RMO No. 15-2004 — Prescribes the policies and guidelines in the availment of leave of absences Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City February 19, 2004 REVENUE MEMORANDUM ORDER No. 15-2004 TO: All Revenue Officials and Employees SUBJECT: Policies and Guidelines in the Availment of Leaves of Absence I. OBJECTIVES Availment of Leave of Absence is one of the most fundamental non-cash benefits enjoyed by public officials and employees. Their availment, however, should be governed by established policies and guidelines, to avoid disruptions in work activities, and to ensure that appropriate levels of productivity are maintained at all Bureau offices. This Order is therefore being issued: 1. To prescribe the policies and guidelines in the filing of applications for leave of absence; and, 2. To provide more detailed information on the various types of leaves that may be availed of by revenue officials and employees. II. DEFINITION OF TERMS In accordance with the Civil Service Commission's Omnibus Rules on Leave, the following terms used in this Order are hereby defined as follows: 1. Leave of Absence � the right granted to officials and employees not to report for work � with or without pay � as may be provided by law. 2. Commutation of Leave Credits � the conversion of unused leave credits to their corresponding monetary value. 3. Accumulation of Leave Credits � the incremental acquisition of unused leave credits by an official or employee. 4. Sick Leave � the leave of absence granted specifically on account of illness or disability on the part of the employee, or of any member of his immediate family. 5. Rehabilitation Leave � the leave of absence taken on account of wounds or injuries incurred in the performance of an employee's duties.

6. Vacation Leave � the leave of absence granted to officials and employees for personal reasons, approval of which is dependent upon the necessities of the service. 7. Forced Leave � continuous or intermittent 5 days mandatory leave required of an employee in a given year. 8. Maternity Leave � the leave of absence granted to female employees legally entitled thereto, in addition to vacation and sick leave. For purposes of maternity leave, miscarriage shall be within the period of pregnancy. 9. Paternity Leave � the leave privilege granted to a married male employee allowing him not to report for work for a period of seven (7) days, either in a continuous or in an intermittent manner by the employee on the days immediately before, during and after childbirth or miscarriage of his legitimate spouse. 10. Terminal Leave � the money value of the total accumulated leave credits of a revenue employee, based on the highest salary received prior to or upon the employee's date of retirement / voluntary separation. 11. Special Leave Privileges � the leave of absence that officials and employees may avail of, for a maximum of three (3) days per year, over and above vacation, sick, maternity and paternity leaves, to mark personal milestones and/or attend to filial and domestic responsibilities. 12. Parental Leave - leave benefits granted to a solo parent to enable him/her to perform parental duties and responsibilities where physical presence is required. Parental leave of not more than seven (7) working days every year shall be granted to any solo parent employee who has rendered service of at least one (1) year. 13. Sabbatical Leave - granted to Career Executive Service Officers (CESO) and CES Eligible who are incumbents of CES positions for at least five (5) years and who have achieved a performance rating of at least Very Satisfactory under the CES Performance Evaluation System (CESPES) for five (5) consecutive years to pursue any of the activities of not more than six (6) months with pay identified as follows: � Sabbatical for personal growth, i.e., teaching in a state university or college, pursuit of advance studies, or other forms of professional advancement, secondment to an international organization, research or book writing; and, � Sabbatical for public service, i.e., involvement in a countryside development project of a local government unit (LGU), or of an accredited non-governmental organization or rendering assistance to an LGU where his expertise is required. 14. Immediate family � 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) 2

III. POLICIES AND GUIDELINES A. Filing of Applications for Leave of Absence 1. Any application for Leave of Absence filed by any member of the Bureau's top management (Regional Director and up) shall be submitted for approval, as follows: REQUESTING OFFICIAL APPROVING OFFICER � Reg. Director � DCIR � Operations � ACIR � DCIR concerned � Deputy Commissioner � CIR � CIR � Secretary of Finance 2. Applications for Leave of Absence by any official or employee on detailed assignment shall be subject to the approval of the mother unit. 3. Applications for Leaves of Absence shall follow the general policies and guidelines summarized in the Table below: TYPE OF DURATION DEADLINE FOR APPROVING REQUIRED DOCUMENTS LEAVE FILING OF OFFICER Less than � Application for Leave of Vacation thirty (30) APPLICATION � Head of Office Absence Leave calendar Five (5) days be- days fore the effective � National Office: � Application for Leave of Forced leave Thirty (30) date of leave ACIR concerned Absence days to one Sick Leave (1) year Five (5) days be- � Regional Office: � National / Regional Calendar fore the effective Reg. Director Clearance days date of leave concerned � Report for duty More than Fifteen (15) days � National Office: � Application for Leave of one (1) year before the effective DCIR of Group Calendar date of leave concerned Absence days � National / Regional � Regional Office: 5 working Five (5) days be- DCIR � Opera- Clearance fore the effective tions � Report for Duty upon days date of leave � Head of Office return to work whether Within five (5) days � Application for Forced from the emplo- � Head of Office continuous yee's return to leave work or � Application for Leave of Absence intermittent in a given year Less than six (6) calendar days 3

TYPE OF DEADLINE FOR APPROVING LEAVE OFFICER DURATION FILING OF REQUIRED DOCUMENTS Sick Leave � Head of Office Six (6) days APPLICATION � Application for Leave of to twenty- � National Office: Absence nine (29) Within five (5) days ACIR concerned Medical Certificate NO / calendar MMRO - (validated by days from the emplo- � Regional Office: the Chief of the Medical Reg. Director Dental and Welfare yee's return to concerned Division [MDWD], RO � validated by any work provided � National Office: accredited government DCIR of Group hospital head of office is concerned � Application for Leave of informed officially � Regional Office: Absence DCIR � Opera- or tions � Medical Certificate NO / MMRO - (validated by Five (5) days the Chief of the Medical Dental and Welfare before the effective Division [MDWD], RO � validated by any date of leave accredited gov't hospital Thirty (30) Within five (5) days � National / Regional from the emplo- Clearance days to one yee's return to � Report for duty (1) year � Application for Leave of calendar work provided Absence � National/Regional days head of office is informed officially Clearance or Five (5) days Medical Certificate NO / MMRO - (validated by before the effective the Chief of the Medical Dental and Welfare date of leave Division [MDWD], Or RO � validated by any accredited gov't hospital. Within the sick � Report for Duty leave period More than Five (5) days be- one (1) year calendar fore the effective days date of leave Or Within the sick leave period provided head of office is informed officially Rehabilitation Not more Five (5) days � DCIR of the � Application for Leave of Leave than six (6) before the effective Group concern- months date of leave ed Absence Maternity Calendar Leave days Or � National Office: � Medical Certificate Within the leave ACIR concerned Sixty (60) period provided the (validated by the Chief, Calendar head of office is � Regional Office: days informed officially Reg. Director MDWD) concerned � Evidence that injuries were incurred in the line of duty � Report for duty Fifteen (15) days � Application for Leave of before the ap- Absence plicant goes on � National / Regional leave, except in Clearance emergency cases � Medical Certificate Or � Report for Duty Within the maternity leave period provided the head of office is informed officially 4

TYPE OF DEADLINE FOR APPROVING LEAVE OFFICER DURATION FILING OF REQUIRED DOCUMENTS Paternity � National Office: Leave Less than APPLICATION ACIR concerned sixty (60) Special Calendar Fifteen (15) days � Regional Office: � Application for Leave of Leave days Reg. Director Privileges before the ap- concerned Absence Parental plicant goes on � National / Regional Leave leave Clearance Sabbatical Leave Or � Medical Certificate Terminal Within the stating that the employee Leave maternity leave is physically fit to assume period provided the duties, validated by the head of office is Chief, MDWD informed officially � Report for Duty Not more At least five (5) � Head of Office � Application for Leave days before the � Head of Office � Marriage contract than seven date of availment, � Head of Office � Medical certificate except in emer- � CIR (7) days gency cases � Application for Leave within one At least five (5) days before the (1) calendar date of availment, except in emer- year gency cases Not more At least five (5) days before the than three date of availment, except in emer- (3) days gency cases At least five(5) within a days before the date of availment calendar year Seven (7) � Application for Leave � Birth certificate of child working � Adoption papers days Not more � Application for Leave of than six (6) months Absence every five years � National / Regional Clearance � Report for duty � School certificate � Sabbatical leave plan (refer to RMC 21-2000) Within ten (10) yrs. � ACIR, HRDS � Application for Leave from the time the right of action � National Office accrues upon an obligation created Clearance/Regional by law. Clearance � Updated Service Records � Latest Appointment � Notice of Salary Adjustment/Notice of Step Increment � Statement of Assets & Liabilities as of last day of service � Certification of Last Salary Received 5

B. Five days forced/mandatory leave 1. All officials and employees with ten (10) days or more vacation leave credits shall be required to go on vacation leave whether continuous or intermittent for five (5) working days annually under the following conditions: � The head of agency shall, upon prior consultation with the employees, prepare a staggered schedule of the mandatory annual five-day vacation leave of officials and employees, provided that he may, in the exigency of the service, cancel any previously scheduled leave. � The mandatory annual five-day vacation leave shall be forfeited if not taken during the year. However, in cases where the scheduled leave has been cancelled in the exigency of the service by the head of agency, the scheduled leave not enjoyed shall no longer be deducted from the total accumulated vacation leave. � Retirement and resignation from the service in a particular year without completing the calendar year do not warrant forfeiture of the corresponding leave credits if concerned employees opted not to avail of the required five-day mandatory vacation leave. � Those with accumulated vacation leave of less than ten (10) days shall have the option to go on forced leave or not. However, officials and employees with accumulated vacation leave of fifteen (15) days who availed of monetization for ten (10) days, shall still be required to go on forced leave. C. Rehabilitation Leave 1. In accordance with Section 55 of the Omnibus Rules on Leave, an employee may go on rehabilitation leave for job-related injuries. Applications for leave of absence on account of injuries sustained in the performance of duties shall be made using the prescribed leave form, which must be supported by the appropriate medical certificate and evidence showing that such injuries were sustained in the line of duty. 2. The Deputy Commissioner, Resource Management Group may decide that an employee's absence during such period of disability shall be on full pay, but shall not exceed six (6) months. The Deputy Commissioner, Resource Management Group may also authorize the payment of medical attendance, necessary transportation, subsistence, and hospital fees of the injured employee, subject to approval and availability of funds. 3. Absence due to Rehabilitation Leave shall not be charged against the concerned employee's Sick Leave or Vacation Leave credits, if any. 6

C. Absence Without Official Leave 1. Any official or employee who is continuously absent without an approved application for leave of absence for at least thirty (30) working days, shall be considered Absent Without Official Leave (AWOL), and, in accordance with Section 63 of the CSC Omnibus Rules on Leave, shall be separated from the revenue service or dropped from the rolls without prior notice. 2. If an employee has been continuously absent without an approved leave for less than thirty (30) calendar days, he / she shall be issued a "Return to Work" order at his / her last known address on record. Failure on the employee's part to comply with said order shall be considered as a valid ground to drop him / her from the rolls of the Bureau. 3. The employee, however, shall be informed in writing by the Regional Director/DCIR of his being dropped from the rolls, which written notice shall be sent to his address appearing in his 201 Files not later than five (5) days from the date of effectivity of his separation from the revenue service. 4. Any official or employee who is absent without an approved leave shall NOT be entitled to receive his / her salary corresponding to the period of his / her unauthorized leave. His / her absence, however shall NOT be deducted from his / her accumulated leave credits, if any. D. Leave Without Pay 1. Any absence of an official or employee in excess of his / her accumulated vacation or sick leave credits shall be considered as leave without pay. 2. Any employee who has already exhausted his sick leave credits may make use of his vacation leave credits, but not vice-versa. 3. Leave without pay for a period not exceeding one (1) year may be granted to an employee, in addition to the vacation / sick leave credits he/she has earned. Any employee filing an application for leave without pay for more than one (1) month, however, must also secure the appropriate National or Regional Clearance. 4. Any official or employee on leave without pay, who fails to report for work at the expiration of one (1) year from the date of such leave shall be considered as automatically separated from the service. E. Maternity and Paternity Leave 1. Married or unmarried women in the revenue service who have rendered two (2) or more years of service shall be entitled to maternity leave of sixty (60) calendar days, with full pay. 2. Married or unmarried female employees who have rendered at least one (1) year but less than two (2) years of service, shall be entitled to maternity leave that will be computed in proportion to their length of service, using the following formula: 7

No. of days' service Days of Maternity Leave = ---------------------------- 12 Example: A married or unmarried female employee has rendered one (1) year and six (6) months of service. 540 days (1 year and 6 months) Days of Maternity Leave = -------------------------------------------- 12 = 45 days 3. Employees who have rendered less than one (1) year shall be entitled to 60 days maternity leave with half pay. 4. Employees who have rendered 2 years or more may go on maternity leave for less than sixty (60) days provided she presents a medical certificate that she is physically fit to assume the duties of her position. 5. When an employee wants to report back to duty before the expiration of her maternity leave, she may be allowed to do so without refunding the commuted money value of the unexpired portion of her maternity leave and she shall be paid the corresponding salary for the services rendered, provided, that the employee is physically fit for work as certified by a physician. The formula of computation for this purpose is as follows: MONTHLY SALARY RATE SALARY = ______________________ x ACTUAL NO. OF DAYS 22 DAYS WORKED 6. A married woman may be granted maternity leave more than once a year. Maternity leave shall be granted to female married employees in every instance of pregnancy irrespective of its frequency. 7. Every married male employee shall be entitled to paternity leave of seven (7) working days for the first four (4) deliveries of his legitimate spouse. 8. Married Muslim male employees with more than one (1) legal spouse may avail of paternity leave for a maximum of four (4) deliveries, regardless of which of his spouses gives birth. 9. Paternity leave shall be non-cummulative and strictly non-convertible to cash. F. Terminal Leave 1. Payment of Terminal Leave for purposes of retirement or voluntary resignation shall be based on the highest monthly salary received by the employee at any time 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. 8

2. Terminal Leave benefits shall be computed using the following formula: TLB = S x D x CF Where: TLB � Total Terminal Leave Benefits S� Highest Monthly Salary received D� Number of accumulated leave credits (Vacation and Sick) CF � the Constant Factor of 0.0478087 specified under Section 40 of the Amendments to CSC Memorandum Circular No. 41 (S. 1998) 3. Any official or employee who has reached the mandatory retirement age of sixty-five (65) years but whose services have been extended for another six (6) months will no longer earn leave credits. 4. All Terminal Leave Applications shall be approved by the Assistant Commissioner, Human Resource Development Service. G. Special Leave Privileges 1. In addition to vacation, sick, and maternity / paternity leaves, revenue officials and employees may, in accordance with Section 21 of the CSC Omnibus Rules on Leave, avail of the following special leave privileges listed hereunder: � Personal milestones, which include birthdays, weddings / wedding anniversaries, and other similar milestones, including death anniversaries. � Parental obligations, such as attendance in school programs, PTA meetings, graduation rites, and first communion rites; and medical needs. � Filial obligations, which cover the employee's moral obligations towards his / her parents and siblings for their medical and social needs. � Domestic emergencies, such as sudden urgent repairs needed at the employee's residence, or the abrupt absence of household help. � Personal transactions to cover the entire range of transactions entered into by an individual with public and private offices, such as the payment of taxes, court appearances, the arrangement of housing loans, and others. � Calamity, accident, hospitalization leave, which refer to force majeure events that affect the life, limb and property of an employee or his immediate family. 2. Special leave privileges are non-cumulative and strictly non-convertible to cash. 9

3. The three (3) day limit for special leave privileges for a given year shall be strictly observed. An employee can avail of one special privilege for three (3) days, or a combination of any of the leaves for the maximum limit of three (3) days. IV. REPEALING CLAUSE All provisions of issuances, circulars and memoranda inconsistent herewith are hereby repealed. V. EFFECTIVITY This Order shall take effect immediately. (Original Signed) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue M-1:RE:erl:ecc 10