genuine investments don’t offer

• Secret offer, inside information, new techniques

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What to avoid and Clues for Spotting Scams

4. More urgent than real thing

• Says, don’t miss it out, act quickly
• They want to grab your money before you can diligently
check it.

5. Offered by a stranger
• From overseas, unsolicited, wealth creation seminars, or
through grapevine

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3 PROPER FINANCIAL
MINDSET

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a. Keys to Financial Success

In his book “Wealth Within Your Reach”, Francisco J Colayco explained that
the key to financial success lies in knowing the following:
1. What your financial needs are
2. How to plan to meet those needs
3. How to manage your earnings and expenses

The End Goal is Financial Independence

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b. Three Basic Laws of Money

Rose Fausto, a Behavioral Economist underscored

the three basic laws of money in her book FQ, the nth
Intelligence (Financial Intelligence Quotient) as follows:
 
First is Create a Budget!

a. Pay yourself First

• Prioritizing self by saving up
• Income – Savings = Expenses

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b. Three Basic Laws of Money
b. Get only into a business that you understand and seek
advice only from competent people
• Consider your own core competencies
• Be aware of your gifts and passion
 
c. Make your gold work for you 
• Make an army of golden slaves before you buy luxury
• Delay gratification not only to enjoy the magic of compounding
but to add to the thrill of finally enjoying luxury

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4 OPPORTUNITIES TO
INCREASE INCOME

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Active Income
-  income that comes directly as a result of your
own hard work, skill, talent and time.

Types:
1.Primary; and
2.Additional

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Passive Income
-  income that requires little to no effort to earn and maintain.
Ex:
1. Rentals
2. Bank Deposits
3. Insurance/Investments (Mutual Benefits)
4. Bonds - Liabilities
5. Stocks - Assets

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Financial Planning Pyramid

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5 HOW TO PREPARE
PERSONAL FINANCIAL PLAN

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Financial Formula

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Financial Plan

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DO IT NOW!

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THANK YOU!