Short answer. Under Article 57 of the Revised Penal Code, an accessory to an attempted felony receives the penalty two degrees lower than the penalty prescribed by law for the attempt itself. Because the attempt is already one or two degrees below the consummated offense, an accessory to an attempt ends up significantly further down the penalty scale than the principal.
What the law says
The penalty lower by two degrees than that prescribed by law for the attempt shall be imposed upon the accessories to the attempt to commit a felony.
Revised Penal Code, Article 57 — Penalty For Accessories In An Attempted Crime. Read the full provision →
How the penalty for an accessory is computed
Article 57 of the Revised Penal Code states the rule plainly: the accessory to an attempted crime receives the penalty two degrees lower than the penalty for the attempt itself. The attempt is already a reduced form of the offense — it carries a lower penalty than the consummated crime. The accessory, who plays a lesser role than either a principal or an accomplice, is penalized even further below the attempt's penalty. The result is that an accessory to an attempt occupies the lowest rung in the entire penalty ladder for a given felony.
The penalty ladder for principals, accomplices, and accessories
The Revised Penal Code grades participation by degree of involvement. A principal in a consummated crime receives the penalty attached to the completed offense. An accomplice in a consummated crime receives the penalty one degree lower. An accessory in a consummated crime receives the penalty two degrees lower. When the crime itself was only attempted — not completed — the penalties shift down further: the attempt already carries a reduced penalty, and the accessory to that attempt then receives two more degrees below that. This layered reduction reflects the Code's view that responsibility should track how directly and how deeply a person participated in the wrong.
Who qualifies as an accessory
An accessory is someone who participates in the crime after it has been committed — not before or during. The Revised Penal Code defines accessories as those who profit from the effects of the crime, conceal or destroy evidence to prevent discovery, or harbor, conceal, or assist in the escape of the principal offenders. The accessory's involvement comes after the fact; it does not make the crime happen. This is why the law treats accessories as less culpable than principals and accomplices, and imposes a penalty significantly below what the direct participants receive.
Attempted crime: the starting point for the computation
Before applying Article 57's two-degree reduction, the penalty for the attempt itself must first be established. The Revised Penal Code generally provides that an attempted felony carries the penalty two degrees lower than the consummated form. From that already-reduced starting point, the accessory's penalty is reduced by a further two degrees under Article 57. The combined effect can result in a very light penalty for an accessory to an attempt — sometimes in the range of arresto menor or arresto mayor — depending on the severity of the underlying offense.