leave_computation.pdf

CIVIL SERVICE COMMISSION
Regional Office No. 8
Palo, Leyte

 Sec. 1. 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.
 Employees under probation may already avail of whatever
leave credits he has earned during said period.
 Any leave of absence without pay incurred during the period
shall extend the completion thereof for the same number of
days of such absence

 Computation of VL & SL shall be made on
the basis of 1 day VL & 1 day SL for every
24 days of ACTUAL SERVICE using the
tables of computations. (Sec. 27)

1. Vacation Leave with pay
2. Sick Leave with pay
3. Sick Leave without pay
P
P
P
P
P
P
Vacation Leave without pay is not considered as actual service,
hence, an employee who is on VL without pay will not earn leave
credits both Vacation Leave and Sick Leave credits.

 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/hols 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)
 Employees observing FLEXIBLE WORKING HOURS who
render less than the usual 8 hours of work per day but
complete the 40 hours of work in a week, shall be deducted
from their leave credits only the number of hours required
to be served for a day but which was not served. Any
absence incurred must be charged IN PROPORTION to
the number of hours required for a day’s work. The number
of hours to be served for a day refers not to the 8 regular
hours but to the number of hours covered by the core
hours prescribed in the agency concerned. (Sec. 30)

 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. 32)
 When an employee, regardless of whether he has leave
credits or not is absent on a day immediately preceding
or succeeding a Sat/Sun/Hol whether such absence is
continuous or not, he shall not be considered absent on
said Sats/Suns/Hols and shall not be deducted leave
credits. [He shall neither receive salary for those
days.] (Sec. 33) [CSC MC No. 24, s. 1999]

 For purposes of granting leave of absence, a
fraction of one-fourth (0.25) or more but less than
three-fourths (0.75) shall be considered as one-half
day and a fraction of three-fourths or more shall be
counted as one full day. (Sec. 28)
This provision is applied when an employee shall have
the tendency of incurring leave of absence without pay.

Other applicable provisions
 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. (Sec. 34)
 When an employee had already exhausted
his sick leave credits, he can use his VL
credits but not vice versa. (Sec. 56)

NAME: DIVISION: 1st Day of 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

ABS. ABS. ABS. ABS.
Mar. 1-31, 04 (00-00-00)
00-00-00
MINUTES
HOURS
DAYS
ROLDAN, DENNIS F ADMINISTRATIVE DIVISION MARCH 1, 2004

ABS. ABS. ABS. ABS.
Mar. 1-31, 04 (00-00-00) 1.250
1.250
1.250
1.250
Mar. 31, 2004
(00-01-20) UT 1.250 1.250
.167
2.333 2.500
April 30, 2004
(01-00-00) SL
May 3, 2004 A
1.250 1.250
1.250
1.000
2.750
3.583
May 31, 2004
(01-00-54) VL, UT 1.250
Jun 5, 2004 A
1.112
4.000
3.721
Jun 30, 2004
ROLDAN, DENNIS F ADMINISTRATIVE DIVISION MARCH 1, 2004
Apr 1-31, 04
May 1-31, 04
Jun 1-31, 04

Officials & employees in the career & non-career
service whether permanent. provisional, temporary or
casual, shall be allowed to monetize a maximum of
thirty days vacation leave subject to the following
conditions:
1. There shall remain five (5) days vacation leave
after monetization
2. Said official or employee has accumulated no less
than fifteen (15) days vacation leave in which case
he can monetize no more Than ten (10) days
CSC and DBM Joint Circular No. 2-97

FORMULA:
MV =
No. of days to
be monetized
x
Latest Salary
Received x
Constant Factor
(.0478087)
Constant Factor was derived from this formula:
365 = days in a year
104 = Saturdays & Sundays in a year
10 = Legal Holidays (Provided by EO 292) in a year
12
365 – (104 + 10)
=
12
251
= .0478087
Ms. Gloria Poe has a total of 35 days vacation leave credits as of Dec. 31, 2004.
She applied for monetization for 30 days. Presently Ms. Poe is receiving a
monthly salary of P15,841.00.
The computation will be:
MV = P15,841.00 x 30 x .0478087
MV = P22,720.00

When an employee transfers from non-teaching to teaching service, his V & SL credits are converted
to vacation service credits using the following formula:
Y =
VL + SL
x
30
69
Y = total no. of service credits
30 = no. of days in a month
69 = 58 days of summer vacation +
11 days Christmas vacation
Example:
Mr. Fernando Arroyo transferred from DPWH to LNHS as Teacher I effective
June 1, 2004. His accumulated leave credits as of May 31, 2004 are as follows:
VL = 50 SL = 85
Y =
50 + 85
x 69
30
Y = 310.50

Conversion formula from teaching to non-teaching:
VL & SL =
30Y / 69
2
Example:
Mr. Panfilo Macapagal Poe, Teacher III of the LNHS was promoted to Admin.
Officer II effective January 1, 2005 with him carrying a total of 250 vacation
service credits.
VL & SL =
30(250) / 69
2
VL & SL =
2
108.695
VL = 54.347
SL = 54.347

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 = TALC x Highest Salary Received x Constant Factor
(.0478087)
Example: Mr. Wilson Ecard, HRMO III of DOLE RO8, with a monthly
salary of 15,841.00 (highest salary received) is applying for optional
retirement effective March 31, 2005, his accumulated leave credits as of
that date is 100 VL and 238 SL. Compute the TLB of Mr. Ecard.
TLB = 338 x P15,841.00 x .0478087
TLB = P255,980.11

MATERNITY LEAVE
 Married or unmarried female employee can
avail of maternity leave in case of
pregnancy or in any case there is a delivery
or expulsion of the fetus (in case of
abortion or miscarriage)
A. Rendered two years or more (aggregate)
Maternity leave of 60calendar days with Full
(2 months) Earn Vacation and sick leave credits
B. Rendered more than 1 year of service but less than two
years (aggregate) maternity leave of 60 calendar days
with proportional pay Earn vacation and sick leave
credits
C. Rendered less than 1 year in the govt. (aggregate)
Maternity leave of 60 days with half pay ( 1 month )
Earn vacation and sick leave

Employees who have rendered less than 2 years of service may
only receive full pay for a number of days based on the ratio of
60 days to 2 years service.
Where: Y = the no. of days in the service
X = the no. of days to be paid
2 yrs = 720 days
60/720 = X/Y
720X = 60Y
X = 60Y/720
X = Y/12

e.g. Ms. Gloria Estrada was appointed as Clerk III (original
appointment) last July 1, 2003. On November 31, 2004 she
delivered a baby and applied for maternity leave.
Computer the number of days will Ms. Estrada receive/avail
with pay and the number of days without pay.
X =
Y
12
X =
540
12
X = 45 days with pay
FORMULA:
Therefore Ms. Estrada can avail
of 60 days maternity leave - 45
days with pay and 15 days
without pay.

TEACHER’S LEAVE
 Teachers entitled to proportional
vacation pay (PVP) of 70 days
summer vacation plus 14 days
Christmas vacation.
 A teacher who has rendered
continuous service in a school year
without incurring absences without
pay of not more than 1 ½ days is
entitled to 84 days of PVP.

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

UPDATED GUIDELINES ON GRANT OF VACATION
SERVICE CREDITS TO TEACHERS
[DepED ORDER NO. 53, d. June 24, 2003, as amended by
DepEd Order No. 84, d. Nov. 24, 2003]
 VSC used to offset absences of a teacher due to
illnes
 Activities Eligible for the Grant of Service
Credits
a. services rendered during registration and
elections days as long as these are mandated
duties under existing laws;
b. services rendered during calamity and
rehabilitation when schools are used as
evacuation centers;

c. services rendered in connection with the
conduct of remedial classes during the summer or
Christmas vacation or outside of regular school
days;
d. services rendered in connection with early
opening of the school year;
e. services rendered during school sports
competition held outside of regular school days;
f. services rendered by those who train
teachers in addition to their normal teaching
loads;

g. teaching overload not compensated by
honoraria;
h. teaching in non-formal education classes in
addition to teaching in formal education classes
carrying a normal teaching load;
i. work done during regular school days if these
are in addition to the normal teaching load;
j. conduct of testing activities held outside of
school days; and

k. attendance/participation
in special DepEd projects
and activities which are
short-term in duration such
as English, Science and
Math Mentors’ Training,
curriculum writing
workshop, planning
workshop, etc., if such are
held during the summer
vacation or during
weekends or during
holidays.

Computation of Grant of VSC to Offset
Absences Due to Illness
e.g. Teacher A rendered service from May 3-31,
2009 and was absent due to illness from January
3-14, 2010.
Vacation Service from May 3-31, 2009
Less: Absences from Jan. 5-16, 2010
VSC to offset future absences
= 21 working days credit
= 11 working days
Teacher A should therefore receive salary for his absences on January 5-16,
2010 as well as full salary corresponding to the Christmas and long vacation
periods.

Use of VSC to offset proportional deduction
in vacation salary due to absences for
personal reasons
e.g. Teacher B vacation service from May rendered service
from May 3-28, 2009 and was absent due to illness from
February 3-6, 2010. Other than this period of absence, he
rendered full service from the beginning of the school year
on June 6, 2009 to March 26, 2010.
Formula:
Y = no. of days without pay
.3 = Deduction from a day’s pay for every absence w/out pay
.3Y No. of days vacation service credit needed to offset the deduction from vacation
pay due to absence without pay incurred during school terms
1.3
=

Computation:
Vacation service from May 3-28, 2009
Absence without pay on February 3-6, 2010
= 4 days
multiplied by x .3
Proportional deduction in vacation pay = 1.2 days
1.3
Vacation service credit needed to offset the
deduction from vacation pay due to absence
on February 3-6, 2004
= .9 or 1 calendar day
Therefore, Teacher B will be entitled to full Christmas and long vacation pay
plus 16 work days vacation service for future use. (17 – 1 = 16) The absences
from February 3-6, 2010, however, remain as leave without pay.

ABS. ABS. ABS. ABS.
Jan. 12, 13 (00-00-00) 8. 913 8.913
Mar. 1-31, 13
(01-00-00) VL
1.250 1.250
1.000
11.205 12.205
Apr 1-30, 13 (00-00-00) Guilty simple
neglect – fine
paid Apr 4, 13
1.250 1.250
1.250
13.455
12.455
May 1-31, 13
(02-00-00) ML
1.250
May 8-9 ML A
2.00
14.705
11.705
May 31, 13
GRACIADA, DIS ADMINISTRATIVE DIVISION January 13, 2013
Jan 13-31, 13 (00-00-00)
. 792 .792
8. 913 8.913
Jan 31, 13 9. 705 9.705
Feb 1-28, 13 (00-00-00) 1.25 1.25
Feb 28, 13 10.955 10.955
Mar 3, 2013 A
Mar 31, 13
Apr 30, 13
1.250
Jun 1-30, 13
(00-03-20) PS
1.250
PS Personal A
.417
15.955
12.538
Jun 30, 13

ABS. ABS. ABS. ABS.
Jun, 30, 13
Sep 1-30, 13 1.250 1.250
16.288 7.705
Oct 1-31, 13 1.250 1.250
1.250
8.955
17.471
Nov 1-30, 13
(10-00-00) SL
1.250
Nov 18-29 ML A
10.000
.205
18.721
Nov 30, 13
Jul 1-31, 13 .1.250 1.250
12.538 15.955
Jul 31, 13 13.788 5.205
Aug 1-31, 13 (00-00-00) 1.25 1.25
Aug 31, 13 15.038 6.455
Birthday L A
Sep 30, 13
Oct 31, 13
1.042
Dec 1-31, 13 (05-00-00) AWOL 1.042 VL 5days DisA
2.000
1.247
17.763
Dec 31, 13
(12-00-00) SL 12.000 Jul 16-31 A
(00-00-32) UT .067 Oct 2days PT A
Nov 11-15 CL A
(02-00-00) ML ML forfeited
1.25
Jan 1-31, 14
(01-01-16) SL, UT
1.25
SL 1day A
1.000 1.497
18.855
Jan 31, 14 .158

ABS. ABS. ABS. ABS.
Jan. 31, 14
Apr. 1-30, 14 1.167 1.167
22.522 4.914
May 1-31, 14 (00-00-00) 1.250 1.250
.625
6.164
23.772
Jun 1-30, 14 (00-00-00) .6250
6.789
24.397
Jun 30, 14
Feb 1-28, 14
(01-00-00) SL
1.25 1.250
18.855 1.497
Feb 28, 14 20.105 2.497
Mar 1-31, 14 (00-00-00) 1.25 1.25
Mar 31, 14 21.355 3.747
Apr 30, 14
May 31, 14
1.250
Jul 1-31, 14 1.250
8.039
25.647
Jul 31, 14
Work suspended
10AM typhoon
Corina
.250
Detained Jun 1-15, 2-14
Aug 1 to
8.039
25.647
Sept 30, 14
1.250 1.250
9.289
26.897
Oct 31, 14
On Rehabilitation leave
from Aug 1 to Sept 30, 14
Oct 1-31, 14

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