In line with the foregoing issuances, the following policies shall be adopted:

1. WORK ARRANGEMENT

1.1 For Regional Offices and Revenue District Offices classified under Low-Risk
Areas which shall no longer be under community quarantine

Work in BIR Offices will be at full operational capacity. All officials and
employees are required to render eight working hours a day for five days a week or a total
of forty hours a week excluding time for lunch. All officials and employees shall report to
the Office and observe the normal working hours from 8:00 AM to t2:00 NN, and l:00
PM to 5:00 PM or flexi-time schedule which shall not start earlier than 7:00 AM and not
later than 7:00 PM. I

1.2 For Regional Offices and Revenue District Offices classified under
Moderate-Risk Areas which shall be placed under GCQ

Work in BIR Offices will be at full operational capacity. The Heads of Offices
may adopt the following work arrangements:

a. All officials and employees shall report to the Office and observe the
normal working hours from 8:00 AM to 12:00 NN, and 1:00 PM to 5:00
PM or flexi-time schedule which shall not start earlier than 7:00 AM and
not later than 7:00 PM, or

b. Heads of Offices may implement the following Alternative Work

Arrangements:

b.l) Work-from-Home Arrangement may be adopted under the

fol lowing circumstances :
- In areas where public transportation shall operate at a reduced
capacity and physical/social distancing is required in the
workplace.

- Employees who are below 21 years old and those who are 60
years and above, as well as those with pre-existing health
conditions, and pregnant women, and are residing in areas under
GCQ except when their services are indispensable under the
circumstances or when office work is permitted.

b.2) Skeleton (Skeletal) Workforce with sufficient number of

personnel to make the Office fully operational. All personnel shall
take their turns as skeleton work force and no one shall be excused
therefrom.

b.3) Four-day (Compressed) Workweek whereby the individual,s

workweek is reduced to four (4) days but the number of work hours per
day is increased to ten hours to complete the required forty hours a week.
The employee shall report to work from 7:00 AM to 6:00 pM.
Notwithstanding the adoption of the four-day work arrangement, the
Head of Office shall ensure that the normal workweek is maintained at
the Office.