Enhanced Leave

Administration Course for

Effectiveness
(ELACE)
Computation of
Leave Credits
 1st Day of
NAME: DIVISION: Service:

VACATION LEAVE SICK LEAVE

ABS. ABS. ABS. ABS.

PERIOD PARTICULARS EARNED UND BAL UND EARNED UND BAL UND REMARKS

W/PAY W/O PAY W/PAY W/O PAY

 1st Day of
NAME: ROLDAN, DENNIS F DIVISION: ADMINISTRATIVE DIVISION Service:

VACATION LEAVE SICK LEAVE

ABS. ABS. ABS. ABS.
PERIOD PARTICULARS EARNED UND BAL UND EARNED UND BAL UND REMARKS
W/O
W/PAY W/PAY W/O PAY
PAY

Mar. 1-31, 04 (00-00-00)

00- 00 - 00

DAYS

HOURS

MINUTES
 NAME: ROLDAN, DENNIS F DIVISION: ADMINISTRATIVE DIVISION 1st Day of Service:
MARCH 1, 2004

VACATION LEAVE SICK LEAVE

ABS. ABS. ABS. ABS.
EARNE
PERIOD PARTICULARS EARNED UND BAL UND UND BAL UND REMARKS
D

W/PAY W/O PAY W/PAY W/O PAY

Mar. 1-31, 2004 (00-00-00) 1.250 1.250 1.250

Mar. 31, 2004 1.250 1.250
Apr 1-31, 04 (00-01-20) UT 1.250 .167
April 30, 2004 2.333 2.500
May 1-31, 04 (01-00-00) SL 1.250 1.250 1.000 May 3, 2004 A
May 31, 2004 3.583 2.750
Jun 1-31, 04 (01-00-54) VL, UT 1.250 1.112 1.250 Jun 5, 2004 A
Jun 30, 2004 3.721 4.000
 Leave of
Absence

right granted to officials &

employees not to report for work
WITH or WITHOUT PAY, for one
or more days, with their positions
held for them until their return
(MC No. 41, s. 1998)
• Rationale of Leave Benefits
 Reward employees for services
continuously rendered
 Enhance the health and well-being of
employees
 Provide rest so they could come back
to the office with renewed vigor and
energy
Leave of Absence

Anchored on the basic

principle that a healthy
employee is a productive
employee.
 Legal Bases
• Omnibus Rules on Leave (Rule XVI of
the Omnibus Rules Implementing Book
V of EO 292)
• CSC Resolutions
• Memorandum Circulars
• Opinions and Rulings
Entitlement to leave privileges
In general, appointive officials up to the level of heads of
executive departments, heads of departments, undersecretaries
and employees of the government whether permanent, temporary,
or casual, who render work during the prescribed office hours
shall be entitled to 15 days vacation and 15 days sick
leave annually with full pay exclusive of Saturdays,
Sundays, Public Holidays, without limitation as to the
number of days of vacation and sick leave that they may
accumulate (Sec. 1 of Rule XVI).
√ Part-time Employees √ Local Elective Officials
√ Contractual Employees √ Employees Under
Probationary Period
√ Employees on Rotation Basis
• Computation of Vacation Leave
and Sick Leave shall be made on the
basis of one day vacation leave and one
day sick leave for every 24 days of

ACTUAL SERVICE

using the tables of computations. (Sec. 27,

Rule XVI)
Actual Service as defined…
(Section 28)

is continuous service of official/employee

including period/s covered by an approved
leave WITH PAY

Leave of absence without pay OTHER

THAN ILLNESS, is NOT counted as part of
the actual service rendered.

In effect authorized sick leave WITH or

WITHOUT pay is therefore considered
actual service
 VL Credits SL Credits
Vacation Leave with pay Yes

Sick Leave with pay Yes

Vacation Leave without pay No

Sick Leave without pay Yes

 Part-time employees
Employees, including, among others,
hospital personnel, whose work schedules
are irregular and at times include
Saturdays, Sundays, & legal holidays and
are instead off-duty on other days, their
off-duty days regardless or whether they
fall on Sats/Sun/holidays during the period
of their leave, are to be EXCLUDED in the
deduction of the number of days of leave
from the earned leave credits of the
employee. (Sec. 29)
Sec. 2 Part-time employees
Employees rendering services on part-
time basis are entitled to vacation and sick
leave benefits proportionate to the
number of work hours rendered by. A
part-time employee who renders four
hours of work five (5) days a week or total
of 20 hours a week is entitled to 7.5 days
vacation and 7.5 days sick leave annually
with full pay.
Sec. 3 Employees on Rotation Basis

Employees on rotation basis shall be

entitled to vacation and sick leave
corresponding to the periods of service
rendered by them. If an employee has been
allowed to work in two or more shifts or
rotation, the periods of actual service
covered by each shift or rotation should be
added together to determine the number of
years, months and days during which leave
is earned.
 Computation of Leaves

Employees with irregular work schedule (Sec. 29)

• exclude off-duty days

Employees observing flexible working hours (Sec. 30)

• Only the core working hours shall be deducted from the leave credits

• Deficiency from the 40 hours required work per week is completed

Sec. 25 Five days forced/mandatory leave

All officials and employees with 10 days or more

vacation leave credits shall be required to go on
vacation leave whether continuous or intermittent
for a minimum of five (5) working days annually
under the following conditions:
CONDITIONS ON THE GRANT OF
FORCED LEAVE
(Section 25)

1. Officials and employees with ten (10) days or

more vacation leave credits shall be required to
go on vacation leave
2. VL whether continuous or intermittent for a
minimum of 5 working days annually
3. The head of agency shall prepare a staggered
schedule of the mandatory 5- day VL of officials
and employees.
 CONDITIONS ON THE GRANT OF
FORCED LEAVE

4. The prepared schedule shall be in consultation with the

employees

5. In the exigency of the service, the head of agency may cancel

any previously scheduled leave

6. The mandatory annual 5-day VL shall be forfeited if not taken

during the year
 CONDITIONS ON THE GRANT OF
FORCED LEAVE

7. If cancelled in the exigency of the service, the scheduled leave

not enjoyed shall no longer be deducted from the total
accumulated VL.

8. Retirement/resignation from the service in a particular year w/o

completing the calendar year do not warrant forfeiture of the
corresponding leave credits.
 CONDITIONS ON THE GRANT OF
FORCED LEAVE

9. Accumulated VL of less than 10 days shall have the option to

go on FL or not

10. Officials and employees with accumulated VL of 15 days who

availed of monetization for 10 days, shall still be required to go
on FL
Sec. 4 Leave of Contractual Employees

Contractual employees are likewise entitled to

vacation and sick leave credits as well as
special leave privileges provided in Section 21.
Sec. 22 Monetization of Leave Credits
Officials & employees in the career & non-career service
whether permanent, provisional, temporary or casual,
or coterminous, who have
• accumulated fifteen (15) days of vacation leave
credits shall be allowed to monetize a
• minimum of ten (10) days. Provided that
• at least five (5) days is retained after monetization
and provided further that a
• maximum of thirty (30) days maybe monetized in
a given year.
 COMPUTATION OF MONETIZATION OF
LEAVE CREDITS
Monetization – payment in
advance under prescribed limits
and subject to specified terms and
conditions of the money value of
leave credits of an employee upon
his request without actually going
on leave.
 Sec. 23 Rule XVI
Monetization of 50% or more of Vacation/Sick Leave Credits
Monetization of fifty percent (50%) or more of the accumulated leave
credits may be allowed for valid and justifiable reasons such as:
a. Health, medical and hospital needs of the employee and the
immediate members of his/her family;
b. Financial aid and assistance brought about by force majeure events
such as calamities, typhoons, fire, earthquake and accidents that
affect the life, limb, and property of the employee and his/her
immediate family;
c. Educational needs of the employee and immediate members of his
family;
d. 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;
e. Other analogous cases as maybe determined by the Commission.
Per DBM Circular Letter 2021-4
The monetization of 50% or more of the
accumulated leave credits shall be upon
the favorable recommendation of the
agency head and subject to availability
of funds.
 COMPUTATION OF MONETIZATION OF
LEAVE CREDITS
FORMULA:
Highest Salary No. of days to Constant Factor
MV = Received x be monetized x (.0481927)
Constant Factor was derived from this formula:

365 = days in a year

104 = Saturdays & Sundays in a year
12 = Legal Holidays (Provided by EO 292 and RA 9849) in a year
12 12
= = .0481927
365 – (104 + 12) 249

MC 2, s. 2016
 COMPUTATION OF MONETIZATION
OF LEAVE CREDITS
Exercise:
Ms. Ivana A. Sia, Supervising Adm. Officer has a total of
32 days vacation leave credits as of January 30, 2021. She
applied for monetization for 30 days. Presently Ms. Sia is
receiving a monthly salary of P65,319.00, her highest.

Compute the money value of her allowable monetization.

MV = P65,319.00 x 27 x .0481927

MV = P84,993.27
Sec. 27. Computation of vacation and sick leave.

• Computation of vacation and sick leave shall

be made on the basis of one (1) day vacation
leave and one (1) day sick leave for every
24 days of actual service.

(Table I, II, III)

Table II – VL & SL Credits Earned on a Daily Basis
Days Vacation Leave Sick Leave
1 .042 .042
2 .083 .083
3 .125 .125
4 .167 .167
5 .208 .208
6 .250 .250
7 .292 .292
8 .333 .333
9 .375 .375
10 .417 .417
11 .458 .458
12 .500 .500
13 .542 .542
14 .583 .583
Table II - Vacation & Sick Leave Credits Earned
on a Daily Basis
Days Vacation Leave Sick Leave
15 .625 .625
16 .667 .667
17 .708 .708
18 .750 .750
19 .792 .792
20 .833 .833
21 .875 .875
22 .917 .917
23 .958 .958
24 1.000 1.000
25 1.042 1.042
26 1.083 1.083
27 1.125 1.125
28 1.167 1.167
29 1.208 1.208
30 1.250 1.250
Table I – VL & SL Credits Earned on a
Monthly Basis
NUMBER OF VACATION SICK LEAVE
MONTH/S LEAVE EARNED EARNED
1 1.25 1.25
2 2.50 2.50
3 3.75 3.75
4 5.00 5.00
5 6.25 6.25
6 7.50 7.50
7 8.75 8.75
8 10.00 10.00
9 11.25 11.25
10 12.50 12.50
11 13.75 13.75
12 15.00 15.00
 Table III - Leave Credits Earned in a Month by Official/
Employee without any VL Credits Left
No. of No. of
days on Leave No. of days on Leave
No. of days
leave credits days leave credits
present
without earned present without earned
pay pay

30.00 0.00 1.250 14.50 15.50 0.604

29.50 0.50 1.229 14.00 16.00 0.583
29.00 1.00 1.208 13.50 16.50 0.562
28.50 1.50 1.188 13.00 17.00 0.542
28.00 2.00 1.167 12.50 17.50 0.521
27.50 2.50 1.146 12.00 18.00 0.500
27.00 3.00 1.125 11.50 18.50 0.479
26.50 3.50 1.104 11.00 19.00 0.458
26.00 4.00 1.083 10.50 19.50 0.437
 Table III - Leave Credits Earned in a Month by Official/
Employee without any VL Credits Left
No. of No. of
days on Leave No. of days on Leave
No. of days
leave credits days leave credits
present
without earned present without earned
pay pay
25.50 4.50 1.063 10.00 20.00 0.417
25.00 5.00 1.042 9.50 20.50 0.396
24.50 5.50 1.021 9.00 21.00 0.375
24.00 6.00 1.000 8.50 21.50 0.354
23.50 6.50 0.979 8.00 22.00 0.333
23.00 7.00 0.958 7.50 22.50 0.312
22.50 7.50 0.938 7.00 23.00 0.292
22.00 8.00 0.917 6.50 23.50 0.271
21.50 8.50 0.896 6.00 24.00 0.250
21.00 9.00 0.875 5.50 24.50 0.229
20.50 9.50 0.854 5.00 25.00 0.208
20.00 10.00 0.833 4.50 25.50 0.187
 Table III - Leave Credits Earned in a Month by Official/
Employee without any VL Credits Left
No. of No. of
days on Leave No. of days on Leave
No. of days
leave credits days leave credits
present
without earned present without earned
pay pay
19.50 10.50 0.813 4.00 26.00 0.167
19.00 11.00 0.792 3.50 26.50 0.146
18.50 11.50 0.771 3.00 27.00 0.125
18.00 12.00 0.750 2.50 27.50 0.104
17.50 12.50 0.729 2.00 28.00 0.083
17.00 13.00 0.708 1.50 28.50 0.062
16.50 13.50 0.687 1.00 29.00 0.042
16.00 14.00 0.667 0.50 29.50 0.021
15.50 14.50 0.646 0.00 30.00 0.000
15.00 15.00 0.625
Table IV- Conversion of Working Hours/
Minutes Into Fractions of a Day

Equivalent
Hours
Day
1 .125
2 .250
3 .375
4 .500
5 .625
6 .750
7 .875
8 1.000
 Sec. 28 Actual service

• “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.

Leave of absence without pay for any reason other than illness
shall not be counted as part of the actual service rendered.
Provided, that in computing the length of service of an employee
paid on a daily basis, Saturdays, Sundays or holidays occurring
within a period of service shall be considered as service although
he did not receive pay on those days inasmuch as his service was
not then required.
 Sec. 28 Actual service
• Fraction of one-fourth or more but less than three-
fourth shall be considered as one-half day and a
fraction of three-fourths or more shall be counted as
one full day for purposes of granting leave of
absence.

.250 to .749 = .500 (fraction of ¼ but less than ¾)

.750 to .999 = 1.00 (fraction of ¾ or more as 1 full day)

This provision is applied when an employee shall have the

tendency of incurring leave of absence without pay.
Sec. 32. Absence on a regular day for which work
Suspension is announced.
Where an official or an employee fails to report
for work on a regular day for which suspension
of work is declared after the start of regular
working hours, he shall NOT be considered
ABSENT for the whole day. Instead, he shall only
be deducted leave credits or the amount
corresponding to the time when official working
hours start up to the time the suspension of
work is announced.
 Sec. 34 Tardiness and Undertime

• Tardiness and undertime are deducted

from vacation leave credits and shall not
be charged against sick leave credits,
unless the undertime is for health
reasons supported by Medical
Certificate and application for leave.
 COMPUTATION OF TERMINAL LEAVE
BENEFITS

Terminal Leave – refers to the money

value of the total accumulated leave credits of
an employee based on the highest salary rate
received prior or upon retirement date/
voluntary separation.
 Sec. 35. Terminal Leave

• Terminal leave is applied for by an official or an

employee who intends to sever his connection with
his employer. Accordingly, the filing of application
for terminal leave requires as a condition sine qua
non the employee’s resignation, retirement or
separation from the service.

• Public employment has already ceased by

whatever mode of separation.
 Sec. 38. Period within which to claim

• Request for payment of terminal leave

benefits maybe brought ANY TIME after the
employee’s separation from government
service.

• CSC Resolution no. 1901392 promulgated on

Nov. 18, 2019.
Sec. 39. Basis of computation of terminal leave

Payment of terminal leave for

purposes of retirement or voluntary
resignation shall be based on the
highest monthly salary received
at any time during his period of
employment in the government service
and not on his latest salary, unless the
latter is the highest received by the
retiree.
 FORMULA:

TLB = S X D CF
Where:
TLB = Terminal leave benefits
S = Highest monthly salary received
D = No. of accumulated VL & SL credits
CF = Constant factor is .0481927
COMPUTATION OF TERMINAL LEAVE
BENEFITS
Exercise:
Mr. Wilson Willis, HRMO III of DOLE
RO8, with a monthly salary of 40,637.00
(highest salary received) is applying for
optional retirement effective June 15,
2021, his accumulated leave credits as of
that date is 100 VL and 238 SL.

Compute the TLB of Mr. Willis.

COMPUTATION OF TERMINAL LEAVE
BENEFITS

FORMULA:

TLB = S X D CF

TLB = P40,637.00 x 338.00 x .0481927

TLB = P661,941.48
Sec. 41. Official/employee on terminal leave
does not earn any leave credit.
Official/employee on terminal leave does
not earn any leave credit as he is already out
of the service. While on terminal leave, he
merely enjoys the benefits derived during
the time of his employment.
 Sec. 44. Leave during probationary period.

An employee still on probation may already

avail of whatever leave credits he has
earned during the said period. Any leave of
absence without pay incurred during the the
period of probation shall extend the
completion thereof for the same number of
days of such absence.
Sec. 45. Conversion of Vacation Service Credits
to vacation leave and sick leave credits and vice versa.

Teachers and other school personnel on the

teachers’ leave basis who resigned, retired
or are separated from the service through
no fault of their own on or after Jan. 16,
1986 shall be paid the money value of their
unused vacation service credits converted
to vacation and sick leave.
VACATION SERVICE CREDITS
• leave credits earned for services rendered on
activities during summer or Christmas vacation, as
authorized by proper authority.

• used to offset absences of a teacher due to illness or

to offset proportional deduction in vacation salary
due to absences for personal reasons or late
appointment.

Day Care Workers and all other appointive

employees whose work schedule is the same as
that of teachers, earn vacation service credits and
entitled to PVP
 Conversion from teaching
to non- teaching (VSC to VL & SL)
FORMULA:
Where:
30Y / 69
VL & SL * = 30 = Number of days in a month
2 Y = Total number of teachers
Vacation Service Credits
69 = 58 days of summer vacation
plus 11 days Christmas
vacation.

*No. of days derived shall be divided equally into

Vacation and sick leave.
 Conversion from non-teaching
to teaching (VL & SL to VSC)
FORMULA:
Where:

VL + SL Y = total no. of service credits

Y= x 69 30 = no. of days in a month
30 69 = 58 days of summer vacation +
11 days Christmas vacation
 Exercise 1:
Mr. Fernando Fernandez transferred from
DPWH to LNHS as Teacher I effective February
1, 2020. His accumulated leave credits as of
January 31, 2020 are as follows:
VL = 50 SL = 85

Compute his Vacation Service Credits

as of February 1, 2020.
 Answer: (Non-teaching to teaching)

VL + SL
Y= x 69
30

50 + 85
Y= x 69
30
Y = 310.50

The total no. of vacation service credits of

Mr. Fernandez as of February 1, 2020 is
310.50
Exercise 2:
On January 4, 2021 Mr. Fernando Fernandez
decided to return DPWH and was
reappointed as Admin Officer V effective
Feb. 1, 2021.
His total VSC as of Jan. 31, 2021 is 280.

Compute his Vacation and Sick

leave Credits as of February 1, 2021.
 Answer: (Teaching to non-teaching)
formula VL & SL = 30Y / 69

: 2
30 (280) / 69
VL & SL =
2
121.739
=
2

The VL and SL of Mr. Fernandez on Feb. 1, 2021:

VL = 60.869 SL = 60.869
Sec. 49. Period within which to act on leave application.

Whenever the application for leave of

absence, including terminal leave, is not
acted upon by the head of agency or his
authorized representative, within five
(5) working days after receipt thereof, the
application for leave of absence shall be
deemed approved.
 Sec. 56. Leave without pay.

All absences of an official or employee in

excess of his accumulated vacation or sick
leave credits earned shall be without pay. To
compute the salary of employee who incur
LWOP in a given month use the formula^:

Salary = No. of days paid status* x Monthly Salary

22 days

*No. of days paid status refers to 22 days less no. of days without pay

^ MC 8, s. 2014