LUPANG HINIRANG

Bayang magiliw
Perlas ng Silanganan
Alab ng puso
Sa dibdib mo'y buhay
Lupang hinirang
Duyan ka ng magiting
Sa manlulupig
Di ka pasisiil.
Sa Dagat at bundok
Sa simoy at sa langit mong bughaw
May dilag ang tula
At awit sa paglayang minamahal.
Ang kislap ng watawat mo'y
Tagumpay na nagniningning
Ang bituin at araw niya
Kailan pa ma'y di magdidilim.
Lupa ng araw
ng luwalhati't pagsinta
Buhay ay langit sa piling mo.
Aming ligaya
Na pag may mang-aapi
Ang mamatay nang dahil sa iyo.

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Panunumpa ng Katapatan sa Watawat

Ako ay Pilipino

Buong katapatang nanunumpa

Sa watawat ng Pilipinas

At sa bansang kanyang sinasagisag

Na may dangal, katarungan at kalayaan

Na pinakikilos ng sambayanang

Maka-Diyos, Makakalikasan,

Makatao at

Makabansa

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 TABLE OF CONTENTS
LUPANG HINIRANG———————————————————————--—1

PANUNUMPA NG KATAPATAN SA WATAWAT——————————--——2

CITY MAYOR’S MESSAGE —————————————————————-3

VICE-MAYOR’S MESSAGE —————————————————————-5

BRIEF HISTORY OF CEBU CITY ———————————————————6

LAW CREATING CEBU CITY—————————————————————8

VISION-MISSION——————————————————————————10

OFFICIAL SEAL AND SYMBOLISM——————————————————11

ORGANIZATIONAL STRUCTURE——————————————————--12

CEBU CITY SERVICES _________________________________________13

CITY OFFICIALS ——————————————————————————16

PART I-EMPLOYEES RESPONSIBILITIES—--——————————17

DRESS CODE FOR GOVERNMENT EMPLOYEES———————————-21

PART II- WORKPLACE DECORUM—–—————————————-23

Code of Ethics —————————————————————————-23

SALN —————————————————————————————–25

Flag raising ——————————————————————————–-26

Use of telephone ————————————————————————–26

IT and Network Policies —————–————————————————27

Other office regulations —————————————————————–30

For Official Use Only ——————————————————————--30

AN ORDINANCE ENACTING THE CODE OF ETHICS OF CEBU CITY

EMPLOYEES——————————————————————————33

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PART III- EMPLOYEE BENEFITS———————————————–47
Omnibus Rules on Leave————————————————————–47
Basic Salary ——————————————————————————51
GSIS Benefits—————————————————————————--53
PAG-IBIG Benefits——————————————————————–––56
PHILHEALTH Benefits——————————————————–—-—–-60
Mandatory Salary Deductions ——————————————————-63
Retirement Benefits———————————————————————66

PART IV-EMPLOYEE TRAINING AND DEVT. PROGRAMS————70

PART V- PERSONNEL MECHANISMS—————————————73

MSP—————————————————————————————73
PRAISE———————————————————————————-74
Performance Evaluation System————————————————--75
Rules of Sexual Harassment——————————————————-76

PANUNUMPA SA KAWANI NG GOBYERNO ———————————-—84

Emergency Hotlines————————————————————————-87

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 FOREWORD

Dear Employee:

Congratulations on your employment with the Cebu City Government! You have
joined a team of over 5,000 public servants who work in various city government
offices, commissions and departments. The Mayor’s Office and the Human Re-
source and Development Office appreciate and support the efforts of all city em-
ployees and acknowledge that it is through your personal contributions that we
are able to provide outstanding services to the constituents of our wonderful city.

As a civil servant, you have unique duties and responsibilities related to your
new position. The Cebu City Government Employee Handbook is designed to
serve as an overview of the personnel rules to help you understand important
rights, responsibilities, benefits, and services you have as an employee of the
City Government of Cebu. Should you have specific questions regarding any
topic in this handbook, you are encouraged to contact the Human Resource and
Development Office.

The City of Cebu is faced with many challenges as we move into the future due
to our explosive growth and changing environment; we are confident that we will
meet these challenges due to the skills and talents of our people. We wish you
success and personal satisfaction in your new career with the Cebu City Gov-
ernment

Yours truly,

TOMAS R. OSMEŇA
Mayor

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 VICE-MAYOR MESSAGE

I wish to congratulate the City Government for this laudable effort to finally come
up with the Cebu City Personnel Handbook. This guide to local government em-
ployment has long been overdue. At least, for now we are leading the right track
towards professionalism in the entire city government organization. This is a
good start that will eventually run the vehicle of Cebu City as second to none.

More power to all servants of this City Government! This indeed so to speak has
helped pick a stone in the desire of the City Government to the realization of its
mission and vision.

MICHAEL L. RAMA
Vice-Mayor

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 HISTORY OF CEBU CITY

Cebu City, the Queen City of the South, shares memories that will surely interest
people. It started from a sleepy fishing village in 1521. Magellan arrived and
planted the wooden cross, which became Cebu’s first symbol of Christianity. The
said cross is now located at the upper Magallanes, a street named after Fer-
nando de Magallanes. He was intrepid Portuguese explorer who made the great
voyage of exploration under the flag of Spain.

In April 3, 1898, General Leon Kilat of Bacong, Negros Oriental, organized a

revolution against the Spanish colonialism. The Spaniards then decided to build
a shelter for themselves. It was Miguel Lopez de Legazpi who insists on building
a fort, which is now famous for being the oldest and smallest fort in the country,
the Fort San Pedro.

However, on December 1898, the Americans beat the Spanish fleet during the
war of Manila Bay. And the fort fell into the native Cebuanos’ hands. With the
American reign in full force in 1901, the Senate Pro Tempore, late President
Sergio Osmena Sr. and the Congressman and majority floor leader in the House
of Representatives, late Senate Manuel Briones took action for Philippine Inde-
pendence.

One of the most unforgettable moments in Cebuano history is the granting of

charter by virtue of Commonwealth Act No. 58 on February 24, 1937. The late
Senator Vicente Rama helped as the author and sponsor of the bill. Elpidio Quir-
ino, as the representative of Manuel Quezon, appointed the mayor and board
members of Cebu City.

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.
In April 1965, Cebuanos focused on Christianity, Don Legaspi and Fray Ur-
daneta ordered to build the San Augustine Church, which is now called the Ba-
silica Minore del Santo Nino, in honor of the first miraculous image of Señior
Santo Nino.

Cebu, which was formerly called as Sugbu, Zebu, Zubu, Sebu, Sibuy and others
by merchants, from a sleeping fishing village, is now one of the most productive
cities in the Philippines. And now that’s something we are certainly proud of!

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 LAW CREATING THE CITY OF CEBU

President Manuel L. Quezon signed the law creating the City of Cebu. On Octo-
ber 20, 1934, Commonwealth Act. No. 58 creating the City of Cebu was ap-
proved. Authored by the late Senator Vicente Rama (who also served as Cebu's
second City Mayor), Commonwealth Act No. 58 provided for the granting of the
Charter of the City of Cebu.

On February 24, 1937, the City of Cebu was inaugurated. The Secretary of Inte-
rior, Hon. Elpidio Quirino, represented President Manuel L. Quezon in the inau-
gural ceremonies. Quirino administered the oath of office to the newly
appointed City Mayor and Members of the Municipal Board. Former Provincial
Treasurer of Cebu, Hon. Alfredo V. Jacinto was sworn into office as the first
Mayor of Cebu. Along with Mayor Jacinto, the following city councilors were
sworn into office by Secretary Quirino: Councilors Manuel Roa (the first Presi-
dent of the Municipal Board), Regino Mercado, Felipe Pacaña, Jose Fortich,
Diego Canizares, Jose P. Nolasco, Leandro A. Tojong and Dominador J. Abella.

Republic Act No. 244, which was approved on June 12, 1948, provided for the
position of Vice Mayor of the City of Cebu. The Vice Mayor was appointed by the
President of the Philippines and must be confirm then by the Commission on
Appointments. First to be appointed Vice Mayor,by virtue of the provisions of
R.A. No. 244, was Hon. Arsenio Villanueva who took his oath of office on July
16, 1948.

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Second appointed Vice Mayor - Hon. Carlos J. Cuizon, on April 9, [Link]
appointed Vice Mayor - Hon. Florentino D. Tecson on January 28, 1954.
One of the most significant amendment to the charter of the City of Cebu (C.A.
No. 58) came with the approval of Republic Act No. 1243 on June 7, 1955. This
particular amendment provided for the election at large, by the qualified voters of
the city in conformity with the provision of the Revised Election Code; of the City
Mayor and Vice Mayor.

The first election of the City Mayor and Vice Mayor was held during the general
election of the provincial and municipal officials on November 8, 1955. Chosen
as Cebu City's first elected City Mayor was the Hon. Sergio Osmeña Jr. with
Hon. Ramon Duterte as the first duly-elected Vice Mayor.

Another very significant amendment to the City Charter, the most significant one
in fact, is provided for in Republic Act. No. 3857, otherwise known as the Re-
vised Charter of the City of Cebu R.A. No.3857"approved on June 10, 1964.

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 CEBU CITY GOVERNMENT
VISION-MISSION

VISION STATEMENT:

The most livable City for all

MISSION STATEMENT:
 To ensure an environmentally friendly,
financially dynamic, pro-active, and self
-reliant City Government

 To have a well-informed and participa-

tive barangays and communities

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 OFFICIAL SEAL AND SYMBOLISM

The official seal of Cebu City is a replica of a rich cultural heri-

tage. The seal features the most famous historical landmark of
the city, the Magellan’s Cross. The cross is in housed in a kiosk
made of thick wood and brick tiles.

This symbolizes the strong foundation of the people’s catholic

faith. Magellan’s Cross is also a symbolism for Cebu being the
oldest city in the country. The black and white tiles represent
the 80 barangays comprising the city of Cebu.

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 ORGANIZATIONAL STRUCTURE

BOARDS, COMMIS-
OFFICE OF THE OFFICE OF
THE VICE-
SIONS AND SPE-
CIAL BODIES CITY MAYOR
MAYOR

OFFICE OF THE CITY ADMINISTRATOR SANGGUNIANG

PANLUNGSOD

OFFICE OF THE OFFICE OF THE CITY OFFICE OF THE OFFICE OF THE

CITY ACCOUNTANT AGRICULTURIST CITY ASSESSOR CITY BUDGET
OFFICER

OFFICE OF THE OFFICE OF THE DEPT. OF VETERI- GENERAL SER-

CITY ENGINEER CITY TREASURER NARY MED. AND VICES OFFICE
FISHERIES

DEPT. OF SOCIAL CEBU CITY MEDI- OFFICE OF THE CITY CITY PLANNING
WELFARE SERVICES CAL CENTER CIVIL REGISTRAR & DEVT. OFFICE

CITY HEALTH HUMAN RESOURCE CITY LEGAL OFFICE DEPT. OF PUB-

DEPT. DEVELOPMENT OFFICE LIC SERVICES

DEPT. OF MANPOWER, CITY BARANGAYS MANAGEMENT INFO. &

DEVT. AND PLACEMENT COMPUTER SERVICES

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 OFFICE OF THE MAYOR
Local Special Bodies
1. City School Board
2. City Health Board
3. City Development Council
4. City Peace and Order Council

Attached Offices and Commissions

1. Cebu City Traffic Operations Management (CITOM)

2. Division for the Welfare of Urban Poor (DWUP)
3. Mayor’s Management Team (MMT)
4. South Road Properties Management Office (SRP)
5. SPRING Office
6. Fort San Pedro
7. Public Information Office
8. Protocol Office
9. Slum Improvement and Resettlement (SIR)
10. Civil Security Unit (CSU)
11. Cebu City Resource and Development Center (CREMDEC)
12. Office of Senior Citizen Affairs (OSCA)
13. Squatters Prevention Encroachment and Elimination Division
(SPEED)

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14. Cebu City Commission for the Welfare and Protection of Children
(CCCWPC)
15. Cebu City Tourism Commission (CCTC)
16. Cebu City Disaster Coordinating Council (CCDC)
17. Cebu City Task Force on Street Children (CCTFSC)
18. Cultural and Historical Affairs Commission (CHAC)
19. Cebu City Sports Commission (CCSC)
20. Cebu City Youth and Development Commission (CCYDC)

21. Commission on Substance Abuse Prevention (COSAP)

22. Bantay Dagat Commission

23. Mobile Patrol Division

24. Parks and Playgrounds Commission
25. Cebu City Women’s and Family Affairs Commission (CCWFAC)
26. Cebu City Public Library
27. City Environmental Sanitation and Enforcement Team (CESET)

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 CEBU CITY SERVICES

FRONTLINE SERVICES

General Description
These are services that answer the basic needs of people under the ju-
risdiction of the city like food, shelter, education, livelihood, and means of
transportation.

Department/Office providing the Service

1. Cebu City Medical Center (CCMC)

2. Cebu City Office on Substance Abuse Prevention (COSAP)

3. Cebu Traffic Operations Management (CITOM)

4. City Agriculture Department (CAD)

5. City Health Department (CHD)

6. City Parks and Playground Commission

7. Department of Engineering and Public Works (DEPW)

8. Department of Manpower Development and Placement (DMDP)

9. Department of Public Services (DPS)

10. Department of Social Welfare Services (DSWS)

11. Department of Veterinary Medicine and Fisheries (DVMF)

12. Division for the Welfare of the Urban Poor (DWUP)

[Link] of the City Civil Registry (OCCR)

14. Public Information Office (PIO)

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 REVENUE GENERATION

General Description
Implementation of taxing and revenue-raising powers of the city govern-
ment in accordance to existing laws on local taxation and fiscal matters.

Departments/Offices
1. City Assessor's Office (CAO)

2. City Treasurer's Office (CTO)

POLICIES AND PLANNING

General Description
The exercise of planning and policy-making responsibility of the local
government unit (LGU).

Department/Office
1. City Administrator

2. Cebu City Public Library (CCPL).

3. City Legal Office (CLO)

4. City Planning and Development Office (CPDO)

5. Sangguniang Panlungod (SP)

6. City Budget Office (CBO)

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 SUPPORT SERVICES

General Description
Services incidental to and in support of the frontline, revenue, and plan-
ning clusters enabling them to carry out their functions more efficiently.

Department/Office

1. Cebu City Resource Management and Development Center

(CREMDEC)

2. General Services Office (GSO)

3. Internal Control Office (ICO)
4. Management Information and Computer Services (MICS)
5. Office of the City Accountant

6. Office of the Secretary to the SP

7. Office of the Mayor Executive Staff

8. Human Resource Development Office (HRDO)

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 CEBU CITY OFFICIALS

Cebu City Mayor

HON. TOMAS R. OSMEŇA

Cebu City Vice- Mayor

HON. MICHAEL L. RAMA

NORTH DISTRICT SOUTH DISTRICT

CHRISTOPHER I. ALIX
RODRIGO A. ABELLANOSA

NESTOR D. ARCHIVAL, SR.

RAUL D. ALCOSEBA

HILARIO R. DAVIDE, III ARSENIO C. PACAÑA

EDWIN R. JAGMOC GERARDO A. CARILLO

SYLVAN B. JAKOSALEM JOSE C. DALUZ III

EDGARDO C. LABELLA EDUARDO R. RAMA, JR.

AUGUSTUS G. PE, JR. ROBERTO A. CABARUBIAS

LEA OUANO-JAPSON RICHARD [Link]ÑA

EUGENIO F. FAELNAR SR. RENGELLE N. PELAYO

ABC PRESIDENT SKF PRESIDENT

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 PART I- EMPLOYEE RESPONSIBLITIES

GOVERNMENT WORKING HOURS

 FORTY HOUR WORK WEEK

All employees are required to render eight (8) hours a day for five (5)
working days a week or a total of forty (40) hours a week, exclusive of
time for lunch.

 FLEXIBLE WORKING HOURS (FLEXITIME)

A flexi-time schedule is allowed subject to the recommendation of your

department head and approval of the City Mayor or vice mayor as the
case may be.

This allows you to start working nor earlier than 7:00 am and end working
not later than 6:00 pm

You should work for eight hours a day for five(5) days a week with a total
of forty (40) hours.

 OVERTIME SERVICES

You may be required to render service beyond the eight hour a day sched-
ule.

This may be done not only on workdays, after 5:00 pm but also during
holidays.

Your overtime work may be paid subject to availability of funds and as au-
thorized by the City Mayor.

 UNDERTIME SERVICES

This is committed when there is deficiency in the number of hours required

for work or at the end of the prescribed working hours.

21
You should secure permission from your supervisor if you leave the office
before time usually allowed by law or specified by your office or if you ren-
der services less than the required eight hours

The number of minutes or hours of undertime incurred should be deducted

from vacation or sick leave credits depending on your reason for going out.

 COFFEE BREAKS

Coffee breaks shall be allowed for a duration of not more than 15 minutes
between 9:00-10:00 in the morning and not more than 15 minutes be-
tween 3:00-4:00 in the afternoon.

 OFFICIAL BUSINESS DURING OFFICE HOURS

If you go out from the office during office hours to transact official busi-
ness, you need to have your locator slip signed by your supervisor which
you are going leave to the guard assigned in the building.

 PERSONAL BUSINESS DURING OFFICE HOURS

If you go out from your office during office hours to transact personal busi-
ness, you need to have your pass slip signed by your supervisor which you
are going to present to the guard assigned in the building

The number of minutes or hours incurred will be deducted from your vaca-
tion or sick leave credits depending on your reason for going out.

 PRIVATE PRACTICE OF PROFESSION

You may engage in the private practice of your profession provided this
will not conflict or tend to conflict with your official duties, and authority to
practice approved by the City Mayor.

Authority may be granted to you for one year( renewable) but this may be
revoked anytime when the exigency in the service calls for it.

In the course of private practice of your profession, NO office materials,

supplies and personnel must be utilized.

This should be exercised outside the regular office hours.

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 MODE OF REGISTERING ATTENDANCE

All officers and employees shall register their daily attendance through an
apparatus provided by the City Government of Cebu.

DUTIES OF PUBLIC OFFICIALS AND EMPLOYEES

* Section 5, R.A. No.6713

In the performance of their duties, all public officials and employees are un-
der obligation to:

ACT PROMPTLY ON LETTERS AND REQUESTS

All public officials and employees shall within fifteen (15) working days from
receipt thereof, respond to letters, telegrams or other means of communications
sent by the public. The reply must contain the action taken on the request.

SUBMIT ANNUAL PERPORMANCE REPORTS

All heads or other responsible officers of offices and agencies of the govern-
ment and of government-owned or controlled corporations shall, within forty-five
(45) working days from the end of the year, render a performance report of the
agency or office or corporation concerned. Such report shall be open and avail-
able to the public within regular office hours.

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PROCESS DOCUMENTS AND PAPERS EXPEDITIOUSLY

All official papers and documents must be processed and completed within
a reasonable time from the preparation thereof and must contain, as far as prac-
ticable, not more than three (3) signatories therein. In the absence of duly au-

thorized signatories, the official next-in-rank or officer-in-charge shall sign for

and in their behalf.

ACT IMMEDIATELY ON THE PUBLIC’S PERSONAL TRANSACTIONS

All public officials and employees must attend to anyone who wants to avail of
the service of their offices and must, at all times, act promptly and expeditiously.

MAKE DOCUMENTS ACCESSIBLE TO THE PUBLIC

All public documents must be made accessible to and readily available for in-
spection by the public within reasonable working hours.

Further details on the above duties may be found in Rule VI of the Rules Imple-
menting the Code of Conduct and Ethical Standards for Public Officials and Em-
ployees.

Specific Duties and Responsibilities

Every public official and employee must likewise possess a mastery of knowl-
edge of his or her specific duties and responsibilities as provided for in law,
rules, jurisprudence, manuals of operations, his or her Position Description
Form, issuances providing for specific tasks and periodic performance targets
set between the employee and the supervisor.

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 DRESS CODE FOR ALL GOVERNMENT

OFFICIALS AND EMPLOYEES

Coverage:

This Dress Code shall apply to all officials and employees of the govern-
ment both male and female, except those regularly performing their duties
and functions in the field or those temporarily assigned in actual field opera-
tions

Official Attire:

The Office uniforms as prescribed by the agency/office shall be the official

attire of all government officials and employees which will be worn accor-
dance with their assigned schedule.

Appropriate Attire:

On those days when there is no prescribed office uniform for the day, em-
ployees shall be dressed in appropriate business attire

The wearing of maong pants, although generally prohibited, may be consid-

ered as appropriate attire when paired with collared polo/shirt (for male
employees or any appropriate blouse/ shirt for female employees).

Prohibited Attire

 Gauzy, transparent or net-like shirt or blouse

 Sando, strapless, or spaghetti-strap blouse (unless worn as undershirt),

tank tops, blouses with over plunging necklines

 Micro-mini skirt, walking shorts, cycling shorts, leggings, tights, jogging

pants

 Rubber sandals, rubber slippers, bakya.

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OTHER PROHIBITIONS

 Ostentatious display of jewelry, except for special occasions and during offi-
cial celebrations

 Wearing of heavy theatrical make-up

EXEMPTIONS

 When the nature of work of the official or employee demands that he/she
wears clothing other than those prescribed by above.

 When religious affiliation or creed or any legitimate practice by the em-

ployee, requires him/her to wear a particular clothing

 Physical disabilities, and other legitimate health reasons

 Pregnant female employees are allowed to wear maternity dress during the
period of their pregnancy

 Employees who lost a loved one can wear mourning clothes during the pe-
riod of mourning

 Other circumstances analogous to the foregoing

WEARING OF IDENTIFICATION CARD

As public servants , all officials an employees are required to wear their Identifi-
cation Card during office hours for proper identification.

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 WORKPLACE DECORUM

1. CODE OF ETHICS

As public service provider, you are expected to observe the fol-

lowing norms:

A. Commitment to Public Service

-Uphold public interest over personal interest

-Use effectively and efficiently all office resources

B. PROFESIONALISM

-Render total quality service

-Perform and discharge your duties with excellence, intelligence

and skill

-Bear in mind the golden rule

-Be cheerful and friendly. It does not take much effort to say good
after noon, please, or thank you and

-Set a good example

C. JUSTNESS AND SINCERITY

-Remain true to the people

-Be fair. Do not discriminate

-Respect the rights of others

-Refrain from extending undue favors

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D. POLITICAL NEUTRALITY

-Provide service to everyone regardless of your party preference

-You should not get involved in partisan politics

[Link] TO THE PUBLIC

-Render prompt, courteous, and adequate service to the public

-Simplify your processes to eliminate red tape

F. NATIONALISM AND PATRIOTISM

-Promote the use of locally-produced goods, resources and technology

-Encourage appreciation and pride of country and people

-Show love for the city in small ways like keeping your workplace clean
and green

-Show nationalism and patriotism by courageously fighting drug addic

tion and exposing graft and corruption in government

G. COMMITMENT TO DEMOCRACY

-Commit to the democratic way of life and values

-Uphold the constitution and be loyal to country above person or party

H. SIMPLE LIVING

-Lead modest lives appropriate to your position and income

-Do not indulge in extravagant or ostentatious display of wealth in any

form especially in your work station

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Statement of Assets, Liabilities and Net Worth

Every official and employee in general shall file his or her statement
of assets, liabilities and net worth and disclosure of business interests
and financial connections including those of their spouses, and unmar-
ried children under eighteen years of age living in their households in the
prescribed form.

The statement must be filed through the Human Resource Management

Officer:
 Within (30) days after assumption of office, statements of which
must be reckoned as of his first day of service;
 On or before April 30 of every year thereafter, statements of
which must be reckoned as of the end of the preceding year; or
 Within (30) days after separation from the service, statement of
which must be reckoned as of his last day of office.

Further details on the filing of this Statement may be found in

Rule VII of the Rules Implementing the Code of Conduct and Ethical
Standards for Public Officials and Employees and in the Office of the
Ombudsman Memorandum Circular No.95-13 dated June 15, 1995.

29
PARTICIPATION IN FLAG RAISING AND FLAG LOWERING
CEREMONIES

Section 18 of Republic Act No. 8491 provides that all government offices
and educational institutions shall observe flag raising ceremony every
Monday morning and flag lowering ceremony every Friday afternoon,
which ceremonies should be simple and dignified and shall include the
playing and singing of the Philippine National Anthem. Aside from being
the means to express respect and allegiance to the Philippine flag and
love of country, the ceremonies provide opportunity for all the officials
and employees to renew their commitment to honest and efficient public
service and to converge in solemn occasion to hear official announce-
ments and inspirational messages. The assembly period before the cere-
monies likewise serves as a convenient venue for fellowship.

To ensure full presence, the office hours of all officials and employees
are adjusted such that they are all present during flag raising ceremonies
on Mondays and during flag retreat ceremonies on Fridays.

USE OF TELEPHONE
How you answer the telephone tells about yourself and the office. Basic
courtesy projects a positive image of your office. Here are some rules to
be observed:

A. Answer the phone not later than the third ring

B. You should not keep the caller waiting at the other end of the line.

C. Do not talk while something is in your mouth.

D. Do not shout when you call somebody to answer the phone.

30
E. In answering the phone say:

Good Morning! This is (name) of (Office). What can I do

for you?

F. In asking the caller to wait, say: Will you please hold the line while I
get the information Sir/Madam, or Hold the line please…

G. Limit your call to at least one minute.

H. Avoid personal calls during office hours.

I. Say Thank You or Goodbye politely.

J. Let the caller hang up first and

K. In case you dial a wrong number, say you are sorry.

INFORMATION TECHNOLOGY AND NETWORK POLICIES

Company Property

Computer system is the property of the Cebu City Government and

should be used for official business only. Employee use of the network is
considered consent to the policy and to review the official Cebu City E-
mail (or listen to telephone conversation or voice mail).

Official Business Only

Requirements that Cebu City e-mail be sent only if it has a valid business
or work-related, reason. E-mail should not be used to solicit or to advo-
cate non-company or purely personal interests. Foul, offensive, defama-
tory, pornographic or other inappropriate communication is prohibited.
This prohibition is critically important because employers can be held li-
able for anything that can be construed as harassment that takes place
over the e-mail network.

Right to Monitor

The Cebu City Government reserves the right to monitor the E-mail net-
work at anytime, without prior notice, to ensure that system is being used

31
for company purposes only, to ensure that employer policies prohibiting
harassment are being followed, and to access and examine information
in employee`s E-mail mailbox at anytime.

Not Private

Employees must understand that they do not have a personal privacy

right in any matter created, received, or sent from the e-mail system of
the organization. Supervising officers are tasked to remind employees
that E-mail can be read or third parties, or purposeful retransmission to
another employee`s internal mailing list. Management should be able to
enter an employee`s E-mail mailbox or computer files for business pur-
poses, and for this reason, employees must disclose their personal pass-
words to this employer. E-mail is “as private as a postcard.”

Need to know

Employees should disclose information or messages from the E-mail net-

work only to authorized employees and managerial staff. E-mail is limited
to those with a need to know. This applies to both company proprietary
information and/or confidential material protected by the attorney-client
privilege. In some cases, sensitive information should not be sent via E-
mail.

Rules:
Use of Hardware and Complimentary Equipment

Only IT personnel or authorized person can;

 Install or uninstall additional devices or special configurations on

a shared resource;
 Disarm, dismantle the computer or any part of it;
 Transfer equipment/s to any location.

Use of Software

 Storing or deleting of software or any applications beside the one

already installed is strongly prohibited.
.

32
  Employees are prohibited from storing any information not related
to operations in the equipment
 It is the supervisor or the manager’s responsibility to report and to
make a note on the daily binnacle of operations any irregularity or
abnormality detected at any time.
 All employees are expected to maintain cleanliness and order in
their respective stations, making sure computers are in good con-
dition.

Use of Internet

 Downloading of information or making transferences (i. e. FTP,

ICQ etc.) is prohibited unless otherwise authorized by the MICS
Department Head and approved by the City Administrator.
 Access to websites containing pornography or any related materi-
als, illegal activities, chats or any indecent, immoral and offensive
content is strongly prohibited
 Due diligence in sending emails to a recipient should be practiced
at all times. Failure to verify an addressee before sending any
mails or files is serious offense.
 Cebu City email accounts are strictly for internal use only. Viola-
tion of this can range from serious to grave depending on the seri-
ousness of effects.

33
 OTHER OFFICE REGULATIONS

1. As a public servant, you are to render service with a smile.

2. Always wear your ID card during working hours.

3. Avoid loitering and table hopping.

4. Your children are not allowed to stay in the office.

5. Do not sell wares during working hours.

6. Avoid indulging in unnecessary talks at the expense of the waiting

public.

7. Turn off lights, fan, and air conditioning units after working hours.

8. Keep your working area clean and help maintain the cleanliness of
the comfort rooms.

9. Inform your direct supervisor when you are on field work or if you are
on duty outside your work area.

FOR OFFICIAL USE ONLY

GOVERNMENT RESOURCES

EMPLOYEES ARE ENTRUSTED PROPERTIES, records and resources

necessary for them to perform their duties and responsibilities. These
properties, records and resources are to be used only in relation to the
performance of official duties and responsibilities. They are likewise ex-
pected to ensure that these are adequately safe kept, conserved and
maintained. Conservation is emphasized especially for expendable re-
sources such as water, electricity, supplies and materials.

34
 Properties
Properties comprise of the office building and premises, facilities
and fixtures, equipment and supplies and materials. Employees are ex-
pected to contribute to the upkeep, cleanliness and safe, productive and
efficient use of the office building, premises, facilities and fixture. As to
equipment, employees sign an Acknowledgement Receipt for Equipment
for non-expendable properties entrusted to them. These have to be ac-
counted for in instances such as in the annual conduct of property inven-
tory, the need for return of these properties to the Property Custodian,
and when the employee applies of property clearance. On the other
hand, the use of supplies and materials must always be appropriate and
economical. Moreover, all employees must conserve water and energy.

Records
Officials and employees are likewise accountable to records they are
handling and they should abide by regulations governing the custody of
records and confidentiality. One can only be issued a records clearance
when all records handled by an employee are accounted for.

Cash Advances
Certain employees may likewise be authorized to hold cash advances
for specific purposes such as expenses to be incurred for official travel
and other operating needs. The use of cash advances are covered by
accounting and auditing rules and regulations. Employees holding cash
advances should be aware and should strictly abide by these rules and
regulations. They are likewise obliged to immediately liquidate their cash
advances. The Accountant shall only issue a clearance when all cash
advances are fully liquidated.

35
 Accounting and Auditing Rules and Regulations
Employees are advised to refer to accounting and auditing rules and
regulations in relation to property and cash advance matters. The Ac-
countant may be requested to render advice on the rules and regulations
relevant to a transaction or concern. The primary reference is the Gov-
ernment Accounting and Auditing Manual as amended by the New Gov-
ernment Accounting System of the Commission on Audit.

36
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 PART III- EMPLOYEE BENEFITS

OMNIBUS RULES ON LEAVE

Officials and employees of this Office in general shall be entitled to

leaves of absence of fifteen days for the vacation and fifteen days for the
sickness annually with full pay exclusive of Saturdays and Sundays and
public holidays. However, leave of absence for any reason other than
illness of an official or an employee or any member of his immediate fam-
ily must be contingent upon the needs of the service and the grant of va-
cation leave shall be at the discretion of the approving authority.

A. Vacation Leave– refers to your leave of absence which will be

granted to you for personal reasons, the approval of which is contingent
upon the necessity of the service. You are entitled to 15 day vacation
leave annually with full pay exclusive of Saturdays, Sundays, and holi-
days.

B. Sick Leave– this is granted to you when you are ill or your immediate
family member, who lives in the house where you live or is dependent
upon you for support, is sick. You are entitled to 15– day sick leave an-
nually with full pay exclusive of Saturdays, Sundays, and holidays.

C. Forced Leave- All officials and employees with ten days or more va-
cation leave credits shall be required to go on vacation leave whether
continuously or intermittently for five working days annually subject to
certain conditions as provided in civil service rules.

D. Maternity Leave- Female employees who have rendered an aggre-

gate of two or more years of government service, shall, in addition to the
vacation and sick leave credits granted them shall be entitled to mater-

51
nity leave of sixty calendar days with full pay. Advice on further details for
specific situations on maternity leave may be provided by the Human Re-
source Management Officer on the basis of civil service regulations.

Requirements:
-Approved application for maternity leave
-Service Record
-Clearances from money and property accountability:
-CTO Clearance
-Accounting Clearance

-GSO Clearance
-Office Clearance

E. Paternity Leave- Republic Act No.8187 or the Paternity Leave Act of

1996 as implemented by Joint CSC-DOH Memorandum Circular No.1, s.
1996, further grants Paternity Leave of seven days with full pay to all
married male employees in the private and public sectors which may be
availed of before, during or after the birth of the child for a maximum of
four deliveries.

F. Special Leave Privileges- In addition to the vacation, sick, maternity

and paternity leaves, officials and employees may be avail of special
leave privileges for a maximum of three days within a calendar year pro-
vided that such privileges are non-cumulative and non-commutative and
the application for such privileges is submitted at least one week prior to
its availment except on emergency cases. Leave privileges may be
availed of on occasions of birthday, enrolment, graduation, wedding, an-
niversary, government transaction, calamity, relocation, accident, hospi-
talization, funeral and mourning involving the employee or a member of

52
his or her immediate family.

G. Solo Parent Leave– you can avail of this seven day leave if you fall
under any of the following:
 A woman who gives birth as a result of rape, provided, you keep and
raise the child.

 A parent left solo or alone with the responsibility of parenthood due to

the following:
-death of spouse
-detention of the spouse for at least one year
-physical/mental incapacity of spouse as certified by a public
medical practitioner
-legal separation from spouse provided you have the custody of
the children
-declaration of annulment of marriage provided you have the
custody of the children below 18 years of age and
-abandonment by spouse for at least one year.
 An unmarried person who has preferred to keep and rear children
 A person who provides parental care or licensed as a foster parent by
the CSWD or you are appointed as legal guardian by the court
 A family member who assumes the responsibility of the head of the
family as a result of:
-death
-abandonment
-disappearance or prolonged absence of parents for at least one
year.

53
H. Study Leave-this refers to time off from work not exceeding six
months with pay for the purpose of assisting you, if you are qualified in
preparing for your bar/board review and writing your thesis/dissertation
to complete masteral or doctoral degree . The leave shall covered a con-
tract between you and the City Mayor.

Requirements:
-Approved Application for leave
-Approved Request letter from the City Mayor
-Approved Resolution from the Sangguniang Panlungsod
-Clearances from money, and property accountability
-Office Clearance
-GSO Clearance
-Accounting Clearance
-CTO Clearance

I. Leave Without Pay– All absences in excess of your accumulated va-

cation or sick leave credits earned shall be without pay. When you had
already exhausted your sick leave credits, you can use your vacation
leave credits but nor the other way around.
J. Terminal Leave– refers to the money value of your total accumulated
leave credits based on the highest monthly salary you received anytime
during your period of employment in the government service. This is
applied with the severance of your employment in the City Government.

Monetization of Leave Credits

Officials and employees who have accumulated at least fifteen days
of vacation leave credits shall be allowed to monetize ten days leave

54
credits provided that at least five days leave credits is retained after
monetization. Monetization of leave credits exceeding ten days may be
allowed for valid and justifiable reasons subject to the discretion of the of
the head of office and availability of funds.
BASIC SALARY

Positions in the Civil service are designated their respective salary

grades which are generally standardized in the government service. Cur-
rently, salary grades range from SG-1 (lowest) to SG-30 (highest). Each
salary grade ranges from step 1 to step 8 such that an employee gener-
ally starts at the salary rate of step 1 of the salary grade.

PERA and ACA

On the top of the basic salary, employees are provided monthly al-
lowances comprising of Personnel Economic Relief Allowance (PERA) in
the amount of Five Hundred Pesos (500.00) and Additional Compensa-
tion Allowance (ACA) in the amount of One Thousand Five Hundred Pe-
sos (1500)

13th Month Pay and Cash Gift

Pursuant to Republic Act No. 6686, employees are entitled to a tax

free 13th month pay and a cash gift of Five Thousand Pesos ( 5000.00).
These are usually given to employees in two halves, the first half not ear-
lier than May 15 but not later than May 31 of each year and the second
half not earlier than November 15 but not later than November 30of each
year.

55
UNIFORM and CLOTHING ALLOWANCE

Employees in the civil service are customarily provided with allow-

ance for uniform and clothing as authorized in the General Appropria-
tions Act for the year. Each employee in the City Government entitled to
at least four thousand pesos (4,000) of uniform and clothing allowance
every year.

PRODUCTIVITY INCENTIVE

An amount of Php 2000 will be the productivity incentive bonus if you

obtained of at least a satisfactory performance rating for two semesters
immediately preceding the year in which the incentive pay shall be re-
leased.

COMPENSATORY OVERTIME CREDIT

This refers to the accrued number of hours you earn as a result of ser-
vices rendered beyond regular working hours, and/or those rendered on
Saturdays, Sundays, holidays, or scheduled days off without the benefit
of overtime pay.

COMPENSATORY LEAVE

This refers to the number of hours or days you are excused from report-
ing for work with full pay and benefits. It is a non-mandatory benefit pro-
vided to you in lieu of overtime pay.

56
 GOVERNMENT SERVICE INSURANCE SYSTEM BENEFITS

Pursuant to Republic Act No. 8291 dated May 30, 1997, the local govern-
ment unit of Cebu contributes an amount equivalent to twelve percent of
the employee’s monthly compensation (basic pay or salary) to the Gov-
ernment Service Insurance System (GSIS). On the other hand, the
monthly salary of an employee is deducted an amount equivalent to nine
percent of his/her monthly basic rate.

A. LIFE ENDOWMENT POLICY (LEP)

1. Maturity Benefit-Upon maturity of your life insurance, the face amount

thereof, less any indebtedness shall be paid to you.

2. Cash Surrender Value (CSV)- After the insurance shall have been in
force for one year, and if you have been separated from the service
prior to maturity of your insurance, you may be paid the cash value
less any indebtedness unless the terms of your separation provide
otherwise.

3. Waiver of Premium due to Permanent Totality Disability– if you are

separated from the service due to permanent total disability as deter-
mined by the system, your contribution that may become due and
payable during the period of disability shall be deemed waived and
considered paid.

4. Death Benefit– If you die prior to the maturity of your insurance and
during its continuance, the system shall pay your designated benefi-
ciaries or your legal heirs as the case may be, the face amount less
any indebtedness.

57
5. Accidental Death Benefit– If you die and the cause of your death is
due to accident, the GSIS shall pay your designated beneficiaries or
legal heirs, and additional amount equivalent to the face amount of
your compulsory life insurance.
6. Dividend– Your policy shall earn dividend on the basis of earnings re-
alized by the accumulated value of policy. The declared interest earn-
ings rate shall be determined by the actuary and approved by the Board
of Trustees.

7. Policy Loan– you are entitled to avail of this loan if you have paid
more than one year premium.

B. ENHANCED LIFE POLICY

1. Termination Value– You can withdraw the termination equivalent to

25% for every life insurance3 premiums due and paid in full only upon
your separation from the government service less your total indebted-
ness.

2. Death Benefit– Upon your death, during the term of the policy, your
qualified beneficiaries are entitled to receive the death benefits based
the latest salary preceding your death to which salary the correspond
ing life Insurance premium was paid and remitted to the GSIS.

3. Annual Dividend– Your policy shall earn dividend on the basis of your
earnings realized by the accumulated termination value of your policy.
The declared interest earnings shall be determined by the actuary and
Approved by the Board of Trustees.

C. UNEMPLOYMENT BENEFIT - This is given to you if have paid

the required 12 months integrated contributions under RA 8291 and
is involuntarily separated from the service as a result of the abolition
of your office or position usually resulting from the reorganization. The
benefit is in the form of a cash payment equivalent to 50% of the Aver-
age Monthly Compensation.

58
D. SEPARATION BENEFIT– Thus will be given to you if you leave the
city government through a choice of your own or when circumstances
force you to resign.

E. DISABILITY BENEFIT– This will be granted to you due to the loss or

reduction in your earning capacity caused by the loss or impairment of
the normal functions of your physical and/or mental faculties as a
result of injury of sickness.

F. SURVIVORSHIP BENEFIT– If you are either a deceased member or a

pensioner, this benefit is extended to your surviving and qualified
beneficiaries to cushion them against the adverse economic effects
resulting from your death.

G. FUNERAL BENEFIT– This will be granted to your beneficiaries if you

are: an active member; a member who has been separated from ser-
vice but who is entitled to future separation or retirement benefit; a
member who is an old-age pensioner; a retiree who at the time of
retirement is of pensionable age under RA 8291 but opted to retire
under RA 1616; or a member who retired under RA 1616 prior to the
effectively of RA 8291 with at least 20 years of service, regardless of
age.

59
 BENEFITS FROM PAG-IBIG
Brief History

The Pag-IBIG ( an acronym for Pagtutulungan sa Kinabu-

kasan : Ikaw, Bangko, Industriya at Gobyerno) Fund is a provident
savings fund and a housing credit system for its members. Pag-IBIG
was conceived as a direct respond to two interrelated pressing eco-
nomic and social needs: savings and shelter.

On January 1, 1987, Pag-IBIG became a voluntary pro-

gram under EO No. 90. However, RA 7742 makes Pag-IBIG mem-
bership mandatory once more for all SSS and GSIS members and
their employers. The implementation of the new law started on Janu-
ary 2,1995. The fund aims to provide employees with an integrated
savings and housing credit system.

Services Offered by Pag-IBIG Fund

 Provident/Savings Benefit

 Pag-IBIG Overseas Program

 Pag-IBIG Housing Bonds

 Lending Programs

1. Provident Loan (Short Term Loan/MPL Benefit)

2. Calamity Loan Program

3. Housing Loans

 Institutional

 Livelihood Loan Benefits

 Withdrawal of Savings

1. Retirement Age– 60,65 years old

2. Optional (Under RA 7742-1995)- 10,15 years in service

60
 3. Maturity 20 years under PD 1752 (1981-86)

4. Permanent departure from the country

5. Permanent/Total Disability/Insanity

6. Termination from the service by health reason

7. Upon death of member with additional Death Aid Benefit of

P6,000.00 or equivalent to TAV whichever is lower.

A. PROVIDENT/SAVINGS BENEFIT

The Pag-IBIG Fund offers you a fast, easy and affordable way of
saving for your future needs.

Your savings enjoy the following features:

1. Double or triple monthly savings

2. Annual dividend earnings

3. Portability

4. Tax-free and government guaranteed

You shall get back your Total Accumulated Value (TAV) consisting of
your personal contributions, you employer counterpart contributions
and dividend earnings upon the occurrence of any of the following:

1. Membership maturity (20 years or 240 monthly contributions) or op-

tional withdrawal after 10 or 15 years, i.e., if you joined the fund in
1995;

2. Retirement;

3. Permanent departure from the country;

4. Permanent/Total physical disability;

5. Insanity;

61
B. SHORT-TERM LOAN BENEFIT (MULTI-PURPOSE LOAN)

You may apply for a multi-purpose loan (MPL) if you are an ac-
tive member who has made at least 24 monthly contributions.

1. LOAN AMOUNT

Your loan entitlement will depend on the number of contributions

you have made, based on the following:

 Loan amount is up to 60% of TAV if you have made 24-59 monthly

contributions;

 Loan amount is up to 70% of TAV if you have made 60-119 monthly

contributions;

 Loan amount is up to 80% of TAV if you have made at least 120

monthly contributions;

2. INTEREST RATE

Your loan will bear an interest at the rate of 10.75% per annum for
the duration of the loan.

3. LOAN TERM

The loan shall be paid over a maximum period of 24 months.

4. LOAN PAYMENTS

Your loan shall be amortized in equal monthly amortization in such

amounts as may fully cover the loan obligation.

A penalty of one-half percent (1/2%) shall be charged to you for every

month of delay.

62
 However, if you are a member with an outstanding Pag-IBIG
housing loan that is not more than nine months in arrears but is not
yet cancelled or foreclosed, you may be allowed to avail of an MPL,
provided that the purpose of the MPL is to update your housing loan
arrearages shall be subject to your loan entitlement.

C. HOUSING LOAN

If you are a member who has made at least 24 monthly contribu-

tions at the time of loan application and has a net take home pay of at
least P3,000.00 after deducting the monthly amortization, you may
avail of a housing loan up to P2,000.00 for any of the following pur-
pose:

1. Purchase of a residential unit;

2. Purchase of a house and lot;

3. Construction or completion of a residential unit on a lot owned by

you;

4. Home improvement; and

5. Refinancing of an existing mortgage loan with an institution ac-

ceptable to Pag-IBIG Fund, provided that the loan to be refinanced
is current and updated at the time of loan application, and the ac-
count reflects a perfect repayment history for at least two years, duly
supported by your ledger.

63
 NATIONAL HEALTH INSURANCE PROGRAM (NHIP)

Brief History

The Philippine Medicare Commission formerly administers the

Medicare Program for government and private sector employees. Its
landmark transfer from the Government Service Insurance System
(GSIS) occurred on October 1997 and Social Security System on
April 1998. with this transfer came the turnover of the health insur-
ance funds to PhilHealth.

National Health Insurance Program (NHIP)

NHIP is a social health insurance program which aims to pro-

vide all citizens with the mechanism to gain financial access to health
services in combination with other government health program. The
program is therefore, tasked to provide universal health insurance cov-
erage and ensure affordable, acceptable, available and accessible
health care services for the citizenship.

64
 Dependents Pre-Requisite

Spouse Not member to PhilHealth

Children Below 21 years old, unmarried,

unemployed
Children above 21 years old With congenital disability

Parents Not a member, 60 years old &

above

Qualified Dependents

Phil. Health Benefits

The member can enjoy coverage for the following whenever confined
in any Phil. Health accredited hospital for not less than 24 hours due
to an illness or injury requiring hospitalization.

 In-patient Hospital Care

1. Room and board and operating room fees.

2. Allowances for drugs and medicines, laboratory and professional

fees (including surgeon and anesthesiologist fees)

 The following can be availed of even on an out-patient bases

1. Cataract extraction

2. Ambulatory or day surgeries

3. Maternity packages consisting of prenatal to postnatal care for

the first two normal spontaneous deliveries availed in accredited lying-in
clinics.

65
4. Cancer treatment such as chemotherapy and radiotherapy and
chronic care (e.g. dialysis)

5. Treatment of pulmonary and extra-pulmonary cases of tuberculosis

through directly observed treatment

6. Severe Acute Respiratory Syndrome (SARS) treatment package of up

to P100,000.00 for public and private health workers and up to
P50,000.00 for Phil. Health members and dependents

Pre-requisite for Entitlement for Benefits

 Payment of at least three monthly contributions in full within the im-

mediate six(6) months prior to your first day of availment

 Confinement in a Phil. Health accredited hospitals for not less than

24 hours due to an illness or injury requiring hospitalization

 When undergoing a surgical procedure within the operating room

complex of the hospital as outpatient

 When receiving chemotherapy, radiotherapy and hemodialysis as

outpatient

 Forty-five days allowance for room and board given a year.

1. You can avail of medical benefits as many times as necessary in

a year until the 45 days is consumed

2. Your legal dependents are provided with another set of 45 con-

finement days to be shared equally among themselves within a
year

Any unused benefit for any prior year is not carried over to the
succeeding year.

66
 MANDATORY SALARY DEDUCTIONS FOR

GOVERNMENT EMPLOYEES

GSIS

A mandatory contribution of 9% of the Basic Monthly Salary

called personal share is deducted from the employee's salary. Likewise
the employer is also obliged to pay a counterpart of 12% of the Basic
Monthly Salary of the employee called government share, but this is not
deducted from the salary of the employee.

PAG-IBIG

The Personal Share is 100.00 or 12% of Basic Monthly Pay. This

is deducted from the employee’s salary. Government Share is 100.00 or
12% of Basic Pay which is not deducted from the salary of the employee.

PHILHEALTH

Philhealth deductions shall be computed based on the following table:

67
Monthly Sal- Monthly Sal- Salary Base Total Monthly Personal Employer
ary Bracket ary Range (SB) Contribution Share Share

1 4,9999.99 and 4,000.00 100.00 50.00 50.00

below
2 5,000.00 to 5,000.00 125.00 62.50 62.50
5,999.99
3 6,000.00 to 6,000.00 150.00 75.00 75.00
6,999.99
4 7,000.00 to 7,000.00 175.00 87.50 87.50
7,999.99
5 8,000.00 to 8,000.00 200.00 100.00 100.00
8,999.99
6 9,000.00 to 9,000.00 225.00 112.50 112.50
9,999.99
7 10,000.00 to 10,000.00 250.00 125.00 125.00
10,999.99
8 11,000.00 to 11,000.00 275.00 137.50 137.50
11,999.99
9 12,000.00 to 12,000.00 300.00 150.00 150.00
12,999.99
10 13,000.00 to 13,000.00 325.00 162.50 162.50
13,999.99
11 14,000.00 to 14,000.00 350.00 175.00 175.00
14,999.99
12 15,000.00 to 15,000.00 375.00 187.50 187.50
15,999.99
13 16,000.00 to 16,000.00 400.00 200.00 200.00
16,999.99
14 17,000.00 to 17,000.00 425.00 212.50 212.50
17,999.99
15 18,000.00 to 18,000.00 450.00 225.00 225.00
18,999.99
16 19,000.00 to 19,000.00 475.00 237.50 237.50
19,999.99
17 20,000.00 up 20,000.00 500.00 250.00 250.00

68
WITHOLDING TAX
If Taxable Income is Tax Due is

Over P70,000 but not over P140,000 P8,500 + 20% of the excess over
P70,000

Over P140,000 but not over P22,500 + 25% of the excess over
P250,000 P140,000

Over P250,000 but not over P50,000 + 30% of the excess over
P500,000 P250,000

Over P500,000 P125,000 + 32% of the excess over

P500,000

Republic Act 9504 (INCOME TAX)

SEC. 4. Section 35(A) and (B) of Republic Act No. 8424, as amended,
otherwise known as the National Internal Revenue Code of 1997, is
hereby amended to read as follows:

"SEC. 35. Allowance of Personal Exemption for Individual Taxpayer.

"(A) In General. - For purposes of determining the tax provided in

Section 24(A) of this title, there shall be allowed a basic personal ex-
emption amounting to Fifty thousand pesos (P50,000) for each indi-
vidual taxpayer.
"In the case of married individual where only one of the spouses is
deriving gross income, only such spouse shall be allowed the per-
sonal exemption.

"(B) Additional Exemption for Dependents. - There shall be al-

lowed an additional exemption of Twenty-five thousand pesos
(25,000) for each dependent not exceeding four (4).

69
 RETIREMENT BENEFITS

1. TERMINAL LEAVE BENEFITS

Terminal Leave– refers to the money value of your total accumulated

leave credits based on the highest monthly salary you received anytime
during you period of employment in the government service. This is ap-
plied with the severance of your employment in the City Government.

REQUIREMENTS:

A. Approved Application for leave

B. Certification of available leave credits

C. Clearances form money, property and legal accountability

-MTC Clearance

-RTC Clearance

-City Prosecutors Clearance

-City Attorneys Clearance

-Library Clearance

-CTO Clearance

-Accounting Clearance

-GSO Clearance
-Office Clearance
-BCCI Clearance
-GSIS Clearance
-Postal Bank, CFI, CCSLA Clearance

70
E. Statement of Assets, Liabilities and Net worth
F. Copy of last appointment and appointment showing highest salary received if
the salary under last appointment is not the highest/Plantilla of Appointment of
Casual employees
G. In case of resignation, employee’s letter of resignation and acceptance by
had of the agency
H. Death Certificate if the claimant is already deceased
I. HRDO Long Computation of Leave
J. Special Power of Attorney (SPA) if claimant is deceased

GSIS RETIREMENT BENEFITS

1. RA 1616 (Gratuity Benefit)- If you choose this, the benefit that you
will receive is equivalent to one month salary for each year of service
for your first 20 years; one and a half m0onths salary for each year of
service in excess of 20 up to 30 years; and two months salary for
each year of service over thirty years, based on the highest salary
received.

GRATUITY BENEFIT PAYABLE BY LAST EMPLOYER SUBJECT TO AVAIL-

ABILITY OF FUNDS, BASED ON HIGHEST SALARY RECEIVED COMPUTED
AS FOLLOWS:

A. 1 Month salary per year of service for the last 1 st 20 years, plus
B. 1 and ½ months salary per year of service for the next 10 years, plus
C. 2 Months salary per year of service in excess of 30 years

71
B. REFUND OF RETIREMENT PREMIUMS PAID, PERSONAL SHARE
WITH INTEREST AND GOVERNMENT SHARE WITHOUT INTEREST PAY-
ABLE BY THE GSIS

2. RA 660 or Magic 87– Retirement is at age 52-64 with 16-35 years of

service or what is labeled as “Magic 87”, i.e., the sum of your age and the
length of your service must be [Link] you retire at age 57, the amount of
your monthly annuity (pension) Shall be P30.00 plus 1.2% of each year
of service rendered before June 16, 1951 of the average monthly salary
during the last three years prior to the date of retirement, but said amount
shall not exceed 75% of the Average monthly salary.

For other ages, your annuity shall be adjusted actuarially but he amount
must not exceed 80% of the average monthly salary.

FOR AGE 52 to BELOW 60:

 Automatic Monthly/Life pension or
 One year lump sum pension payment Yearly upon request for
the 1st 5year guaranteed period with 5% Discount and Monthly
life pension after 5 years

FOR AGE 60 TO BELOW 63

 3 years Lump sum pension payable without Discount and the
balance of 2 years lump sum pension payable without discount
upon reaching age 63; or the balance payable immediately upon
request with 5% discount
 Monthly life pension resumes after 5 years guaranteed period
for as long as qualified

FOR AGE 63 TO 65:

 5 years lump sum pension without discount
 Monthly life pension resumes after 5 years guaranteed period
for as long as qualified

Pension shall not exceed 80% of the average monthly salary for the last 3
years

72
3. RA 8291– If you are not receiving a monthly pension benefit from Per-
manent Total Disability, retirement is at age 60 with 15 years of cred-
itable service.

1. FOR AGE 60 AND ABOVE WITH AT LEAST 15 YEARS SERVICE:

- 5 years lump sum and basic monthly pension for the life 5 years Guar-
anteed Period, or
-Cash Payment Good for 18 months & automatic monthly pensions

2. FOR AGE BELOW 60 WITH AT LEAST 15 YEARS SERVICE:

(Separation Benefit)
-Cash payment good for 18 months basic monthly pension and
-Automatic monthly pension for life payable at age 60

3. FOR AGE BELOW 60 WITH LESS THAN 15 YEARS SERVICE BUT

PAID 36 MONTHS CONTRIBUTIONS:
-Cash payment benefit only without pension, payable upon reaching age
60.

4. FOR ANY AGE WITH LESS THAN 36 MONTHS PAID CONTRIBU-

TIONS:
-Cash payment benefit payable upon death only

4. PD 1146
[Link] AGE 60 AND ABOVE WITH AT LEAST 15 YEARS SERVICE:
-5 years Lump sum pension payable upon request with 5% discount
-Monthly life pension after 5 years Guaranteed Period
2. FOR AGE BELOW 60 WITH AT LEAST 15 YEARS SERVICE:
-The above benefits will be paid upon reaching age 60
3. FOR AGE BELOW 60 WITH LESS THAN 15 YEARS SERVICEBUT PAID
36 MONTHS CONTRBUTIONS:
-Cash payment benefit only without pension, payable upon reaching age
60
4. FOR ANY AGE WITH LESS THAN 36 MONTHS PAID CONTRIBU-
TIONS:
-Cash payment benefit payable upon death only
-Pension shall not exceed 90% of the average monthly salary for the last
3 yrs or P2700.00 which ever is lower

73
 PART IV-EMPLOYEE TRAINING AND DEVELOPMENT

PROGRAMS
You are an asset to be trained and developed so that you can perform
your tasks effectively and efficiently . Your supervisors, in partnership with
HRDO, will help you enhance your skills, knowledge and attitude through the
following training and development options:

A. TRAINING PROGRAMS

1. IN-HOUSE TRAINING– This is a training program conducted by the city

government through HRDO and other departments.

A. Orientation Seminar– This seminar aims to give employees a knowl-

edge of the vision, mission and goals, the organizational and
functional structure of the City Government. This will encourage employ-
ees to give their best service.

B. Basic Customer Service Skills Training– This seminar aims to give

employees the knowledge, skills and attitudes of effective and efficient
customer service and make public service truly customer oriented.

C. Public Service Ethics & Accountability (PSEA) Code of Conduct

(RA 6713)- This seminar aims to give employees knowledge on the
code of ethics for government employees, the norms of conduct they
ought to follow as public servants and minimize graft and corruption.

D. Pre-Retirement Seminar– The seminar will enlighten the retirees of

Cebu City Government on benefits and the process of applying for re-
tirement.

E. Values Orientation Workshop (VOW)- This seminar workshop has

for its emphasis the need for government officials and employees to be
made aware of the core working values required of them.

2. EXTERNAL TRAINING– This is a training program offered by other ac-

credited institutions.

3. COACHING– This is a process whereby you, if you are a senior em-

ployee, help another to learn.

74
4. MENTORING- This is a process whereby you, if you are a senior em-
ployee, are available to a junior colleague for a learning session.

5. SELF-DIRECTED LEARNING– This is a form of improving yourself

through your own personal initiatives: by reading, updating, and other forms
of non-formal learning.

6. TEAM/GROUP LEARNING– In this activity, you together with a team/

group purposively undertake to address your deficiencies in knowledge and
skills.

7. ECHO SESSION– This is an organization learning activity whereby you,

who where able to attend training will replicate the conduct of the course to
those who need it.

B. SCHOLARSHIP PROGRAMS:
1. LOCAL SHOLARSHIP– This is a degree or non-degree course offered by
agencies within the country.

A. The Local Scholarship Program for Master’s Degree Program (LSP

-MDP)

This provides you educational opportunities particularly in graduate studies

to enhance your knowledge and skills so that you can contribute to the
achievement of the goals of the city government. You will be selected on the
basis of ranking in the written competitive examination and passing the inter-
view administered by the sponsoring agencies.

B. The Local Scholarship Program for Bachelor’s Degree Completion (LSP-

BDC)

2. FOREIGN SCHOLARSHIP– This is a degree or non-degree course offered

by national agencies or foreign countries.

C. DEVELOPMENT PROGRAMS
1. JOB ROTATION– This is a means of developing and enhancing your po-
tentials by exposing you to other network functions of the department for a
period not to exceed 12 months.

2. SELF-FINANCED SCHOOLING– This refers to the formal study which you

may initiate and finance.

75
D. OTHER INTERVENTIONS

1. ON-THE-JOB TRAINING– This provides you the opportunity to de-

velop proficiency in your actual work situation.

2. COACHING– This is a process where you, if you are a supervisor,

help improve your staff’s performance by providing them technical
suggestions or pieces of advice about the job required to them.

3. COUNSELLING– This is a process that you should perform if one of

your staff is beset with problems and cannot cope alone, affecting
therefore his/her job performance.

4. DISTANCE LEARNING PROGRAM (DLP)- This is a correspon-

dence schooling which allows training process at your own time and
at your own pace.

76
 PART V– PERSONNEL MECHANISMS

MERIT SELECTION PLAN (MSP)

This is established as guide of agency in taking personnel action pursuant to
Civil Service Memorandum Circular No. 3, series of 2001.

Basic Policies

 The selection of employees for appointment in the government service shall

be open to all qualified men and women according to the principle of merit
and fitness.

 There shall be equal employment opportunity for men and women at all lev-
els of position in the agency, provide they meet the minimum requirements
of the position to be filled.

 The MSP shall cover positions in the first and second level and shall include
original appointments and other related personnel actions.

 There shall be no discrimination in the selection of employees on account of

gender, status, disability, religion, ethnicity or political affiliation.

 When a position in the first and second level becomes vacant, applicants for
employment who are competent, qualified and possess appropriate CS eligi-
bility shall be considered for permanent appointment.

 Vacant positions marked for filling shall be published in accordance with RA

7041(Publication Law). The published vacant positions shall also be posted
for at least 15 calendar days. Filling of vacant positions shall be made after
15 calendar days from their publication.

Exempted from the Publication Requirement

 Primarily confidential positions

 Non-career positions

 Positions to be filled by existing regular employees in the agency in case of

reorganization.

77
 PROGRAM ON AWARDS AND INCENTIVES FOR

SERVICE EXCELLENCE (PRAISE)

This system is designed to encourage creativity, innovativeness,
efficiency, integrity and productivity in the public service by recognizing
and rewarding officials and employees, individually or in groups for their
suggestions, inventions, superior accomplishments and other personal
efforts which contribute to the efficiency, economy, or other improvement
in government operations, or for other extraordinary acts or services in
the public interest.

Scope

The system shall apply to all officials and employees in the career and
non-career service of this city government.

Types of Awards

 National Awards

 Agency Level Awards

Types of Incentives

 Loyalty Incentive

 Length of Service Incentive

 Productivity Incentive

 Career and Self-Development Incentive

 Other incentives which the PRAISE Committee of this City Government may
recommend on the basis of special achievements, innovative approaches to
assignments, exemplary service to the public and recognition by an outside
group of a particular achievement.

78
 PERFORMANCE EVALUATION SYSTEM (PES)
The Performance Evaluation System is established by this agency to
continuously foster improvement of employee performance and efficiency, en-
hance organizational effectiveness and productivity and to provide an objective
performance rating which serves as basis for personnel actions, incentives and
rewards and administrative sanctions. It applies to all first and second level em-
ployees in career service and may also apply to employees in the non-career
service whenever appropriate.

Components of Rating
The overall rating of employees for a given rating period consists of two
(2) parts.

Part I– Performance (Weight is 70% of the overall rating of employees)

Performance is the evaluation of actual accomplishments versus the

planned level of performance in terms of quantity, quality and timeless of work
based on pre-set performance standards agreed by both the supervisor and the
rate duly confirmed by the Performance Evaluation Review Committee (PERC).

Part II– Critical Factors (weight is 30% of the overall rating of all employees)

Critical Factors reflect the behavioral dimensions that affect the job per-
formance of the employees. Factors used by this local government unit are cour-
tesy, human relations, punctuality and attendance, leadership, and stress toler-
ance. The last two Factors are applicable to supervisors only.

Punctuality and attendance is rated not separately from each other but
as combined factors treated as one item of Part II. Fifty percent(50%) of the rat-
ing of this factor is based on records such as Daily Time Records (DTRs) and
leave applications and the other fifty percent(50%) is based on actual atten-
dance or presence in the office as may be observed.

Rating Period
Performance Evaluation is done every six(6) months ending on June 30
and December 31 of every year.

79
 SEXUAL HARASSMENT
RA 7877-ANTI-SEXUAL HARASSMENT ACT OF 1995

What is the coverage of this law?

These Rules shall apply to all officials and employees in the Local Gov-
ernment of Cebu City, whether in the Career or Non-Career service and holding
any level of position, including appointees of the Mayor and elective officials re-
gardless of status.

What is sexual harassment?

For the purpose of these Rules, the administrative offense of sexual har-
assment is an act, or a series of acts, involving any unwelcome sexual advance,
request or demand for a sexual favor, or other verbal or physical behavior of a
sexual nature, committed by a government employee or official in a work-
related, training- or education-related environment of the person complained of.

A. Work-related sexual harassment is committed under the following circum-

stances:
1. Submission to or rejection of the act or series of acts is used as a basis
for any employment decision (including, but not limited to, matters related
to hiring, promotion, raise in salary, job security, benefits and any other
personnel action) affecting the applicant/employee; or
2. The act or series of acts have the purpose or effect of interfering with
the complainant’s work performance, or creating an intimidating, hostile
or offensive work environment; or
3. The act or series of acts might reasonably be expected to cause dis-
crimination, insecurity, discomfort, offense or humiliation to a complainant
who may be a co-employee, applicant, customer, or ward of the person
complained of.

80
B. Education or training-related sexual harassment is committed against one
who is under the actual or constructive care, custody or supervision of the
offender, or against one whose education, training, apprenticeship, in-
ternship or tutorship is directly or constructively entrusted to, or is pro-
vided by, the offender, when:
1. Submission to or rejection of the act or series of acts is used as basis for
any decision effecting the complainant, including, but not limited to, the
giving of a grade, the granting of honors or a scholarship, the payment of
a stipend or allowance, or the giving of any benefit, privilege or consid-
eration.
2. The act or series of acts have the purpose or effect of interfering with
the performance, or creating an intimidating, hostile or offensive aca-
demic environment of the complainant; or
3. The act or series of acts might reasonably be expected to cause dis-
crimination, insecurity, discomfort, offense or humiliation to a complainant
who may be a trainee, apprentice, intern, tutee or ward of the person
complained of.

Sexual harassment may take place:

1. In the premises of the workplace or offices of the City Government of

Cebu;

2. In any place where the parties were found as a result of work;

3. At work-related social functions;

4. While on official business outside the office or during work-related travel

5. At official conferences, fora, symposia or training sessions; or

6. By telephone, cellular phone, fax machine or electronic mail.

81
What are the forms of sexual harassment?

The following are illustrative forms of sexual harassment:

(a) Physical
i. Malicious Touching
ii. Overt sexual advance
iii. Gesture with lewd insinuation.
(b) Verbal, such as but not limited to, requests or demands for sexual
favors, and lurid remarks
(c) Use of objects, pictures or graphics, letters or written notes with sex-
ual underpinnings.
(d) Other forms analogous to the foregoing.

Who are the persons liable for sexual harassment?

Any government official or employee, regardless of sex, is liable for

sexual harassment when he/she:

(a) Directly participates in the execution of any act of sexual harass-

ment as defined by these Rules;
(b) Induces or directs another or others to commit sexual harassment
as defined by these Rules;
(c) Cooperates in the commission of sexual harassment by another
through an act without which the sexual harassment would not have
been accomplished;
(d) Cooperates in the commission of sexual harassment by another
through previous or simultaneous acts.

82
Where will I file my complaint? To whom?

A Committee on Decorum and Investigation shall be created in the City

Government of Cebu.
The Committee shall perform the following functions:

(a) Investigate sexual harassment complaints in accordance with the pre-

scribed procedure;

(b) Submit a report of its findings with the corresponding recommendation to

the disciplining authority for decision;

(c) Lead in the conduct of discussions about sexual harassment within the
agency or institution to increase understanding and prevent incidents of sexual
harassment;

2. When a member of the Committee is the complainant or the person com-

plained of in a sexual harassment case, he/she shall be disqualified from being a
member of the Committee.

Composition

In a work-related environment, a Committee on Decorum and Investigation shall

be composed of
 at least one (1) representative each from the management;
 the accredited union, if any;
 the second level employees; and
 from the first level employees; duly selected by the City Mayor.

Where can I get immediate assistance for my complaint?
The Pre-filing Stage. - The Human Resource Development Office is
hereby mandated to provide assistance to an alleged victim of sexual harass-
ment by referral to the City Social Welfare Department, or to a Non-Government
Organization accredited by the City and recognized for its work with women vic-
tims of abuse, before the filing of the complaint.

83
 CLASSIFICATION OF ACTS OF SEXUAL HARASSMENT

Sexual harassment is classified as grave, less grave and light offenses.

I. Grave offenses shall include but are not limited to:

 Unwanted touching of private parts of the body (genitalia, buttocks,

and breast);

 Sexual assault;

 Malicious touching;

 Requesting for sexual favor in exchange for employment, promotion,

local or foreign travels, favorable working conditions or assignments,
a passing grade, the granting of honors or scholarship, or grant of
benefits or payment of a stipend or allowance; and

 Other analogous cases

II. Less Grave Offenses shall include but are limited to:

 Unwanted touching or brushing against a victim’s body;

 Pinching not falling under grave offenses;

 Derogatory or degrading remarks or innuendoes directed toward the

members of one sex or one’s sexual orientation or used to describe
a person;

 Verbal abuse or threats with sexual overtones; and

 Other analogous cases.

III. The following shall be considered Light Offenses:

 Surreptitiously looking or stealing a look at a person’s private part or

worn undergarments;

 Telling sexist/smutty jokes or sending these through text, electronic

mail or other similar means, causing embarrassment or offense and
carried out after the offender has been advised that they are offen-
sive or embarrassing or even without such advise, when they are by
their nature clearly embarrassing, offensive or vulgar;

84
  Malicious leering or ogling

 The display of sexually offensive pictures, materials or graffiti;

 Unwelcome inquiries or comments about a person’s sex life;

 Unwelcome sexual flirtation; advances, propositions;

 Making offensive hand or body gestures at an employee;

 Persistent unwanted attention with sexual overtones;

 Unwelcome phone calls with sexual overtones causing discomfort, em-

barrassment, offense or insult to the receiver, and

 Other analogous cases.

The penalties for light, less grave, and grave offenses are as follows:

For light offenses:

1st offense - Reprimand

2nd offense - Fine or suspension not exceeding thirty

(30 days)

3rd offense - Dismissal

For less grave offenses:

1st offense - Fine or suspension not less than thirty (30)

days and not exceeding six (6) months

2nd offense - Dismissal

For grave offenses:

Dismissal.

85
PANUNUMPA NG KAWANI NG GOBYERNO
Ako’y kawani ng gobyerno, tungkulin ko ang

maglingkod ng tapat at mahusay.

Dahil ditto, ako’y papasok ng maaga at

magtatrabaho ng lampas sa takdang

oras kung kinakailangan.

Magsisilbi akong ng magalang at

mabilis sa lahat ng nangangailangan.

Pangangalagaan ko ang mga gamit,

kasangkapan at iba pang pag-aari ng pamahalaan.

Magiging pantay at makatarungan ang

pakikitungo ko sa mga lumalapit

sa aming tanggapan. Magsasalita ako laban sa

katiwalian at pagsasamantala.

Hindi ko gagamitin ang aking

panunungkulan sa sarili kong kapakanan.

Hindi ako hihingi o tatanggap ng suhol,

sisikapin kong madagdagan ang

aking talino at kakayahan upang ang antas ng

paglilingkod sa bayan ay
patuloy na maitaas.

86
 Sapagkat ako'y isang

kawani ng gobyerno at tungkulin

ko ang maglingkod ng tapat at

mahusay, sa bayan ko at sa panahong ito,

ako at ang aking mga kapwa kawani ay

kailangan tungo sa isang maunlad,

masagana at mapayapang pilipinas.

Sa harap ninyong lahat ako'y taos pusong nanunumpa

87
 HANDBOOK RECEIPT AND
ACKNOWLEDGMENT

I have received, read, had an opportunity to question, do under-

stand, and shall comply with the policies outlined in the Cebu
City Government Employee Handbook .

I understand and agree that the City Government may revise,

rescind, or modify any portion of the handbook at any time, and
I shall be bound by such change. I understand and agree that
my continued employment is acceptance of policy and any revi-
sions thereof.

I agree that my continued employment by Cebu City Govern-

ment constitutes consideration for any changes in policy repre-
sented by this handbook.

______________________________________
Signature over Printed Name

__________________________
Date

88
89