Salary Grade Table 2026 for Government Employees
Under Executive Order No. 64, s. 2024 (August 2, 2024), civilian government employees earn from ₱14,634.00 a month (Salary Grade 1, Step 1) to ₱462,329.00 (SG 33, Step 2) in 2026. A Teacher I (SG 11) starts at ₱31,705.00 and a Nurse I (SG 15) at ₱42,178.00. The final tranche takes effect on January 1, 2027: SG 1 becomes ₱15,208.00 and SG 11 ₱33,387.00. On top of the basic salary: ₱2,000 PERA a month, a mid-year and a year-end bonus of one month each, and a ₱5,000 cash gift.
Updated:
Government Salary Grade Calculator
Monthly basic salary — SG 11, Step 1
₱31,705.00
2026 third tranche of Executive Order No. 64, s. 2024 (August 2, 2024), implemented by DBM National Budget Circular No. 601 (January 22, 2026), Annex A. GSIS at 9% of basic pay, the usual payroll practice; allowances such as PERA are shown separately.
- Monthly basic salary (2026, SG 11 Step 1)
- ₱31,705.00
- GSIS personal share (9%)
- − ₱2,853.45
- PhilHealth employee share
- − ₱792.63
- Pag-IBIG employee share
- − ₱200.00
- Withholding tax on the basic salary
- − ₱1,053.89
- Net basic pay per month
- ₱26,805.03
- Plus PERA
- ₱2,000.00
- Basic salary for the year (× 12)
- ₱380,460.00
- Mid-year (May) and year-end (November) bonuses, one month each if eligible
- ₱63,410.00
- Cash gift (with the year-end bonus)
- ₱5,000.00
- PERA for the year
- ₱24,000.00
Schedule used: Executive Order No. 64, s. 2024 (August 2, 2024) — 2026 salary schedule
In effect: January 1, 2026 · Last verified: September 2026
Official source: DBM National Budget Circular No. 601 (January 22, 2026), Annex A (dbm.gov.ph)
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Salary Grade Table 2026 (Monthly, Steps 1–8)
Third tranche of Executive Order No. 64, s. 2024 (August 2, 2024), in force since January 1, 2026 ; implemented by DBM National Budget Circular No. 601 (January 22, 2026), Annex A.
| SG | Step 1 | Step 2 | Step 3 | Step 4 | Step 5 | Step 6 | Step 7 | Step 8 |
|---|---|---|---|---|---|---|---|---|
| 1 | ₱14,634.00 | ₱14,730.00 | ₱14,849.00 | ₱14,968.00 | ₱15,089.00 | ₱15,211.00 | ₱15,333.00 | ₱15,456.00 |
| 2 | ₱15,522.00 | ₱15,636.00 | ₱15,752.00 | ₱15,869.00 | ₱15,986.00 | ₱16,103.00 | ₱16,223.00 | ₱16,342.00 |
| 3 | ₱16,486.00 | ₱16,610.00 | ₱16,732.00 | ₱16,856.00 | ₱16,982.00 | ₱17,106.00 | ₱17,234.00 | ₱17,360.00 |
| 4 | ₱17,506.00 | ₱17,636.00 | ₱17,767.00 | ₱17,898.00 | ₱18,031.00 | ₱18,163.00 | ₱18,298.00 | ₱18,433.00 |
| 5 | ₱18,581.00 | ₱18,720.00 | ₱18,858.00 | ₱18,998.00 | ₱19,137.00 | ₱19,280.00 | ₱19,423.00 | ₱19,565.00 |
| 6 | ₱19,716.00 | ₱19,862.00 | ₱20,009.00 | ₱20,158.00 | ₱20,307.00 | ₱20,456.00 | ₱20,609.00 | ₱20,761.00 |
| 7 | ₱20,914.00 | ₱21,069.00 | ₱21,224.00 | ₱21,382.00 | ₱21,539.00 | ₱21,699.00 | ₱21,859.00 | ₱22,022.00 |
| 8 | ₱22,423.00 | ₱22,627.00 | ₱22,832.00 | ₱23,038.00 | ₱23,246.00 | ₱23,456.00 | ₱23,668.00 | ₱23,883.00 |
| 9 | ₱24,329.00 | ₱24,523.00 | ₱24,720.00 | ₱24,917.00 | ₱25,117.00 | ₱25,318.00 | ₱25,521.00 | ₱25,725.00 |
| 10 | ₱26,917.00 | ₱27,131.00 | ₱27,347.00 | ₱27,565.00 | ₱27,786.00 | ₱28,007.00 | ₱28,230.00 | ₱28,456.00 |
| 11 | ₱31,705.00 | ₱31,820.00 | ₱32,109.00 | ₱32,401.00 | ₱32,697.00 | ₱32,998.00 | ₱33,302.00 | ₱33,611.00 |
| 12 | ₱33,947.00 | ₱34,069.00 | ₱34,357.00 | ₱34,648.00 | ₱34,943.00 | ₱35,242.00 | ₱35,544.00 | ₱35,850.00 |
| 13 | ₱36,125.00 | ₱36,283.00 | ₱36,599.00 | ₱36,919.00 | ₱37,244.00 | ₱37,572.00 | ₱37,904.00 | ₱38,241.00 |
| 14 | ₱38,764.00 | ₱39,141.00 | ₱39,523.00 | ₱39,910.00 | ₱40,300.00 | ₱40,696.00 | ₱41,097.00 | ₱41,503.00 |
| 15 | ₱42,178.00 | ₱42,594.00 | ₱43,015.00 | ₱43,442.00 | ₱43,874.00 | ₱44,310.00 | ₱44,753.00 | ₱45,202.00 |
| 16 | ₱45,694.00 | ₱46,152.00 | ₱46,615.00 | ₱47,084.00 | ₱47,559.00 | ₱48,040.00 | ₱48,528.00 | ₱49,020.00 |
| 17 | ₱49,562.00 | ₱50,066.00 | ₱50,576.00 | ₱51,092.00 | ₱51,614.00 | ₱52,144.00 | ₱52,678.00 | ₱53,221.00 |
| 18 | ₱53,818.00 | ₱54,371.00 | ₱54,933.00 | ₱55,499.00 | ₱56,075.00 | ₱56,657.00 | ₱57,246.00 | ₱57,842.00 |
| 19 | ₱59,153.00 | ₱59,966.00 | ₱60,793.00 | ₱61,632.00 | ₱62,486.00 | ₱63,353.00 | ₱64,236.00 | ₱65,132.00 |
| 20 | ₱66,052.00 | ₱66,970.00 | ₱67,904.00 | ₱68,853.00 | ₱69,818.00 | ₱70,772.00 | ₱71,727.00 | ₱72,671.00 |
| 21 | ₱73,303.00 | ₱74,337.00 | ₱75,388.00 | ₱76,456.00 | ₱77,542.00 | ₱78,645.00 | ₱79,692.00 | ₱80,831.00 |
| 22 | ₱81,796.00 | ₱82,963.00 | ₱84,151.00 | ₱85,356.00 | ₱86,582.00 | ₱87,746.00 | ₱89,011.00 | ₱90,295.00 |
| 23 | ₱91,306.00 | ₱92,622.00 | ₱93,962.00 | ₱95,330.00 | ₱96,823.00 | ₱98,341.00 | ₱99,883.00 | ₱101,318.00 |
| 24 | ₱102,603.00 | ₱104,209.00 | ₱105,841.00 | ₱107,500.00 | ₱109,185.00 | ₱110,898.00 | ₱112,533.00 | ₱114,301.00 |
| 25 | ₱116,643.00 | ₱118,469.00 | ₱120,326.00 | ₱122,212.00 | ₱124,131.00 | ₱126,079.00 | ₱128,061.00 | ₱130,073.00 |
| 26 | ₱131,807.00 | ₱133,870.00 | ₱135,968.00 | ₱138,100.00 | ₱140,268.00 | ₱142,469.00 | ₱144,707.00 | ₱146,983.00 |
| 27 | ₱148,940.00 | ₱151,273.00 | ₱153,644.00 | ₱155,906.00 | ₱158,353.00 | ₱160,235.00 | ₱162,752.00 | ₱165,310.00 |
| 28 | ₱167,129.00 | ₱169,752.00 | ₱172,418.00 | ₱174,797.00 | ₱177,545.00 | ₱180,339.00 | ₱182,660.00 | ₱185,537.00 |
| 29 | ₱187,531.00 | ₱190,482.00 | ₱193,480.00 | ₱196,528.00 | ₱199,624.00 | ₱202,005.00 | ₱205,191.00 | ₱208,430.00 |
| 30 | ₱210,718.00 | ₱214,038.00 | ₱217,207.00 | ₱220,425.00 | ₱223,691.00 | ₱227,224.00 | ₱230,595.00 | ₱234,240.00 |
| 31 | ₱300,961.00 | ₱306,691.00 | ₱312,532.00 | ₱318,182.00 | ₱323,938.00 | ₱329,989.00 | ₱336,092.00 | ₱342,310.00 |
| 32 | ₱356,237.00 | ₱363,257.00 | ₱370,418.00 | ₱377,359.00 | ₱384,805.00 | ₱392,400.00 | ₱400,150.00 | ₱408,055.00 |
| 33 | ₱449,157.00 | ₱462,329.00 | — | — | — | — | — | — |
Step 1 Salary by Year (2025–2027)
| SG | 2025 | 2026 | 2027 | Increase |
|---|---|---|---|---|
| 1 | ₱14,061.00 | ₱14,634.00 | ₱15,208.00 | 3.92% |
| 2 | ₱14,925.00 | ₱15,522.00 | ₱16,118.00 | 3.84% |
| 3 | ₱15,852.00 | ₱16,486.00 | ₱17,120.00 | 3.85% |
| 4 | ₱16,833.00 | ₱17,506.00 | ₱18,180.00 | 3.85% |
| 5 | ₱17,866.00 | ₱18,581.00 | ₱19,296.00 | 3.85% |
| 6 | ₱18,957.00 | ₱19,716.00 | ₱20,474.00 | 3.84% |
| 7 | ₱20,110.00 | ₱20,914.00 | ₱21,872.00 | 4.58% |
| 8 | ₱21,448.00 | ₱22,423.00 | ₱23,399.00 | 4.35% |
| 9 | ₱23,226.00 | ₱24,329.00 | ₱25,433.00 | 4.54% |
| 10 | ₱25,586.00 | ₱26,917.00 | ₱28,247.00 | 4.94% |
| 11 | ₱30,024.00 | ₱31,705.00 | ₱33,387.00 | 5.31% |
| 12 | ₱32,245.00 | ₱33,947.00 | ₱35,650.00 | 5.02% |
| 13 | ₱34,421.00 | ₱36,125.00 | ₱37,828.00 | 4.71% |
| 14 | ₱37,024.00 | ₱38,764.00 | ₱40,505.00 | 4.49% |
| 15 | ₱40,208.00 | ₱42,178.00 | ₱44,148.00 | 4.67% |
| 16 | ₱43,560.00 | ₱45,694.00 | ₱47,829.00 | 4.67% |
| 17 | ₱47,247.00 | ₱49,562.00 | ₱51,877.00 | 4.67% |
| 18 | ₱51,304.00 | ₱53,818.00 | ₱56,332.00 | 4.67% |
| 19 | ₱56,390.00 | ₱59,153.00 | ₱61,916.00 | 4.67% |
| 20 | ₱62,967.00 | ₱66,052.00 | ₱69,138.00 | 4.67% |
| 21 | ₱70,013.00 | ₱73,303.00 | ₱76,594.00 | 4.49% |
| 22 | ₱78,162.00 | ₱81,796.00 | ₱85,431.00 | 4.44% |
| 23 | ₱87,315.00 | ₱91,306.00 | ₱95,296.00 | 4.37% |
| 24 | ₱98,185.00 | ₱102,603.00 | ₱107,022.00 | 4.31% |
| 25 | ₱111,727.00 | ₱116,643.00 | ₱121,559.00 | 4.21% |
| 26 | ₱126,252.00 | ₱131,807.00 | ₱137,362.00 | 4.21% |
| 27 | ₱142,663.00 | ₱148,940.00 | ₱155,217.00 | 4.21% |
| 28 | ₱160,469.00 | ₱167,129.00 | ₱173,788.00 | 3.98% |
| 29 | ₱180,492.00 | ₱187,531.00 | ₱194,570.00 | 3.75% |
| 30 | ₱203,200.00 | ₱210,718.00 | ₱218,237.00 | 3.57% |
| 31 | ₱293,191.00 | ₱300,961.00 | ₱308,730.00 | 2.58% |
| 32 | ₱347,888.00 | ₱356,237.00 | ₱364,586.00 | 2.34% |
| 33 | ₱438,844.00 | ₱449,157.00 | ₱459,469.00 | 2.30% |
Salary Grades of Common Positions
| Position | SG | 2026, Step 1 | 2027, Step 1 |
|---|---|---|---|
| Teacher I | 11 | ₱31,705.00 | ₱33,387.00 |
| Teacher II | 12 | ₱33,947.00 | ₱35,650.00 |
| Teacher III | 13 | ₱36,125.00 | ₱37,828.00 |
| Master Teacher I | 18 | ₱53,818.00 | ₱56,332.00 |
| Nurse I | 15 | ₱42,178.00 | ₱44,148.00 |
| Nurse II | 16 | ₱45,694.00 | ₱47,829.00 |
| Administrative Aide I | 1 | ₱14,634.00 | ₱15,208.00 |
| Administrative Assistant I | 7 | ₱20,914.00 | ₱21,872.00 |
| Administrative Officer I | 10 | ₱26,917.00 | ₱28,247.00 |
| Engineer I | 12 | ₱33,947.00 | ₱35,650.00 |
| Accountant I | 12 | ₱33,947.00 | ₱35,650.00 |
| Medical Officer III | 21 | ₱73,303.00 | ₱76,594.00 |
| Attorney I | 16 | ₱45,694.00 | ₱47,829.00 |
| Attorney III | 21 | ₱73,303.00 | ₱76,594.00 |
Grades from the DBM Index of Occupational Services (2022 edition). An agency's plantilla can differ for a specific item; your appointment paper shows your grade and step.
Allowances and Bonuses (2026)
| Benefit | Amount | Rule |
|---|---|---|
| Personnel Economic Relief Allowance (PERA) | ₱2,000 a month | Civilian personnel stationed in the Philippines — regular, contractual or casual, appointive or elective (FY 2026 GAA, RA 12314, Gen. Prov. Sec. 63). |
| Uniform or clothing allowance | Up to ₱7,000 a year | Qualified employees who render at least six months of service in the year (RA 12314 Sec. 64; DBM Budget Circular 2024-1). |
| Mid-year bonus | One month's basic salary as of May 15 | At least four months of service from July 1 of the previous year to May 15, still in service on May 15, and at least a satisfactory rating; released not earlier than May 15 (RA 12314 Sec. 74; RA 11466 Sec. 8). |
| Year-end bonus | One month's basic salary as of October 31 | At least four months of service from January 1 to October 31 and still in service on October 31; paid with the first agency payroll in November (RA 12314 Sec. 75; DBM Budget Circular 2024-3). |
| Cash gift | ₱5,000 a year | Paid together with the year-end bonus in November (RA 6686 as amended by RA 8441; RA 12314 Sec. 75). |
| Medical allowance | Up to ₱7,000 a year | Subsidy for HMO-type benefits from FY 2025 (EO No. 64 Sec. 7; RA 12314 Sec. 65; DBM Budget Circular 2024-6). Not for those already receiving HMO benefits under special laws, or the legislative and judicial branches and other offices with fiscal autonomy. |
| Teaching allowance (public school teachers) | ₱10,000 a school year | From School Year 2025–2026 onward; not subject to income tax (RA 11997 Sec. 4). |
Deductions: GSIS, PhilHealth, Pag-IBIG and Tax
Government employees pay 9% of their monthly compensation to GSIS (the government adds 12%) under RA 8291, PhilHealth's 5% premium split equally with the employer, and Pag-IBIG's ₱200, before withholding tax on the rest — a Teacher I on ₱31,705.00 nets about ₱26,805.03 of basic pay. RA 8291 lets the GSIS Board set a monthly compensation limit above which the member share is 2% on the excess; whether a limit applies today could not be verified (gsis.gov.ph blocks automated reading). The calculator applies 9% to the whole basic salary, the usual payroll practice — check your payslip. The Income Tax Calculator shows the tax tables and how bonuses above ₱90,000 are taxed.
Rules That Decide Your Salary
- New hires: New hires start at Step 1 of the position's salary grade (NBC No. 601, item 5.1.4).
- Incumbents: Incumbents move to the new rate of the same grade and step they held on December 31 of the previous year (NBC No. 601, item 5.1.1).
- Casual employees: Casual daily wage = monthly rate ÷ 22 working days (NBC No. 601, item 5.1.5).
- Local governments: Local governments apply the schedule only with sanggunian approval and within their personal-services limit, at a share set by income class: provinces and cities 100% (special and 1st class) down to 80% (5th class); municipalities 90% (1st class) down to 70% (5th class). An LGU may adopt the full schedule (EO No. 64 Sec. 4; DBM LBC No. 172).
- Not covered: Not covered: military and uniformed personnel (police, soldiers, fire, jail and coast guard personnel have a separate base-pay schedule), agencies exempt from RA 6758 with their own compensation plans, GOCCs under the GCG compensation framework, and job orders, contracts of service and consultants (NBC No. 601, item 4.0).
Official Sources
- Executive Order No. 64, s. 2024 (August 2, 2024) — salary schedules for 2024 to 2027 (Sec. 3) and tranche dates (Sec. 5)
- DBM National Budget Circular No. 597 (January 20, 2025), Annex A — 2025 tranche
- DBM National Budget Circular No. 601 (January 22, 2026), Annex A — 2026 tranche
- FY 2026 General Appropriations Act (RA 12314), General Provisions — PERA, clothing allowance, bonuses, medical allowance
- RA 8291 (GSIS Act of 1997) — contribution rates
Salary tables: EO No. 64 (signed scan hosted by LawPhil, matching the PCO copy) and DBM NBC No. 597 (2025) and No. 601 (2026) Annex A — every cell agrees across the documents; 2027 from EO No. 64 only. Cross-checks: SG 1 Step 1 ₱14,634 in 2026; Teacher I (SG 11) ₱31,705 in 2026 and ₱33,387 in 2027 (DBM press release, September 5, 2026). Position grades: DBM Index of Occupational Services, 2022 edition. AyTool is independent and not affiliated with DBM or GSIS.
Frequently Asked Questions
What is the salary of Salary Grade 11 in 2026?
₱31,705.00 a month at Step 1, rising to ₱33,611.00 at Step 8, under the 2026 tranche of Executive Order No. 64, s. 2024 (August 2, 2024). From January 1, 2027 it becomes ₱33,387.00 (Step 1). SG 11 is the grade of a Teacher I.
How much is a Teacher I salary in 2026?
Teacher I is Salary Grade 11 (DBM Index of Occupational Services), so a newly hired Teacher I receives ₱31,705.00 a month in 2026 and ₱33,387.00 from January 1, 2027. After GSIS, PhilHealth, Pag-IBIG and withholding tax the monthly net basic pay is about ₱26,805.03, plus ₱2,000 PERA a month and the ₱10,000 yearly teaching allowance for public school teachers (RA 11997).
How much is the salary of a Nurse I in government in 2026?
Nurse I is Salary Grade 15: ₱42,178.00 a month at Step 1 in 2026, up to ₱45,202.00 at Step 8; ₱44,148.00 at Step 1 from January 1, 2027.
What is the lowest and highest government salary in 2026?
Salary Grade 1, Step 1 is ₱14,634.00 a month; the top of the schedule, SG 33 Step 2, is ₱462,329.00. SG 33 has only two steps; every other grade has eight.
When is the next salary increase for government employees?
January 1, 2027 — the fourth and final tranche of Executive Order No. 64, s. 2024 (August 2, 2024). Salary Grade 1 rises to ₱15,208.00 and SG 11 to ₱33,387.00. DBM implements each tranche with a National Budget Circular, usually issued in January.
Do new hires start at Step 1?
New hires start at Step 1 of the position's salary grade (NBC No. 601, item 5.1.4). Incumbents move to the new rate of the same grade and step they held on December 31 of the previous year (NBC No. 601, item 5.1.1).
Do local government (LGU) employees get the same salary?
Local governments apply the schedule only with sanggunian approval and within their personal-services limit, at a share set by income class: provinces and cities 100% (special and 1st class) down to 80% (5th class); municipalities 90% (1st class) down to 70% (5th class). An LGU may adopt the full schedule (EO No. 64 Sec. 4; DBM LBC No. 172).
Are police and soldiers on this salary grade table?
Not covered: military and uniformed personnel (police, soldiers, fire, jail and coast guard personnel have a separate base-pay schedule), agencies exempt from RA 6758 with their own compensation plans, GOCCs under the GCG compensation framework, and job orders, contracts of service and consultants (NBC No. 601, item 4.0).
How much are the PERA, bonuses and other allowances in 2026?
Personnel Economic Relief Allowance (PERA): ₱2,000 a month; Uniform or clothing allowance: Up to ₱7,000 a year; Mid-year bonus: One month's basic salary as of May 15; Year-end bonus: One month's basic salary as of October 31; Cash gift: ₱5,000 a year; Medical allowance: Up to ₱7,000 a year. Each has eligibility rules in the General Appropriations Act; see the table on this page.
Magkano ang sahod ng Salary Grade 1 ngayong 2026?
₱14,634.00 kada buwan sa Step 1 at ₱15,456.00 sa Step 8; magiging ₱15,208.00 simula Enero 1, 2027. May dagdag na ₱2,000.00 PERA kada buwan, mid-year bonus tuwing Mayo, at year-end bonus kasama ang ₱5,000.00 cash gift tuwing Nobyembre.
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