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Resolution:Per Diems and Honoraria Guidelines
|Menu||Per Diems and Honoraria Guidelines|
|Approved (5–0) on 4 October 2014.|
WHEREAS, Articles of Incorporation allows the payment of “ × × × reasonable compensation to staff members and consultants for actual and substantive services rendered in the furtherance of the purpose of the Corporation × × × ;”
WHEREAS, Per diem is a daily allowance given for each day an officer or employee was away from his home base or permanent station;
WHEREAS, A person performing essential administrative tasks or fulfilling the purposes of the organization through project activities is also away from his home base or permanent station at work or similarly consumes an equivalent amount of time;
WHEREAS, the Section 30 of the Corporation Code of the Philippines authorizes the granting of reasonable per diems, which is distinguished by law from regular emolument;
NOW THEREFORE, it is hereby RESOLVED, to provide for Per Diems and Honoraria Guidelines, as follows:
- Any person who is performing administrative tasks or is executing ground project activities not otherwise already contracted or hired for the purpose for a specified amount or covered by other payment arrangements is allowed to claim per diems for every four (4) hours of work, regardless of their position in the organization.
- Per diem and honorarium rates, net of applicable withholding taxes, are hereby prescribed as follows:
- Administrative work. The amount of ₱750 for every four (4) hours, but not more than ₱1,500 per day and not more than ₱3,000 per week of per diem may be availed.
- Project activity execution. For project activity execution, honorarium may be as much as ₱1,000 for every four (4) hours, but shall not be more than ₱2,000 per day, provided, that the amount must be commensurate to the work performed as certified and recommended by the project lead.
However, a formally employed (not including self-employed) person, who is necessitated and tasked to execute the ground project activity during his work day may avail of a higher per diem rate, equivalent to his daily salary rate, if he presents a valid document (i.e. recent payslip, certificate of employment with remuneration) reflecting the amount.
- Per diems and honoraria payments may only be made if an allocation is present in the budget.
- Per diems and honoraria payments shall be made only on a reimbursement basis and no cash advance shall be used to claim these aforementioned per diem payments.
- The Treasurer, or if the Treasurer is the claimant, the President, must review the appropriateness of a per diem and honorarium payment, based on duly accepted actual reports or itemization of tasks before a per diem and honorarium payment is approved.
- The Administration Committee may adopt more specific guidelines to assess or measure productivity.
- This resolution shall not preclude the operation of other particular per diem, honorarium or other allowance payment arrangements as approved by the Board based on prevailing industry rates.
- Per diems and honoraria claims on work or task accomplished for up to sixty (60) days prior to the approval of this resolution may be approved based on the above-mentioned guidelines.
- No increase in these rates shall be allowed within one (1) year from the approval of this resolution, and any increase from these prescribed rates must not be exorbitant and must be in full consideration of relevant regulations on non-government organization remuneration, and shall take effect only after a regular election of organization officers shall have taken place.
- G.R. No. L-24632, Lexal Laboratories and Angeles v. National Chemical Industries Workers Union-PAFLU and CIR, 25 SCRA 668 (1968)
- As chief financial and budgetary officer (as per by-laws), the Treasurer is the “primary approving officer of all expenses” under the Expense Policy. The President continues to exercise oversight as the co-signatory for the disbursement of funds