# G-HRIS v1.3 — comparative-audit improvements

Release date: 19 October 2026. Baseline: G-HRIS v1.2 Audit Fixed.

This release adds working APIs and application screens, rather than extending the standalone HTML prototype. The table below maps all 18 audit areas to delivered changes and remaining boundaries. It does not certify Philippine government compliance or production readiness.

## Coverage and limits

| Audit | Implemented in this release | Boundary / remaining validation |
|---|---|---|
| G01 Contributions | Period-based PhilHealth and Pag-IBIG rules; approved agency overrides with independent review; historical January/February 2024 Pag-IBIG distinction; low-income employee/employer rates; persisted contribution/employer-share snapshots; corrected remittance exports. | Confirm agency coverage and applicable period. Baseline rules before January 2024 are unsupported and stop computation. GSIS special membership exceptions are outside the supported standard rules. |
| G02 Payroll governance | Different preparer/calculator and reviewer; approve/reject history; fingerprint of computed records; changed records invalidate approval; rejected runs reopen periods; independent year-end posting; immutable adjustment history. | Verify MySQL/MariaDB concurrency on representative deployment data. No emergency self-approval override exists. Year-end posting records a different approver but does not use the regular-run fingerprint review screen. |
| G03 Filing controls | Correctly identifies alphalist XLSX as reconciliation output; upload prescribed artifacts with form version, hash and period; separate user records recipient acknowledgment; authenticated download and filing register. | **Official form rendering and BIR DAT schema/recipient validation are not completed.** Existing generated PDF/worksheet layouts remain review outputs. Supply the agency's prescribed forms and accepted machine-file specifications; recipient acceptance is manual evidence, not electronic submission. |
| G04 Tax / salary | Annual remaining-benefit exemption replaces 1/24 approximation; prior-employer certificate inputs enter cumulative tax and equalization; salary changes require independent approval; effective salary history; salary and contribution snapshots. | Agency payroll expected-results review remains necessary. Mid-cutoff salary changes, special tax treatments, full prior-employer 2316 field mapping, and all de minimis/benefit eligibility rules are **not comprehensively implemented or certified**. Current regular-pay logic uses the salary effective at cutoff start. |
| G05 Web self service | Dedicated employee portal with own leave, payslips, attendance, profile, notifications and nonconfidential current documents; leave filing; supervisor leave/overtime inbox and team calendar. | Accounts need a linked employee profile. Detailed performance, records and self-service usability should undergo agency UAT. |
| G06 Mobile | API-backed DTR correction form; overtime approve/reject; notification destination mapping and cold-start handling; signed short-lived office QR tokens; shared HR-workflow request/list/decision screen. | Dart parsing/format checks only. Flutter dependencies, Android/iOS builds and physical-device tests remain unverified. QR entry uses the device's existing scanner plus pasted token; an embedded camera scanner is **not implemented**. Legacy MFA placeholder is outside the delivered operational mobile flows. |
| G07 Role navigation | Role-aware landing, permission-filtered menus, direct-URL guards and forbidden state; payroll run page corrected to actual API URLs; server authorization retained. | Permissions are loaded at login; sign in again after a role-permission change. Browser checks use mocked API data and are not complete live end-to-end UAT. |
| G08 Payroll exceptions | Separately approved supplemental, retroactive, final-pay, reversal and reissue transactions create distinct posted runs referencing posted source records; duplicate reversal/reissue and reissue-before-reversal blocked; reviewed tax input retained. | These are **controlled, manually calculated adjustments**, not automatic final-pay/retroactive-entitlement engines. Actual bank disbursement is separate. Negative reversals require finance reconciliation rather than transmission as a negative bank payment. |
| G09 CTO / monetization | Approved unpaid actual OT converts once under agency policy; conversion removes it from cash OT; expiry-aware FIFO CTO consumption, balance/duplicate guards; approved CTO feeds attendance; leave monetization preserves required balances and creates an approved amount; optional linked pay adjustment prevents a second payroll disbursement. | Agency must configure the factor, expiry, divisor and minimum retained balance with authority. Only whole verified OT applications convert. Special CSC entitlements/limits and comprehensive overlap/holiday rules still require agency validation. |
| G10 Travel / OB | Destination, purpose, authority, dates, evidence, independent decision, completion evidence and audit trail; approved weekdays feed attendance while posted locks are respected. | No automatic per-diem rates, itinerary costing or external travel-order signatures. Agency-prescribed travel-order print form remains an integration item. |
| G11 Rosters | Approved effective-dated employee shifts, overlap guard, rest days, overnight attendance, grace and flexible-work duration calculation; assigned working days feed payroll. | No visual bulk roster planner or full holiday/rest-day premiums engine. Verify break, compressed-work and flexible-work policies in agency UAT. |
| G12 Applicant portal | Public open vacancies; resume/PDS upload; private 256-bit tracking token stored as hash; candidate-safe status; internal interview/offer API; single-response offer acceptance; existing applicant records feed existing internal recruitment/onboarding. | Tracking token must be kept privately by the applicant. Interview/offer communication is through the portal; outbound communication automation and a dedicated internal interview scheduling screen are not added. |
| G13 Performance cycle | Dated coaching, optional IPCR link, interventions, follow-ups, development plans and independently approved calibration with prior-rating evidence. | Basic recorded follow-through; no automated reminders, multi-member calibration meetings or full performance-to-training recommendation engine. |
| G14 Recognition | PRAISE-style category/criteria/evidence nominations, independent evaluation decision, evidence uploads and award/completion history. | Basic nomination/reviewer workflow, not a complete configurable multi-member committee scoring engine. |
| G15 Learning outcomes | Training outcome/effectiveness record, assessment pass gate, certificate reference, optional verified training-enrollment completion and competency-assessment link; follow-up completion. | Does not create an LMS/content player, proctored assessments or automatically reassess competency. Existing TNA/competency features remain. |
| G16 Finance interfaces | Idempotent prepared bank batch per posted run; full line-set settlement/rejection reconciliation; balanced neutral payroll-journal endpoint; bank-crediting XLSX retained. | **No bank-specific API/file protocol or live accounting connector** is claimed. Agency chart-of-accounts mapping, credentials, test bank files and settlement acknowledgments are still required. Employer expense journals and expense/advance settlement adapters need agency mapping. |
| G17 Administration | Agency policy and leave-chain editor; controlled super-admin editor for shared role permissions; tenant-scoped workflow/configuration APIs and policy audit history. | No cross-agency impersonation/switching. Every account remains bound to its assigned agency. Shared role definitions affect all agencies; only super admin edits them. Custom per-agency role definitions are not added. |
| G18 Expenses / advances | Expense claims, cash advances, receipts/evidence, independent approvals, liquidation due date, exact spent-plus-returned reconciliation and single-use liquidation. | Approval is not cash payment. Live finance disbursement/return reconciliation and agency accounting integration remain outside this release. |

## Contribution reference values

The corrected PhilHealth baseline uses a 5% total premium on monthly salary bounded by PHP 10,000 and PHP 100,000, split equally between employee and employer. Employee share is PHP 250 at the floor and PHP 2,500 at the ceiling; the old PHP 200/PHP 900 endpoints are removed. PhilHealth is taken in the second half only, matching the application's existing deduction frequency.

Pag-IBIG uses the January 2024 PHP 5,000 maximum fund salary and PHP 10,000 from February 2024 onward. Employee rate is 1% at salary PHP 1,500 or below and 2% above that; employer rate is 2%. Monthly employee and employer amounts are allocated across the two halves, with the second half taking any rounding remainder. Employer remittance exports now use captured shares, not current employee salaries or the old PHP 100 cap. Legacy regular runs without employer snapshots must be independently reconciled before those exports are used.

Primary references reviewed on 19 October 2026:
- PhilHealth Advisory 2025-0002: https://www.philhealth.gov.ph/advisories/2025/PA2025-0002.pdf
- PhilHealth Advisory 2026-0042 (July 21, 2026): https://www.philhealth.gov.ph/advisories/2026/PA2026-0042.pdf
- UP Diliman official administration manual, Circular 460 implementation: https://adminmanual.upd.edu.ph/edition/active/chapter/e-1-pag-ibig-civilian-annex-e
- Presidential Communications Office, maximum fund salary increase: https://pco.gov.ph/other_releases/pag-ibig-members-to-gain-more-benefits-under-new-rates-starting-february-2024/

Published baseline rules are in `backend/config/contributions.php`. Approved, nonoverlapping agency overrides are in the Contribution Rule Approval workflow. Historical snapshots remain attached to payroll records. Config changes must not be used to silently relabel an already posted calculation.

## Operator walkthrough

1. Install/upgrade using `deployment/UPGRADE_v1.3.md`. Existing records are retained by additive migrations.
2. Sign in as agency admin. Open **Agency configuration** and configure each office's leave approval levels. Save agency-authorized CTO and monetization policy values with their authority. No default CTO conversion policy is silently applied.
3. Ensure an independent active account has the relevant module permission. New workflows assign an independent reviewer automatically, using a configured eligible reviewer or the first active eligible account. There is no self-approval fallback.
4. Employee: open **My self service** for ordinary records/leave, or choose Travel, CTO, Development, Recognition, Learning, Expense, Advance or Liquidation. Submit the form, open the pending record and upload PDF/image evidence.
5. Reviewer: open the workflow and record approval/rejection with remarks. Approved rules and ledger/payment records cannot be manually completed to erase their active effect. Operational follow-through records accept a completion decision and evidence in remarks.
6. Payroll preparer: create and compute a regular period. Open the run. A separate reviewer approves the exact computed revision, then posts it. A rejection retains the decision and reopens the period for a new computation.
7. Salary/rule changes: submit for independent approval before the relevant cutoff. Salary history is effective at cutoff start. Use a reviewed pay adjustment for already posted periods.
8. Supplemental/final pay: use the pay adjustment workflow and reference the original posted record. Enter independently calculated earnings, total deductions and tax, with evidence/reason. Total deductions already includes the tax component. Link approved monetization with `payable_workflow_id` where applicable. Reissue requires a recorded reversal first.
9. Bank reconciliation: prepare the batch, retain its idempotency key, pass the agreed data to finance/bank, then reconcile **every** line once. Preparation does not send money.
10. Filings: upload the actual prescribed file or signed form and its version. A different authorized user records the recipient's acknowledgment. A generated summary does not count as accepted filing.
11. Applicants: open `/careers`, upload PDF resume/PDS and retain the returned token. The internal personnel endpoint can record the interview/offer. Candidate tracking excludes scores, identities and internal evaluation notes.
12. Mobile: rebuild from the supplied source with the production API URL; old installed apps do not acquire these new screens automatically. Physical-device validation is required.

## Important review boundaries

The release addresses all 18 areas with code or a controlled handoff, but several acceptance targets are deliberately **partial**, as shown above. Do not describe all comparative-audit findings as fully closed or the system as certified/deployment-approved. Official schemas, agency payroll policies, live banking/accounting contracts and physical-device results cannot be replaced with sample output or source checks.

Read the included validation results for the exact checks performed. No production server or real payment system was changed by this work.