Salary grade 2026

2026 salary grades: the key figures

Salary grade table 2026

The monthly salary schedule for civilian personnel of the national government from 1 January 2026, as published in Annex A of DBM National Budget Circular No. 601. Choose another year to redraw it: 2024 and 2025 are the first two tranches, and 2027 is the last.

How much salary grades rose in 2026, and what 2027 brings

Step 1 of every grade across the last three tranches. The 2026 rise is not the same everywhere: it is largest in the middle grades (about 5% to 5.6% from SG 10 to SG 13), about 4% at SG 1 to 7 and smallest at the top (2.4% at SG 32 and 33).

Take-home pay at every salary grade

The schedule is gross basic salary. What reaches your account is that less the GSIS personal share (9%), your half of the PhilHealth premium (2.5%), Pag-IBIG (2% of up to ₱10,000, so at most ₱200) and withholding tax on what is left. At SG 11 step 1 that is ₱31,705 gross and about ₱26,805.08 take-home. Up to salary grade 8, little or no income tax is withheld, because yearly taxable pay stays at or just above ₱250,000, the point where income tax starts.

How the salary grade system works

Salary grades: set by the position

Every government position is classified into one of 33 salary grades according to its difficulty, responsibility and qualification requirements. DBM's Index of Occupational Services, Occupational Groups, Classes and Salary Grades (CY 2022 edition, issued by Budget Circular No. 2022-2) lists the salary grade of each position title, and NBC 601 adjusts salaries "provided, that their positions and salary grades are in accordance with" that index. Some positions with their salary grade, from the official documents we hold:

Steps: how pay rises in the same position

Each grade has 8 steps (grade 33 has 2). New hires start at step 1 (NBC 601, item 5.1.4). You move up a step for every three years of continuous satisfactory service in the same position, and agencies can grant a step for meritorious performance, under CSC-DBM Joint Circular No. 1, s. 2012. NBC 601's own example: an officer appointed at SG 18 step 1 on 7 January 2023 with "Very Satisfactory" ratings moves to step 2 (₱54,371) on 7 January 2026.

When a new tranche starts, incumbents keep their step: your salary on 31 December moves to the new rate for the same grade and step. If it fell between two steps, it goes to the higher one; if it was above step 8, it goes to step 8, and anyone already paid more than the new step 8 gets no adjustment (NBC 601, items 5.1.1 to 5.1.3).

LGU employees

Provinces, cities and municipalities pay a share of the national schedule set by their income class. Executive Order No. 64, Section 4, sets these percentages and calls them ceilings, but lets any LGU adopt the full schedule anyway if it stays within the personal services limit of the Local Government Code and applies it to all its positions:

Barangay personnel are paid honoraria at the same percentage of the schedule their LGU adopts. LGUs and GOCCs that cannot afford a tranche may implement it partially, at a uniform percentage for all positions, over a period of at least four years (EO 64, Section 5).

Who is covered

The schedule covers civilian government personnel in the executive, legislative and judicial branches, constitutional commissions, state universities and colleges, and GOCCs not under the Governance Commission for GOCCs, whether regular, casual or contractual, appointive or elective, full-time or part-time. It does not cover military and uniformed personnel (the AFP, PNP, BFP, BJMP and others have their own base pay schedule), agencies with their own compensation system, GOCCs under RA No. 10149, or people hired through job orders and contracts of service (NBC 601, items 3.0 and 4.0).

The 2027 salary grade table

The fourth and final tranche of Executive Order No. 64 starts on 1 January 2027. Salary grade 1 step 1 rises to ₱15,208, salary grade 11 step 1 to ₱33,387 and salary grade 33 step 2 to ₱472,641 a month. Choose 2027 in the table above to see every rate. These are the rates set in the Executive Order itself; DBM normally confirms them in a National Budget Circular in January, and we check this page against it then. What comes after 2027 has not been announced.

Limits

• These are national government rates. LGU rates depend on the schedule each LGU adopts, and GOCCs may pay a uniform lower percentage if their funds are short.
• Take-home is an estimate for a regular employee. GSIS is taken at 9% of the whole basic salary: the GSIS Act lets the GSIS Board set a compensation limit above which the personal share is lower, and we found no current published limit. PhilHealth is taken at 5% (2.5% from you) up to ₱100,000, the rate the Universal Health Care Act reached in 2024.
• Withholding tax is worked out on the year and spread over 12 months. Your payroll may withhold a slightly different amount month to month and settle the difference in December.
• Allowances (PERA, clothing, hazard pay and others), bonuses and the cash gift are not included. They are set by other laws and circulars.
• Military and uniformed personnel are paid on a separate base pay schedule, not this table.

Questions

How much is salary grade 11 in 2026?

₱31,705 a month at step 1, rising to ₱33,611 at step 8, from 1 January 2026 (DBM National Budget Circular No. 601). That is ₱1,681 more than step 1 paid in 2025. After GSIS, PhilHealth, Pag-IBIG and withholding tax, SG 11 step 1 takes home about ₱26,805.08 a month.

How much is salary grade 15 in 2026?

₱42,178 a month at step 1 and ₱45,202 at step 8. In 2027, the fourth tranche, SG 15 step 1 rises to ₱44,148.

When is the next salary increase for government employees?

On 1 January 2027, the fourth and final tranche of Executive Order No. 64, s. 2024. Salary grade 1 step 1 goes from ₱14,634 to ₱15,208 a month and salary grade 33 step 2 from ₱462,329 to ₱472,641. The full 2027 table is on this page. DBM usually confirms each tranche in a National Budget Circular in January.

Are salary grades a monthly or yearly amount?

Monthly. The schedule gives the basic salary a month for full-time work, so SG 11 step 1 is ₱31,705 a month, or ₱380,460 over 12 months before bonuses. Part-time pay is proportional to the time worked. Casual personnel are paid by the day: the monthly rate divided by 22 working days.

How do step increments work?

Each salary grade has 8 steps (grade 33 has 2). New hires start at step 1. You move up one step for every three years of continuous satisfactory service in the same position, and agencies can also grant a step for meritorious performance, under CSC-DBM Joint Circular No. 1, s. 2012. A promotion to a higher salary grade usually raises pay more than a step does.

Do LGU employees get the same salary?

Not always. Executive Order No. 64 sets LGU pay as a share of the national schedule by income class: 100% for special cities and 1st class provinces and cities, down to 75% for 6th class provinces and cities and 65% for 6th class municipalities. An LGU may still adopt the full schedule if its budget allows. SG 11 step 1 in a 3rd class municipality (80%) is ₱25,364 a month.

What is the lowest salary grade in the government?

Salary grade 1, step 1: ₱14,634 a month in 2026. After GSIS, PhilHealth and Pag-IBIG, that leaves about ₱12,751.09 a month, and no withholding tax is due because the yearly taxable pay stays under ₱250,000.

Sources

• Executive Order No. 64, s. 2024: Updating the Salary Schedule for Civilian Government Personnel (2 August 2024)
• DBM National Budget Circular No. 601: third tranche, effective 1 January 2026
• DBM National Budget Circular No. 597: second tranche, effective 1 January 2025
• DBM Budget Circular No. 2022-2: Index of Occupational Services, Occupational Groups, Classes and Salary Grades, CY 2022 edition
• Republic Act No. 8291 (GSIS Act of 1997), Section 5: contributions
• Republic Act No. 11223 (Universal Health Care Act), Section 10: PhilHealth premium rates
• Republic Act No. 10963 (TRAIN law): income tax schedule from 2023 and the PHP 90,000 exemption
• DBM Circular Letter No. 2024-2: Pag-IBIG maximum fund salary of PHP 10,000
• CSC-DBM Joint Circular No. 1, s. 2012 (step increments), as cited in NBC 601, Annex C.
• DepEd, Frequently asked questions on DepEd Orders No. 024 and 034, s. 2025 (DM-OUHROD-2025-3003, 24 October 2025): Master Teacher and School Principal salary grades.

The 2024 and 2027 rates are transcribed from the signed Executive Order and checked cell by cell against a second copy; LawPhil's online copy of these tables has 15 wrong figures, which we did not use. Every figure on this page is tested by our own checks against the examples DBM prints in NBC 601.

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