[National Government Center, EDSA, Diliman, Quezon City, Philippines “Trunk line Nos : (C2) 8 929 6071 to 78 » Telefax No. (02) 8 928 9343 Website: yn na. aov ph + Facebook: sw facebook, TIN: 000916415 TO SUBJECT Republic of the Philippines National Irrigation Administration Central Office MEMORAMDUM CIRCULAR No. 98 Series of 2023, ALL OFFICIALS AND OFFICES CONCERNED GUIDELINES ON THE COMPUTATION OF PAYMENT OF HONORARIA TO LECTURERS, RESOURCE PERSONS, COORDINATORS AND FACILITATORS PURSUANT TO BUDGET CIRCULAR NO. 2007-1 Purpose This circular is issued in pursuant to the provisions of Budget Circular No. 2007-1, “Guidelines on the Grant of Honoraria to Lecturers, Resource Persons, Coordinators and Facilitators” Coverage This covers the computation of payment of honoraria to External Subject Matter Experts engaged as Lecturers, Resource Persons, Coordinators and Facilitators Definition of Terms Coordinator- any person who acts as a lead person in the conduct of seminars, training programs, and other similar activities. He/She directs, supervises and/or participates in the organization, coordination, and conduct of such activities; develops training designs, modules and curricula of identified courses in response to training needs; may serve as lecturer, resource person, or facilitator. External Subject Matter Experts- any accredited, competent lecturers, resource persons, coordinators, and facilitators hailing from national government agencies (NGAs) including State Universities and Colleges (SCUs), Government-owned and/or Controlled Corporations (GOCCs), Government Financial Institutions (GFls), and Local Government Units (LGUs), or from the private sector Facilitator- any person who is a subject expert in neutrally managing group processes and dynamics sessions such that he/she intervenes for greater group understanding, thus enabling the participants to full nia.gov nh EASE! JUL 28 20% By —_Y A‘National Government Center, EDSA, Diliman, Quezon City, Philippines. “Trunk line Nos : (02) 8 929 6071 to 78 » Telefax No.: (02) 8 928.9343, Website: vsww.nia.gov.ph + Facebook: wir facebook, com/nia.gov.oh ‘TIN: 00816415 WV. Republic of the Philippines National Irrigation Administration Central Ofice participation, to mutual understanding, and to shared responsibilities in the achievement of group objectives and/or in making quality decisions Honorarium- a form of compensation given as a token of appreciation or reward for gratuitous services on account of one’s broad and superior knowledge or expertise in a specific field for which, going by custom, tradition or propriety, no fixed price is set Lecturer- any person who uses lecture as an instructional method in seminars, workshops, conferences, symposia, training programs and other similar activities Resource Person- any person who, by virtue of his/her expertise in a specific subject area, serves as speaker in seminars, conferences, symposia, training programs and similar activities Guidelines i, In accordance to Budget Circular No. 2007-1, “Guidelines on the Grant of Honoraria to Lecturers, Resource Persons, Coordinators and Facilitators”, government personnel who are engaged as lecturers, resource persons, coordinators, or facilitators in other agencies outside of their mother agencies shall be paid with honoraria computed as follows: Msimin | tmonth 1 day ee) @ (7 hours) Amonth * 22 days * 8 hours Total Minimum Honorarium = (2) ( = (0.023) (MSRmin) (T) sian AMON 140%.) (2) (F hours) Total Maximum Honorarium = (2) (MSRBSE x Lmanth bay” = (0.023) (MSRmax) (T) Where: MSRnin= monthly salary rate of the lecturer/resource person/coordinator facilitator MSRnax= monthly salary rate of a position of Professor VI, step 1 of SG-29 T number of actual lecture/training hoursRepublic of the Philippines National Irrigation Administration Central Office The total honoraria may be proportionately increased depending on the number of seminar/workshop/training participants in excess of fifty (50) participants. ii, In accordance to Budget Circular No. 2007-1, “Guidelines on the Grant of Honoraria to Lecturers, Resource Persons, Coordinators and Facilitators’, lecturers, resource persons, coordinators, and facilitators from the private sector may be paid honoraria at such rates as may be determined by the agency authorities and by using the formula above as guidelines. iii, The honorarium to be received shall be subjected to 10% withholding tax, in conformity with BIR Revenue Regulations No. 11-2018 and BIR Revenue Memorandum Circular No. 5-2006. V. Repealing Clause Issuances previously released are deemed repealed and modified accordingly. Vi. Effectivity This policy shall be effective immediately upon approval. Please be guided accordingly. Chae National Goverment Canter, EDSA, Diliman, Quezon City, Philippines “Trunk ine Nos. (02) 8 929 6071 to 78 » Telefax No.: (02) 8 Webote:wonug.goeah * Facebook win facebook coma govoh ‘TIN: 00916415,