Quick answer
How are tardiness and undertime counted on CS Form 48?
Normal hours
8:00–5:00
8:00–12:00 and 1:00–5:00, Monday to Friday
1 hour late
0.125 day
Charged to your vacation leave
Habitual
10 times
Tardy in a month, for 2 months in a semester
Every minute after your official time counts, and the total for the month is turned into a fraction of a day using the CSC table, then taken from your vacation leave. Some common amounts:
| Late or undertime | Equivalent day |
|---|---|
| 5 minutes | 0.010 |
| 10 minutes | 0.021 |
| 15 minutes | 0.031 |
| 30 minutes | 0.062 |
| 45 minutes | 0.094 |
| 1 hour | 0.125 |
| 2 hours | 0.250 |
| 4 hours (half day) | 0.500 |
From CSC Memorandum Circular No. 14, s. 1999, Table IV. One day is 8 hours, so each hour is 0.125 of a day.
The monthly DTR, without the guesswork
If you work in government, CS Form 48 is part of your month. Your HR office uses it to check your attendance, charge your tardiness and undertime to your leave credits, and process your pay. Biometric machines record the times, but the form still has to be filled in, totaled, printed, signed and verified.
The hard part isn't writing the times. It's the arithmetic: 12 minutes late on Tuesday, 5 minutes after lunch on Thursday, a half day you forgot to file leave for, and then the total in hours, minutes and fractions of a day. This page does that part and gives you the form in the official layout, two copies to a page.
How to use the DTR maker
Step 1
Set your office hours
Most offices follow 8:00–12:00 and 1:00–5:00. If your agency has flexitime, enter your arrival window instead. Pick your workdays and the month.
Step 2
Enter or paste your times
Type your arrival and departure for each day, or paste your biometric log. Mark leave, official business, absences and work suspensions with the status menu.
Step 3
Check, print and sign
Review your tardiness and undertime, then print. Sign the certification in ink and give it to your supervisor to verify.
How to fill out CS Form 48
- Name and month. Your full name and the month covered, like November 2026. Some offices ask for a DTR every half month; use the 1–15 or 16–end period for that.
- Official hours. The hours you're required to keep, for example "8:00–12:00, 1:00–5:00". The Saturdays line is only for offices that work Saturdays.
- Arrival and departure. Four times a day: morning arrival, morning departure, afternoon arrival, afternoon departure. Write them as they were recorded, not rounded to the hour.
- Days without work. Write SATURDAY, SUNDAY or the holiday's name across the row. Leave and official business are usually written across too, with the leave application or travel order attached.
- Undertime column. The hours and minutes you were late or left early that day. The total row adds them up for the month.
- Certification. You sign that the record is true and was made daily. Your supervisor signs as In Charge to verify it against the office hours.
The form itself says the record must be made daily at the time of arrival and departure. A DTR written from memory at the end of the month doesn't meet that, and a false entry is falsification of an official document, a grave offense.
How tardiness and undertime are computed
Under the CSC's policy on working hours, the normal day is 8:00 to 12:00 and 1:00 to 5:00, eight hours with an hour for lunch. Tardiness is arriving after your official time, in the morning or after lunch. Undertime is leaving before it. There's no grace period in the CSC rules, so 8:01 is already one minute late, unless your agency's own rules allow one.
Arrived 8:12, back from lunch 1:05 → 12 + 5 = 17 minutes tardy (2 times)
Left at 4:50 → 10 minutes undertime
Day total: 27 minutes → 0.056 day
Month total of 4 h 57 min → 4 × 0.125 + 0.119 = 0.619 day off your vacation leave
Being late twice in one day counts as two times. That matters for the habitual tardiness count below.
Half-day absences
CSC Memorandum Circular No. 17, s. 2010 settles this. If you're absent the whole morning without leave, it counts as tardiness, four hours of it. If you're absent the whole afternoon, it counts as undertime. If you filed half-day leave, choose "Leave, morning" or "Leave, afternoon" and only the other half is checked.
Flexitime
Agencies may allow flexitime under CSC Memorandum Circular No. 25, s. 2019 and No. 6, s. 2022. Work can start no earlier than 7:00 AM and end no later than 7:00 PM, with 8 hours a day and 40 a week. Each agency sets its own window, often 7:00 to 8:00 or up to 9:30. You're tardy only after the latest arrival time, and you leave 9 hours after you arrived, counting the lunch hour. Arriving before the window doesn't earn you an earlier exit.
Biometrics with only two punches
Some offices only record time in and time out. Enter or paste just those two and leave the lunch times blank. The calculator assumes the 12:00–1:00 lunch was taken and checks only the arrival and the departure.
Conversion table: minutes to a fraction of a day
This is the CSC's Table IV, used to charge tardiness and undertime to your leave credits. Add the hours (0.125 each) to the minutes from this table. For example, 2 hours 45 minutes is 0.250 + 0.094 = 0.344 day.
| Min | Day | Min | Day | Min | Day | Min | Day |
|---|---|---|---|---|---|---|---|
| 1 | 0.002 | 16 | 0.033 | 31 | 0.065 | 46 | 0.096 |
| 2 | 0.004 | 17 | 0.035 | 32 | 0.067 | 47 | 0.098 |
| 3 | 0.006 | 18 | 0.037 | 33 | 0.069 | 48 | 0.100 |
| 4 | 0.008 | 19 | 0.040 | 34 | 0.071 | 49 | 0.102 |
| 5 | 0.010 | 20 | 0.042 | 35 | 0.073 | 50 | 0.104 |
| 6 | 0.012 | 21 | 0.044 | 36 | 0.075 | 51 | 0.106 |
| 7 | 0.015 | 22 | 0.046 | 37 | 0.077 | 52 | 0.108 |
| 8 | 0.017 | 23 | 0.048 | 38 | 0.079 | 53 | 0.110 |
| 9 | 0.019 | 24 | 0.050 | 39 | 0.081 | 54 | 0.112 |
| 10 | 0.021 | 25 | 0.052 | 40 | 0.083 | 55 | 0.115 |
| 11 | 0.023 | 26 | 0.054 | 41 | 0.085 | 56 | 0.117 |
| 12 | 0.025 | 27 | 0.056 | 42 | 0.087 | 57 | 0.119 |
| 13 | 0.027 | 28 | 0.058 | 43 | 0.090 | 58 | 0.121 |
| 14 | 0.029 | 29 | 0.060 | 44 | 0.092 | 59 | 0.123 |
| 15 | 0.031 | 30 | 0.062 | 45 | 0.094 | 60 | 0.125 |
When tardiness becomes habitual
You're habitually tardy if you're late 10 times or more in a month, regardless of the minutes, for at least two months in a semester or two consecutive months in a year (CSC MC No. 4, s. 1991, as amended). The penalty is a reprimand for the first offense, suspension of 1 to 30 days for the second, and dismissal for the third. Undertime follows the same count under CSC MC No. 16, s. 2010 and can lead to a charge of simple misconduct or conduct prejudicial to the service.
The calculator warns you when a month reaches 10. One month alone isn't habitual, but it's the month your HR office will be counting.
Printing tips
- Paper. Many offices use long bond paper (8.5 × 13 in). Pick the same paper here and in the print window.
- Scale. Print at 100% (or "actual size"), not "fit to page", so the 31 rows stay readable.
- Copies. Two copies print side by side. Most offices keep one and return one, or ask for both.
- Sign in ink. The certification needs your signature, and your supervisor signs as In Charge.
Questions about CS Form 48
What is CS Form 48?
It’s the Civil Service Commission’s Daily Time Record, the monthly form government employees use to record their arrival and departure each day. HR uses it to check attendance, charge tardiness and undertime to leave credits, and process pay.
Is 8:01 AM already late?
Yes, under CSC rules, if your official time is 8:00. There’s no grace period in the CSC circulars. Some agencies set one in their own rules; if yours does, enter it under More options.
How is tardiness converted to leave credits?
Add up the month’s tardiness and undertime, then use CSC Table IV: 0.125 day for each hour plus the table value for the minutes. For example, 4 hours 57 minutes is 0.500 + 0.119 = 0.619 day, taken from your vacation leave.
What happens if I’m absent in the morning without leave?
Under CSC MC No. 17, s. 2010, a morning absence counts as tardiness and an afternoon absence counts as undertime. File half-day leave if you have credits, so it’s charged as leave instead.
How many times can I be late before it’s habitual?
Habitual tardiness is being late 10 times or more in a month, however few the minutes, for at least two months in a semester or two consecutive months in a year. Being late in the morning and after lunch on the same day counts as two.
Can I print CS Form 48 on long bond paper?
Yes. Choose Long bond (8.5 × 13 in) here, then pick the same paper size in your print window and print at 100%. Two copies fit side by side.
Do contract of service and job order workers use CS Form 48?
Many agencies ask them to submit a DTR, because their pay is based on the days actually worked. Some use CS Form 48 and some use their own format, so follow what your HR office gives you.
Is my DTR saved?
Yes, in this browser only. Your settings and each month’s times are kept on your device, so next month you only add the new times. Nothing is sent to us. Clearing your browser data removes them.
Related calculators
- CSC Leave Credits Calculator
Your VL and SL balance after this month's tardiness.
- COC and CTO Calculator
Your overtime credits and CTO balance.
- DTR Calculator
Late, undertime and deductions in pesos for private-sector workers.
- Undertime Calculator
How many minutes short of your hours you are.
- OJT Hours Calculator
When you'll finish your required OJT hours.
- Timesheet Calculator
Add up the hours you work each day.
Sources
- Civil Service Form No. 48, Daily Time Record
- CSC Memorandum Circular No. 21, s. 1991, Policy on Working Hours for Government Officials and Employees
- CSC Memorandum Circular No. 25, s. 2019, Revised Guidelines on Flexible Working Hours; CSC Memorandum Circular No. 6, s. 2022, Flexible Work Arrangements
- CSC Memorandum Circular No. 4, s. 1991, as amended by MC No. 23, s. 1998 (habitual tardiness)
- CSC Memorandum Circular No. 16, s. 2010 (undertime) and No. 17, s. 2010 (half-day absence)
- CSC Memorandum Circular No. 14, s. 1999 (amending MC No. 41, s. 1998), Table IV, Conversion of Working Hours/Minutes into Fractions of a Day
- Proclamations No. 1006 and 1427 (2026 and 2027 holidays); Proclamation No. 1447 (Metro Manila, November 16–18, 2026)