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(NAR) VOL. 7 NO. 1 / JANUARY-MARCH 1996
[ DBM CIRCULAR LETTER NO. 95-9, S. 95, December 15, 1995 ]
GRANT OF PERSONNEL ECONOMIC RELIEF ALLOWANCE (PERA) TO SUBSTITUTE TEACHERS
1.0 This Circular Letter is issued to clarify queries relative to the grant of PERA to substitute teachers. It has been noted that there are two (2) categories of substitute teachers, namely, (a) those who are appointed to plantilla items and (b) those who are appointed to non-plantilla items.
The salaries of the substitute teachers appointed to plantilla items are charged against the salaries of itemized positions. On the other hand, the salaries of the substitute teachers appointed to non-plantilla items are charged against the lump-sum appropriation specifically provided for the purpose. With these two (2) categories, conflicting interpretations on the grant of PERA have arisen.
2.0 In view thereof, the following clarifications are issued for the proper guidance of all concerned:
2.1 A substitute teacher is one who is called upon to temporarily take the place of a regular teacher who for one reason or another, cannot perform his or her teaching chores.
2.2 For purposes of the grant of PERA, substitute teachers are categorized as casual employees. As such, the requirement of twelve (12) months of continuous or uninterrupted service referred to under Budget Circular No. 4 and 4.A shall apply.
2.3 In cases where substitute teachers are appointed to plantilla/regular items but remain as substitutes, i.e., temporary replacements, the required twelve (12) months continuous and uninterrupted service shall likewise apply.
3.0 Substitute teachers who are subsequently issued regular appointments to itemized plantilla positions cease to be substitute teachers and are no longer covered by this Circular. As new regular teachers, they are automatically entitled to PERA pursuant to the 2nd paragraph of Item 2.1 of BC No. 4-A.
4.0 Payments made not in accordance with the provisions of this Circular shall be accordingly rectified by the heads of Offices/schools concerned who shall also cause the immediate refund of any excess payment made.
5.0 Please be guided accordingly.
Adopted: 15 Dec. 1995
The salaries of the substitute teachers appointed to plantilla items are charged against the salaries of itemized positions. On the other hand, the salaries of the substitute teachers appointed to non-plantilla items are charged against the lump-sum appropriation specifically provided for the purpose. With these two (2) categories, conflicting interpretations on the grant of PERA have arisen.
2.0 In view thereof, the following clarifications are issued for the proper guidance of all concerned:
2.1 A substitute teacher is one who is called upon to temporarily take the place of a regular teacher who for one reason or another, cannot perform his or her teaching chores.
2.2 For purposes of the grant of PERA, substitute teachers are categorized as casual employees. As such, the requirement of twelve (12) months of continuous or uninterrupted service referred to under Budget Circular No. 4 and 4.A shall apply.
2.3 In cases where substitute teachers are appointed to plantilla/regular items but remain as substitutes, i.e., temporary replacements, the required twelve (12) months continuous and uninterrupted service shall likewise apply.
3.0 Substitute teachers who are subsequently issued regular appointments to itemized plantilla positions cease to be substitute teachers and are no longer covered by this Circular. As new regular teachers, they are automatically entitled to PERA pursuant to the 2nd paragraph of Item 2.1 of BC No. 4-A.
4.0 Payments made not in accordance with the provisions of this Circular shall be accordingly rectified by the heads of Offices/schools concerned who shall also cause the immediate refund of any excess payment made.
5.0 Please be guided accordingly.
Adopted: 15 Dec. 1995
(SGD.) SALVADOR M. ENRIQUEZ, JR.
Secretary
Secretary