The study aims to provide cost estimate if salaries of health resources for health (HRH) is of the same level for all LGUs. In addition, the study will determine the existing HRH plantilla positions on LGUs (including quantities); identify the current salaries for HRH plantilla at different classes of LGUs; describe the scenarios for equalization and incentives for HRH salaries; and estimate the total cost if HRH salaries are equalized and incentives are incorporated.