The 2021 Compensation and Position Classification System (CPCS) established salary and overtime rules for covered Philippine government-owned or -controlled corporations (GOCCs), but it is no longer the governing executive order: Executive Order 95 approved CPCS II in 2025 and repealed EO 150. Before relying on a 2021 salary table or overtime detail, check the latest Government Commission for GOCCs (GCG) guidance and whether your own GOCC has an Authority to Implement.
What the 2021 CPCS guidelines cover
CPCS means the Compensation and Position Classification System administered by the GCG for officers and employees of GOCCs covered by Republic Act 10149. Executive Order 150, dated October 1, 2021, approved the CPCS and the Index of Occupational Services, Position Titles and Job Grades (IOS-G) framework. It directed the GCG to administer implementation and issue guidelines on matters such as affordability, step increments, hiring rates, overtime, night shift differential, merit increases, and separation pay. Read EO 150 in the Supreme Court E-Library.
This is not a salary system for every Philippine government employee. Republic Act 11466 excludes GOCCs covered by RA 10149 and the GCG CPCS from its coverage. See RA 11466.
EO 150 was replaced by CPCS II
| Framework | What it establishes | How to use it now |
|---|---|---|
| 2021 CPCS under EO 150 | Approved the original CPCS and IOS-G framework, with GCG responsible for implementation guidance. | Useful for understanding the earlier framework and dated implementation examples; it is not the current governing executive order. |
| CPCS II under EO 95 | Approved CPCS II and repealed EO 150. It authorizes GCG to issue implementing or clarificatory guidelines on affordability, step increments, hiring rates, overtime, and night shift differential. | Consult the current GCG issuance and your GOCC’s implementation status before applying salary or overtime details. |
EO 95 is dated September 16, 2025. Read EO 95 in the Supreme Court E-Library. Because implementation depends on subsequent GCG guidance and GOCC-specific authorization, the 2021 rules should be treated as historical framework material where CPCS II may have changed the applicable details.
Quick wins for a faster PC:
Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →#1 Best Overall
How to find your CPCS salary and job grade
There is no single CPCS salary figure that applies to every employee. Under EO 150, salary depended on the position’s job grade and step, the applicable salary structure and GOCC category, and the corporation’s authorized adoption. Employees generally started at Step 1 unless another provision applied; progression between steps was subject to GCG implementing guidance. These points describe the 2021 framework, not a current universal salary guarantee.
- Confirm coverage. Ask your human-resources office whether your GOCC and position are covered by the GCG CPCS under RA 10149.
- Get your position classification. Ask for your approved IOS-G position title and job grade, and confirm the step assigned to you.
- Check your GOCC’s authorized structure. Ask HR or the GOCC authorized representative whether the corporation has an Authority to Implement (ATI), which salary structure the ATI covers, and its effective date.
- Verify current GCG rules. Confirm whether CPCS II implementing guidance or later clarifications changed the applicable structure, step rules, or hiring rates.
Do not treat an old CPCS salary table or another GOCC’s payroll figures as your own rate. A table is meaningful only when it matches your position, step, GOCC, authorized implementation, and the rules currently in force.
Rank #2
- Ideal for Gifting
- Ideal for a bookworm
- Compact for travelling
What the 2021 framework says about overtime
EO 150 defines overtime compensation as compensation for services beyond the required 40 hours of work in a week and for work performed on rest days, holidays, and non-working days. It recognizes compensatory time off (CTO) or overtime pay as forms of compensation. See EO 150’s text on LawPhil.
That framework-level definition does not by itself establish the rate, approval process, eligibility conditions, or how hours convert to CTO. Those details must come from the applicable current GCG guideline and your GOCC’s rules. The available order text does not support stating a universal CPCS overtime rate, so do not substitute a rate from a different employment regime.
CTO or overtime pay?
The 2021 order identifies both CTO and overtime pay as compensation forms. Which one is available or used in a specific case, and how it is approved or calculated, depends on the governing detailed rules. Check those requirements before assuming extra hours automatically produce cash overtime or a particular amount of leave.
Implementation dates vary by GOCC
The Social Security System’s 2022 annual report gives one documented example: CPCS Implementing Guidelines No. 2021-01 was dated January 12, 2022, and released January 14, 2022. SSS recorded receiving its ATI on June 1, 2022, and said its new CPCS salary structure took effect in July 2022. See the SSS Annual Report 2022. These are SSS-specific dates, not a timetable for all GOCCs.
Rank #4
How to verify CPCS II status
In a response published October 8, 2025, the GCG said it was finalizing CPCS II implementing guidelines and related issuances for GCG En Banc approval. It said those rules would be published after approval and that it would begin releasing ATIs once the guidelines took effect for GOCCs that had submitted complete and compliant mid-year inventory reports. That response describes the status at that time; it does not establish whether later publication or implementation steps have occurred. See the GCG response on the eFOI portal.
Quick Recap
Best Value
- It can be a gift option
- Comes with secure packaging
- Helpful in various ways
- Check current GCG publications for CPCS II guidelines and clarificatory issuances.
- Ask your GOCC’s authorized representative or HR office whether an ATI has been issued and what salary structure and effective date it authorizes.
- For overtime, request the current written rules on eligibility, authorization, rates, and CTO conversion rather than relying on the 2021 definition alone.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
