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Act No. 2408 Section 38

Municipal salaries.

Section 38

SEC. 38. Municipal salaries.—The president and municipal secretary shall receive such salaries as the council shall fix; the salary of the municipal treasurer shall be fixed by the provincial board: Provided, That the municipal treasurer may also act as a deputy of the provincial treasurer and receive such additional compensation therefor, to be paid from provincial funds, as the provincial board may fix and the department governor approve. Salaries shall not exceed the following rates: (a) Municipalities, first-class.—In cases of municipalities of the first class: For president, one thousand two hundred pesos; for municipal secretary, eight hundred pesos; and for municipal treasurer, nine hundred pesos. (b) Municipalities, second-class.—In cases of municipalities of the second class: For president, one thousand pesos; for municipal secretary, five hundred pesos; and for municipal treasurer, six hundred pesos. (c) Municipalities, third-class.—In cases of municipalities of the third class: For president, eight hundred pesos; for municipal secretary, four hundred pesos; and for municipal treasurer, four hundred pesos. (d) Municipalities, fourth-class.—In cases of municipalities of the fourth class: For president, six hundred pesos; for municipal secretary, three hundred pesos; and for municipal treasurer, three hundred pesos. (e) Salary of acting president.—The salary of the president, during the period when the vice-president or a councilor performs the duties of president, shall be drawn by the vice-president or the councilor performing such duties. (f) Honorary offices.—The vice-president and the councilors, except when serving as president, shall receive no compensation, their offices being honorary: Provided, however, That with the approval of the provincial board first had, the municipal council is authorized to fix the rate or rates for reimbursement of actual and necessary traveling expenses incurred by the vice-president and councilors in attending sessions of the council. (g) Municipal treasurer as secretary; additional compensation.—Whenever the municipal treasurer shall, in any addition to the regular duties of his office, perform the duty of municipal secretary in accordance with section forty-five hereof, the municipal council shall fix the extra compensation which he shall receive therefor: Provided, That in no case shall the total salary received by the municipal treasurer from municipal funds exceed the limit fixed by law for salaries of municipal presidents, except as hereinafter provided. The eligibility of a municipal treasurer for his office shall be sufficient qualification for his performance of the duties of municipal secretary in accordance with the provisions of this paragraph. (h) Maximum salary inadequate, may be raised.—When, by reason of exceptional circumstances, the maximum salary herein authorized for any nonelective municipal officer is found by the provincial board to be inadequate, that board may fix and the department governor approve such higher rate as may be necessary to secure and retain the services of a competent appointee, and such salary shall be paid from the funds of the municipality concerned, other provisions of this Act to the contrary notwithstanding.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER III.—THE MUNICIPAL GOVERNMENTS. →

Other provisions in CHAPTER III.—THE MUNICIPAL GOVERNMENTS.

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationAct No. 2408 Section 38 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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