What Is the 4-Day Work Arrangement Announced Under Memorandum Circular No. 114?
Memorandum Circular No. 114 allows government agencies in the Philippines to implement a four-day on-site work arrangement as part of energy conservation measures. The policy aims to reduce electricity consumption and fuel use while ensuring that government services remain uninterrupted.
Quick Answer
Under Memorandum Circular No. 114, government agencies may adopt:
- 4-day on-site work arrangement
- Compressed workweek
- Work-from-home schedules
The arrangement may begin starting March 9, 2026, and will remain in effect until lifted or modified by the President.
Even with the new arrangement, government services must remain continuous and uninterrupted.
What Does the Circular Say About the 4-Day Work Arrangement?
Section 3 of the circular allows government agencies to adopt Flexible Work Arrangements (FWA) to reduce building energy load and transport fuel use.
This may include:
- Four-day on-site work arrangements
- Compressed workweeks
- Designated work-from-home days
The circular states that the implementation may start March 9, 2026, and will continue until the President revokes or modifies the policy.
Agencies must also create internal guidelines to monitor attendance, performance standards, and compliance.
Will Government Services Continue?
Yes.
The circular clearly states that government agencies must ensure continuous and uninterrupted delivery of public services, even if flexible work arrangements are adopted.
Frontline services must remain available to the public despite the new work arrangements.
Government Agencies That Already Announced Their Work Arrangements
Following the directive, some government agencies have already announced their specific schedules.
Bureau of Internal Revenue (BIR)
The BIR adopted a 4-day on-site workweek with work-from-home every Friday.
- On-site: Monday to Thursday
- Work-from-home: Friday
Frontline taxpayer services remain operational.
Related advisory: Bureau of Internal Revenue Work Arrangement
Social Security System (SSS)
SSS also implemented a Flexible Work Arrangement starting March 9, 2026.
Example schedules:
- Main Office: On-site Tuesday–Friday | WFH Monday
- Makati Office: On-site Monday–Thursday | WFH Friday
SSS branches remain open Monday to Friday through shifting schedules.
Related advisory: SSS adopts 4-day on-site workweek effective March 9, 2026.
Department of Trade and Industry (DTI) and E-Commerce Bureau (ECB)
The DTI and E-Commerce Bureau implemented a Flexible Work Arrangement every Friday starting March 13, 2026.
Applicants for the E-Commerce Philippine Trustmark are encouraged to apply online every Friday through this link, https://trustmark.dti.gov.ph until further notice.
Related advisory: DTI Public Advisory
For announcements from other government agencies regarding their specific work arrangements, you may check their respective official websites or social media pages.
Does the policy apply to all government agencies?
Yes. It covers national government agencies and instrumentalities, including GOCCs.
Will government offices close on certain days?
Not necessarily. Agencies may implement flexible work arrangements but must ensure uninterrupted public services.
Key Takeaways
- Memorandum Circular No. 114 allows government agencies to adopt 4-day on-site work arrangements.
- The policy supports energy conservation and reduced fuel consumption.
- Implementation may begin March 9, 2026.
- Agencies must ensure continuous delivery of government services.
- Some agencies like BIR, SSS, and DTI have already announced their specific work schedules.
Need Help With BIR Compliance or Government Transactions?
Changes in government work arrangements may affect how businesses schedule tax filings and compliance transactions.
UNA Tax and Accounting Services, a registered accounting firm in Pasig, assists businesses with:
- Corporate tax compliance services
- BIR audit support for corporations
- Audit & assurance services
- Tax health check
- Tax compliance support Metro Manila Philippines
You may also book a free consultation with our team to discuss your tax compliance concerns.
