HOW TO COMPUTE COMMUTATION OF ACCUMULATED LEAVE (CAL) AND LEAVE CREDITS
HOW TO COMPUTE COMMUTATION OF ACCUMULATED LEAVE (CAL) AND LEAVE CREDITS
OMNIBUS RULES ON LEAVE
(Rule XVI of the Omnibus Rules Implementing Book V of
Executive Order 292)
Civil Service Commission
July 2010
RULE 1
(from the Omnibus Rules Implementing Book V of Executive Order No, 292
[The Revised Administrative Code of 1987])
The
following terms used in Rule XVI shall be construed as follows:
Leave of absence is generally defined
as a right granted to officials and employees not to report for work with or
without pay as may be provided by law and as the rules prescribe in Rule
XVI hereof.
Commutation of leave credits refers to conversion
of unused leave credits to their
corresponding money value.
Commulation of leave credits refers to incremental
acquisition of unused leave credits by an official or employee.
Sick leave refers to the spouse,
children, parents, unmarried brothers and sisters and any relative living under
the same roof or dependent upon the employee for support. (Amended by CSC MC 6, s. 1999)
Vacation leave refers to leave of
absence granted to officials and employees for personal reasons, the approval
of which is contingent upon the necessities of the service.
Special leave privileges refer to leave of absence which officials and employees may avail of for a maximum of three (3) days annually over and above the vacation, sick, maternity and paternity leaves to mark personal milestones and/or attend to filial and domestic responsibilities.
NOTE: These
definitions were not part of the original Rule XVI of the Omnibus Rules
Implementing Book V of Executive Order
No, 292 (The Revised Administrative Code of 1987) but are part of CSC MC No.
41, s. 1998
Who are entitled / authorized for claim of
COMMUTATION OF ACCUMULATED LEAVE (CAL) CREDITS?
a. Retired PNP personnel
ü
Compulsory
ü
Optional
ü
TPPD
ü Posthumous
b. Separated PNP Personnel
ü
Resigned/ IPSO Facto
ü DFR
ü Dismissed
RULE XVI
(Omnibus Rules Implementing Book V if Executive Order No,
292)
LEAVE OF ABSENCE
Section 1.
Entitlement to leave privileges –
In general, appointive officials up to the level of heads of executive
departments, heads of department, undersecretaries and employees of the
government whether permanent, temporary, or casual, who render work during the prescribed office hours,
shall be entitled to 15 days vacation and 15 days sick leave annually with
full pay exclusive of Saturdays, Sundays, Public Holidays, without
limitation as to the number of days of vacation and sick leave that they may
accumulate. (Amended by CSC MC Nos. 41,
s. 1998 and 14 s. 1999)
Section
27. Computation of vacation of leave and
sick leave. – Computation of vacation of leave and sick leave shall be made on
the basis of one day vacation leave and one day sick leave for every 24 days
of actual service using the tables of computations as follows: (Provided for under CSC MC No. 41, s. 1998
and further amended by CSC MC No 14, s. 1999)
Table I
VACATION AND SICK LEAVE CREDITS
EARNED ON A MONTHLY BASIS
|
NUMBER OF MONTH/S |
VACATION LEAVE EARNED |
SICK LEAVE EARNED |
|
1 |
1.25 |
1.25 |
|
2 |
2.50 |
2.50 |
|
3 |
3.75 |
3.75 |
|
4 |
5.00 |
5.00 |
|
5 |
6.25 |
6.25 |
|
6 |
7.50 |
7.50 |
|
7 |
8.75 |
8.75 |
|
8 |
10.00 |
10.00 |
|
9 |
11.25 |
11.25 |
|
10 |
12.50 |
12.50 |
|
11 |
13.75 |
13.75 |
|
12 |
15.00 |
15.00 |
BASIS OF GRANTING COMMUTATION OF ACCUMULATED
LEAVE (CAL)
Section 37 of Civil Service Commission (CSC) Memorandum
Circular (MC) No. 41 as amended by Memorandum Circular (MC) No. 14 Series of
1998
“
Any official / employee of the government who retires, voluntarily resigns, or
is separated from the service and who is not otherwise covered by special law, shall
be entitled to the commutation of his leave credits exclusive of Saturdays,
Sundays and Holidays without limitation and regardless of the period when the
credits were earned.”
Section 38 of Civil Service Commission (CSC) Memorandum
Circular (MC) No. 41 as amended by Memorandum Circular (MC) No. 14 Series of
1998
“Request for payment must be brought
within ten (10) years from the time the right of action accrues upon an
obligation created by law.”
Section 39 of Civil Service Commission (CSC) Memorandum
Circular (MC) No. 41 as amended by Memorandum Circular (MC) No. 14 Series of
1998
“Payment
of terminal leave for purposes of retirement or voluntary resignation shall be
based on the highest monthly salary received at anytime during his period of
employment in the government service and not on his latest salary, unless the
latter is the highest received by the retiree.
Section 40 of Civil Service Commission (CSC) Memorandum
Circular (MC) No. 41 as amended by Memorandum Circular (MC) No. 14 Series of
1998
“Computation of Terminal Leave. The
terminal leave benefits shall be computed as follows: TLB = S X D X CF
Where TLB =
Terminal Leave Benefits
S = Highest monthly salary received
D = No. of Accumulated Vacation and Sick Leave Credits
CF = Constant Factor of .0478087
The Constant Factor was derived
from this Formula:
365 days in a year
104 Saturdays and Sundays in a year
10 Legal holidays (provided by EO 292) in a
year
12 = 12 = .0478087 – Sec 40 of CSC MC NO.
41 as amended by CSC MC
365
– (104 +10) 251 NO. 14 Series of 1999
NOTE:
This formula took effect on January 15, 1999
COMPUTATION
OF COMMUTATION OF ACCUMULATED LEAVE (CAL)
Base Pay xx,xxx.xx
Long Pay (+)
x,xxx.xx
xx,xxx.xx
Number of Leave Credits (x) xxx.xx
xxx,xxx,xxx.xx
Constant Factor (x) 0.0481927
CAL Amount x,xxx,xxx.xx
NHQ PNP DC SOP NO. 2012 – 004 dated November 26, 2012
“GUIDELINES
AND PROCEDURES IN THE IMPLEMENTATION OF DEDUCTIONS OF MONEY AND PROPERTY
ACCOUNTABILITIES FROM TERMINAL LEAVE BENEFITS.”
“ADDITIONAL
REQUIREMENTS OF DIRECTORATE FOR COMPTROLLERSHIP (DC) CLEARANCES AND DIRECTORATE
FOR LOGISTICS (DL) CLEARANCES.”
NOTE: NEW CAL MULTIPLIER .0481927
Source: PNP Retirement and Benefits Administration Service