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COC and CTO Calculator

Track your compensatory overtime credits under CSC-DBM rules: 1.0 or 1.5 per hour, 40-hour monthly limit, 120-hour ceiling, expiry, and days of CTO you can file.

Log the overtime you rendered and the CTO you took. You'll see your COC balance, which credits expire first, and how many days of time off you can still file, using the CSC and DBM rules.

Your regular workdays

Overtime on any other day, and on holidays, earns 1.5 hours of COC per hour.

hours

Usually 8. CTO is filed in half or whole days of this.

₱

Shows what your time off is worth.

The 2005 amendment allows the year earned and the next year. Some offices apply one year from the overtime date instead; follow yours.

More options: name, office, Metro Manila

Your COC balance today

Add your first overtime below. If you already have credits on your certificate, add them as a balance carried in.

Your entries stay in this browser only. Your Certificate of COC Earned from HR is the official record. Rules checked November 10, 2026.

Overtime and time off

Enter overtime hours as rendered, before the 1.5 is applied. On weekdays, count only the hours beyond your regular schedule.

Overtime

Enter the date and hours.

Your COC record for printing

Your record appears here once you add an entry.

Quick answer

How is COC computed?

Workday overtime

× 1.0

Each hour beyond your regular hours

Weekend or holiday

× 1.5

Also scheduled days off

Limits

40 / 120

Hours a month / most you can hold

Each hour of authorized overtime earns one hour of compensatory overtime credit (COC) on a workday and one and a half hours on a weekend, holiday or scheduled day off. You use the credits as compensatory time-off (CTO), with full pay.

Overtime hours and the COC they earn
OvertimeCOC earned
3 hours after office hours on a Tuesday3 hours
8 hours on a Saturday12 hours
4 hours on a regular holiday6 hours
6 hours on the scheduled day off of a 4-day week9 hours
30 hours of weekend work in one month40 hours (45 earned, 40 credited)

From CSC-DBM Joint Circular No. 2, s. 2004, Section 5.4.

Overtime you get back as time off

In government, overtime is normally paid in time, not cash. Since the 2015 joint circular on overtime pay, CTO is still the general rule, and cash is only for exceptional cases. So the hours you stay late for a deadline, a calamity response or a weekend activity become credits you file as time off later.

The catch is keeping track. Credits earned in different months expire at different times, there's a 40-hour monthly limit and a 120-hour ceiling, and CTO is filed in half or whole days. HR gives you a certificate each month, but adding them up and knowing what's about to expire is on you. That's what this calculator does.

How to use the calculator

Step 1

Set your schedule

Pick your regular workdays and hours. Overtime on any other day earns 1.5. Choose how your office counts expiry.

Step 2

Add overtime and CTO

Add each overtime with its date and hours, or start and end times. Add the CTO you took. If your certificate already shows credits, add them as a balance carried in.

Step 3

Plan your time off

See your balance, how many days you can file, and which credits expire first. Print the record to compare with your certificates.

Who earns COC

The joint circular covers government employees in positions of chief of division and below, whether permanent, temporary or casual, and contractual personnel whose work is like that of a regular employee. It doesn't cover positions above chief of division, Career Executive Service officials, elected officials, and military and uniformed personnel.

Only overtime authorized in advance counts. The head of office issues an office order with the date, time and purpose of the overtime, and the Certificate of COC Earned is issued at the end of each month. Contract of service and job order workers aren't government employees; their overtime follows their contract and agency rules.

How COC is computed, with the limits

  • Workday overtime: hours × 1.0. Count only the hours beyond your regular schedule. Staying until 8:00 PM on an 8-to-5 day is 3 hours.
  • Weekends, holidays and scheduled days off: hours × 1.5. On a four-day compressed week, the fifth day is a scheduled day off.
  • 40 hours a month. You can earn at most 40 hours of COC in a month. Anything beyond that isn't credited.
  • 120-hour balance. Your unused balance can never go above 120 hours. When you're at the ceiling, new overtime earns nothing until you use some CTO.

Tuesday, 5:00–8:00 PM → 3 hours × 1.0 = 3 hours COC

Saturday, 8 hours of work → 8 × 1.5 = 12 hours COC

Bonifacio Day, 4 hours → 4 × 1.5 = 6 hours COC

Month total: 21 hours of COC, within the 40-hour limit = 2½ days of CTO, with 1 hour left over

When COCs expire

The 2004 circular said credits had to be used within the year they were earned. Joint Circular No. 2-A, s. 2005 changed that: COCs are used "within the year these are earned until the immediately succeeding year," and are forfeited after that. Under this rule, overtime from March 2026 can be used until December 31, 2027. This is the reading the CSC gives in its answers on the rule, and it's the calculator's default.

Some agencies apply it as one year from the overtime, and print a "valid until" date on each certificate. If yours does, choose that option. Either way, CTO here uses your oldest credits first, so nothing expires while newer credits are spent.

Filing CTO

  • Half or whole days. CTO is taken in blocks of 4 or 8 hours. Offices on other schedules adjust the blocks to a half or full day, like 5 or 10 hours on a four-day week.
  • Up to 5 days at a time. You can take up to five days in a row per application, or spread them out within the year.
  • Approval first. Get the schedule approved by the head of agency or the authorized official. The office should accommodate it where it can, and may recall a scheduled CTO in an emergency and move it to another date.

What COCs can and can't do

COCs count as official time, so time off on CTO still earns your vacation and sick leave, and counts for PERA, year-end benefits and step increments. But they have limits:

  • They can't offset tardiness or undertime on regular days.
  • They can't be converted to cash, and they aren't added to your leave credits.
  • They don't transfer to another agency on transfer, detail or secondment.
  • They're forfeited when you resign, retire or are separated. Use them before your last day.
  • You keep them when promoted, unless the new position isn't eligible for overtime.

Questions about COC and CTO

What is the difference between COC and CTO?

COC (compensatory overtime credit) is what you earn: hours of credit for authorized overtime. CTO (compensatory time-off) is how you use them: time off with full pay, filed in half or whole days.

How many hours of COC can I earn in a month?

At most 40 hours of COC a month, after the 1.5 for weekends and holidays is applied. Your unused balance can never go above 120 hours.

When do my COCs expire?

Under Joint Circular No. 2-A, s. 2005, you can use them within the year they’re earned and the whole next year; after that they’re forfeited. Some agencies count one year from the overtime instead, so check the validity date on your certificate.

Can I use CTO by the hour?

No. CTO is filed in blocks of 4 or 8 hours, a half or full day. Offices on other schedules use their own half and full days, like 5 or 10 hours.

Can COCs cover my tardiness or undertime?

No. The circular says COCs can’t be used to offset tardiness or undertime on regular working days.

Can I convert my COCs to cash?

No. COCs can’t be converted to cash, can’t be added to your leave credits, and are forfeited when you resign or retire. Plan your CTO before your last day.

Does overtime on a holiday earn more?

Yes. Overtime on holidays, weekends and scheduled days off earns 1.5 hours of COC per hour, so 8 hours of work on a holiday earns 12 hours of credit.

Are my entries saved?

Yes, in this browser only. Your settings and entries stay on your device, so you can add each month’s overtime as you go. Nothing is sent to us.

Sources

  • CSC-DBM Joint Circular No. 2, s. 2004, Non-Monetary Remuneration for Overtime Services Rendered: Sections 2.0–5.9
  • CSC-DBM Joint Circular No. 2-A, s. 2005, amending Section 5.5.2 (use within the year earned until the immediately succeeding year)
  • CSC-DBM Joint Circular No. 2, s. 2015, Policies and Guidelines on Overtime Services and Overtime Pay for Government Employees: CTO as the general rule; hourly rate = monthly salary ÷ 22 ÷ 8
  • CSC answers on the Civil Service Commission forum on the expiration of COCs and on CTO availment
  • Proclamations No. 1006 and 1427 (2026 and 2027 holidays); Proclamation No. 1447 (Metro Manila, November 16–18, 2026)