Mandatory Philippine leave benefits: 5 days Service Incentive Leave (all rank-and-file with 1+ year tenure), 105 days Maternity Leave (RA 11210), 7 days Paternity Leave (RA 8187), 7 days Solo Parent Leave (RA 8972), 10 days VAWC Leave (RA 9262). Sick and vacation leaves above these minimums are company policy, not law — but once granted in writing they become enforceable.
Why Philippine Leave Law Is Frequently Misunderstood
Many Philippine HR practitioners believe that employees are legally entitled to fixed sick leave and vacation leave days. This is a common myth. The Labor Code does not mandate separate vacation leave (VL) and sick leave (SL) beyond the 5-day Service Incentive Leave (SIL). If your company grants 15 VL + 15 SL days, that is a company policy — generous and often required by talent competition, but not by law.
What the law does mandate is specific. Here is the complete legal picture.
Service Incentive Leave (SIL) — Labor Code Article 95
Every employee who has rendered at least one year of service is entitled to 5 days of SIL per year with full pay. Key points:
- Applies to all rank-and-file employees in the private sector
- SIL can be used for any purpose (sick or vacation) unless the employer specifies usage rules
- SIL not used during the year must be converted to cash at year-end, or the employer may carry it over — but it cannot simply be forfeited
- The SIL cash conversion formula: (monthly salary ÷ 22) × unused SIL days
Exempt from SIL: Employees already covered by sick and vacation leave policies granting at least 5 days of leave are deemed compliant with SIL requirements.
Maternity Leave — RA 11210 (105-Day Expanded Maternity Leave Law)
| Condition | Leave Duration | Pay Basis |
|---|---|---|
| Live childbirth (normal or cesarean) | 105 days | Full pay (SSS-funded + employer top-up) |
| Solo mother | 120 days (additional 15 days) | Full pay |
| Miscarriage / emergency termination | 60 days | Full pay |
Under RA 11210, SSS reimburses the employer for the maternity leave benefit up to the employee's average daily salary credit. Any excess above SSS reimbursement is shouldered by the employer. The employee must have at least 3 months of SSS contributions in the 12 months before the semester of delivery to qualify for SSS reimbursement.
Paternity Leave — RA 8187
Married male employees are entitled to 7 days of paternity leave with full pay for the first four deliveries of the legal spouse. Conditions:
- The employee must be married to the mother
- Covers both normal and caesarean delivery
- Leave must be availed within 60 days of delivery
- Applies to the first 4 deliveries/miscarriages only
Paternity leave is paid entirely by the employer — there is no SSS reimbursement for paternity leave.
Solo Parent Leave — RA 8972
Solo parents who are employees are entitled to 7 working days of parental leave per year with full pay, in addition to any other leave the company grants. Requirements:
- Employee must have a valid Solo Parent Identification Card issued by the DSWD
- The solo parent status must be reported to the employer
- Must have at least 1 year of service
VAWC Leave — RA 9262 (Violence Against Women and Their Children Act)
Female employees who are victims of violence under RA 9262 are entitled to 10 days of paid leave per year. This leave is available in addition to all other leave entitlements. The employee must present a barangay protection order, temporary or permanent protection order, or other documentation.
Special Leave Benefit for Women — RA 9710 (Magna Carta of Women)
Female employees who underwent surgery due to gynecological disorders are entitled to a special leave of up to 2 months with full pay. Requirements:
- The employee must have rendered continuous aggregate employment of at least 6 months for the last 12 months
- A medical certificate from a competent authority is required
The SIL Conversion Requirement at Separation
When an employee separates (resignation, termination for authorized causes), all unused SIL and any other leave with cash conversion value must be included in the final pay. Non-conversion of leave credits at separation is one of the most common DOLE complaints filed by employees.
Frequently Asked Questions
Not specifically. The Labor Code only mandates 5 days of Service Incentive Leave per year. However, many companies grant separate sick and vacation leave as company policy or based on industry practice. Once a leave policy is established in a company handbook or employment contract, it becomes an enforceable company obligation.
The mandatory 5-day SIL cannot be forfeited — unused SIL must be converted to cash at year-end. For company-granted leave above the SIL minimum, the company can set its own use-or-lose policy as long as it is clearly communicated in writing in the employee handbook and does not eliminate the SIL cash conversion right.
Maternity leave pay is computed as the employee's average daily salary credit (ADSC) multiplied by the number of approved leave days. SSS reimburses the employer up to the capped benefit amount. If the employee's actual daily salary exceeds the SSS cap, the employer shoulders the difference to ensure full pay.
Under RA 8187, paternity leave applies only to married male employees for the delivery of their legitimate child. Employees in live-in relationships are not covered by the statutory paternity leave. However, some companies extend similar benefits as company policy.
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