K-12 Budget of Work (BOW) for Three-Term School Calendar SY 2026-2027

The proposed three-term school calendar is a major reform in how the school year is organized. More than simply changing dates, it aims to improve the use of time in basic education by dividing the year into clearer and more structured parts.

Its main goal is to protect teaching time, reduce unnecessary interruptions, and create a more manageable schedule for learners, teachers, and schools.

The proposal does not change the legal school year framework under Republic Act No. 11480. The school year will still have no more than 220 days and must begin no earlier than the first Monday of June and no later than the last day of August. What changes is the internal arrangement of the school year.

Instead of one long continuous cycle, the year will be organized into three terms. Each term will include an Opening Block, an Instructional Block, and an End-of-Term Block. Based on the briefer, implementation will start in School Year 2026–2027, with each term having about 65 to 69 days of actual teaching and learning, excluding weekends and legal holidays.

BUDGET OF WORK (BOW)

The reorganization of the Budget of Work (BOW) from Kindergarten to Grade 12 is a key support for the proposed three-term school calendar. As the school year is divided into three terms, the BOW must also be adjusted so that learning competencies, lessons, and classroom activities are spread more evenly across the year. This gives schools and teachers a clearer guide for what to teach in each term and helps align instruction with the new calendar structure. Rather than compressing lessons or constantly adjusting due to interruptions, the reorganized BOW supports more realistic pacing and better use of instructional time.

For teachers, the updated BOW makes planning, lesson delivery, and assessment more manageable across all grade levels. It sequences learning standards according to the Opening Block, Instructional Block, and End-of-Term Block in each term. This helps ensure that essential competencies are taught on time while allowing space for remediation, enrichment, and assessment. In this way, the reorganized BOW serves as a curriculum guide that aligns classroom instruction with the three-term calendar and supports smoother implementation across Kindergarten to Grade 12.

Use this guide to access curriculum resources arranged in a clear three-term format. Choose a grade level below to view the learning area guides and begin planning.

Important: Please use your DepEd Email to access these files.

K-12 BUDGET OF WORK (BOW)
Three-Term School Calendar

KG & GRADE 1: ACCESS HERE

GRADE 2: ACCESS HERE

GRADE 3: ACCESS HERE

GRADE 4: ACCESS HERE

GRADE 5: ACCESS HERE

GRADE 6: ACCESS HERE

GRADE 7: ACCESS HERE

GRADE 8: ACCESS HERE

GRADE 9: ACCESS HERE

GRADE 10: ACCESS HERE

GRADE 11: ACCESS HERE

GRADE 12: ACCESS HERE