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Amending the Provision on Maternity Leave in the Manual on Leave Administration Course for Effectiveness (LACE)

Revenue Memorandum Circular No. 52-91 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Jun 17, 1991

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June 17, 1991 REVENUE MEMORANDUM CIRCULAR NO. 52-91 SUBJECT : Amending the Provision on Maternity Leave in the Manual on Leave Administration Course for Effectiveness (LACE) TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Civil Service Commission Memorandum Circular No. 17, s. 1991 dated May 17, 1991. "This Civil Service Commission as the central personnel agency of the government, has ruled in many cases that in case of doubt, it should be resolved in favor of those whom the law intends to benefit. The Commission resolved in Resolution No. 91-617, s. 1991 that the commuted money value of the unexpired portion of the leave need not be refunded and that, when the employee returns to work before the expiration of her maternity leave, she may receive the benefits granted under the maternity leave law and the salary for actual services rendered effective the day she reports for work. The provision in the Manual on Leave Administration Course for Effectiveness (LACE) is hereby amended to read, as follows: aisa dc "When an employee wants to report back for duty before the expiration of her maternity leave, she may be allowed to do so provided she presents a medical certificate that she is physically fit to assume the duties of her position. However, she need not refund the commuted money value of the unexpired portion of her maternity leave. She may receive the benefits granted under the maternity leave law and the salary for actual services rendered effective the day she reports for work prior to the expiration of the sixty (60) day period." All rulings and/or issuances inconsistent herewith are hereby superseded . cd This MEMORANDUM CIRCULAR shall take effect upon approval. (Sgd.) Patricia A. Sto. Tomas Chairman" All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. (SGD.) JOSE U. ONG Commissioner of Internal Revenue

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