Quick answer
How are leave credits computed for government employees?
Every month
1.25 + 1.25
Days of vacation leave and sick leave
Every year
30 days
15 VL and 15 SL, carried over with no limit
Cash value
× 0.0481927
Monthly salary × days × this factor
You earn 1.25 days of vacation leave and 1.25 days of sick leave for every month of service, and both carry over with no limit. Days without pay lower what you earn that month:
| Your month | VL earned | SL earned |
|---|---|---|
| Full month of service | 1.250 | 1.250 |
| 1 day without pay | 1.208 | 1.208 |
| 2 days without pay | 1.167 | 1.167 |
| 5 days without pay | 1.042 | 1.042 |
| Half the month without pay (15 days) | 0.625 | 0.625 |
| Started on the 16th of a 31-day month | 0.667 | 0.667 |
From the CSC Omnibus Rules on Leave, Tables II and III (CSC MC No. 14, s. 1999).
Know your balance before HR tells you
Your leave card sits with HR, and most people only see the balance when they file for leave or ask for a certification. In between, the numbers move every month: 1.25 days in, a sick day out, 0.558 of a day for the month's tardiness, five days of forced leave in December if you didn't take them.
This calculator keeps that card for you. Start from the balance on your last certification, add each month as it happens, and you'll always know how many days you have, whether you need to take forced leave before December 31, and how much you could monetize.
How to use the calculator
Step 1
Set your starting point
Enter your VL and SL balance and the month it's from. If you're new, enter your first day in service instead.
Step 2
Add each month
Type the vacation and sick leave you took, the tardiness from your CS Form 48 DTR, any days without pay, and any days you monetized.
Step 3
Read your balance
See your credits, forced leave, monetization and cash value. Add your salary for the peso amounts, and print the record if you want to compare it with HR's card.
How leave credits are earned
Under the Omnibus Rules on Leave, government officials and employees who work regular hours get 15 days of vacation leave and 15 days of sick leave a year, earned at 1.25 days each a month. Saturdays, Sundays and holidays aren't counted when you take leave, and there's no cap on how much you can save up.
- Partial first month. The CSC counts one day of VL and one of SL for every 24 days of service. In a 30-day month that's 0.042 a day (Table II). Starting on the 16th of a 31-day month gives 16 days, or 0.667.
- Days without pay. Table III reduces the month's credits by 0.042 for each day without pay, in half-day steps. Two days without pay earns 1.167 instead of 1.250.
- Probation. You earn and can use leave credits even while still on probation.
What comes off your credits
- Vacation leave taken comes off VL, including the 5-day forced leave.
- Sick leave taken comes off SL. When SL runs out, it's charged to VL. It never works the other way: you can't use SL for a vacation.
- Tardiness and undertime come off VL, converted to a fraction of a day with the CSC Table IV. 4 hours and 28 minutes is 0.558 of a day.
- Leave beyond your credits is leave without pay. Your salary for the month is cut by your monthly salary ÷ 22 for each day, and you earn less leave that month.
- Monetized days come off VL.
Balance end of September: VL 12.500 · SL 20.000
October: +1.250 earned, 1 day VL → VL 12.750 · SL 21.250
November: +1.250 earned, 2 days SL, 0.558 tardiness → VL 13.442 · SL 20.500
December: +1.250 earned, 4 forced leave days not taken are forfeited → VL 10.692 · SL 21.750
Forced leave: five days a year
If you have 10 or more days of vacation leave, Section 25 of the Omnibus Rules on Leave requires you to take at least 5 working days of vacation leave every year, in one stretch or a day at a time. Any VL day you take counts. Whatever part of the five you don't take by December 31 is forfeited, deducted from your VL. The only exception is when the head of office cancels your scheduled leave because of the needs of the service; then nothing is deducted.
Monetizing doesn't excuse you from it. Even after monetizing 10 days, you still have to take your forced leave. If you have fewer than 10 days of VL, forced leave is optional.
Leave that doesn't touch your VL and SL
These are separate benefits. They aren't taken from your credits, and most can't be carried over or converted to cash:
| Leave | Days | Notes |
|---|---|---|
| Special privilege leave | 3 a year | For personal milestones, emergencies and the like. Doesn’t carry over or convert to cash. |
| Wellness leave | 5 a year | Since January 1, 2026; up to 3 days in a row. Forfeited at year-end, not convertible. |
| Maternity leave | 105 | RA 11210; 15 more for solo mothers, 60 for miscarriage. |
| Paternity leave | 7 | RA 8187; first four deliveries of the lawful wife. |
| Solo parent leave | 7 a year | RA 11861; needs a solo parent ID. |
| VAWC leave | 10 | RA 9262; for women who are victims of violence. |
| Special leave for women | Up to 2 months | RA 9710; after surgery for gynecological disorders. |
| Special emergency (calamity) leave | Up to 5 | Within 30 days of a declared calamity that affects you. |
Monetization and terminal leave
Both use the same formula: monthly salary × days × 0.0481927. The constant factor has been 0.0481927 since 2016, when the CSC updated it to account for the two Eid holidays. A day of leave on a ₱33,000 salary is worth ₱1,590.36.
- Regular monetization (Section 22). If you have at least 15 days of VL, you can monetize at least 10 days, up to 30 days a year, as long as 5 days of VL remain afterward.
- Special monetization (Section 23). You can monetize 50% or more of your total VL and SL for health, medical and hospital needs, education, or other valid reasons approved by the head of agency.
- Terminal leave. When you retire, resign or are separated without fault, all your remaining VL and SL are paid out, using the highest monthly salary you received.
Monetized leave and terminal leave of government employees aren't subject to income tax. Public school teachers are different: they get proportional vacation pay instead of the usual VL and SL credits, so this calculator isn't for teachers.
Questions about leave credits
How many leave credits do government employees earn a month?
1.25 days of vacation leave and 1.25 days of sick leave, or 15 days of each a year. Both carry over to the next year with no limit.
How is leave computed if I started in the middle of the month?
The CSC gives one day of VL and one of SL for every 24 days of service, or 0.042 a day in a 30-day month (Table II). Starting on the 16th of a 31-day month gives 16 days of service, or 0.667 of each.
What happens if I don’t take my forced leave?
If you have 10 or more days of vacation leave, the five days you were required to take are forfeited at the end of the year, minus any VL days you did take. Nothing is deducted if the head of office cancelled your scheduled leave because of work.
Is tardiness deducted from my vacation leave?
Yes. The month’s tardiness and undertime are converted to a fraction of a day using CSC Table IV and deducted from your VL. If you have no VL left, it’s deducted from your pay.
Can I use sick leave when I run out of vacation leave?
No. Sick leave is only for illness. It works the other way: when your sick leave runs out, further sick days are charged to your vacation leave.
How much can I monetize?
With at least 15 days of vacation leave, you can monetize at least 10 days and up to 30 days a year, keeping 5 days of VL. The amount is monthly salary × days × 0.0481927. Half or more of your credits can be monetized for health, education or other valid reasons.
How is terminal leave pay computed?
Highest monthly salary × total VL and SL credits × 0.0481927. It’s paid when you retire, resign or are separated through no fault of your own, and it isn’t subject to income tax.
Is my leave record saved?
Yes, in this browser only. Your balance and monthly entries stay on your device, so next month you only add the new month. Nothing is sent to us.
Related calculators
- CS Form 48 DTR Maker
Your monthly tardiness and undertime, ready to enter here.
- COC and CTO Calculator
Your overtime credits and CTO balance.
- Vacation Service Credits Calculator
For public school teachers, who earn service credits instead of VL and SL.
- Leave Conversion Calculator
Unused leave to cash in the private sector.
- Length of Service Calculator
Years, months and days of service.
- Resignation Last Day Calculator
Your last day after giving notice.
Sources
- Omnibus Rules on Leave, Rule XVI of the Omnibus Rules Implementing Book V of EO 292 (CSC MC No. 41, s. 1998, as amended by MC No. 14, s. 1999): Tables I–IV, Sections 22, 23, 25, 26, 34 and 56
- CSC MC No. 2, s. 2016 and DBM Budget Circular No. 2016-2: constant factor 0.0481927 for terminal leave and monetization
- CSC MC No. 8, s. 2014: salary of employees on leave without pay (monthly salary ÷ 22)
- CSC MC No. 1, s. 2026 (CSC Resolution No. 2501292): Wellness Leave, effective January 1, 2026
- RA 11210 (maternity), RA 8187 (paternity), RA 11861 (solo parent), RA 9262 (VAWC), RA 9710 (special leave for women)