REVENUE MEMORANDUM ORDER NO. 25-2023 issued on July 4, 2023 prescribes the policies, guidelines and procedures in the preparation and processing of payroll in the National Office and Regional Offices using the new Nationwide BIR Payroll System (NBPS).
            The new NBPS has full integration modules which has the capability to accurately capture personnel information necessary for the processing of the payroll and generation of reports. It can generate the weekly or semi-monthly General Office Payroll (GOP) for the Salaries, Personnel Economic Relief Allowance (PERA), Representation Allowance and Transportation Allowance (RATA) including other monetary bonuses and incentives. NBPS has the following Modules:
               Personnel
               Payroll
               Reports
               Approval
               Admin
              Encoding and updating of personnel information which includes adding, editing and viewing in the Personnel Module in the NBPS shall be the responsibility of the concerned sections of the Personnel Division (PD) for National Office and Administrative Human Resource Management Division (AHRMD) for Regional Offices. The updates shall be based on the documentary requirements received by PD/AHRMD on or before the 12th day of the month.
                 It shall be immediately encoded in the NBPS as recommended by concerned Section Chiefs for approval of the Division Chief/Assistant Division Chief of PD/AHRMD. Documents received after the cut-off date shall be included in the succeeding GOP. If the 12th day of the month falls on a Saturday, Sunday or Holiday, the next working day shall be considered as the new cut-off date.
                   Updates on mandatory government deductions and other loans authorized to be deducted by the BIR shall be the responsibility of the concerned section of the Accounting Division/Finance Division (AD/FD). The updates shall be done prior to the processing of the monthly GOP and must be supported with the following documents:
               a. Letter request from employees
               b. Billing from GSIS/PAG-IBIG
               c. Other billing deductions/loans
              Authorized 3rd party (such as BIR MPC, BIRSALA, BIREA) shall submit signed hard and soft copy of contribution/deduction for each employee for uploading/encoding to GOP by AD/FD respectively. Request for inclusion of 3rd party deductions for Regional Offices, which are covered by a Memorandum of Agreement, shall be properly endorsed by the Regional Director to the DCIRResource Management Group (RMG) for approval by the Commissioner of
Internal revenue (CIR). For the National Office, it shall be submitted to the DCIRRMG, for approval of the CIR. Only authorized deductions provided under the General Appropriations Act shall be allowed.
               All documentary requirements received by AD/FD on or before the 18th day of the month shall be encoded/uploaded in the NBPS for approval of the Division Chief/ Assistant Division Chief as recommended by the concerned Section Chief of the AD/FD in the NBPS. Documents received after the cut-off date shall be included in the succeeding GOP. If the 18th day of the month falls on a Saturday, Sunday or Holiday, the next working day shall be considered as the new cut-off date.
                    Requests for funding for salaries, PERA and other monetary benefits shall be processed by Payroll Section-Personnel Division (PS-PD). The PD/AHRMD shall generate the GOP for Salaries and PERA for the National Office (NO) and Regional Offices (ROs) respectively every 20th day of the month. The GOP shall be submitted to Budget Division (BD)/FD with the
following basic documentary requirements:
                 a. Obligation Request and Status (ORS)
                 b. Disbursement Voucher (DV)
                 c. Request for Funding
                 d. List of Cancellation
                 e. Summary of Deductions
                 f. Payroll Advice
             The AD/FD shall generate alphalist of deductions/contributions and process based on the received cancellation from the PS-PD/Human Resource Management Section (HRMS-AHRMD) and prepare ORS (for government share only) and process DV for the remittance of deductions/contributions from salaries of NO/RO employees to entities concerned on a monthly basis (e.g. BIR, GSIS, PAG-IBIG, PHILHEALTH, etc.). There shall be no manual adjustments of loans by AHRMD after generation of GOP. The ATM Payroll Register shall be submitted to AD/FD as attachment to the DV. The General Services Division (GSD)/AHRMD forwards the ATM Payroll Register to the Land Bank of the Philippines (LBP) for individual crediting to employees account.
                Supplemental Payroll shall be prepared by PS-PD/HRMS-AHRMD once a month for those employees cancelled in the GOP due to the following reasons:
                a. No more Vacation Leave (VL) credits – not less than five (5) days
                b. Non-submission of Daily Time Records (DTR) – for two (2) months
                c. Leave of Absences Without Pay (LWOP)
                d. Non-submission of required clearances
               Compensation and Benefits Section (CBS)/Information and Records Section (IRS)-PD/HRMS-AHRMD shall prepare a Letter of Cancellation/ Suspension in the GOP/Call-up Memorandum addressed to the employee concerned informing them of the reason of their exclusion/suspension in the GOP.
           The concerned employees shall be required to submit a written reply/explanation on the reason of their excessive absences/tardiness, non-submission of DTR and non-compliance to clearances within five (5) working days upon receipt of the said letter. Documentation and preparation of the Supplemental Payroll shall commence only upon completion of the required documentary requirements (please refer to Section IV. Documentary Requirements of this Order) pursuant to existing COA Circular No. 20121001 dated June 14, 2012/BlR prescribed
guidelines.
         a. For National Office:
             After the 10th day of the month, CBS shall forward within two (2)
             working days the complete documents to PS. Upon receipt of the
             complete documents, PS shall process within five (5) working days the
             Supplemental Payroll.
         b. For Regional Offices:
             After the 10th day of the month, HRMS-AHRMD shall process within
             five (5) working days the Supplemental Payroll with complete
             attachments.
            The Supplemental Payroll, ORS/DV/complete attachments shall be submitted to Budget Division/FD (BD/FD) for funding and processing. All documentary requirements specified herein received after the 10th day shall be processed in the succeeding month.
             If the employee concerned had already accumulated five (5) Vacation Leave credits, CBS-PD/HRMSAHRMD shall prepare a Letter of Inclusion/ Resumption in the General Office Payroll. In case of salary overpayment of employees included in the Supplemental Payroll, the PD/AHRMD shall compute the money value of overpayment, for validation by AD/FD.
               Employees with Preventive Suspension Order shall be included in the next GOP after serving their preventive suspension in compliance with Personnel Adjudication Division (PAD) Memorandum. Likewise, if the employee concerned had already submitted the required clearances with attachments, CBS/IRSPD/HRMSAHRMD shall prepare a Letter of Inclusion/Resumption in the GOP informing them of their inclusion in the next GOP.
               Payroll registers for both the National and Regional Offices shall be generated, downloaded and printed using the new NBPS:
               a. Salary Payroll Register
               b. PERA Payroll Register
               c. Deduction List Register
               d. Payslips
               e. Alphabetical List of Employees
            All Heads of Offices must ensure that all employees under their jurisdiction must have their official BIR email address. Employees shall receive an email notification regarding the printing of their own individual payslip. In cases where there are no assigned desktop computers, email addresses can be installed/configured in the computer of the designated and authorized Administrative Officer of the office or the Section Chief of the concerned employee
using his/her own log-in username and password, subject to the BIR’s Data Privacy Guidelines.
For authentication of the payslip, it shall be the responsibility of the employee concerned and the Chief, PD/AHRMD to certify the correctness of the generated payslip.
               Based on the generated reports from the NBPS, GOP for other monetary benefits shall be prepared within five (5) working days by PS-PD/HRMS-AHRMD based on existing Department of Budget and Management (DBM) issuances/Memorandum of CIR and shall be submitted with ORS/DV/complete attachments to BD/FD pursuant to existing DBM/COA/BIR prescribed guidelines:
              a. Uniform and Clothing Allowance
              b. Mid-year Bonus
              c. Year-End Bonus and Cash Gift
              d. Productivity Enhancement Incentive
              e. Performance-Based Bonus
              f. Service Recognition Incentive
             g. Anniversary Bonus
             h. Loyalty Pay Award
             i. Step Increments — length of service/meritorious performance
             j. Other Benefits
             For employees entitled to Performance-Based Bonus (PBB) submitted by various offices to PD/AHRM, the PBB Payroll Advice shall be prepared by PS/HRMS within five (5) working days upon receipt of the eligibility/entitlement from the Inter-Agency Task Force with complete attachments.
             Representation Allowance and Transportation Allowance (RATA) Payroll shall be prepared by PD/AHRMD on or before the 15th day of the following month upon receipt of the following required documents:
           a. DTR – with complete entries
           b. Certificate of Actual Performance and Expenses Incurred
               (reimbursable)
           c. List of Official Vehicles
             Pursuant to DBM National Budget Circular No. 548 dated May 15, 2013, the authorized monthly rates for RATA shall be prescribed under the pertinent provisions of the annual General Appropriations Act. The rationalized schedule on the grant of RATA is hereby prescribed as follows: