According to the COMELEC Finance Service Department, the honoraria and travel allowances will be paid either in cash or through the Development Bank of the Philippines (DBP) cash card.
For certain priority areas, poll workers will be paid in cash. In other places, they will receive their compensation through DBP cash cards. The payment of their compensation will be made by the Election Officers of their respective localities.
As per R.A. 10756 or the Election Service Reform Act, the following poll workers are entitled to the corresponding honoraria: Chairperson of the Electoral Boards, PhP 6,000; Members of the Electoral Boards, PhP 5,000; Department of Education Supervisor Official (DESO), PhP 4,000; and Support Staff, PhP 2,000. Additionally, they are entitled to a travel allowance of PhP 1,000 each.
Pursuant to Bureau of Internal Revenue (BIR) Ruling No. 003-08 dated April 14, 2018, honoraria and travel allowances are subject to 5% withholding tax. [Education and Information Department, COMELEC]
