Payroll

Hand-written entries shall be duly initialed by the head of office or by the Security Guard on duty (if the basis of the handwritten entry is the Security Guard’s logbook) and supported by appropriate documents, such as, but not limited to, the following:

• Locator Slip

• Photocopy of logbook used as basis of the handwritten entry

• Appropriate Office Order (such as, but not limited to, Special Order, Travel Order, Authority, Certificate of Appearance/Attendance, etc.)

Mandatory Documentary Requirement for Salary / Wages as prescribed  under COA Circular No. 2012-001 dated June 14, 2012

Initial Salary Payment Documentary Requirements

• Certified true copy of duly approved Appointment

• Certified true copy of Oath of Office

• Certificate of Assumption to duty

• Statement of Assets, Liabilities and Net Worth as of the assumption date

• Approved DTR for the period covered

• Bureau of Internal Revenue (BIR) withholding certificate (Forms 1902 and 2305). Kindly coordinate with the Accounting Department.

• Copy of ATM Card / Account Number

Additional Requirements for Contractual / Casual Employees

• Certification that the activities /services rendered cannot be provided by regular or permanent personnel

• Accomplishment Report

Additional Requirements for Transferees

• Clearance from money, property and legal accountabilities from the previous office

• Certificate true copy of pre-audited disbursement voucher of last salary from previous agency and / or Certification by the Chief Accountant of last salary received from previous office duly verified by the assigned auditor thereat

• BIR Form 2316 (Certificate of Compensation Payment / Tax Withheld)

• Certificate of Available Leave Credits

• Certificate of Leave Without Pay (LWOP)

• Service Record

Additional Requirements for former MOA

• Certification of Last Salary received as MOA

Additional Requirements for re-employed personnel (with gap in service)

• Certification Certificate from previous employer

Salary Differential due to promotion and / or Step Increment

• Certified true copy of approved appointment in case of promotion or Notice of Salary Adjustment in case of step increments / salary increase

• Certificate of Assumption

• Approved DTR or certification that the employee has not incurred leave without pay

Last Salary

• Clearance form money, property and legal accountabilities

• Approved DTR

Contract of Service / MOA Workers

• Copy of Duly Notarized Contract

• Certification of Availability of funds

• Daily Time Record (DTR)

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