Jump to section
Section 1
Base Rates of Overseas Allowances
Section 1.
Base Rates of Overseas Allowances.
The annual base rates of the Overseas Allowance under EO No. 156 for all Philippine government personnel stationed abroad are hereby adjusted, and will be implemented in four (4) tranches, as follows:
RANK
FROM (US$)
TO (US$)
Year 1
Year 2
Year 3
Year 4
Chief of Mission I
83,519
97,823
104,976
112,128
116,896
Chief of Mission II
72,625
85,064
91,283
97,502
101,649
Career Minister
63,151
73,968
79,376
84,785
88,390
Foreign Service Officer (FSO) I
54,914
64,320
69,023
73,726
76,861
FSO II
49,921
57,937
61,946
65,954
68,626
FSO III
45,383
52,430
55,953
59,4776
61,825
FSO IV
41,258
47,447
50,541
53,635
55,698
Foreign Service Staff Officer (FSSO) I
41,258
47,447
50,541
53,635
55,698
FSSO II
39,293
45,187
48,134
51,081
53,046
FSSO III
37,422
43,035
45,842
48,649
50,520
FSSO IV
35,640
40,986
43,659
46,332
48,114
Foreign Service Staff Employee (FSSE) I
32,400
37,260
39,690
42,120
43,740
FSSE II
30,857
35,486
37,800
40,114
41,657
FSSE III
29,388
33,796
36,000
38,204
39,674
Section 2
Indices of Overseas Allowances
Section 2.
Indices of Overseas Allowances.
The Overseas Allowances indices provided under EO No. 156 are hereby adjusted, and the newly opened posts are each assigned an index, as follows:
COUNTRY / POST
FROM
TO
Argentina - Buenos Aires
83
83
Australia - Canberra
103
84
Australia - Melbourne
103
84
Australia - Sydney
103
84
Austria - Vienna
100
91
Bahrain - Manama
90
92
Bangladesh - Dhaka
85
90
Belgium - Brussels
100
88
Brazil - Brasilia
96
83
Brunei - Bendar Sera Begawan
86
81
Cambodia - Phnom Pehn
83
85
Canada - Ottawa
91
91
Canada - Calgary
95
91
Canada - Toronto
95
91
Canada - Vancouver
93
91
Chile - Santiago
89
78
China - Beijing
96
89
China - Chongqing
95
89
China - Guangzhou
95
89
China - Hong Kong SAR
100
94
China - Macau
96
90
China - Shanghai
96
94
China - Xiamen
91
90
Colombia - Bogota
-
84
Czech Republic - Prague
88
88
Denmark - Copenhagen
113
93
Egypt - Cairo
84
80
Finland - Helsinki
-
88
France - Paris
102
90
Germany - Berlin
94
83
Germany - Frankfurt
114
83
Greece - Athens
88
80
Hungary - Budapest
88
90
India - New Delhi
85
83
Indonesia - Jakarta PE
88
81
Indonesia - Jakarta PM
88
81
Indonesia - Manado
70
81
Iran - Tehran
80
83
Iraq - Baghdad
92
88
Ireland - Dublin
-
80
Israel - Tel Aviv
91
93
Italy - Rome
99
80
Italy - Milan
99
80
Japan - Tokyo
123
81
Japan - Nagoya
123
81
Japan - Osaka
123
81
Jordan - Amman
88
83
Kenya - Nairobi
86
82
Kuwait - Kuwait
88
86
Laos - Vientiane
91
79
Lebanon - Beirut
92
83
Libya - Tripoli
81
65
Malaysia - Kuala Lumpur
86
91
Mexico - Mexico City
93
91
Morocco - Rabat
84
80
Myanmar - Yangon
91
84
The Netherlands - The Hague
95
87
New Zealand - Wellington
105
84
Nigeria - Abuja
102
91
Norway - Oslo
113
91
Oman - Muscat
86
83
Pakistan - Islamabad
85
81
Papua New Guinea - Port Moresby
98
89
Poland - Warsaw
86
82
Portugal - Lisbon
94
79
Qatar - Doha
90
92
Romania - Bucharest
-
83
Russia - Moscow
110
79
Saudia Arabia - Riyadh
90
88
Saudi Arabia - Jeddah
85
88
Singapore - Singapore
93
91
South Africa - Pretoria
85
77
South Korea - Seoul
98
92
Spain - Madrid
93
79
Spain - Barcelona
93
79
Sweden - Stockholm
113
85
Switzerland - Berne
103
104
Switzerland - Geneva PM
114
104
Switzerland - Geneva WTO
114
104
Syria - Damascus
89
65
Thailand - Bangkok
89
65
Timor Leste - Dili
94
83
Turkey - Ankara
94
83
Turkey - Istanbul
94
79
United Arab Emirates - Abu Dhabi
94
96
United Arab Emirates - Dubai
90
96
United Kingdom - London
105
90
United States of America - Washington DC
94
95
United States of America - Agana
102
95
United States of America - Chicago
98
95
United States of America - Honolulu
102
100
United States of America - Houston
94
95
United States of America - Los Angeles
95
100
United States of America - New York PCG
100
100
United States of America - New York PM
100
100
United States of America - San Francisco
98
100
Vatican - Holy See
99
80
Vietnam - Hanoi
83
82
Section 3
Rules Governing Overseas Allowance
Section 3.
Rules Governing Overseas Allowance.
The following are the rules governing the grant of the Overseas Allowance:
a. The grant of the Overseas Allowance shall be in accordance with the provisions of Section 66 of RA No. 7157;
b. Husband and wife who are assigned in the same post shall be entitled to separate Overseas Allowance corresponding to their respective ranks;
c. In instances where the adjusted amount of the Overseas Allowance is less than the amount currently received, the new rate and index shall be applied prospectively. The personnel concerned shall continue to receive their present Overseas Allowance for the duration of their tour of duty at the post;
d. Hardship posts, as may be determined by the DFA Secretary, shall receive an additional five percent (5%) increase in their Overseas Allowance to meet other expenses brought about by dangerous, unhealthy, or excessively adverse living conditions prevailing at post, subject to availability of funds; and
e. Foreign service personnel who are detailed to another post shall, for the duration of such detail, be entitled to the Overseas Allowance index of the post where they are temporarily assigned.
Section 4
Base Rates of Living Allowance
Section 4.
Base Rates of Living Allowance.
The annual base rates of the Living Quarters Allowance under EO No. 156 for all Philippine government personnel stationed abroad are hereby adjusted, and shall be implemented in four (4) tranches, as follows:
WITHOUT FAMILY
RANK
FROM (US$)
TO (US$)
Year 1
Year 2
Year 3
Year 4
Chief of Mission I
50,112
58,695
62,987
67,279
70,140
Chief of Mission II
43,574
51,037
54,770
58,503
60,991
Career Minister
37,894
44,384
47,629
50,873
53,036
FSO I
32,947
38,594
41,416
44,237
46,118
FSO II
29,952
34,762
37,168
39,573
41,177
FSO III
27,230
31,457
33,572
35,687
37,096
FSO IV
24,754
28,469
30,326
32,182
33,420
FSSO I
24,754
28,469
30,326
32,182
33,420
FSSO II
23,573
27,103
28,871
30,639
31,817
FSSO III
22,457
25,819
27,503
29,187
30,310
FSSO IV
21,384
24,592
26,195
27,799
28,869
FSSE I
19,440
22,356
23,814
25,272
26,244
FSSE II
19,440
22,356
23,814
25,272
26,244
FSSE III
19,440
22,356
23,814
25,272
26,244
WITH FAMILY
RANK
FROM (US$)
TO (US$)
Year 1
Year 2
Year 3
Year 4
Chief of Mission I
60,134
70,435
75,585
80,735
84,169
Chief of Mission II
52,286
61,245
65,724
70,204
73,190
Career Minister
45,475
53,262
57,155
61,048
63,644
FSO I
39,542
46,314
49,699
53,085
55,342
FSO II
35,942
41,715
44,602
47,488
49,413
FSO III
32,674
37,749
40,287
42,824
44,516
FSO IV
29,707
34,163
36,391
38,619
40,104
FSSO I
29,707
34,163
36,391
38,619
40,104
FSSO II
28,282
32,524
34,645
36,767
38,181
FSSO III
26,942
30,983
33,004
35,025
36,372
FSSO IV
25,661
29,510
31,435
33,359
34,642
FSSE I
23,328
26,827
28,577
30,326
31,493
FSSE II
23,328
26,827
28,577
30,326
31,493
FSSE III
23,328
26,827
28,577
30,326
31,493
Section 5
Indices of Living Quarters Allowance
Section 5.
Indices of Living Quarters Allowance.
The Living Quarters Allowance indices provided under EO No. 156, are hereby adjusted, and the newly opened posts are each assigned an index, as follows:
COUNTRY / POST
FROM
TO
Argentina - Buenos Aires
75
67
Australia - Canberra
85
78
Australia - Melbourne
85
76
Australia - Sydney
87
80
Austria - Vienna
107
76
Bahrain - Manama
82
77
Bangladesh - Dhaka
61
71
Belgium - Brussels
107
77
Brazil - Brasilia
91
62
Brunei - Bendar Sera Begawan
75
74
Cambodia - Phnom Pehn
73
73
Canada - Ottawa
85
82
Canada - Calgary
87
79
Canada - Toronto
87
83
Canada - Vancouver
87
86
Chile - Santiago
75
66
China - Beijing
85
86
China - Chongqing
85
76
China - Guangzhou
85
77
China - Hong Kong SAR
102
110
China - Macau
90
83
China - Shanghai
93
105
China - Xiamen
75
76
Colombia - Bogota
-
62
Czech Republic - Prague
107
82
Denmark - Copenhagen
107
93
Egypt - Cairo
77
60
Finland - Helsinki
-
74
France - Paris
107
85
Germany - Berlin
107
73
Germany - Frankfurt
109
72
Greece - Athens
107
65
Hungary - Budapest
107
74
India - New Delhi
65
65
Indonesia - Jakarta PE
78
68
Indonesia - Jakarta PM
78
68
Indonesia - Manado
55
65
Iran - Tehran
77
72
Iraq - Baghdad
80
81
Ireland - Dublin
-
92
Israel - Tel Aviv
98
87
Italy - Rome
107
67
Italy - Milan
107
67
Japan - Tokyo
128
77
Japan - Nagoya
124
76
Japan - Osaka
124
74
Jordan - Amman
80
67
Kenya - Nairobi
74
67
Kuwait - Kuwait
82
75
Laos - Vientiane
65
70
Lebanon - Beirut
98
65
Libya - Tripoli
79
49
Malaysia - Kuala Lumpur
75
71
Mexico - Mexico City
90
81
Morocco - Rabat
77
67
Myanmar - Yangon
66
79
The Netherlands - The Hague
107
78
New Zealand - Wellington
95
77
Nigeria - Abuja
82
63
Norway - Oslo
107
78
Oman - Muscat
80
67
Pakistan - Islamabad
64
68
Papua New Guinea - Port Moresby
101
85
Poland - Warsaw
103
68
Portugal - Lisbon
103
70
Qatar - Doha
86
85
Romania - Bucharest
-
67
Russia - Moscow
107
61
Saudia Arabia - Riyadh
82
68
Saudi Arabia - Jeddah
80
70
Singapore - Singapore
92
104
South Africa - Pretoria
79
59
South Korea - Seoul
102
77
Spain - Madrid
107
66
Spain - Barcelona
107
69
Sweden - Stockholm
107
73
Switzerland - Berne
107
93
Switzerland - Geneva PM
109
99
Switzerland - Geneva WTO
109
99
Syria - Damascus
98
51
Thailand - Bangkok
80
71
Timor Leste - Dili
83
76
Turkey - Ankara
91
63
Turkey - Istanbul
91
60
United Arab Emirates - Abu Dhabi
88
88
United Arab Emirates - Dubai
90
86
United Kingdom - London
107
94
United States of America - Washington DC
90
94
United States of America - Agana
95
81
United States of America - Chicago
98
90
United States of America - Honolulu
98
98
United States of America - Houston
90
88
United States of America - Los Angeles
95
96
United States of America - New York PCG
100
100
United States of America - New York PM
100
100
United States of America - San Francisco
98
100
Vatican - Holy See
107
67
Vietnam - Hanoi
63
71
Section 6
Rules Governing Living Quarters Allowance
Section 6.
Rules Governing Living Quarters Allowance.
The following are the rules governing the grant of Living Quarters Allowance:
a. The grant of the Living Quarters Allowance shall be in accordance with the provisions of Section 65 of RA No. 7157;
b. In instances where the adjusted amount of the Living Quarters Allowance is less than the amount currently received, the new rate and index shall be applied prospectively. The personnel concerned shall continue to receive their present Living Quarters Allowance for the duration of their tour of duty at the post;
c. For purposes of this allowance, personnel who is living at post of assignment with their legal spouse or at least one (1) qualified dependent child who is not over 18 years of age shall be considered with family;
d. Unmarried children who are mentally or physically handicapped as evidenced by a medical certificate from an appropriate licensed professional or authority, shall be considered as dependents, regardless of age, if they are incapable of supporting themselves and are living with officer or employee abroad;
e. Payment of the allowance shall be made strictly on the basis of actual status at the post;
f. Those whose dependents have temporarily left their residence at post shall retain their "with family" status:
Provided,
that for the duration of their absence, the personnel concerned shall not move to a cheaper or smaller lodging:
Provided, further
, that the dependents' absence in a year shall not exceed three (3) months except when such temporary absence arose from events beyond the control of the personnel concerned and approved by the DFA Secretary:
Provided,
finally, that the dependents have not established residence elsewhere. Gainful employment or enrollment in educational institutions outside of post is an indication of having changed residence;
g. In the case of husband and wife who are both assigned in one (1) post, only the spouse with higher rank shall be entitled to the Living Quarters Allowance, while the other spouse shall be considered as dependent for the purpose of family status;
h. Section 6(g) also applies to the husband and wife who are assigned to two (2) different posts, as follows:
i. Philippine Embassy in Jakarta and the Philippine Mission to Association of Southeast Asian Nations in Jakarta;
ii. Philippine Consulate General in New York and the Philippine Mission to the United Nations in New York;
iii. Philippine Embassy in Rome and the Philippine Embassy in Vatican;
iv. Philippine Mission to the United Nations and Other International Organizations in Geneva and the Philippine Permanent Mission to the World Trade Organization; and
v. All other similar posts that may be subsequently opened;
i. In cases where two (2) or more foreign service personnel are constrained to rent one (1) apartment or housing jointly due to acute housing shortage, prohibitive rental cost, or other justifiable circumstances, the claimants shall be entitled to their respective allowances:
Provided,
that the Head of Post shall certify in the claim voucher that their respective allowances:
Provided,
that the Head of Post shall certify in the claim voucher that their individual allowance is insufficient to cover the rental of one (1) apartment or housing unit at the post;
j. In posts where there is a standard practice among lessors to require the advance rental or deposit equivalent to at least six (6) months to one (1) year rental of the unit, the advance payment of the Living Quarters Allowance sufficient to cover the required amount may be authorized, subject to the availability of funds:
Provided,
that the advance rental shall be paid directly to the lessor by the post;
k.
(awÞhi(
In places where the host government or customary business practice requires the payment of an agent's fee/key money or similar fees for the lease and subsequent renewals, payment of the above may be authorized, chargeable against the account of the Department concerned and subject to the availability of funds;
l. In lieu of the commutable Living Quarters Allowance, payment of actual rental of quarters occupied by the Head of Post may be authorized, directly payable to the lessor, subject to the available of funds, and as may be warranted by the housing situation in the post of assignment;
m. Payment of utilities and other maintenance and operating expenses of the actual quarters of the Head of Post shall be in accordance with regulations as may be prescribed by the DFA Secretary;
n. The grant of the Living Quarters Allowance is intended to accord foreign service personnel proper representation in the host country and not to augment salary; and
o. In all cases, the grant of the commutable Living Quarters Allowance to all foreign service personnel, or its authorized equivalent such as, but not limited to, payment of actual rental of quarters and utilities, shall be subject to regulations as may be prescribed by the DFA Secretary, provided that the allowance shall not exceed the rates authorized herein.
Section 7
Classification of Posts for the Representation Allowance
Section 7.
Classification of Posts for the Representation Allowance.
Philippine Foreign Service posts are categorized into high, medium, and low, cost posts, as follows:
a.
High Cost posts:
These posts have an Overseas Allowance Index of 98 and above;
b.
Medium Costs posts:
These post have an Overseas Allowances index from 90 to 97; and
c.
Low Cost posts:
These posts have an Overseas Allowance index of 89 and below.
Section 8
Rates of Representation Allowance
Section 8.
Rates of Representation Allowance.
The Representation Allowance per annum shall be granted in accordance with provisions of RA No. 7157, as follows:
Rate in US Dollars
High Costs Posts
From
To
Chief of Mission (not Head of Post)
7,200
8,280
Career Minister
5,400
6,210
FSO I
4,320
4,968
FSO II
3,240
3,726
FSO III
2,160
2,484
FSO IV
2,160
2,484
Others duly authorized by the Secretary
1,728
1,987
Rate in US Dollars
Medium Costs Posts
From
To
Chief of Mission (not Head of Post)
4,320
4,968
Career Minister
4,320
4,968
FSO I
3,456
3,974
FSO II
2,592
2,981
FSO III
1,728
1,987
FSO IV
1,728
1,987
Others duly authorized by the Secretary
1,296
1,490
Rate in US Dollars
Low Costs Posts
From
To
Chief of Mission (not Head of Post)
3,240
3,726
Career Minister
3,240
3,726
FSO I
2,520
2,898
FSO II
1,944
2,236
FSO III
1,296
1,490
FSO IV
1,296
1,490
Others duly authorized by the Secretary
1,080
1,242
In instances where the adjusted amount of the Representation Allowance is less than the amount currently received, the new rate and index shall be applied prospectively. The personnel concerned shall continue to receive their current rate of Representation Allowance for the duration of the tour of duty at the post.
Section 9
Family Allowance
Section 9.
Family Allowance.
The following are the rules governing the grant of the Family Allowance:
a. Qualified dependents of foreign service personnel permanently joining at the post of assignment of the principal are entitled to commutable family allowance, as follows:
i. US$400.00 monthly for the unemployed dependent spouse of the Head of Post;
ii. US$300.00 monthly for the unemployed dependent spouse; and
iii. US$200.00 monthly for each dependent minor child not exceeding three (3) in number.
b. For this purpose, a dependent child shall mean legitimate, illegitimate, legitimated, or legally adopted child who is not over eighteen (18) years, unmarried, not gainfully employed, and living with the officer or employee at the post of assignment;
c. Unmarried children who are mentally or physically handicapped or suffer from any developmental disability or disorder as evidenced by a medical certificate from an appropriate licensed professional or authority, shall be considered as dependents, regardless of age, if they are incapable of supporting themselves and are living with the officer or employee abroad; and
d. Subject to the prior approval by the head of the Department concerned, full Family Allowance may be paid to claimants whose dependent does not live with them at the post of assignment under any of the following circumstances;
i. The personnel is compelled to live alone due to dangerous, notably unhealthy or excessively adverse living conditions, or by other unavoidable circumstances like lack of appropriate or reasonable educational facilities for their children; or
ii. For the convenience of the Government, the personnel must live alone without any or all the members of his/her family at the post of assignment.
All other meritorious cases may be considered by the head of the Department as the circumstances and the exigencies of the service may warrant.
Section 10
Education Allowance
Section 10.
Education Allowance.
Education Allowance may be granted to personnel assigned abroad whose legal dependent children, not over eighteen (18) years old and not exceeding three (3) in number, are enrolled in the primary, elementary, and high school levels. The allowance shall cover the education levels stipulated in RA No. 10533 ("Enhanced Basic Education Act of 2013") or the equivalent and mandatory educational levels at the post of assignment.
This grant shall not, however, be payable in respect to posts where free education is provided for by the host country's government, and/or where English is the medium of instruction.
Subject to the availability of funds, the Department may reimburse expenses of actual costs, upon presentation of receipts and other evidence of payment of tuition fees, matriculation, books and other school fees. The amount of reimbursement per qualified dependent per year should not exceed US$5,000.00, unless amended.
Section 11
Mode of Payment
Section 11.
Mode of Payment.
Effective upon full implementation of this Order, payment of the foregoing allowances may be made either in US dollars or in the local currency computed at the prevailing market rate.
Section 12
Adjustment of Rates
Section 12.
Adjustment of Rates.
The allowances covered herein may be reviewed and adjusted every two (2) years by the Secretaries of DFA and DBM, upon approval by the President, to respond to substantial changes in the economic climate, subject to availability of funds.
In dire economic situations, such as foreign exchange fluctuations and a surge in inflation rates, stopgap adjustments may be recommended by the Secretaries of DFA and DBM, on a per post basis, for approval by the President and subject to availability of funds.
In case of a newly opened post, which is not included in this Order, the rates/indices/classification of a similar post in terms of economic conditions located in within the same geographical region shall apply, pending approval by the President of an appropriate index/rate for the post.
Section 13
Tax exemption
Section 13.
Tax exemption.
All allowances, per diems, and benefits received by officers and employees in consideration of their services while on assignment abroad, except their basic salaries, shall be exempt from Philippine income tax.
Section 14
Funding
Section 14.
Funding.
For the initial year of implementation, the amount need to cover the foregoing adjustments in the allowances of FSP shall be taken from the agency savings and/or the Miscellaneous Personnel Benefits Fund under RA No. 11975 or the "General Appropriations Act (GAA) for FY 2024," subject to relevant budget and auditing laws, rules and regulations. Thereafter, funding for succeeding years shall be provided in the annual GAA, subject to the usual budget preparation process.
Section 15
Implementing Rules and Regulations
Section 15.
Implementing Rules and Regulations.
The DFA, in coordination with the DBM, shall issue the implementing rules and regulations of this Order.
Section 16
Separability
Section 16.
Separability.
If any part or provision of this Order shall be held invalid or unconstitutional, the other provisions not affected thereby shall remain in full force and effect.
Section 17
Repeal
Section 17.
Repeal.
EO No. 156 (s. 2013) is hereby repealed. All other orders, rules, regulations, guidelines and issuances, or parts thereof which are inconsistent with the provisions of this Order are hereby repealed, amended, or modified accordingly.
Section 18
Effectivity
Section 18.
Effectivity.
This Order shall take effect immediately after its publication in the Official Gazette or in a newspaper of general circulation.
DONE,
in the City of Manila, this 30th day of October, in the year of our Lord, Two Thousand and Twenty-Four.
(Sgd.)
FERDINAND R. MARCOS, JR.
By the President:
(Sgd.)
LUCAS P. BERSAMIN
Executive Secretary