The following rules extracted from the Omnibus Rules Implementing Book V of Executive Order No !"!

as prescribed in The Revised #dministrative $ode of %"&' R()E I *from the Omnibus Rules Implementing Book V of Executive Order No !"! +The Revised #dministrative $ode of %"&',*p - The following terms used in Rule .VI shall construed as follows/ 0E1INITION O1 TER23/
% Leave of absence is generall4 defined as a right granted to officials and emplo4ees not to report for work with or without pa4 as ma4 be provided b4 law as the rules prescribe in Rule .VI hereof ! Commutation of leave credits refers to conversion of unused leave credits to their corresponding mone4 value 5 Cumulation of leave credits refers to incremental ac6uisition of unused leave credits b4 an official or emplo4ee 7 Immediate family refers to the spouse8 children8 parents8 unmarried brothers and sisters and an4 relative living under the same roof or dependent upon the emplo4ee for support *#mended b4 $3$ 2$ 98 s %""": Sick leave refers to leave of absence granted onl4 on account of sickness or disabilit4 on the part of the emplo4ee concerned or an4 member of his immediate famil4 9 Vacation leave refers to leave of absence granted to officials and emplo4ees for personal reason s8 the approval of which is contingent upon the necessities of the service ' Monetization refers to pa4ment in advance under prescribed limits and sub;ect to specified terms and conditions of the mone4 value of leave credits of an emplo4ee upon his re6uest without actuall4 going on leave & Pregnancy refers to the period between conception and deliver4 or birth of a child 1or purposes of maternit4 leave8 miscarriage is within the period of pregnanc4 " Maternity leave refers leave of absence granted to female government emplo4ees legall4 entitled thereto in addition to vacation and sick leave The primar4 intent or purpose of granting maternit4 leave is to extend working mothers some measure of financial help and to provide her a period of rest and recuperation in connection with her pregnanc4 %< Paternity leave refers to the privilege granted to a married male emplo4ee allowing him not to report for work for seven *'- da4s while continuing to earn the compensation therefor8 on the condition that his legitimate spouse has delivered a child or suffered a miscarriage8 for purposes of enabling him to effectivel4 lend care and support to his wife before8 during and after childbirth as the case ma4 be and assist in caring for his newborn

%% Vacation Service Credits refers to the leave credits earned b4 public school teachers for services rendered during activities authori=ed b4 proper authorities during long and $hristmas vacation These credits are used to offset their absences due to illness or to offset proportional deduction in vacation salar4 due to absences for personal reasons or late appointment %! Terminal leave refers to mone4 value of the total accumulated leave credits of an emplo4ee based on the highest salar4 rate received prior to or upon retirement date>voluntar4 separation %5 Special leave privileges refer to leave of absence which officials or emplo4ees ma4 avail of for a maximum of three *5- da4s annuall4 over and above the vacation8 sick8 maternit4 and paternit4 leaves to mark personal milestones and>or attend filial and domestic responsibilities %7 Relocation leave refers to a special leave privilege granted to official>emplo4ee whenever he>she transfers residence

NB

These definitions were not part of the original Rule .VI of the Omnibus Rules Implementing Book V of Executive No !"! *The Revised #dministrative $ode of %"&'- but rather the4 are part of $3$ 2$ No 7%8 s %""& R()E .VI *of the Omnibus Rules Implementing Book V of Executive Order No !"!)E#VE O1 #B3EN$E

Section ! "ntitlement to leave privileges In general8 appointive officials up to the level of heads of executive departments8 heads of departments8 undersecretaries and emplo4ees of the government whether permanent8 temporar4 or casual8 who render work during the prescribed office hours8 shall entitle to %: da4s vacation and %: da4s sick leave annuall4 with full pa4 exclusive of 3aturda48 3unda4s8 ?ublic @olida4s8 without limitation as to the number of da4s of vacation and sick leave that their accumulate *#mended b4 $3$ 2$ Nos 7%8 s %""& and %7 s %"""Section #! Leave of absence of part$time employees! Emplo4ees rendering services on partAtime basis entitled to vacation and sick leave benefits proportionate to the number of work hours rendered # partAtime emplo4ee who renders four *7- hours of work five *:- da4s a week or a total of !< hours a week is entitled to ' : da4s vacation leave and ' : da4s sick leave annuall4 with full pa4 *#mended b4 $3$ 2$ No 7%8 s %""&Section %! Leave of absence of employee on rotation basis Emplo4ee on rotation bases shall be entitled to vacation and sick leave corresponding to the periods of service rendered b4 them If emplo4ee has been allowed to work in two or more shifts or rotation8 the periods of actual service covered b4 each shift or

rotation should be added together to determine the number of 4ears8 months and da4s during which leave is earned *#mended b4 $3$ 2$ no 7%8 s %""&Section &! Leave of contractual employees! $ontractual emplo4ees are likewise entitled to vacation and sick leave credits as well as special leave privileges provided in 3ection !% hereof *#mended b4 $3$ 2$ no 7%8 s %""& and %78 s %"""Section '! Leave credits of local elective officials! )ocal elective officials are entitled to leave privileges effective 2a4 %!8 %"&5 pursuant to Batas ?ambansa 55' and )ocal Bovernment $ode of %""% *R# '%9<- 3aid leave credits should be commutative and cumulative *#mended b4 $3$ 2$ no 7%8 s %""& and %78 s %"""Section (! Teac)er*s leave! Teachers shall not be entitled to the usual vacation and sick leave credits but to proportional vacation da4 *?V?- of '< da4s of summer vacation plus %7 da4s of $hristmas vacation # teacher who has rendered continuous service in a school 4ear without incurring absences without pa4 of not more than % C da4s is entitled to &7 da4s of proportional vacation pa4 Other leave benefits of teachers such as stud4 leave and indefinite sick leave are covered b4 3ection !7 and 3ection !: of R# 79'< *2agna $arta for ?ublic 3chool Teachers- *?rovided for under $3$ 2$ No 7%8 s %""&Section +! ,t)er employees under teac)er*s leave basis! 0a4 $are Dorkers and all other appointive emplo4ees whose work schedule is the same as theat of teachers8 earn leave credits in accordance with 3ections 9 and " hereof *?rovided for under $3$ 2$ No 7%8 s %""&Section -! Teac)ers .)o are designated to perform non$teac)ing functions! Teachers who are designated to perform nonAteaching functions and who render the same hours of service as other emplo4ees shall be entitled to vacation and sick leave *?rovided for under $3$ 2$ No 7%8 s %""&Section /! Vacation service credits of teac)ers! TeacherEs vacation service credits refer to the leave credits earned for services rendered on activities F during summer or $hristmas vacation8 as authori=ed b4 proper authorit4 These vacation service credits are used to offset absences of a teacher due to illness or to offset proportional deduction in vacation salar4 due to absences for personal reasons or late appointment The manner b4 which service credits ma4 be earned b4 teachers is sub;ect to the guidelines issued b4 the 0epartment of Education8 $ulture and 3ports *0E$3- *?rovided for under $3$ 2$ No 7%8 s %""&-

Section 0! Leave credits of officials and employees covered by special la.!

The leave credits of the following officials and emplo4ees are covered b4 special laws/

*a- Gustice of the 3upreme $ourt8 $ourt of #ppeals and 3andiganba4anH *b- Gudges of Regional Trial $ourts8 2unicipal Trial $ourts8 2etropolitan Trial $ourts8 $ourt of Tax #ppeals and 3hariEa $ircuit $ourtH and 3hariEa 0istricts $ourt *c- $hairmen and $ommissioners of $onstitutional $ommissionsH *d- 1ilipino officers and emplo4ees in the 1oreign 3ervicesH *e- 1acult4 members of state universities and colleges pursuant to section 7 *h- of the @igher Education 2oderni=ation #ct of %""' *R# &!"!- @owever8 in the absence of such specific provisions8 the general leave law and these rules shall be applicableH *?rovided for under $3$ 2$ No 7%8 s %"""*f- Other officials are emplo4ees covered b4 special laws @ence8 members of the ;udiciar4 and other government officials and emplo4ees covered b4 special laws should promulgate their own implementing rules relative thereto 3aid implementing rules should be submitted to the $ivil 3ervice $ommission for record purposes *#mended b4 $3$ 2$ No 7%8 s %"""Section ! Conditions for t)e grant of maternity leave!

Ever4 woman in the government service who has rendered an aggregate of two *!- or more 4ears in service8 shall8 in addition to the vacation and sick leave granted to her8 be entitled to maternit4 leave of sixt4 *9<- calendar da4s with full pa4 In the case of those in the teaching profession8 maternit4 benefits can be availed of even if the period of deliver4 occurs during the long vacation8 in which case8 both the maternit4 benefits and the proportional vacation pa4 shall be received b4 the teacher concerned 2aternit4 leave of those who have rendered one *%- 4ear or more but less than two *!- 4ears of service shall be computed in proportion to their length of service8 provided8 that those who have served for less than one *%- 4ear shall be entitled to 9<Ada4 maternit4 leave with half pa4 It is understood that en;o4ment of maternit4 leave cannot be deferred but it should be availed of either before or after the actual period of deliver4 in a continuous and uninterrupted manner8 not exceeding 9< calendar da4s *#mended b4 $3$ Resolution No newspaper<7<'7< published Gul4 %58 !<<7 in Toda4

Section #! 1ormula for t)e computation of maternity leave! Emplo4ees who have rendered less than two *!- 4ears of service ma4 onl4 receive full p+a4 for a number of da4s based on the ration of 9< da4s to two 4ears of service

Where: y = the no. of days in the service X = the no. of days to be paid two years = 720 days 60 x ---- = --

720 y 720x = 60y 60y X = ---720 y X = ---12 1or example8 an emplo4ee has rendered one 4ear and six months of service/ Where: X X X X y = the no. of days in the service = the no. of days to be paid y = ---12 5 0 = ---12 5 days

*?rovided under $3$ No 7%8 s %""&Section %! "very .oman2 married or unmarried2 may be granted maternity leave more t)an once a year! 2aternit4 leave shall be granted to female emplo4ees in ever4 instance of pregnanc4 irrespective of its fre6uenc4 *#s amended b4 $3$ Resolution No <!%7!< published Nov %8 !<<! in Toda4Section &! "very married or unmarried .oman may go on maternity leave for less t)an si3ty 4(05 days! Dhen a female emplo4ee wants to report back to dut4 before the expiration of her maternit4 leave8 she ma4 be allowed to do so provided she presents a medical certificate that she is ph4sicall4 fit to assume the duties of her position The commuted mone4 value of the unexpired portion of the leave need not be refunded that when the emplo4ee returns to work before the expiration of her maternit4 leave8 she ma4 receive both the benefits granted under the maternit4 leave law and the salar4 for actual services rendered effective the da4s she reports for work *#s amended b4 $3$ Resolution no <!%7!< published Nov %8 !<<! in Toda4The formula of computation for this purpose is as follows/ 3#)#RI J 2onthl4 3alar4 Rate !! 0a4s x #ctual No of 0a4s Dorked

*?rovided under $3$ 2$ No %78 s %"""Section '! Maternity leave .it) pay may be granted even if delivery occurs 6ust a fe. days after t)e termination of an employee*s service! 2aternit4 leave with pa4 ma4 be granted even if the deliver4 occurs not more than %: calendar da4s after the termination of an emplo4eeEs service as her right thereto has alread4 accrued *?rovided for under $3$ 2$ No 7%8 s %""&Section (! Maternity leave of a female employee on e3tended leave of absence .it)out pay! If alread4 entitled8 a woman emplo4ee can still avail of sixt4 *9<- da4s maternit4 leave with pa4 even if she is on extended leave of absence without pa4 *?rovided for under $3$ 2$ No 7%8 s %""&Section +! Maternity leave of a female employee .it) pending administrative case! Ever4 woman emplo4ee in the government service is entitled to maternit4 leave of absence with pa4 even if she has a pending administrative case *as amended b4 $3$ Resolution No <!%77!< published Nov %8 !<<! in Toda4Section -! Maternity leave of contractual employees! #ll contractual female emplo4ees whether or not receiving !<K premium on their salar4 shall be entitled to maternit4 leave benefits like regular emplo4ees in accordance with the provisions of 3ection %% hereof *#s amended b4 $3$ Resolution No <!%7!< Nov %8 !<<! in Toda4S"CTI,7 /! C,78ITI,7S 1,R T9" :R;7T ,1 P;T"R7IT< L";V"! Ever4 married male emplo4ee is entitled to paternit4 leave of seven *'- working da4s for the first four *7- deliveries of his legitimate spouse with whom he is cohabiting The first of the four deliveries shall be reckoned from the affectivit4 of the ?aternit4 )eave #ct on Gul4 %:8 %""9 2arried male emplo4ee with more than one "%- legal spouse shall be entitled to avail of paternit4 leave for an absolute maximum of four deliveries regardless of whichever spouse gives birth *?rovided for under $3$ 2$ No 7%8 s %""&Section #0! Paternity Leave non$cumulative=non$commutative! ?aternit4 leave of seven *'- da4s shall be nonAcumulative and strictl4 nonAconvertible to cash The same ma4 be en;o4ed either in a continuous or in an intermittent manner b4 the emplo4ee on the da4s immediatel4 before8 during and after the childbirth or miscarriage of his legitimate spouse *?rovided for under $3$ 2$ No 7%8 s %""& and amended b4 $3$ 2$ no %78 s %"""S"CTI,7 # ! SP"CI;L L";V" PRIVIL":"S!

In addition to the vacation8 sick8 maternit4 and paternit4 leave8 officials and emplo4ees with or without existing or approved $ollective Negotiation #greement *$N#-8 except teachers and those covered b4 special laws8 are granted the following special leave privileges sub;ect to the conditions hereunder stated/ a- ?ersonal milestones such as birthda4s>wedding>wedding anniversar4 celebrations and other similar milestones8 including death anniversaries b- ?arental obligations such as attendance in school programs8 ?T# meetings8 graduations8 first communion8 medical needs8 among others8 where a child of the government emplo4ee is involved c- 1ilial obligations to cover the emplo4eeEs moral obligation toward his parents and siblings for their medical and social needs d- 0omestic emergencies such as sudden urgent repairs needed at home8 sudden absence of a L4a4aM or maid8 and the like e- ?ersonal transactions to cover the entire range of transactions an individual does with government and private offices such as pa4ing taxes8 court appearances8 arranging a housing loan8 etc f- $alamit48 accident8 hospitali=ation leave pertain to force ma;eure events that affect the life8 limb and propert4 of the emplo4ee or his immediate famil4 % #n emplo4ee can still avail of his birthda4 or wedding anniversar4 leave if such occasion falls on either a 3aturda48 3unda4 or @olida48 either before or after the occasion ! Emplo4ees appl4ing for special privilege leaves shall no longer be re6uired to present proof that the4 are entitled to avail such leaves 5 ThreeAda4 limit for a given 4ear shall be strictl4 observed/ and emplo4ee can avail of one special privilege leave for three *5- da4s or a combination of an4 of the leaves for maximum of three da4s in a given 4ear 3pecial leave privilege are nonAcumulative and strictl4 nonAconvertible to cash 7 Immediate famil4 in Rule I *0efinition of Terms- refers to spouse8 children8 parents8 unmarried brothers and sisters or an4 relative living under the same roof or dependent upon the emplo4ee for support *?rovided under $3$ 2$ No 7%8 s %""& and further amended b4 $3$ 2$ No 98 d %"""Section ##! Monetization of leave credits! Officials and emplo4ees in the career and nonAcareer service whether permanent8 temporar48 casual8 or coterminous8 who have accumulated fifteen *%:- da4s of vacation leave credits shall be allowed to moneti=e a minimum of ten *%<- da4s/ ?rovided8 that at least five *:- da4s is retained after moneti=ation and provided further that a maximum of thirt4 *5<- da4s ma4 be moneti=ed in a given 4ear *?rovided for under $3$ 2$ No 7%8 s %""&-

Section #%! Monetization of '0> or more of vacation=sick leave credits! 2oneti=ation of fift4 percent *:<K- or more of the accumulated leave credits ma4 be allowed for valid and ;ustifiable reasons such as/ a @ealth8 medical and hospital needs of the emplo4ee and the immediate members of his>her famil4H b 1inancial aid and assistance brought b4 force ma;eure events such as calamities8 t4phoons8 fire8 earth6uake and accidents that affect the life8 limb and propert4 of the emplo4ee and his>her immediate famil4H c Educational needs of the emplo4ee and the immediate members for his>her famil4H d ?a4ment of mortgages and loans which were entered into for the benefit or which inured to the benefit of the emplo4ee and his>her immediate famil4H e In case of extreme financial needs of the emplo4ee or his>her immediate famil4 where the presents sources of income are not enough to fulfill basic needs such as food8 shelter and clothingH f Other analogues cases as ma4 be determined b4 the $ommission

The moneti=ation of :<K or more of the accumulated leave credits shall be upon the favorable recommendation of the agenc4 head and sub;ect to availabilit4 of funds Immediate famil4 is used herein as defined in Rule I *definition of Terms- of the Omnibus Rules Implementing the administrative $ode of %"&' *#s amended b4 $3$ Resolution No <!<'5% published Gune '8 !<<! in Toda4-

Section #&!? Computation of Leave Monetization! Either of the following formula shall be used for the computation of 2oneti=ation of )eave $redits/ 2onthl4 3alar4 x No of da4s to be moneti=ed
OR

2one4 value of x $ 1 * <7'&<&'-N the moneti=ed J leave

2onthl4 3alar4 !< "%999'NN

No of da4s to be 2oneti=ed

2one4 value of the moneti=ed leave

N$onstant 1actor based on 3ection 7< of $3$ 2$ No %78 s %""" NN E6uivalent number of da4s in a month for computation of 2)$ based of the total number of working da4s per 4ear *!:%- +3ection 7< of $3$ 2$ No %78 s %""", divided bu4 the number of months in a 4ear *%!N#s amended b4 $3$ 2$ No & s !<<5

#lso8 the $ommission further reiterates its polic4 on 2aternit4 )eave as follows/ 3alaries for the actual service rendered within the unexpired portion of the maternit4 leave shall be computed based on the dail4 wage rate ?ursuant to R # 9':& *3alar4 3tandardi=ation )aw-8 the dail4 wage rate shall be determined b4 dividing the monthl4 salar4 b4 !! working da4s in a month S"CTI,7 #'! 1IV" 8;<S 1,RC"8=M;78;T,R< L";V"! #ll officials and emplo4ees with %< da4s or more vacation leave credits shall be re6uired to go on vacation leave whether continuous or intermittent for a minimum of five *:- working da4s annuall4 under the following conditions/ *a- The head agenc4 shall8 upon prior consultation with the emplo4ees8 prepare a staggered schedule of the mandator4 fiveAda4 vacation leave of officials and emplo4ees8 provided that he ma48 in the exigenc4 of the service8 cancel an4 previousl4 scheduled leave *b- The mandator4 annual fiveAda4 vacation leave shall be forfeited if not taken during the 4ear @owever8 in cases where the scheduled leave has been cancelled in the exigenc4 of the service b4 the head of agenc48 the scheduled leave not en;o4ed shall no longer be deducted from the total accumulated vacation leave *c- Retirement and resignation from the service in a particular 4ear without completing the calendar 4ear do not warrant forfeiture of the corresponding leave credits if concerned emplo4ees opted not to avail the re6uired fiveAda4 mandator4 vacation leave *d- Those with accumulated vacation leave less than ten*%<- da4s shall have the option to go on forced leave or not @owever8 officials and emplo4ees with accumulated vacation leave of %: da4s who availed of moneti=ation for %< da4s8 under 3ection !! hereof8 shall still be re6uired to go on forced leave *#mended b4 $3$ 2$ No 7%8 s %""&S"CTI,7 #(! ;CC@M@L;TI,7 ,1 V;C;TI,7 ;78 SICA L";V" Vacation and sick leave shall be cumulative and an4 part thereof which ma4 not be taken within the calendar 4ear ma4 be carried over to the succeeding 4ears Dhenever an4 official or emplo4ee retires8 voluntaril4 resigns8 or is allowed to resign or is separated from the service through no fault of his own8 he shall be entitled to the commutation of all the accumulated vacation and>or sick leave to his credit8 exclusive of 3aturda4s8 3unda4s8 and holida4s8 without limitation as to the number of da4s of vacation and sick leave that he ma4 accumulate provided his leave benefits are not covered b4 special law Dhen a person whose leaves have been commuted following his separation from the service is reemplo4ed in the government before the expiration of the leave commuted8 he shall no longer refund the mone4 value of the unexpired portion of the said leave Insofar and his leave credits are concerned8 he shall start from =ero balance *#mended b4 $3$ 2$ No 7%8 s %""&S"CTI,7 #+! C,MP@T;TI,7 ,1 V;C;TI,7 L";V" ;78 SICA L";V"

$omputation of vacation and sick leave shall be made on the basis of one da4 vacation leave and one da4 sick leave for ever4 !7 da4s of actual service using the tables of computation as follows/ *?rovided for under $3$ 2$ No 7%8 s %""& and further amended b4 $3$ 2$ No %78 s %"""Table I V;C;TI,7 SICA L";V" CR"8ITS ";R7"8 ,7 ; M,7T9L< B;SIS N(2BER O1 2ONT@3 % ! 5 7 : 9 ' & " %< %% %! V#$#TION )E#VE E#RNE0 % !: ! :< 5 ': : << 9 !: ' :< & ': %< << %% !: %! :< %5 ': %: << Table II V;C;TI,7 ;78 SICA L";V" CR"8ITS ";R7"8 ,7 ; 8;IL< B;SIS N(2BER O1 0#I3 % ! 5 : : 9 ' & " %< %% %! %5 %7 %: %9 %' %& %" !< !% !! !5 !7 !: !9 V#$#TION )E#VE E#RNE0 <7! <&5 %!: %9' !<& !:< !"! 555 5': 7%' 7:& :<< :7! :&5 9!: 99' '<& ':< '"! &55 &': "%' ":& % <<< % <7! % <&5 3I$O )E#VE E#RNE0 <7! <&5 %!: %9' !<& !:< !"! 555 5': 7%' 7:& :<< :7! :&5 9!: 99' '<& ':< '"! &55 &': "%' ":& % <<< % <7! % <&5 3I$O )E#VE E#RNE0 % !: ! :< 5 ': : << 9 !: ' :< & ': %< << %% !: %! :< %5 ': %: <<

!' !& !" 5<

% %!: % %9' % !<& % !:<

% %!: % %9' % !<& % !:<

Table III L";V" CR"8ITS ";R7"8 I7 ; M,7T9 B< ,11ICI;L="MPL,<"" CIT9,@T ;7< V;C;TI,7 L";V" CR"8IT L"1T NO O1 0#I3 ?RE3ENT 5< << !" :< !" << !& :< !& << !' :< !' << !9 :< !9 << !: :< !: << !7 :< !7 << !5 :< !5 << !! :< !! << !% :< !% << !< :< !< << %" :< %" << %& :< %& << %' :< %' << %9 :< NO O1 0#I3 ON )E#VE DIT@O(T ?#I < << < :< % << % :< ! << ! :< 5 << 5 :< 7 << 7 :< : << : :< 9 << 9 :< ' << ' :< & << & :< " << " :< %< << %< :< %% << %% :< %! << %! :< %5 << %5 :< )E#VE $RE0IT3 E#RNE0 % !:< % !!" % !<& % %&& % %9' % %79 % %!: % %<7 % <&5 % <95 % <7! % <!% % <<< < "'" < ":& < "5& < "%' < &"9 < &': < &:7 < &55 < &%5 < '"! < ''% < ':< < '!" < '<& < 9&' NO O1 0#I3 ?RE3ENT %7 :< %7 << %5 :< %5 << %! :< %! << %% :< %% << %< :< %< << " :< " << & :< & << ' :< ' << 9 :< 9 << : :< : << 7 :< 7 << 5 :< 5 << ! :< ! << % :< % << NO O1 0#I3 ON )E#VE DIT@O(T ?#I %: :< %9 << %9 :< %' << %' :< %& << %& :< %" << %" :< !< << !< :< !% << !% :< !! << !! :< !5 << !5 :< !7 << !7 :< !: << !: :< !9 << !9 :< !' << !' :< !& << !& :< !" << )E#VE $RE0IT3 E#RNE0 < 9<7 < :&5 < :9! < :7! < :!% < :<< < 7'" < 7:& < 75' < 7%' < 5"9 < 5': < 5:7 < 555 < 5%! < !"! < !'% < !:< < !!" < !<& < %&' < %9' < %79 < %!: < %<7 < <&5 < <9! < <7!

%9 << %: :< %: <<

%7 << %7 :< %: <<

< 99' < 979 < 9!: T;BL" IV

< :< < <<

!" :< 5< <<

< <!% < <<<

C,7V"RSI,7 ,1 C,RAI7: 9,@RS=MI7@T"S I7T, 1R;CTI,7S ,1 ; 8;< Based on &A@our Dorkda4 @O(R3 % ! 5 7 : 9 ' & 2IN(TE3 EP(IV 0#I % <<! ! <<7 5 <<9 7 <<& : <%< 9 <%! ' <%: & <%' " <%" %< <!% %% <!5 %! <!: %5 <!' %7 <!" %: <5% %9 <55 %' <5: %& <5' %" <7< !< <7! !% <77 !! <79 !5 <7& !7 <:< !: <:! !9 <:7 !' <:9 !& <:& !" <9< 5< <9! Section #-! ;ctual service defined! 2IN(TE3 5% 5! 55 57 5: 59 5' 5& 5" 7< 7% 7! 75 77 7: 79 7' 7& 7" :" :% :! :5 :7 :: :9 :' :& :" 9< EP(IV#)ENT 0#I %!: !:< 5': :<< 9!: ':< &': % <<< EP(IV 0#I <9: <9' <9" <'% <'5 <': <'' <'" <&% <&5 <&: <&' <"< <"! <"7 <"9 <"& %<< %<! %<7 %<9 %<& %%< %%! %%: %%' %%" %!% %!5 %!:

The term Lactual serviceM refers to the period of continuous service since the appointment of the official or emplo4ee concerned8 including the period or periods covered b4 an4 previousl4 approved leave with pa4 )eave of absence without pa4 for an4 reason other than illness shall not be counted as part of the actual service rendered/ ?rovided8 that in computing the length of service of an emplo4ee paid on the dail4 wage basis8 3aturda4s8 3unda4s or holida4s occurring within a period service shall be considered as service although he did not receive pa4 on those da4s inasmuch as his service was not then re6uired
# fraction of oneAfourth or more but less than threeAfourth shall be considered as one Fhalf da4 and a fraction of threeAfourths or more shall be counted as one full da4 for purposes of

granting leave of absence *#mended b4 $3$ 2$ No 7%8 s %""&Section #/! Computation of leave for employees .it) irregular .ork sc)edule Emplo4ees8 including8 among others8 hospital personnel8 whose work schedules are irregular and at times include 3aturda4s8 3unda4s8 and legal holida4s and are instead offA dut4 on other da4s8 their offAdut4 da4s regardless or whether the4 fall on 3aturda4s8 3unda4s8 or holida4s during the period of their leave8 are to be excluded in the computation of vacation and sick leave In other words8 if an emplo4ee is offAdut48 sa4 for two *!- da4s falling on 3aturda4s8 3unda4s8 or holida4s8 these occurring within the period of authori=ed leave are to be excluded in the deduction of the number of leave from earned leave credits of the emplo4ee *#mended b4 $3$ 2$ No 7%8 s %""&Section %0! Computation of leave for employees observing fle3ible .orking )ours Emplo4ees observing flexible working hours who render less than the usual eight *&hours of work per da4 but complete the fort4 *7<- hours of work in a week8 shall be deducted from their leave credits onl4 the numbers of hours re6uired to be served for a da4 but which was not served #n4 absence incurred must be charged proportion to the number of hours re6uired for a da4Es work The number of hours to be served for a da4 refers not to the eight *&- regular hours but to the number of hours covered b4 the core hours prescribed in the agenc4 concerned $ompensator4 service ma4 be availed of outside of the regular working hours8 except 3unda4s8 to offset nonAattendance or undertimes during the regular office hours sub;ect to the written approval of the agenc4Es proper official Each government office shall formulate its own internal regulations for this purpose *#mended b4 $3$ 2$ Nos 7%8 s %""& and %78 s %"""Section % ! Computation of salary prior to leave The proper head of department8 local government unit8 and governmentAowned or controlled corporation with original charter ma48 in his discretion8 authori=e the communication of the salar4 that would be received during the period of vacation and sick leave of an4 appointive official and emplo4ee and direct its pa4ment at the beginning of such leave from the fund out of which the salar4 would have been paid *#mended b4 $3$ No 7%8 s %""&Section %#! ;bsence on t)e regular day for .)ic) suspension of .ork is announced

Dhere an official or an emplo4ee fails to report for work on a regular da4 for which suspension of work is declared after the start of regular working hours8 he shall not be considered absent for the whole da4 Instead8 he shall onl4 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 *#mended b4 $3$ 2$ Nos 7%8 s %""& and further amended b4 $3$ No %78 s %"""Section %%! Leave of absence .it)out pay on a day immediately preceding or succeeding Saturday2 Sunday or 9oliday Dhen an emplo4ee8 regardless of whether he has leave credits or not is absent on a da4 immediatel4 preceding or succeeding a 3aturda48 3unda4 or @olida4 whether such absence is continuous or not8 he shall not be considered absent on said 3aturda4s8 3unda4 or @olida4s and shall not be deducted leave credits @e shall neither receive salar4 for those da4s *#mended b4 $3$ Nos 7%8 s %""& and %78 s %"""Section %&! Tardiness and undertime are deducted against vacation leave credits Tardiness and undertime are deducted from vacation leave credits and shall not be charged against sick leave credits8 unless the undertime is for health reasons supported b4 medical certificate and application for leave *?rovided for under $3$ 2$ No 7%8 s %""&S"CTI,7 %'! T"RMI7;L L";V" Terminal is applied for b4 an official or emplo4ee who intends to server his connection with his emplo4er #ccording8 the filing of adaptabilit4 for terminal leave re6uires as a condition sine 6ua non8 the emplo4eeEs resignation8 retirement or separation from the service It must be shown first that public emplo4ment ceased b4 an4 of the said modes of severance *?rovided for under $3$ 2$ No 7%8 s %""&S"CTI,7 %(! ;PPR,V;L ,1 T"RMI7;L L";V" #pplication for commutation of vacation and sick leave in connection with separation through no fault of an official or emplo4ee shall be sent to the head of department concerned for approval In this connection8 clearance from the Ombudsman is no longer re6uired for processing and pa4ment of terminal leave as such clearance is needed onl4 for pa4ment of retirement benefits *#mended b4 $3$ 2$ No 7%8 s %""&Section %+! Payment of terminal leave #n4 official >emplo4ee of the government who retires8 voluntaril4 resigns8 or is separated from the service and who is not otherwise covered b4 special law8 shall be entitled to the commutation of his leave credits exclusive 3aturda4s8 3unda4s and @olida4s without limitation and regardless of the period when the credits were earned *#mended b4 $3$ 2$ No 7%8 s %""&Section %-! Period .it)in .)ic) to claim terminal leave pay Re6uest for pa4ment of terminal leave benefits must be brought within ten *%<- 4ears from the time the right of action accrues upon an obligation created b4 law *#mended b4 $3$ 2$ No 7%8 s %""&Section %/! Basis of computation of terminal leave

?a4ment of terminal leave for purpose of retirement of voluntar4 resignation shall be based on the highest monthl4 salar4 received at an4 time during his period of emplo4ment in the government service and not on his latest salar48 unless the latter is the highest received b4 the retiree *#mended b4 $3$ 2$ No 7%8 s %""&Section &0! Computation of terminal leave The terminal leave benefits shall be computed as follows T)B Dhere J 3 x 0 x $1 T)B 3 0 $1 J J J J Terminal leave benefits @ighest monthl4 salar4 received No of accumulated vacation and sick leave credits $onstant factor is <7'&<&'

The constant factor was derived from this formula/ 59: %<7 %< %! J J J J 0a4s in a 4ear 3aturda4s Q 3unda4s in a 4ear )egal holida4s *provided b4 EO !"!- in a 4ear 2onths in a 4ear %! !:%

%! 59: F *%<7 R%<-

<7'&<&'

This formula shall take effect on Ganuar4 %:8 %""" *?rovided for under $3$ 2$ No 7%8 s %""& and further amended b4 $3$ 2$ No %78 s %"""Section & ! ,fficial="mployee on terminal leave does not earn leave credits! The official>emplo4ee who is on terminal leave does not earn an4 leave credits as he is alread4 out of the service Dhile on terminal leave8 he merel4 en;o4s the benefits derived during the time of such emplo4ment $onse6uentl48 he is no longer entitled to the benefits or salar4 increases that ma4 be granted thereafter *#mended b4 $3$ 2$ No 7%8 s %""&3ection 7! N ?ublic officials and emplo4ees on extended service are entitled to fifteen *%:da4s vacation and fifteen *%:- da4s sick leave annuall4 sub;ect to the following guidelines/ a )eave credits earned on extended service are nonAcommutative Thus8 unused leave credits ma4 not be converted to their corresponding mone4 valueH b )eave credits earned on extended service are nonAcumulative hence8 unused leave credits within the calendar 4ear ma4 not be carried over to the succeeding 4earsH c Executive Order No %<'' dated Ganuar4 "8 %"&9 and other laws and rules on leave are applicable to officials and emplo4ees on extended service insofar as the4 not inconsistent with the preceding guidelines

N#s amended b4 $3$ Resolution No <7A<!!" published 2arch %:8 !<<7 in the 2anila 3tandard # person appointed to a coterminous>primaril4 confidential position who reaches the age of 9: 4ears is considered automaticall4 extended in the service until the expir4 date of his>her appointment or until his>her services are earlier terminated Thus8 a conterminous>primaril4 confidential emplo4ee is also entitled to the sick and vacation leave credits sub;ect to the rules provided herein Section &%! Basis for computation of salary during leave .it) pay #n official or emplo4ee who applies for vacation or sick leave shall be granted leave with pa4 at the salar4 he is currentl4 receiving *#mended b4 $3$ 2$ No 7%8 s %""&3ection 77 )eave during probationar4 period #n emplo4ees still on probation ma4 alread4 avail of whatever leave credits he has earned during said period #ccordingl48 an4 leave of absence without pa4 incurred during the period of probation shall extend the completion thereof for the same number of da4s of such absence *#mended b4 $3$ 2$ No 7%8 s %""&3ection 7: $onversion of vacation service credits of teachers to vacation and sick leave credits and viceAversaH pa4ment thereof Teachers and other school personnel on the teachersE leave basis who resigned8 retired8 or are separated from the service through no fault of their own on or after Ganuar4 %98 %"&9 shall be paid the mone4 value of their unused vacation service credits converted to vacation and sick leave using the formula/ Vacation and 3ick )eaveN Dher e/ 5< I J J J 5<I>9"

Number of da4s in a month

Total number of teacherEs service credits :& da4s of summer 9" J vacation plus %% da4s $hristmas vacation 1ormula in obtaining 9" da4s &7 %: 9" da4s $onversel48 the formula in the conversion of sick and vacation leave credits to vacation service credits of teachers is as follows/ I J V) R 3) 5< x 9" Total number of da4s of summer>$hristmas vacation *%! da4s 3aturda4s>3unda4s during summer vacation da4sA $hristmas 0a48 Ri=al 0a48 New IearEs 0a4-

*?rovided for under $3$ 2$ No 7%8 s %""& and further amended b4 $3$ 2$ No %78 s %"""Section &(! Transfer from teac)ing to non$teac)ing vacation=entitlement to proportional vacation pay service during summer

# teacher who transfer to the nonAteaching service who resigned from government service ten *%<- da4s before the close of the school 4ear8 is entitled to proportional vacation pa4 inasmuch as his right thereto has alread4 accruedH ?rovided further that the service will not be pre;udiced and provided further that he fulfills his responsibilities and obligations *?rovided for under $3$ 2$ No 7%8 s %""& and further amended b4 $3$ 2$ No %78 s %"""S"CTI,7 &+! TR;7S1"R ,1 L";V" CR"8ITS Dhen an official or emplo4ee transfers from one government agenc4 to another8 he can either have his accumulated vacation and>or sick leave credits commuted or transferred to his new agenc4 The second option can be exercised as a matter of right onl4 b4 an emplo4ee who does not have gaps in his service @owever8 a gap of not more than one month ma4 be allowed provided same is not due to his fault The option to transfer accumulated leave credits can be exercised within *%- 4ear onl4 from the emplo4eeEs transfer to the new agenc4 This provision is not applicable to transfer of leave credits of uniformed personnel from the militar4 to the civilian service *#mended b4 $3$ 2$ No 7%8 s %""&Section &-! Remedy .)en transfer of leave credits denied #n official or emplo4ee who failed to transfer his leave credits to the new office in the line with the provisions in the preceding section ma4 claim the mone4 value of such leave credits from the office where earned *?rovided for under $3$ 2$ No 7%8 s %""&Section &/! Period .it)in .)ic) to act on leave application Dhenever the application for leave of absence8 including terminal leave8 is not acted upon b4 the head of agenc4 or his dul4 authori=ed representative within five *:- working da4s after receipt thereof8 the application for leave of absence shall be deemed approved *#mended b4 $3$ 2$ No 7%8 s %""&Section '0! "ffect of unaut)orized leave #n official>emplo4ee who is absent without approved leave shall not be entitled to receive his salar4 corresponding to the period of his unauthori=ed leave of absence It is understood8 however that his absence shall no longer be deducted from his accumulated leave credits8 if there are an4 *#mended b4 $3$ 2$ No 7%8 s %""&Section ' ! ;pplication for vacation leave #ll applications for vacation leave of absence for one *%- full da4 or more shall be submitted on the prescribed form for action b4 the proper head of agenc4 five *:- da4s in advance8 whenever possible8 of the effective date such leave *#mended b4 $3$ 2$ No 7%8 s %""&-

Section '#! ;pproval of vacation leave )eave of absence for an4 reason other than illness of an official or emplo4ee or of an4 member of his immediate famil4 must be contingent upon the needs of the service @ence8 the grant of vacation leave shall be at the discretion of the head of department>agenc4 *#mended b4 $3$ 2$ No 7%8 s %""&Section #%! ;pplication for sick leave #ll applications for sick leave of absence for one full da4 or more shall be made on the prescribed form and shall be filled immediatel4 upon emplo4eeEs return from such leave Notice of absence8 however8 should be sent to the immediate supervisor and>or to the agenc4 head #pplication for sick leave in excess of five *:- successive da4s shall be accompanied b4 a proper medical certificate 3ick leave ma4 be applied for in advance in cases where the official or emplo4ee will undergo medical examination or operation or advised to rest in view of ill health dul4 supported b4 a medical certificate In ordinar4 application for sick leave alread4 taken not exceeding five da4s8 the head of department or agenc4 concerned ma4 dul4 determine whether or not granting of sick leave is proper under the circumstances In case of doubt8 a medical certificate ma4 be re6uired *#mended b4 $3$ 2$ No 7%8 s %""&Section '&! ;pproval of sick leave 3ick leave shall be granted onl4 on account of sickness or disabilit4 on the part of the emplo4ee concerned or of an4 member of his immediate famil4 #pproval of sick leave8 whether with or without pa48 is mandator4 provided proof of sickness or disabilit4 is attached to the application in accordance with the re6uirements prescribed under the preceding section (nreasonable dela4 in the approval thereof or nonAapproval without ;ustifiable reason shall be a ground for appropriate sanction against the official concerned *#mended b4 $3$ 2$ No 7%8 s %""& and %78 s %"""Section ''! Re)abilitation leave for 6ob$related in6uries? #pplications of officials and emplo4ees for leave of absence on account of wounds or in;uries incurred in the performance of dut4 must be made on the prescribed from8 supported b4 the proper medical certificate and evidence showing that the wounds or in;uries were incurred performance of dut4 The head of department>agenc4 concerned shall direct that absence of an emplo4ee during hid period of disabilit4 thus occasioned shall be on full pa48 but not exceed six *9- months @e shall also authori=e the pa4ment of medical attendance8 necessar4 transportation8 subsistence and hospital fees of the in;ured person #bsence in the case contemplated shall not be charged against sick leave or vacation leave8 if there are an4 *#mended b4 $3$ 2$ No 7%8 s %""&Section '(! Leave .it)out pay #ll absences of an official or emplo4ee in excess of his accumulated vacation or sick leave credits earned shall be without pa4 To compute the salar4 of emplo4ees who incur )DO? in a given month8 use the following formula/

3alar4

2onthl 4 3alar4

2onthl4 3alar4 $alendar da4s

No of da4s x of )DO?

Dhen an emplo4ee had alread4 exhausted his sick leave credits8 he can use his vacation leave credits but not vice versa *#mended b4 $3$ 2$ Nos 7%8 s %""& and %78 s %"""N3ee also Buidelines for #vailing of the Rehabilitation ?rivilege *$3$A0B2 Goint $ircular No %8 s !<<9Section '+! Limit of leave .it)out pay )eave without pa4 not exceeding one 4ear ma4 be granted8 in addition to the vacation and>or sick leave earned )eave without pa4 in excess of one month shall re6uire the clearance of the proper head of department or agenc4 *#mended b4 $3$ 2$ No 7%8 s %""&Section '-! C)en leave .it)out pay is not allo.able )eave without pa4 shall not be granted whenever an emplo4ee has leave with pa4 to his credit except in the case of secondment *#mended b4 $3$ 2$ No 7%8 s %""&-

Section '/! Seconded employee on leave .it)out pay from )is mot)er agency The seconded emplo4ee shall be on leave without pa4 from his mother agenc4 for the duration of his secondment8 and during such period8 he ma4 earn leave credits which is commutable immediatel4 thereafter at and pa4able b4 the receiving agenc4 *?rovided b4 $3$ 2$ No 7%8 s %""&Section (0! "ffect of vacation leave .it)out pay on t)e grant of lengt) of service step increment 1or purposes of computing the length of service for the grant of step increment8 approved vacation leave without pa4 for an aggregate of fifteen *%:- da4s shall not interrupt the continuit4 of the three 4ear service re6uirement for the grant of step increment @owever If the total number of authori=ed vacation leave without pa4 included within the three 4ear period exceeds fifteen *%:- da4s8 the grant of oneAstep increment will onl4 be dela4ed for the same number of da4s that an official or emplo4ee was absent without pa4 *?rovided b4 $3$ 2$ No 7%8 s %""&Section ( ! "ffect if pending administrative case against an official or employee #n official or an emplo4ee with pending administrative case>s is not barred from en;o4ing leave privileges *#mended b4 $3$ 2$ No 7%8 s %""&Section (#! "ffect of failure to report for duty after e3piration of one year leave If an official or an emplo4ee who is on leave without pa4 pursuant to 3ection :' hereto8 fails to report for work at the expiration of one 4ear from the date of such leave8 he shall considered automaticall4 separated from the service *#mended b4 $3$ 2$ No 7%8 s %""&Section (%! "ffect of absences .it)out approved leave #n official or an emplo4ee who is continuousl4 absent without approved leave for at least thirt4 *5<working da4s shall be considered on absence without official leave *#DO)- and shall be separated from the service or dropped from the rolls without prior notice @e shall8 however8 be informed8 at his address appearing on his !<% files or at his last known written address8 of his separation from the service8 not later than five *:- da4s from its effectivit4 If the number of unauthori=ed absences incurred is less than thirt4 *5<- working da4s8 a written ReturnAtoADork Orders shall be served to him at his last known address on record 1ailure on his part to report for work within the period stated in the Order shall be a valid ground to drop him from the rolls *#mended b4 $3$ 2$ Nos 7%8 s %""&and %78 s %"""Section (&! Status of t)e position of an official or employee on vacation or sick leave

Dhile the incumbent is on vacation or sick leave with or without pa48 his position is not vacant 0uring the period of such leave therefore8 onl4 substitute appointment can be made to such position *provided for under $3$ 2$ No 7%8 s %""&Section ('! "ffect of decision in administrative case #n official or emplo4ee who has been penali=ed with dismissal from the service is likewise not barred from entitlement for his terminal leave benefits *#mended b4 $3$ 2$ Nos 7%8 s %""& and %78 s %"""Section ((! "ffect on e3oneration from criminal=administrative case In general8 officials and emplo4ees who have been dismissed from the service but who were later exonerated and thereafter reinstated8 are entitled to the leave credits during the period the4 were out of service *#mended b4 $3$ 2$ No 7%8 s %""&Section (+! Cause for disciplinary action #n4 violation of the leave laws8 rules or regulations8 or an4 misrepresentation or deception in connection with an application for leave8 shall be a ground for disciplinar4 action *#mended b4 $3$ 2$ No 7%8 s %""&Section (-!? Study leave Official and emplo4ees8 excluding those on the teaching profession who are covered b4 different provisions of law8 ma4 appl4 for stud4 leave sub;ect to the following conditions/ I The stud4 is a timeAoff from work not exceeding six *9- months with pa4 for 6ualified officials and emplo4ees to help them prepare for their bar or board examination or complete their masters degree8 the stud4 leave shall not exceed four *7- months

The leave shall be covered b4 a contract between the agenc4 head or authori=ed representative and the emplo4ee concerned No extension shall be allowed if the officials or emplo4ees avail of the maximum period of leave allowed herein If the4 need more time to complete their studies8 the4 ma4 file a leave of absence chargeable against their vacation leave credits

II

The beneficiar4 of such leave shall be selected based on the following re6uirements/

The official>emplo4ee must have a bachelorEs degree that re6uires the passing of the bar or a board licensure examination for the practice of profession The profession or field of stud4 to be pursued must be relevant to the agenc4Es mandate8 or to the duties and responsibilities of the concerned official or emplo4ee8 as determined b4 the agenc4 headH The emplo4ee must have rendered at least two *!- 4ears of service with at least ver4 satisfactor4 performance for the last two rating periods immediatel4 preceding the applicationH The emplo4ee must have n pending administrative and>or criminal chargesH The emplo4ee must not have fulfilled the service obligation or local scholarship grantH The emplo4ee must have fulfilled the service obligation of an4 previous training>scholarship>stud4 leave grantH and The emplo4ee must have a permanent appointment @owever8 as the purpose of granting stud4 leave is to develop a critical mass of competent and efficient emplo4ees which will redound to the

7 : 9

'

improvement of the agenc4Es deliver4 of public serves8 emplo4ees with coterminous appointment ma4 be allowed to avail of the stud4 leave provided that the4/ a b c 2eet the re6uirements under items II % to II 9H Dould be able to fulfill the re6uired service obligationH and #re not related to the head of agenc4 or to an4 member of a collegial bod4 or board8 in case of constitutional offices and similar agencies8 within the 7 th degree of affinit4 or consanguinit4

III

The service obligation to the agenc4 shall be as follows/

?eriod of Brant One *%- month Two *!- to three *5- months 2ore than three *5- months to six *9- months

3ervice Obligation 3ix *9- months One *%- 4ear Two *!- 4ears

3hould the official or emplo4ee fail to render in full the service obligation referred to in the contract on account of voluntar4 resignation8 optional retirement8 expiration of term of appointment for coterminous emplo4ees8 separation from the service through oneEs own fault8 or other causes within oneEs control8 the official or emplo4ee shall refund the gross amount of salar48 allowances and other benefits received while on stud4 leave proportionate to the balance of the service obligation re6uired based on the following formula/

*3ORA3O33OR Refund !ota$ "o%pensation #eceived &'ross sa$ary( a$$owances and other benefits received whi$e on st)dy $eave* +ervice ,b$i'ation +erved +ervice ,b$i'ation #e-)ired

T$R

Dhere/ R !"#

J =

+,+ +,# IV

= =

The beneficiaries of the stud4 leave shall inform their respective agencies in writing8 through the personnel office8 of their failure to take the bar>board examination or to complete their masterEs degree for which the4 were granted the stud4 leave The4 shall also refund to the agenc4 all the salaries and benefits received during the stud4 leave 1urther8 for causes within their control8 the4 shall be warned that a repeat of the same would bar them from future availment of the stud4 leave and training>scholarship grant whether foreign or local

The agenc4 shall formulate its own internal rules of procedure for an e6uitable and rational availment of the stud4 leave for its own officials and emplo4ees8 sub;ect to the general guidelines stated herein