The Department of Budget and Management (DBM) is set to issue the guidelines for the immediate implementation of adjustments in the salary and subsistence allowance of all military and uniformed personnel (MUP).
This, as the DBM welcomed President Ferdinand R. Marcos Jr.’s move to increase the MUP’s base pay and subsistence allowance.
“We commend President Bongbong Marcos for approving the increase in salary and subsistence allowance for our military and uniformed personnel, who dedicate their lives to safeguarding the nation,” DBM Acting Secretary Rolando Toledo said in a statement on Tuesday.
“Rest assured that the DBM shall exert all efforts to support the EO’s immediate implementation which is set to take effect beginning January 1, 2026,” he added.
Under Executive Order (EO) 107 signed by Marcos on Dec. 3, the updated base pay schedule of all MUP will be implemented in three tranches, starting Jan. 1, 2026.
The second and third tranches will take effect on Jan. 1, 2027 and Jan. 1, 2028, respectively, according to the EO.
EO 107 covers all personnel under the Department of National Defense, Department of the Interior and Local Government, Philippine Coast Guard, Bureau of Corrections and the National Mapping and Resource Information Authority.
Meanwhile, the daily subsistence allowance of all uniformed personnel will also be increased to PHP350 from the current PHP150, effective Jan. 1, 2026.
The subsistence allowance of all military personnel has already been raised to PHP350 this year, following the issuance of EO 84 on March 14.
The funding requirements for the implementation of the base pay and subsistence allowance hike will come from available appropriations under the 2026 General Appropriations Act and any other available appropriations, subject to budgeting, accounting, and auditing rules.
EO 107 also creates an Inter-Agency Technical Working Group (IATWG) that will conduct a comprehensive review of the MUP Pension System.
The lATWG is composed of representatives from the DBM, Department of Finance, Bureau of the Treasury and Government Service Insurance System. (PNA)




