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Leave
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 Entitlement ….

Appointive Officials

- upon appointment to
government service

-employees under probationary period may

avail of whatever leave credits earned.

- Any leave of absence without pay incurred

during the probation period extends its
completion period for the same number of
days absent.
 Entitlement ….

Employees on Rotation Basis

- VL and SL corresponding to the

period of services rendered

- if allowed to work in 2 or more shifts or

rotations, the periods of actual service
covered by each shift or rotation are
added together to determine the number
of years, months and days during which
the leave is earned
 Entitlement ….

Part-time Employees

-VL and SL benefits proportionate to the

number of work hours rendered
-eg. 4 hours of work 5 days

4 x 5 = 20 hours a week

Entitlement:
7.5 days vacation leave
7.5 days sick leave
 Entitlement ….

Elective Officials

Effective May 12, 1983 pursuant

to BP 337 and RA 7160.

Their leave benefits are

COMMUTATIVE and CUMULATIVE
Officials & Employees covered
by Special Laws
 Justices of SC, CA and  Filipino officers and
Sandiganbayan employees in Foreign
 Judges of RTC, MTC, Service
MCTC, Court of Tax  Faculty members of
Appeals and Shari’a Court SUCs pursuant to Sec.
 Chairman and 4 (h) of RA 8292
Commissioners of (Higher Education
Modernization Act of
Constitutional
1997
Commissions
 Other officials and
employees covered by
special laws
 Entitlement … teachers

 Teacher’s leave - teachers are not entitled to the

usual VL and SL but to proportional vacation
pay (PVP) of 70 days of summer vacation plus 14
days of Christmas vacation.

 Thus , a teacher who rendered continuous service

in a school year without incurring absences
without pay of not more than 1 1/2 days is entitled
to 84 days of PVP
 PVP Computation
1. Determine the number of school days for
the school year, including Saturday, Sunday
and holidays.
2. Determine the number of days of vacation.
3. Divide vacation days over school days to
get the constant factor.
4. To compute leave without pay: (SD – Days
absent x CF) – December break
 PVP Computation

Example:
School days – 288
Vacation days – 76
Day absent – 3 days
So: 76/288 = 0.263
To compute absences w/o pay:
(288 - 3 x 0.263) – 11 = 63.955 or 64 days
PVP
 Entitlement … teachers
Vacation service credits (VSC)

- leave credits earned for services rendered by

teachers, as authorized by proper authority, on
activities during:

 summer, or
 Christmas vacation

The VSC is used to offset

absences of teachers due to
illness (DEPED Order No. 53, s. 2003)
 Activities for which service
credit may be granted:

Services rendered during …

o Registration and election days as long as these

are mandated duties;

o Calamity and rehabilitation when schools are

used as evacuation centers;
 Activities for which service credit may be
granted:

o Conduct or remedial classes during the summer

or Christmas vacation or outside of regular
school days;

o Early opening of the school year;

o School sports competition held outside regular

school days;
 Activities for which service
credit may be granted:

Services rendered during

…
o Training teachers in addition
to their normal teaching
loads ;

o Teaching overload not

compensated by honoraria;
 Activities for which service credit may be granted:

o Teaching in non-formal education

classes in addition to teaching in
formal education classes carrying a
normal teaching load;

o Work done during regular school

days if these are in addition to the
normal teaching load;

DepEd Order No. 53, s. 2003

 Activities for which service
credit may be granted:

Services rendered during

…

o Work done during regular school

days if these are in addition to the
normal teaching load

o Conduct of testing activities held

outside of school days; and
 Activities for which service credit may be
granted:

o Attendance/participation in special DepED

projects and activities which are short-term in
duration such as English, Science and Math
Mentor’s Training, curriculum writing workshop,
planning workshop, etc, if such are held during
the summer vacation or during weekends;

o Attendance/Participation in special DEPED

activities which are short term in duration if such
are held during summer, holidays or during
weekends
ACTIVITIES NOT ELIGIBLE FOR THE
GRANT OF SERVICE CREDITS

o In-service training programs

fully funded by the
government;
o Assignment to clerical work,
such as checking forms and
finishing reports;
o Reassignment of teachers to
duty in another bureau of
office (detailed in another
office;
o Assignment in connection with
exhibits at a fair;
o Postponement of a regular teacher’s
vacation; and
o Time spent in traveling to and from
station to the place where services are
rendered.

DepEd Order No. 53, s. 2003

 Teachers who are entitled to
vacation and sick leave…

 Those who are designated to perform non-

teaching functions; and

Who render the same hours of service as other

employees
 Transfer … teachers

 A teacher who transferred to the

non-teaching service or who
resigned from government service
ten (10) days before the close of the
school year is entitled to
proportional vacation pay inasmuch
as his right thereto has already
accrued provided that the service
will not be prejudice and provided
further that he fulfills his
responsibilities and obligations
 Entitlement … teachers

 Teachers and other school personnel

on the teacher’s leave basis who
resigned, retired, or separated from the
service through no fault of their own or
after January 16, 1986 shall be paid the
money value of their unused vacation
service credits converted to VL/SL
 Entitlement … teachers
VL and SL =30Y/69
= 30(200)/69
= 86.95
Where:
30 - No. of days in a mo.
Y - Total no. of teacher’s service
credits
69* - 58 days of summer vacation +
11 days of Christmas vacation
*84-15(12sat, Sun on summer vacation + 3
days[Christmas day, Rizal Day, New Year’s
Day])
 Entitlement … teachers
 Conversion of SL/VL to
vacation service credits
VL + SL
Y = ------------------ x 69
30
= 43.50 +43.50
--------- x 69
30
= 200 VSC
Other leave benefits of teachers

Indefinite sick leave of absence shall be

granted to teachers when the nature of the
illness demands a long treatment that will
exceed one year at the least. (Sec 25, RA 4670)

Study Leave - In addition to the leave

privileges now enjoyed by teachers in the
public schools, they shall be entitled to
study leave not exceeding one school
year after seven (7) years of (continuous)
service with pay. (Section 24, R.A. 4670)
 Employees on
extended leave

Entitled to leave benefits but

leave credits earned are:
 non-commutative
 non-cumulative

CSC Resolution No. 04-0229 dated March 5, 2004

Leave Benefits of Barangay
Officials (CSC-DBM JC No.1, s, 2004)

Who are entitled:

- Punong Barangay
- Barangay Kagawad
- SK Chairman
- Barangay Secretary
- Barangay Treasurer
 Barangay Secretary and
Treasurer entitled if:
1. They render at least 40 hours a week; and
2. They meet the conditions set under MC 18, s.2001

i. Their appointments are submitted to the CSC for records

purposes;
ii. Their respective positions have fixed salary in accordance
with the salary schedule provided in LBC 63, s.1996
iii. Meet the qualifications requirements set under Sec 394 and
395, respectively, of the Local Government Code; and
iv. Their attendance and service records are kept and
maintained in the barangay office.
 Basis for the computation of leave credits

Brgy Secretary and treasurer

– based on 40 hours work a week
Elective Barangay Official
– 1.25 days leave credits earned per
session
(2 sessions per month)

Basis for the computation of Money

Value
- fixed honorarium received
 Limitations:

•Leave credits earned from other government agencies

and LGUs cannot be transferred to the barangay
service. They shall be commuted prior to the transfer
to the barangay
•Leave Credits earned can only be cumulated while the
barangay official are in the service of the same
barangay. It must be commuted prior transfer to other
gov’t agencies
• Leave credits earned by elective barangay officials
can only be accumulated while occupying an elective
position. It must be commuted prior to appointment to
any appointive position
 Limitations:

Leave credits earned by appointive

barangay officials can only be accumulated
while occupying an appointive position. It
must be commuted prior to appointment to
any elective position

Leave credits shall cumulated up to one

year only and shall be commuted yearly
 Policies on Leave of Absence ….

 Accumulation of Vacation and Sick leave - NO

LIMIT. Upon separation from service, an
employee is entitled to the commutation of all
accumulated vacation/sick leave credits

 In case of re-employment, the commuted

money value shall NOT be refunded.
Leave Credits shall start from zero balance
 Options in case of transfer:

1. Transfer of accumulated leave credits to

the new agency
- can be availed of as a matter of right if NO gap in the
service. A gap of 1 month may be allowed provided it
is not due to the fault of the employee
- can be exercised within ONE year

2. Commutation of accumulated
leave credits
Policies on Leave of Absence …

… if application for leave of absence

is not acted upon within FIVE
(5) working days

DEEMED
APPROVED
Policies on Leave of Absence
….
Effect of Unauthorized Leave

 employee shall not be entitled to receive

salary corresponding to the period of
unauthorized leave of absence, however,
the absence shall no longer be deducted
from accumulated leave credits

 Employee may be DROPPED from

the rolls
Dropping from the rolls …
Continuous unauthorized absences for
more than 30 WORKINGS DAYS

 The employee is considered on AWOL

 He/She may be dropped from the rolls

WITHOUT prior notice

 He/She must be notified of his separation

from service
Dropping from the rolls …
Absences incurred is less than 30
WORKINGS DAYS
 A written RETURN-TO-WORK (RTW)
order shall be served to the
employee
 Failure on his part to to report for
work within the period stated in the
RTW shall be a valid ground to
drop him from the rolls
Dropping from the rolls …
Absences incurred is less than 30
WORKINGS DAYS

Established a scheme to circumvent the rule by

incurring substantial absences though less than 30
WORKINGS DAYS 3X IN A SEMESTER, such
pattern is apparent, dropping from the rolls
without due notice may likewise be justified
Leave of Absence without pay …
 Absences in excess of accumulated VL
and SL shall be without pay

 LWOP shall be allowed only if there are

no accumulated leave credits except in
case of secondment

 If sick leave credits were already

exhausted, vacation leave credits can be
used, but not vice versa.
 Leave of Absence without pay …
 LWOP not exceeding one (1) year may be
granted, however, the employee is
considered automatically separated
from service if he/she fails to report after its
expiration

 LWOP in excess of one (1) month requires

clearance from the proper head of agency
Leave of Absence without pay …

 An employee who is absent on

a day immediately preceding
or succeeding a Saturday,
Sunday or Holiday, whether
continuous or not, shall not be
considered absent on said
days.
Leave of Absence without pay …

Formula : (Mc 14, s. 1999)

Mo. salary
Salary = Mo. Salary ------------------- x No. of day
Calendar days LWOP

For continuous absences over 10 working days: (MC 24, s. 1999 )

Mo. Salary
Salary = Mo. Salary ----------------- x No. of days
Actual No. of LWOP working days
Effect of VL without pay on the grant
of Step Increment

 15 days and below

– no effect; it will not interrupt the
continuity of the 3-year service
requirement

 More than 15 days

– the grant will be delayed for the same
number of days on LWOP
Effect of VL without pay on
the grant of Loyalty Award

50 days and below

- no effect; employee shall be

considered as having rendered
continuous service
Monetization of Leave Credits

 If accumulated vacation leave credits is 15

days, an employee may be allowed to
monetize a minimum of ten (10) days

 At least five (5) days must be retained

 Maximum of 30 days a year

 Monetization of Leave Credits

 Effective June 22, 2002, fifty percent of the

accumulated VL/SL may be allowed for valid and
justifiable reasons such as:

a. Health, medical and hospital needs of the

employee and the immediate members of the
family;

b. Financial aid and assistance brought about by

force majeure such as calamities, typhoons, fire,
earthquake and accidents that affect the life, limb
and property of the employee and his/her
immediate family;

(MC 16, s. 2002)

Monetization of Leave Credits

c. educational needs of the employee and the

immediate members of his/her family;

d. payment of mortgages and loans which were

entered into for the benefit or which inured
to the benefit of the employee and his/her
immediate family;

(MC 16, s. 2002)

Monetization of Leave Credits

e. in cases of extreme financial needs of the

employee or his/her immediate family
where the present sources of income are not
enough to fulfill basic needs such as foods,
shelter and clothing; and

f. Other analogous cases as may be

determined by the Commission.
(MC 16, s. 2002)
 Monetization of Leave Credits

 shall be upon the favorable recommendation of

the agency head
 subject to availability of funds

 Formula:

Amount = S x D x CF
where: S = Salary ; D = No. of Days to be monetized
CF = Constant Factor = (.0478087).0481927
Other Salient Policies …
 Tardiness and undertime are deducted from
vacation leave credits and not from sick leave
credits, unless undertime is for health reasons

 The basis for the computation of salary during

leave with pay is the salary an employee is
currently receiving

 An employee with pending case/s is not barred

from enjoying leave privileges
Absence on a regular day for
which suspension of work is
announced …
Employee shall not be considered absent for the
whole day

Leave credits to be deducted is equal to time

when official working hours start up to the
time the suspension of work is announced
Other Salient Policies …
 While an incumbent is on leave, his
position is not vacant. Only a substitute
appointment may be issued during the
said period

 Dismissed employees who were later

exonerated and reinstated are entitled
to the leave credits during the period
they were out of service.
Other Salient Policies …

 Violation of the leave laws, or any

misrepresentation or deception in
connection with an application for leave,
shall be a ground for disciplinary action.
 NON-MONETARY REMUNERATION FOR
OVERTIME SERVICES RENDERED
(CSC-DBM JC No. 4, s. 2004)

Issued pursuant to AO 103 re: Directing the

Continued Adoption of Austerity Measures in the
Government

Covered: NGAs/SUCS/GOCCs/GFIs

Compensatory Time-Off – non-

monetary benefit provided in lieu of
overtime pay. The employee is
excused from reporting for work with
full pay and benefits
 NON-MONETARY
REMUNERATION …
Compensatory Overtime Credit (COC)
- accrued number of hours an employee earns as a result of
services rendered beyond regular working hours and those
rendered on Saturdays, Sundays, Holidays or scheduled days off
without the benefit of overtime pay

-Should not be more than 40 hours a month

-Balance should not exceed 120 hours
-It shall be considered as official time for purposes of
compliance with compensation rules and computation of
service hours for entitlement to leave credits
-It must be used as time-off within the year these were
earned until the immediately succeeding year (as amended
by JC 2-A, s. 2005)
 NON-MONETARY
REMUNERATION …

Limitation on the Use of COC

- cannot be used to offset undertime/s or
tardiness incurred by the employee during regular
working days
- cannot be converted to cash
- will not be added to the regular leave credits
- forfeited in case of resignation or separation
from the service
COMPUTATION OF
LEAVE CREDITS

Computation shall be
made on the basis of
one day VL and one
day SL for every 24
days of actual service
COMPUTATION OF
LEAVE CREDITS

Actual Service - refers to the period of

continuous service since the appointment
of the official or employee concerned,
including the period or periods covered by
any previously approved leave with pay
COMPUTATION OF
LEAVE CREDITS

 Leave of Absence without pay other

than illness will not be considered as
part of actual services rendered
 Sick Leave without pay earns leave and
is considered actual service
 COMPUTATION OF
LEAVE CREDITS
For purposes of granting leave of absence
- ¼ or more but less than ¾ is considered as
half day
- ¾ or more is counted as one full day

THIS IS APPLICABLE WHEN AN

EMPLOYEE IS ON DANGER OF
INCURRING LEAVE WITHOUT PAY
Example:

1. Half day absent 2. 3 hours undertime

Balance .250 .250

HD .500 .375
Balance -.250 -.125

The balance of .250 (1/4) is

considered as one-half day and the
employee is still considered leave with
pay
3. 1 day absent

Balance .750
Absent 1.000
Balance -.250

The balance leave credit of .750 or

more but less than 1 day can be
considered as one full day to offset
such absence.
COMPUTATION OF
LEAVE CREDITS
 Absences in excess of of accumulated
leave credits is leave without pay. It
cannot be charged to the vacation and
sick leave that will be subsequently
earned.

 Leave credits are earned while on

leave with pay
COMPUTATION OF
LEAVE CREDITS
Employees with irregular work schedule

- the off-duty regardless of whether they fall on

Saturdays, Sundays, or holidays during the
period of the leave, are to be excluded in the
computation of the vacation and sick leave
 COMPUTATION OF
LEAVE CREDITS
Employees Observing Flexible Working Hours

 If an employee renders less than eight (8) hours of

work per day but nevertheless completed the 40 hours
of work in a week, only the minimum number of
hours required to be served for a day but which was
not served will be deducted from the leave credits.

 Any absence incurred will be charged in proportion to

the number of hours required for a day’s work
COMPUTATION
TERMINAL LEAVE
 TLB= S x D x CF  CF derived as
TLB- terminal leave follows:
benefits
S - highest monthly
salary received 365 days in a year
D - no. of accumulated
VL/SL credits 104 Sat & Sun in a
CF - constant factor of year
.0478087 10 legal holidays in
a year
12 mos in a year
THANK YOU!

LOCAL EXECUTIVE FORUM

April 12-14, 2011

Bayview Park Hotel, Manila