RMO No. 4-2026 — Implementing Guidelines on the Availment of Wellness Leave for BIR Officials and Employees Pursuant to Civil Service Commission (CSC) Resolution No. 2501292 dated November 13, 2025

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG

January 9, 2026

REVENUE MEMORANDUM ORDER NO._0 0 4 - 2 0 2 6

SUBJECT :IMPLEMENTING GUIDELINES ON THE AVAILMENT OF WELLNESS LEAVE FOR BIR OFFICIALS AND EMPLOYEES PURSUANT TO CIVIL SERVICE COMMISSION (CSC) RESOLUTION NO.2501292 DATED NOVEMBER 13,2025

TO : ALL REVENUE OFFICIALS,EMPLOYEES AND OTHERS CONCERNED

I. BACKGROUND

Pursuant to Civil Service Commission (CSC) Resolution No. 2501292 dated November 13, 2025, which institutionalizes the Wellness Leave Policy for government employees and in line with the Bureau's commitment to promote mental health and overall well-being of its officials and employees, this Order is issued to prescribe the guidelines for availing Wellness Leave within the Bureau of Internal Revenue (BIR).

II.COVERAGE

rendered at least six (6) months of continuous service. This Order shall apply to all officials and employees of the BIR regardless of employment status, who have

provisions of their individual contracts and the relevant issuances covering their engagement. The entitlement of Contract of Service and Job Order workers to Wellness Leave shall be subject to the

II. ENTITLEMENT

Leave, fifteen (15) days Sick Leave, and three (3) days Special Leave. Also, the Wellness Leave shall be Each qualified official and employee shall be entitled to a maximum of five (5) days Wellness Leave per calendar year. The Wellness Leave shall be separate and exclusive from the fifteen (15) days Vacatior non-cumulative and non-commutable to its monetary equivalent, and forfeited if not availed within the calendar year.

IV. CONDITIONS AND REQUIREMENTS

In availing the Wellness Leave, the following guidelines shall be observed:

1 Wellness Leave may be taken either consecutively for a maximum of three (3) days at a time, or on separate non-consecutive days.

2. Wellness Leave availed in excess of five (5) days in a year shall be deducted from the employees' the employees' Vacation Leave credits. Special Leave, if available. If Special Leave is no longer sufficient, the leave shall be deducted from

3. The Wellness Leave may be availed to pursue activities that promote mental and physical wellness, including but not limited to rest, recreation, therapy, counselling, or similar undertakings @ rureags gfinternav revenet

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph Dnan QeBon 9tYU26 BY: ADMIN UNIT TIME: q:2e m

4 The application for Wellness Leave shall be recommended by the immediate supervisor and

submitted to the head of office for approval.

5 In approving the Wellness Leave, the head of office shall ensure that the delivery of service within the office will not be hampered.

6. The application for Wellness Leave shall be filed at least five (5) days before availment, except in

emergency cases wherein it must be filed immediately upon the officials' or employees' return from such leave.

I To promote a safe space in the officials' and employees' availment of the Wellness Leave due to bound by the rules of confidentiality and in compliance with the Data Privacy Act of 2012. mental health reasons, any information related to the applicant's mental health condition shall be

V. PROCEDURE

1 Officials and Employees shall accomplish the Application for Leave (AFL) Form and submit it to

their immediate supervisor.

2. The Supervisor shall endorse the AFL to the head of office (Division Chief/ACIR/RD/DCIR/CIR) for approval.

3. The head of office shall forward the AFL to the Personnel Division(PD)/Administrative and Human leave management under RMO No. 4-2021 dated December 3, 2020. Resource Management Division (AHRMD), which shall, in turn, record the leave in the official attendance and leave monitoring system, following existing policies in monitoring attendance and

VI. FUNDING AND IMPLEMENTATION

No additional funding shall be required for the implementation of this policy. Supervisors shall ensure that the grant of Wellness Leave does not adversely affect work operations.

VII.EFFECTIVITY

This Order shall take effect immediately upon issuance.

VIII. REPEALING CLAUSE

All orders, memoranda, and issuances inconsistent herewith are hereby repealed or modified accordingly

CHARLITO MARTIN R. MENDO Commissioner of Internal Revenue

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BIR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline8981-7000;8929-7676 Website: www.bir.gov.ph C BUREAU OF INTERNALREVENUE RECORDS MANAGEMENTDIVISION

FEB 19 2026

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