Deduction of Honoraria for Absent Barangay Officials under R.A. 7160

(Philippine local government law, payroll, and audit practice guide)

TL;DR: R.A. 7160 (Local Government Code) guarantees honoraria/allowances to barangay officials, but it does not create an automatic “absence = pay deduction” rule for elected barangay officials. Deductions (or non-payment) are lawful only when: (1) the amount is a conditional allowance (e.g., per-session/per-activity) tied to actual attendance by ordinance; (2) there was no service rendered for the pay period (e.g., vacancy, suspension, abandonment); or (3) the official is appointed personnel (not elected) and is subject to civil service time/attendance rules. Always anchor any reduction in pay to a valid ordinance, written policy, or a legal incapacity to serve, and document services/attendance for COA.

1) Legal Architecture

R.A. 7160 (Local Government Code)
- Barangay officials (punong barangay and sangguniang barangay members; SK chair as ex-officio in the municipal/city sanggunian; plus barangay treasurer/secretary who are appointed) are entitled to honoraria, allowances, and other emoluments as authorized by law/ordinance and within budget limits.
- Nature: For elected barangay officials, compensation is styled as honoraria/allowances, not salary under the Salary Standardization Law; still, it is a public fund disbursement subject to COA rules.
- Local appropriation & policy space: The sangguniang barangay may structure compensation (e.g., fixed monthly honoraria + per-session/per-activity allowances) by ordinance, subject to personal services (PS) caps and availability of funds.
Audit & payroll implications
- Payments must be supported by authority (ordinance/appropriation) and proof of service (attendance/outputs). COA can disallow unsupported or illegal payments and require refund from recipients and approving officers.

2) “Honoraria” vs “Allowances” vs “Per-Session Pay”

Understanding these buckets controls when an absence can affect pay:

Fixed monthly honoraria (elected barangay officials)
- This is the baseline compensation attached to the elective office.
- General rule: A single absence from a session or activity does not automatically reduce a fixed monthly honoraria, unless a valid ordinance expressly conditions part of it on attendance or there is no service for the period (e.g., suspension/vacancy).
Per-session/per-activity allowances (e.g., session attendance pay, committee-hearing stipend, barangay assembly honorarium)
- “No attendance, no allowance.” Lawful to withhold if the official did not attend the specific session/activity.
- Must be created by ordinance, appropriated, and documented by minutes/attendance sheets.
Other allowances/benefits (e.g., transportation, representation, communication)
- May be fixed or reimbursable. If reimbursable/conditional, pay only upon proof of expense or performance; if fixed, follow the ordinance terms (some LGUs prorate for prolonged non-performance).

3) When Can the Barangay Deduct or Withhold?

A. No work, no pay for conditional items

Per-session or per-activity allowances are earned only by attendance. If absent, do not pay that particular item.
This is the safest, cleanest mechanism to align compensation with participation.

B. Fixed monthly honoraria (elected)

Do not deduct for isolated absences without an ordinance that validly makes a portion attendance-based.
You may withhold/prorate the fixed honoraria only if there is a legal non-entitlement for the period, such as:
1. Preventive/penal suspension in effect;
2. Permanent or temporary vacancy/cessation (e.g., assumption to another office, death, resignation, removal);
3. De facto non-service of the entire month (e.g., abandonment proven and acted upon);
4. Judicial/administrative order barring receipt.
Absent the above, use administrative sanctions (reprimand, fines per ordinance, committee removal) rather than slicing the fixed honoraria.

C. Appointed barangay officials/personnel (secretary, treasurer, aides)

These are civil service-covered and generally follow DTR/timekeeping and leave rules.
Proportionate deductions for unauthorized absences (LWOP) are proper, and per-day/per-hour computations are standard.

4) Drafting a Lawful Attendance-Sensitive Scheme

To encourage attendance without violating the nature of honoraria:

Keep a fixed monthly honoraria (base) for elected officials.
Create separate, per-session “attendance allowances.” Example architecture:
- ₱X fixed monthly honoraria (paid regardless of isolated absences).
- ₱Y per regular sangguniang barangay session attended.
- ₱Z per committee hearing or barangay assembly attended/facilitated.
Cap total monthly compensation within PS limits.
Provide clear definitions: what counts as attendance, authorized absence, remote/virtual presence (if used), and quorum failures.
Require documentary support: approved calendar, notices, minutes, roll call/attendance, and certification by the punong barangay/secretary.

5) Documentation & COA-Proofing

Authority:
- Sangguniang barangay ordinance/grant + annual budget/appropriation.
Attendance:
- Minutes and roll call signed by the presiding officer and attested by the secretary; attach to payroll voucher.
Service certification:
- For monthly honoraria, certify service rendered for the period (and non-suspension/no vacancy).
Special cases:
- If suspension or vacancy took effect mid-month, prorate only for days lawfully served; keep the order on file.
Disallowance risk:
- Paying per-session allowances despite non-attendance or paying monthly honoraria during suspension/vacancy can be disallowed; recipients and signatories may be ordered to refund.

6) Handling Absences: What Counts as “Authorized”?

Official business/official travel (with written authority)
On-duty elsewhere (e.g., disaster response, mandated trainings)
Health emergencies duly reported
Court/administrative summons related to official functions
Your ordinance may allow excused absences to still earn some or all per-activity allowances (policy choice)—but spell it out.

7) Discipline vs. Deduction

If an elected barangay official is frequently absent:

Use disciplinary tools available under R.A. 7160 and local rules:
- Censure/reprimand, committee removal, loss of per-session pay, and where grounds exist, administrative complaint (e.g., neglect of duty).
Avoid ad-hoc deductions from fixed monthly honoraria without a clear legal basis. That invites COA disallowance or denial-of-benefit claims.

8) Special Situations

Preventive or punitive suspension:
- While the order is in force, elected officials do not receive honoraria/allowances for the period; if later exonerated, consult counsel on back benefits consistent with the order and applicable rulings.
Acting/Officer-in-Charge (OIC):
- If another official acts as presiding officer or OIC, the ordinance may grant the corresponding allowance for performance of those functions; pay only upon documentation (designation, minutes).
Failure of quorum:
- If a session does not push through for lack of quorum, clarify in the ordinance whether present members still earn the session allowance (common approach: pay those present; do not pay absentees).
Remote/virtual attendance:
- If practiced, provide rules (platform, roll call, camera-on requirement, e-signature on minutes) to establish presence.
Mass activities (e.g., vaccination drives, calamity response):
- Treat as official duty; allow activity-based honoraria if authorized and supported by attendance/output.

9) Payroll Checklist (Barangay Treasurer/Bookkeeper)

Check ordinance & AIP/appropriation authorizing each pay item.
Verify status (no suspension/vacancy) for fixed monthly honoraria.
For per-session/committee/assembly pay: attach minutes + roll call.
Secure service certification from the punong barangay/secretary.
Observe PS caps and cash availability.
Withhold no-attendance items; do not improvise new deductions.
Keep a complete audit trail (resos, notices, calendars, photos if needed).

10) Sample, Compliant Clause (Model Ordinance)

“Elected barangay officials shall receive a fixed monthly honoraria of ₱, payable subject to certification of service rendered and non-suspension. In addition, a per-session allowance of ₱ shall be paid only upon attendance at duly convened regular/special sessions, as evidenced by minutes and roll call. Committee-hearing/assembly allowances of ₱____ may be granted upon actual participation. Absence from a session or activity forfeits the corresponding per-session/per-activity allowance unless excused under Section __ (Authorized Absences). Nothing herein permits deductions from the fixed monthly honoraria except in cases of suspension, vacancy, or other legal non-entitlement.”

11) FAQs

Q1: Can we dock a kagawad’s monthly honoraria for skipping one session? A: Not by default. Do not reduce the fixed monthly honoraria unless your ordinance validly makes a portion attendance-based, or there is a legal non-entitlement (suspension/vacancy).

Q2: Can we withhold the session allowance if the member was absent? A: Yes. Per-session allowances are earned only by attendance, subject to your ordinance and records.

Q3: Our secretary (appointed) was absent without leave for three days. Deduction? A: Yes. Appointed personnel follow DTR/leave rules; proportionate deductions for LWOP apply.

Q4: What if the absent kagawad claims they were on official business? A: Require written authority/itinerary or other proof as defined by your ordinance. If properly authorized, you may treat it as attendance or excused—but document it.

Q5: During preventive suspension, do officials still get honoraria? A: No while the order subsists. Handle back benefits only if specifically warranted after exoneration.

12) Key Takeaways

R.A. 7160 does not impose a blanket “deduct honoraria for absences” rule for elected barangay officials.
Align pay with performance through per-session/per-activity allowances created by ordinance, not by cutting the fixed monthly honoraria ad hoc.
Withhold only what is conditional or when there is clear legal non-entitlement (suspension, vacancy, no service).
Document everything (minutes, roll calls, certifications) to pass COA scrutiny.

This article is for general guidance. For live cases (suspensions, COA notices, PS cap issues), coordinate with your municipal/city legal office, accountant, and COA cluster for implementation details consistent with your barangay’s ordinances and budget.