All sectors

Sector · fiscal year 2026

Personnel, Pensions & Benefits

Personnel benefits, pensions, gratuity, salaries and allowances. Everything the Act says on it, wherever in the Act it says it — spread across 2 offices.
In program rows
₱4,468,857,075.00

In program rows

Programs
2

Programs

Rules in the Act
11

Rules in the Act

Offices involved
2

Offices involved

01Who spends it

2 officesspend on this.

The Act files money by office, so a sector is scattered through it. This is the scatter, gathered.

02The lines themselves

2 programs,largest first.

Each is a row the Act prints against an office, tagged to this sector. Amounts are exactly as printed — 3.9% of the region's total sits in these rows, though a line counted here may be counted under another sector too.

03What the Act requires

11 rulesattached to this money.

A special provision is the condition Parliament put on an appropriation — who it must reach, what it may not be spent on, what has to be reported and to whom. These are the ones about this sector, quoted in full.

Child Development Workers and Supervised Neighborhood Play Workers Honorarium. The amount of One Hundred Eighty-Six Million Four Hundred Eighty Thousand Pesos (P 186,480,000.00) herein appropriated under the Child and Youth Welfare Program shall be exclusively used for the augmentation of Honorarium for Child Development Workers (CDWs) and Supervised Neighborhood Play (SNP) Workers.

Wages and Productivity

of which ₱420,000.00

Wages and Productivity. The amount of Four Hundred Twenty Thousand Pesos (₱420,000.00) herein appropriated shall be used exclusively for payment of Honoraria for the Members of Bangsamoro Tripartite Wages and Productivity Board (BTWPB), subject to existing rules and regulations on the payment of Honoraria.

Cash Allowance to Teachers

of which ₱10,000.00

Cash Allowance to Teachers. The amount herein appropriated for Cash Allowance to teachers shall be used for the payment of Ten Thousand Pesos (P10,000.00) per classroom teacher for every school year to augment the expenses for teaching supplies and materials, for internet subscription and other communication expenses, and for an annual medical examination, subject to the submission of list of teacher beneficiaries and Program Implementation Plan and Guidelines.

World Teachers' Day Incentive Benefit. The amount herein appropriated under World Teachers' Day Incentive Benefit shall be granted during the Annual World Teachers' Day celebration in the amount of One Thousand Pesos (P1,000.00) per teacher, subject to the guidelines issued by MBHTE.

Hospital and Other Health Care Facilities Income. In addition to the amounts herein appropriated, all income generated from the operations of provincial hospitals, district hospitals and municipal hospitals, including drug abuse treatment and rehabilitation centers and facilities, blood service facilities (blood stations, blood collection units, blood banks), laboratories, and other revenue-generating unitsnot mentioned under the Ministry shall be deposited in an authorized government depository bank, of which the twenty percent (20%) be remitted to the Bangsamoro Treasury Office. The remaining eighty percent (80%) may be used to augment the hospitals and other health facilities' MOOE and Capital Outlay requirements, subject to the following conditions: (i) at least twenty-five Percentage (25%) of said income shall be utilized to purchase and upgrade hospital equipment used directly in the delivery of health services and the remaining balance shall be used for MOOE, including the hiring of health workers on Job-Order basis; and (ii) income sourced from PhilHealth reimbursements from availment of medical services shall be used exclusively by said hospitals and other health care facilities for the improvement of their facilities, and for the replenishment of drugs, medicines and vaccines, including medical and dental supplies used in government health care facilities. In no case shall said amount be used for the payment of salaries, allowances and other benefits. Disbursements and expenditures by the hospitals and other health care facilities under the Ministry in violation of the above requirements shall be void and shall subject the erring officials and employees to disciplinary actions in accordance with existing laws. The Ministry shall prepare and submit the annual operating budget through the Hospitals and Other Health Care Facilities for the current year and the corresponding expenditures to the Ministry of Finance, and Budget and Management not later than November 15 of the preceding year. Likewise, it shall submit to the MFBM not later than March 1 of the current year its audited financial statements for the immediately preceding year. The provincial hospitals, district hospitals and municipal hospitals shall submit quarterly report of the receipts and expenditures on the use of their income to the Ministry of Health. MOH shall thereafter submit a copy of the report to the Ministry of Finance, and Budget and Management and to the Committee on Finance, and Budget and Management. The Health Minister, the Ministry's web administrator or his/her equivalent, and the Chiefs of Hospitals shall be responsible for ensuring that the foregoing documents are likewise posted on the Ministry's/Hospital's website.

Per Diem of the Wali

of which ₱210,718.00

Per Diem of the Wali. The amount of Two Hundred Ten Thousand Seven Hundred Eighteen Pesos (₱210,718.00) per month or an annual amount of Two Million Five Hundred Twenty-Eight Thousand Six Hundred Sixteen Pesos (₱2,528,616.00) herein appropriated shall be used as the per diem of the Wali pursuant to Section 5 Article VIII of R.A. No. 11054.

Financial Incentive for Athletes

of which ₱5,000,000.00

Financial Incentive for Athletes. The amount appropriated herein amounting to Five Million Pesos (₱5,000,000.00) shall be exclusively used for the Financial Incentive for Athletes subject to the submission of Program Implementation Plan and Guidelines (PIPG).

Bangsamoro Economic Development Council (BEDC). The BEDC allocations authorized under this Act shall be used exclusively for: Personnel Services - Honoraria ₱2,300,000.00 Maintenance and Other Operating Expenses ₱5,256,700.00 The amount herein appropriated as honoraria of the BEDC is subject to existing rules and regulations on the payment of Honoraria.

Pension and Gratuity Fund

of which ₱1,753,525,425.00

Pension and Gratuity Fund. The amount of One Billion Seven Hundred Fifty-Three Million Five Hundred Twenty-Five Thousand Four Hundred Twenty-Five Pesos (₱1,753,525,425.00) herein appropriated shall cover the payment of the following:

  • Retirement benefits of the Bangsamoro Government personnel; and
  • Retirement/Separation benefits or incentives of affected personnel with permanent appointments, as attested by the CSC, due to the transfer of the Province of Sulu from BARMM to Region IX (Zamboanga Peninsula), who would opt to retire or be separated from the service pursuant to the implementation of E.O. No. 91, s. 2025.

Payment of Personnel Benefits

of which ₱2,715,331,650.00

Payment of Personnel Benefits. The amount of Two Billion Seven Hundred Fifteen Million Three Hundred Thirty-One Thousand Six Hundred Fifty Pesos (₱2,715,331,650.00) herein appropriated for the payment of personnel benefits shall be used for deficiencies in authorized salaries, bonuses, allowances, associated premiums, and other similar benefits of the Bangsamoro Government personnel. It shall cover personnel services expenses including, but not limited to the following:

  • Funding requirement for offices that may be created, subject to applicable laws, rules and regulations, and this Act;
  • Funding requirement for the standardization, upgrading, and creation of hospitals within the BARMM as may be authorized by laws, rules, and regulations;
  • Funding requirement for compensation adjustments, as may be authorized by laws, rules, and regulations;
  • Payment of Step Increment of qualified personnel;
  • Payment of all other incentives as may be authorized by laws, rules and regulations, and issuances of the Chief Minister; and
  • Funding requirement for authorized unfilled positions under MBHTE that may be filled in within the fiscal year .

Special Development Fund Board (SDF Board). There is hereby created a Board which shall be directly under the supervision of the Office of the Chief Minister (OCM). The Board shall be supported by a Program Management Office (SDF-PMO) with sufficient personnel headed by an Executive Director equivalent to a Director IV and assisted by a Deputy Executive Director equivalent to a Director III, who shall be appointed or designated by the Chief Minister. Their appointments shall be coterminous with the appointing authority. The Chief Minister shall prescribe the organizational structure and staffing pattern of the SDF-PMO, which shall be charged against the Miscellaneous Personnel Benefits Fund (MPBF) of the Bangsamoro Government. The Board shall be chaired by the Senior Minister; other members shall be determined by the Chief Minister. The Executive Director shall serve as the Vice-Chairperson of the Board. The SDF-PMO shall serve as the Secretariat of the Board. The Chief Minister, through the Board, shall set the policies and guidelines on the selection and implementation of special development fund programs, projects, and activities (SDF-PPA). The SDF-PMO shall be responsible for the planning and implementation of SDF-PPA and shall ensure that the same is consistent with the existing Bangsamoro Development Plan, subject to the review, deliberation, and evaluation by the SDF Board. It may call upon any ministry, bureau, office, agency, or instrumentality of the Bangsamoro Government for such assistance as it may need in the performance of its functions. The Chief Minister may reassign any personnel of the Bangsamoro Government to the SDF-PMO upon recommendation of the Head of the SDF-PMO. The Chief Minister, upon recommendation and submission of SDF-PPAs by the SDF Board, shall review and approve the SDF-PPA in accordance with the policies and guidelines issued on the selection and implementation thereof, and shall ensure the optimal use of funds toward high-impact, capital-intensive flagship projects.

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