Philippine Laws Platform

[ EXECUTIVE ORDER NO. 107, December 03, 2025 ]

UPDATING THE BASE PAY SCHEDULE AND INCREASING THE SUBSISTENCE ALLOWANCE OF THE MILITARY AND UNIFORMED PERSONNEL

WHEREAS, Sections 13 of Presidential Decree (PD) No. 985 or "The Budgetary Reform Decree on Compensation and Position Classification of 1976," as amended, authorizes the President to revise periodically the salary schedule and wage schedule of government employees and personnel;

WHEREAS,Item 1 of Congress Joint Resolution (JR) No. 4 (s. 2009) stipulates that the Base Pay Schedule of military and uniformed personnel (MUP) shall take into account the prevailing economic realities and create professionalism, exemplary performance, and commitment to service;

WHEREAS,Item 17(iv) of JR No. 4 further provides that the Department of Budget and Management (DBM) shall recommend, for the consideration and approval of the President, the updating of the Base Pay Schedule for MUP. as well as the policies on and levels of allowances, benefits, and incentives applicable to all government personnel;

WHEREAS,given the prevailing economic circumstances, there is a need to update the base pay schedule and increase the subsistence allowance of MUP in recognition of their vital role in nation building, and in order to boost their morale and maintain a competent, committed, agile, and healthy workforce;

NOW, THEREFORE, I, FERDINAND R. MARCOS, JR.,President of the Philippines, by virtue of the powers vested in me by the Constitution and existing laws, do hereby order:

Section 1. Coverage.The updated Base Pay Schedule herein shall apply to all military personnel under the Department of National Defense (DND) and uniformed personnel under the Department of the Interior and Local Government (DILG), the Philippine Coast Guard (PCG), the Bureau of Corrections (BuCor), and the National Mapping and Resource Information Authority (NAMRIA).

Section 2. Updated Base Pay Schedule.The updated Base Pay Schedule for MUP, which shall be implemented in three (3) tranches, shall be as follows:

First Tranche
DND	DILG	PCG	NAMRIA	BUCOR	MBP¹
PA², PAF³and GHQ⁴	PN⁵	BJMP⁶and BFP⁷	PNP⁸and PPSC⁹
Candidate Soldier							19,516
Private	Apprentice Seaman/Seaman Third Class	Fire/Jail Officer I	Patrolman/Patrolwoman	Apprentice Seaman/Seaman Third Class	Apprentice Seaman/Seaman Third Class	Corrections Officer I/Corrections Technical Officer I	31,151
Private First Class	Seaman Second Class			Seaman Second Class	Seaman Second Class		31,774
Corporal	Seaman First Class	Fire/Jail Officer II	Police Corporal	Seaman First Class	Seaman First Class	Corrections Officer II/Corrections Technical Officer II	32,410
Sergeant	Petty Officer III			Petty Officer III	Petty Officer III		33,058
Staff Sergeant	Petty Officer II	Fire/Jail Officer III	Police Staff Sergeant	Petty Officer II	Petty Officer II	Corrections Officer III/Corrections Technical Officer III	33,720
Technical Sergeant	Petty Officer I			Petty Officer I	Petty Officer I		34,394
Master Sergeant	Chief Petty Officer	Senior Fire/Jail Officer I	Police Master Sergeant	Chief Petty Officer	Chief Petty Officer	Corrections Senior Officer I/Corrections Technical Senior Officer I	35,082
Senior Master Sergeant	Senior Chief Petty Officer	Senior Fire/Jail Officer II	Police Senior Master Sergeant	Senior Chief Petty Officer	Senior Chief Petty Officer	Corrections Senior Officer II/Corrections Technical Senior Officer II	35,783
Chief Master Sergeant	Master Chief Petty Officer	Senior Fire/Jail Officer III	Police Chief Master Sergeant	Master Chief Petty Officer	Master Chief Petty Officer	Corrections Senior Officer III/Corrections Technical Senior Officer III	36,499
First Chief Master Sergeant	First Master Chief Petty Officer	Senior Fire/Jail Officer IV	Police Executive Master Sergeant	First Master Chief Petty Officer	First Master Chief Petty Officer	Corrections Senior Officer IV/Corrections Technical Senior Officer IV	40,284
Cadet	Cadet		Cadet	Cadet			40,284
Probationary Second Lieutenant				Probationary Ensign			40,284
Second Lieutenant	Ensign			Ensign	Ensign		46,020
First Lieutenant	Lieutenant Junior Grade	Inspector	Police Lieutenant	Lieutenant Junior Grade	Lieutenant Junior Grade	Corrections Inspector/Corrections Technical Inspector	52,004
Captain	Lieutenant Senior Grade	Senior Inspector	Police Captain	Lieutenant Senior Grade	Lieutenant Senior Grade	Corrections Senior Inspector/Corrections Technical Senior Inspector	59,411
Major	Lieutenant Commander	Chief Inspector	Police major	Lieutenant Commander	Lieutenant Commander	Corrections Chief Inspector/Corrections Technical Chief Inspector	65,683
Lieutenant Colonel	Commander	Superintendent	Police Lieutenant Colonel	Commander	Commander	Corrections Superintendent/Corrections Technical Superintendent	74,879
Colonel	Captain	Senior Superintendent	Police Colonel	Captain	Captain	Corrections Superintendent/Corrections Technical Superintendent	84,612
Brigadier General	Commodore	Chief Superintendent	Police Brigadier General	Commodore	Commodore	Corrections Chief Superintendent/Corrections Technical Chief Superintendent	95,611
Major General	Rear Admiral	Director	Police Major General	Read Admiral			108,041
				Vice Admiral			119,947
Lieutenant General	Vice Admiral		Police Lieutenant General	Admiral			131,653
General			Police General				157,274

Second Tranche
DND	DILG	PCG	NAMRIA	BUCOR	MBP¹
PA², PAF³and GHQ⁴	PN⁵	BJMP⁶and BFP⁷	PNP⁸and PPSC⁹
Candidate Soldier							21,375
Private	Apprentice Seaman/Seaman Third Class	Fire/Jail Officer I	Patrolman/Patrolwoman	Apprentice Seaman/Seaman Third Class	Apprentice Seaman/Seaman Third Class	Corrections Officer I/Corrections Technical Officer I	34,119
Private First Class	Seaman Second Class			Seaman Second Class	Seaman Second Class		34,801
Corporal	Seaman First Class	Fire/Jail Officer II	Police Corporal	Seaman First Class	Seaman First Class	Corrections Officer II/Corrections Technical Officer II	35,498
Sergeant	Petty Officer III			Petty Officer III	Petty Officer III		36,208
Staff Sergeant	Petty Officer II	Fire/Jail Officer III	Police Staff Sergeant	Petty Officer II	Petty Officer II	Corrections Officer III/Corrections Technical Officer III	36,932
Technical Sergeant	Petty Officer I			Petty Officer I	Petty Officer I		37,670
Master Sergeant	Chief Petty Officer	Senior Fire/Jail Officer I	Police Master Sergeant	Chief Petty Officer	Chief Petty Officer	Corrections Senior Officer I/Corrections Technical Senior Officer I	38,424
Senior Master Sergeant	Senior Chief Petty Officer	Senior Fire/Jail Officer II	Police Senior Master Sergeant	Senior Chief Petty Officer	Senior Chief Petty Officer	Corrections Senior Officer II/Corrections Technical Senior Officer II	39,192
Chief Master Sergeant	Master Chief Petty Officer	Senior Fire/Jail Officer III	Police Chief Master Sergeant	Master Chief Petty Officer	Master Chief Petty Officer	Corrections Senior Officer III/Corrections Technical Senior Officer III	39,976
First Chief Master Sergeant	First Master Chief Petty Officer	Senior Fire/Jail Officer IV	Police Executive Master Sergeant	First Master Chief Petty Officer	First Master Chief Petty Officer	Corrections Senior Officer IV/Corrections Technical Senior Officer IV	44,122
Cadet	Cadet		Cadet	Cadet			44,122
Probationary Second Lieutenant				Probationary Ensign			44,122
Second Lieutenant	Ensign			Ensign	Ensign		50,405
First Lieutenant	Lieutenant Junior Grade	Inspector	Police Lieutenant	Lieutenant Junior Grade	Lieutenant Junior Grade	Corrections Inspector/Corrections Technical Inspector	56,958
Captain	Lieutenant Senior Grade	Senior Inspector	Police Captain	Lieutenant Senior Grade	Lieutenant Senior Grade	Corrections Senior Inspector/Corrections Technical Senior Inspector	65,071
Major	Lieutenant Commander	Chief Inspector	Police major	Lieutenant Commander	Lieutenant Commander	Corrections Chief Inspector/Corrections Technical Chief Inspector	71,941
Lieutenant Colonel	Commander	Superintendent	Police Lieutenant Colonel	Commander	Commander	Corrections Superintendent/Corrections Technical Superintendent	82,012
Colonel	Captain	Senior Superintendent	Police Colonel	Captain	Captain	Corrections Superintendent/Corrections Technical Superintendent	92,673
Brigadier General	Commodore	Chief Superintendent	Police Brigadier General	Commodore	Commodore	Corrections Chief Superintendent/Corrections Technical Chief Superintendent	104,719
Major General	Rear Admiral	Director	Police Major General	Read Admiral			118,334
				Vice Admiral			131,373
Lieutenant General	Vice Admiral		Police Lieutenant General	Admiral			144,414
General			Police General				172,257

Third Tranche
DND	DILG	PCG	NAMRIA	BUCOR	MBP¹
PA², PAF³and GHQ⁴	PN⁵	BJMP⁶and BFP⁷	PNP⁸and PPSC⁹
Candidate Soldier							20,445
Private	Apprentice Seaman/Seaman Third Class	Fire/Jail Officer I	Patrolman/Patrolwoman	Apprentice Seaman/Seaman Third Class	Apprentice Seaman/Seaman Third Class	Corrections Officer I/Corrections Technical Officer I	32,634
Private First Class	Seaman Second Class			Seaman Second Class	Seaman Second Class		33,286
Corporal	Seaman First Class	Fire/Jail Officer II	Police Corporal	Seaman First Class	Seaman First Class	Corrections Officer II/Corrections Technical Officer II	33,953
Sergeant	Petty Officer III			Petty Officer III	Petty Officer III		34,632
Staff Sergeant	Petty Officer II	Fire/Jail Officer III	Police Staff Sergeant	Petty Officer II	Petty Officer II	Corrections Officer III/Corrections Technical Officer III	35,325
Technical Sergeant	Petty Officer I			Petty Officer I	Petty Officer I		36,031
Master Sergeant	Chief Petty Officer	Senior Fire/Jail Officer I	Police Master Sergeant	Chief Petty Officer	Chief Petty Officer	Corrections Senior Officer I/Corrections Technical Senior Officer I	36,752
Senior Master Sergeant	Senior Chief Petty Officer	Senior Fire/Jail Officer II	Police Senior Master Sergeant	Senior Chief Petty Officer	Senior Chief Petty Officer	Corrections Senior Officer II/Corrections Technical Senior Officer II	37,486
Chief Master Sergeant	Master Chief Petty Officer	Senior Fire/Jail Officer III	Police Chief Master Sergeant	Master Chief Petty Officer	Master Chief Petty Officer	Corrections Senior Officer III/Corrections Technical Senior Officer III	38,236
First Chief Master Sergeant	First Master Chief Petty Officer	Senior Fire/Jail Officer IV	Police Executive Master Sergeant	First Master Chief Petty Officer	First Master Chief Petty Officer	Corrections Senior Officer IV/Corrections Technical Senior Officer IV	42,202
Cadet	Cadet		Cadet	Cadet			42,202
Probationary Second Lieutenant				Probationary Ensign			42,202
Second Lieutenant	Ensign			Ensign	Ensign		48,211
First Lieutenant	Lieutenant Junior Grade	Inspector	Police Lieutenant	Lieutenant Junior Grade	Lieutenant Junior Grade	Corrections Inspector/Corrections Technical Inspector	54,479
Captain	Lieutenant Senior Grade	Senior Inspector	Police Captain	Lieutenant Senior Grade	Lieutenant Senior Grade	Corrections Senior Inspector/Corrections Technical Senior Inspector	62,239
Major	Lieutenant Commander	Chief Inspector	Police major	Lieutenant Commander	Lieutenant Commander	Corrections Chief Inspector/Corrections Technical Chief Inspector	68,810
Lieutenant Colonel	Commander	Superintendent	Police Lieutenant Colonel	Commander	Commander	Corrections Superintendent/Corrections Technical Superintendent	78,443
Colonel	Captain	Senior Superintendent	Police Colonel	Captain	Captain	Corrections Superintendent/Corrections Technical Superintendent	88,640
Brigadier General	Commodore	Chief Superintendent	Police Brigadier General	Commodore	Commodore	Corrections Chief Superintendent/Corrections Technical Chief Superintendent	100,162
Major General	Rear Admiral	Director	Police Major General	Read Admiral			113,184
				Vice Admiral			125,656
Lieutenant General	Vice Admiral		Police Lieutenant General	Admiral			138,129
General			Police General				164,760

Section 3. Implementation Schedule.The updated Base Pay Schedule in Section 2 hereof shall be implemented in three (3) tranches, with the first tranche beginning on 1 January 2026, the second tranche beginning on 1 January 2027, and the third and final tranche beginning on 1 January 2028.

Section 4. Subsistence Allowance.The Subsistence Allowance of all MUP shall be at the rate of Three Hundred Fifty Pesos (P350.00) per day, effective 1 January 2026.

Section 5. Funding.The amount necessary to implement the increase in the Base Pay and Subsistence Allowance in Fiscal Year (FY) 2026 shall be charged against any available appropriate actions under the FY 2026 General Appropriations Act and any other available appropriations, subject to relevant budgeting, accounting, and auditing rules and regulations.

The funding requirements for the adjustment in the Base Pay for FYs 2027 and 2028 in Section 2 hereof and the increase in the Subsistence Allowance in Section 4 hereof in the succeeding FYs shall be included in the proposed annual National Expenditure Program to be submitted to Congress.

Section 6. Mandatory Review of the MUP Pension System.An Inter-Agency Technical Working Group (IATWG) is hereby created to be composed of representatives from the: (i) DBM; (ii) Department of Finance; (iii) Bureau of the Treasury; and (iv) Government Service Insurance System. The IATWG shall perform the following duties and functions:

a.	Conduct a comprehensive review of the current MUP pension system, with the objetive of ensuring a sustainable and equitable pension system;
b.	Formulate and recommend draft legislation, as may be necessary, based on the results of the review; and
c.	Perform such other functions as may be directed by the President and/or the Executive Secretary.

All MUP agencies are hereby directed to provide the necessary technical, administrative, and logistical support to the IATWG to facilitate the conduct of the comprehensive review. For this purpose, within 30 days from the effectivity of this Order, the member-agencies of the IATWG and the concerned MUP agencies shall designate their respective authorized representatives to participate in the review process.

The IATWG shall, within 180 days upon effectivity of this Order, submit to the Office of the President, through the Office of the Executive Secretary, a report detailing the status of the review process.

Section 7. Implementing Guidelines.Within 90 days from the effectivity of this Order, the DBM shall issue guidelines necessary to implement the provisions of this Order, which shall include, among others, the updating of the Base Pay Schedule and the adjustment of the Subsistence Allowance.

Section 8. Separability.If any part or provision of this Order is held invalid or unconstitutional, the provisions not affected thereby shall remain in full force and effect.

Section 9.Repeal.All orders, rules and regulations, and other issuances or parts thereof inconsistent with the provisions of this Order, are hereby repealed or modified accordingly.

Section 10. Effectivity.This Order shall take effect immediately upon its publication in the Official Gazette or in a newspaper of general circulation.

DONE,in the City of Manila, this 3^rdday of December, in the year of Our Lord, Two Thousand and Twenty-Five.

(SGD.)FERDINAND R. MARCOS, JR.

By the President:

(SGD.)RALPH G. RECTO
Acting Executive Secretary