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For covered Philippine government-owned or -controlled corporations (GOCCs), the 2025 framework is Compensation and Position Classification System II (CPCS II), approved by Executive Order No. 95 on September 16, 2025. EO 95 repealed EO No. 150 (2021), which established CPCS I. There is no single salary table that applies identically to every GOCC: the applicable schedule depends on the corporation’s classification and, for Categories 2 and 3, its tier.
What changed for GOCC salaries in 2025?
Executive Order No. 95 approved CPCS II for covered GOCCs and repealed the previous CPCS I framework under EO No. 150. The new system organizes compensation around basic salaries, allowances, benefits and incentives (ABIs), and variable pay, including a performance-based bonus. Some indirect benefits governed by other laws fall outside the CPCS II framework. Read EO No. 95.
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GCG describes CPCS as a system for standardizing GOCC compensation and making it competitive with private-sector pay for comparable work, with the aim of helping GOCCs attract, retain, and motivate competent civil servants. GCG governance framework.
Why there is no one CPCS salary table for every GOCC
EO 95 sets out six salary structures: one for Category 1 GOCCs and five for Categories 2 and 3, differentiated by tier. GCG’s implementing guidelines use each GOCC’s financial information for fiscal years 2021–2023 to determine its tier and corresponding salary schedule. A pay grade alone therefore does not identify a salary unless the applicable GOCC structure is known. EO No. 95; GCG implementing guidelines.
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How to find the applicable salary for your GOCC pay grade
- Confirm the GOCC’s category and, if applicable, tier. Use the corporation’s official classification information or ask its HR/payroll office which CPCS II structure applies. The tier determines the schedule for Categories 2 and 3.
- Find the corporation’s Authority to Implement (ATI). The ATI is relevant to when CPCS II can be implemented. Check with HR or the GOCC for its ATI and effective implementation details.
- Check how your position maps to a CPCS II pay grade. Your existing title or prior pay grade should not be assumed to correspond directly; request the entity’s approved position-conversion information.
- Use the entity’s authorized salary schedule and your step. The CPCS II maximum for the relevant grade is not necessarily the amount the corporation currently pays. Confirm the authorized implementation percentage or phase as well as your step.
To establish an individual monthly basic salary, all these details matter: category or tier, converted CPCS II pay grade, step, ATI, and the GOCC’s authorized implementation scheme. A governing board’s approval on its own does not make a salary structure authorized; EO 95 defines authorized salaries as those duly authorized by the Office of the President, GCG, and/or law. EO No. 95; GCG implementing guidelines.
When CPCS II rates take effect
The timing depends on whether the GOCC had implemented CPCS I under EO 150:
- GOCCs that had implemented CPCS I: EO 95 allows adoption of CPCS II monthly basic salaries and enhanced ABIs retroactive to January 1, 2025, upon receipt of the GOCC’s ATI.
- GOCCs that had not implemented CPCS I: CPCS II salaries and ABIs take effect when the corresponding ATI is issued.
These rules do not mean every covered employee automatically received a CPCS II rate from January 1, 2025. The entity’s CPCS I status and ATI govern which timing provision applies. EO No. 95; GCG implementing guidelines.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Maximum salary amounts, phased implementation, and incumbent pay
CPCS II monthly basic salary (MBS) amounts are maximum amounts a GOCC may grant under the system, not a guarantee that every corporation immediately pays the full schedule. EO 95 permits lower uniform percentages and staged implementation subject to affordability, sustainability, and the applicable scheme conditions. It also protects incumbents from a reduction in existing authorized salaries. That protection applies to duly authorized salaries; governing board approval alone is not enough to establish authorization. EO No. 95.
What the published figures do—and do not—tell you
GCG’s historical account of its first CPCS study says it analyzed total compensation in 80 GOCCs and benchmarked against data from 240 comparable companies and more than 6,000 private-sector jobs. Those figures describe the earlier study, not the 2025 CPCS II salary schedules or a new 2025 benchmarking sample. GCG historical CPCS study description.
Because no particular GOCC, position mapping, ATI, or implementation scheme is specified here, a single current monthly salary amount for a given generic pay grade cannot be established. Ask the employing GOCC’s HR or payroll office for the category/tier, ATI, conversion to CPCS II grade, salary step, and authorized implementation schedule that apply to the position.
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