Section 2. Sixty per centum (60%) of the said salary or wage shall be paid by the employer in cash and forty per centum (40%) by the government also in the form of cash directly to the student or through financial institutions or other payment facilities, subject to the existing rules on procurement which shall be applicable in the payment for the student’s tuition fees, books, and other education-related expenses, including their daily allowance for food and transportation in going to school: Provided, That local government units (LGUs) may assume responsibility for paying in full the salary or wages; Provided, Further, That for low income LGUs employing SPES beneficiaries, the national government share may be increased up to seventy-five per centum (75%) depending on the LGUs’ financial capacity to pay the SPES beneficiaries.

The national government share shall be paid within thirty (30) working days upon submission of the partner-employer or participating establishment of their report on payment of salary or wages which shall be the basis of the portion of the salary or wages to be paid by the national government through the Department of Labor and Employment.

In case of sickness, absence, or death of the SPES beneficiary, the immediate heirs may claim the salary; Provided, That proof to this effect has been clearly established.

Likewise, the SPES beneficiary shall be entitled to social protection by virtue of am insurance coverage with the Government Service Insurance System (GSIS) for a period of one (1) year.