Additional Provisions and Amendments to CSC Memorandum Circular No. 41, 1998

November 26, 1999 REVENUE MEMORANDUM CIRCULAR NO. 85-99 TO : All Revenue Officials and Employees SUBJECT : Additional Provisions and Amendments to CSC Memorandum Circular No. 41, 1998 For the guidance of all revenue officials and employees, quoted hereunder is Civil Service Memorandum Circular No. 14, s. 99 on Additional Provisions and Amendments to CSC Memorandum Circular No. 41, 1998. "MC No. 14, s. 1999 MEMORANDUM CIRCULAR TO : ALL HEADS OF DEPARTMENTS, BUREAUS, AND AGENCIES OF THE NATIONAL AND LOCAL GOVERNMENT UNITS, INCLUDING GOVERNMENT-OWNED AND CONTROLLED CORPORATIONS, STATE UNIVERSITIES SUBJECT : Additional Provisions and Amendments to CSC Memorandum Circular No. 41, 1998. In line with the thrust of the Commission to make the bureaucracy more dynamic and responsive, CSC Resolution No. 99-1885, s. 1999 authorized certain additions and modifications to the existing leave rules, otherwise known as CSC Memorandum Circular No. 41, s. 1998. These amendments which are in bold capital letters provided as follows: SECTION 1. Entitlement to leave privileges . In general, appointive officials UP TO THE LEVEL OF HEADS OF EXECUTIVE DEPARTMENTS, HEAD OF DEPARTMENTS, 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 Saturday, Sunday, Public Holidays, without limitation as to the number of days of vacation and sick leave that they may accumulate. SECTION 4. Leave Of Contractual Employees . CONTRACTUAL EMPLOYEES ARE LIKEWISE ENTITLED TO VACATION AND SICK LEAVE CREDITS AS WELL AS SPECIAL PRIVILEGES PROVIDED IN SECTION 21 HEREOF SECTION 5. Leave credits of local elective officials . Local elective officials ARE entitled to leave privileges effective May 12, 1983 only pursuant to Batas Pambansa 337 AND LOCAL GOVERNMENT CODE OF 1991 (RA 7160). SAID LEAVE CREDITS SHALL BE COMMUTATIVE AND CUMULATIVE. SECTION 10. Leave credits of officials and employees covered by special leave law . (a) Justices of the Supreme Court, Court of Appeals and Sandiganbayan; (b) Judges of Regional Trial Courts, Municipal Trial Courts, Metropolitan Trial Courts, Court of Tax Appeals and Shari'a Circuit Court; and Shari'a District Court. (c) Chairmen and Commissioners of Constitutional Commissions; (d) Filipino officers and employees in the Foreign Service; (e) Faculty members of state universities and colleges PURSUANT TO SECTION 4 (H) OF THE HIGHER EDUCATION MODERNIZATION ACT OF 1997 (RA 8292). HOWEVER, IN THE ABSENCE OF SUCH SPECIFIC PROVISIONS, THE GENERAL LEAVE LAW AND THESE RULES SHALL BE APPLICABLE; (f) Other officials and employees covered by special laws. Hence, MEMBERS OF THE JUDICIARY and other government officials and employees covered by special laws should promulgate their own implementing rules relative thereto. Said implementing rules should be submitted to the Civil Service Commission for record purposes. SECTION 11. Conditions for the grant of maternity leave . Married women in the government service who have rendered an aggregate of two (2) or more years of service, shall, in addition to the vacation and sick leave granted them, be entitled to maternity leave of sixty (60) calendar days with full pay. LibLex IN THE CASE OF THOSE IN THE TEACHING PROFESSION, MATERNITY BENEFITS CAN BE AVAILED OF EVEN IF THE PERIOD OF DELIVERY OCCURS DURING THE LONG VACATION, IN WHICH CASE, BOTH THE MATERNITY BENEFITS AND THE PROPORTIONAL VACATION PAY SHALL BE RECEIVED BY THE TEACHER CONCERNED. Maternity leave of those who have rendered one (1) year or more but less than two (2) years of service shall be computed in proportion to their length of service, provided, that those who have served for less than one (1) year shall be entitled to 60 days maternity leave with half pay. It is understood that enjoyment of maternity leave cannot be deferred but IT should be AVAILED OF EITHER BEFORE OR AFTER the actual period of delivery in a continuous and uninterrupted manner not exceeding 60 calendar days. SECTION 14. Married women may go on maternity leave for less than sixty (60) days . When an employee wants to report back to 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. 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 both the benefits granted under the maternity leave law and the salary for actual services rendered effective the day she reports BACK for work. THE FORMULA OF COMPUTATION FOR THIS PURPOSE IS AS FOLLOWS: MONTHLY SALARY RATE SALARY = x ACTUAL NO. OF 22 DAYS DAYS WORKED SECTION 20. Paternity leave non-cumulative/non-commutative . Paternity leave of seven (7) days shall be non-cumulative and strictly non-convertible to cash. The same may be enjoyed EITHER in a continuous or in an intermittent manner by the employee on the days immediately before, during and after the childbirth or miscarriage of his legitimate spouse. SECTION 27. Computation of vacation leave and sick leave . Computation of vacation 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: SECTION 30. Computation of leave for employees observing flexible working hours . Employees observing flexible working hours who render less than the usual eight (8) hours of work per day but complete the forty (40) hours of work in a week, shall be deducted from their leave credits only the minimum number of hours required to be served for a day but which was not served. Any absence incurred must be charged in proportion to the number of hours required for a day's work. THE NUMBER OF HOURS TO BE SERVED FOR A DAY REFERS NOT TO THE EIGHT (8) REGULAR HOURS BUT TO THE NUMBER OF HOURS COVERED BY THE COREHOURS PRESCRIBED IN THE AGENCY CONCERNED. COMPENSATORY SERVICE MAY BE AVAILED OF OUTSIDE OF THE REGULAR WORKING HOURS, EXCEPT SUNDAYS, TO OFFSET NON-ATTENDANCE OR UNDERTIMES DURING THE REGULAR OFFICE HOURS SUBJECT TO THE WRITTEN APPROVAL OF THE AGENCY'S PROPER OFFICIAL. EACH GOVERNMENT OFFICE SHALL FORMULATE ITS OWN INTERNAL REGULATIONS FOR THIS PURPOSE. SECTION 32. Absence on a regular day for which suspension of work is announced . Where an official or an employee fails to report for work on a regular day for which suspension of work is declared after the start of regular working hours, he shall NOT BE considered ABSENT FOR THE WHOLE DAY. INSTEAD, HE SHALL ONLY BE DEDUCTED LEAVE CREDITS OR THE AMOUNT CORRESPONDING TO THE TIME WHEN OFFICIAL WORKING HOURS START UP TO THE TIME THE SUSPENSION OF WORK IS ANNOUNCED. SECTION 33. Leave of absence without pay on a day immediately preceding or succeeding Saturday, Sunday or holiday . WHEN AN EMPLOYEE, REGARDLESS OF WHETHER HE HAS LEAVE CREDITS OR NOT IS ABSENT ON A DAY IMMEDIATELY PRECEDING OR SUCCEEDING A SATURDAY, SUNDAY OR HOLIDAY WHETHER SUCH ABSENCE IS CONTINUOUS OR NOT, HE SHALL NOT BE CONSIDERED ABSENT ON SAID SATURDAYS, SUNDAYS AND HOLIDAYS AND SHALL NOT BE DEDUCTED LEAVE CREDITS. HE SHALL NEITHER RECEIVE SALARY FOR THOSE DAYS. SECTION 40. Computation of terminal leave . The terminal leave benefits shall be computed as follows: TLB = S x D x CF Where: TLB Total Terminal Leave Benefits D No. of accumulated leave (VL & SL) S Highest monthly salary received CF Constant Factor is .0478087 THE CONSTANT FACTOR WAS DERIVED FROM THIS FORMULA: 365 = DAYS IN A YEAR 104 = SATURDAYS & SUNDAYS IN A YEAR 10 = LEGAL HOLIDAYS (PROVIDED BY EO 292) IN A YEAR 12 12 = = .0478087 365 - (104 + 10) 251 THIS FORMULA SHALL TAKE EFFECT ON JANUARY 15, 1999. SECTION 45. Payment of unused vacation service credits of teachers to vacation and sick leave credits and vice versa; payment thereof . Teachers and other school personnel on the teachers leave basis who resigned, retired, or are separated from the service through no fault of their own on or after January 16, 1986 shall be paid the money value of their unused vacation service credits converted to vacation and sick leave using the formula: 30Y vacation and Sick Leave = 69 Where: 30 = Number of Days in a Month Y = Total Number of Teacher's Service Credits 69 = 58 Days of Summer Vacation plus 11 days Christmas Vacation NO. OF DAYS DERIVED SHALL BE DIVIDED EQUALLY INTO VACATION AND SICK LEAVE CREDITS FORMULA IN OBTAINING 69 DAYS 84 total number of days of Summer/Christmas vacation -15 (12 days Saturday/Sunday during summer vacation 3 days Christmas Day, Rizal Day, New Years Day) 69 days CONVERSELY THE FORMULA IN THE CONVERSION OF SICK AND VACATION LEAVE CREDITS TO VACATION SERVICE CREDITS OF TEACHERS IS AS FOLLOWS: VL SL Y = x 69 30 SECTION 46. Transfer from teaching to non-teaching service during summer vacation / ENTITLEMENT TO PROPORTIONAL VACATION PAY . A teacher who transferred to the non-teaching service OR WHO RESIGNED FROM GOVERNMENT SERVICE TEN (10) DAYS BEFORE the close of the school year, is entitled to proportional vacation pay in as much as his right thereto has already accrued; PROVIDED THAT THE SERVICE WILL NOT BE PREJUDICED AND PROVIDED FURTHER THAT HE FULFILLS HIS RESPONSIBILITIES AND OBLIGATIONS. SECTION 54. Approval of sick leave . Sick leave shall be granted only on account of sickness or disability on the part of the employee concerned or of any member of his immediate family. APPROVAL OF SICK LEAVE, WHETHER WITH PAY OR WITHOUT PAY, IS MANDATORY PROVIDED PROOF OF SICKNESS OR DISABILITY IS ATTACHED TO THE APPLICATION IN ACCORDANCE WITH THE REQUIREMENT PRESCRIBED UNDER THE PRECEDING SECTION. UNREASONABLE DELAY IN THE APPROVAL THEREOF OR NON-APPROVAL WITHOUT JUSTIFIABLE REASON SHALL BE A GROUND FOR APPROPRIATE SANCTION AGAINST THE OFFICIAL CONCERNED. SECTION 56. Leave without pay . All absences of an official or employee in excess of his accumulated vacation or sick leave credits earned shall be without pay. TO COMPUTE THE SALARY OF EMPLOYEES WHO INCUR LWOP IN A GIVEN MONTH, USE THE FOLLOWING FORMULA: MONTHLY SALARY SALARY = MONTHLY SALARY x NO. CALENDAR DAYS OF DAYS OF LWOP When an employee had already exhausted his sick leave credits, he can use his vacation leave credits but not vice versa. SECTION 61. Effect of pending administrative case against an official or employee . AN OFFICIAL OR EMPLOYEE WITH PENDING ADMINISTRATIVE CASE/S IS NOT BARRED FROM ENJOYING LEAVE PRIVILEGES. SECTION 63. Effect of absences without approved leave . An official or an employee who is continuously absent without approved leave for at least thirty (30) calendar days shall be considered on absence without official leave (AWOL) and shall be separated from the service or dropped from the rolls without prior notice. He shall, however, be informed, at his address appearing on his 201 files OR AT HIS LAST KNOWN WRITTEN ADDRESS, of his separation from the service, not later than five (5) days from its effectivity. If the number of unauthorized absences incurred is less than thirty (30) calendar days, a written Return-to-Work Order shall be served to him at his last known WRITTEN address on record. Failure on his part to report for work within the period stated in the order shall be a valid ground to drop him from the rolls. SECTION 65. Effect of decision in administrative case . An official or employee WHO HAS BEEN PENALIZED WITH DISMISSAL FROM THE SERVICE IS LIKEWISE NOT BARRED FROM ENTITLEMENT TO HIS TERMINAL LEAVE BENEFITS. SECTION 68. Study leave . OFFICIALS AND EMPLOYEES, EXCLUDING THOSE IN THE TEACHING PROFESSION WHO ARE COVERED BY DIFFERENT PROVISIONS OF LAW, MAY BE ENTITLED TO STUDY LEAVE SUBJECT TO THE FOLLOWING CONDITIONS: a. THE STUDY LEAVE IS A TIME OFF FROM WORK NOT EXCEEDING SIX (6) MONTHS WITH PAY FOR THE PURPOSE OF ASSISTING QUALIFIED OFFICIALS AND EMPLOYEES TO PREPARE FOR THEIR BAR OR BOARD EXAMINATIONS OR TO COMPLETE THEIR MASTERAL DEGREE. THE LEAVE SHALL BE COVERED BY A CONTRACT BETWEEN THE BENEFICIARY THEREOF AND THE AGENCY HEAD OR HIS REPRESENTATIVE. LexLib b. THE BENEFICIARY FOR SUCH LEAVE SHALL BE SELECTED BASED ON THE FOLLOWING QUALIFICATION REQUIREMENT: 1) THE OFFICIAL/EMPLOYEE MUST HAVE GRADUATED WITH A BACHELOR'S DEGREE WHICH CONSEQUENTLY REQUIRES THE PASSING OF GOVERNMENT BAR AND BOARD LICENSURE EXAMINATIONS. FOR THESIS WRITING OR COMPREHENSIVE EXAMINATION, THE OFFICIAL/EMPLOYEE MUST HAVE COMPLETED ALL THE ACADEMIC REQUIREMENTS FOR A MASTERAL DEGREE. 2) THE PROFESSION OR FIELD OF STUDY TO BE PURSUED MUST BE RELEVANT TO THE AGENCY OR TO THE OFFICIAL DUTIES AND RESPONSIBILITIES OF THE CONCERNED OFFICIAL OR EMPLOYEE. 3) MUST BE A PERMANENT EMPLOYEE. 4) MUST HAVE RENDERED AT LEAST TWO YEARS OF SERVICE WITH AT LEAST VERY SATISFACTORY PERFORMANCE FOR THE LAST TWO RATING PERIODS IMMEDIATELY PRECEDING THE APPLICATION. 5) MUST HAVE NO PENDING ADMINISTRATIVE AND CRIMINAL CHARGES. 6) MUST NOT HAVE ANY CURRENT FOREIGN OR LOCAL SCHOLARSHIP GRANT. 7) MUST HAVE FULFILLED THE SERVICE OBLIGATION OF ANY PREVIOUS SCHOLARSHIP AND TRAINING CONTRACT. THE SERVICE OBLIGATION MUST BE ON THE BASIS OF THE FOLLOWING FORMULA: PERIOD SERVICE OBLIGATION ONE (1) MONTH TO THREE (3) MONTHS TWO (2) YEARS MORE THAN THREE (3) MONTHS TO SIX (6) MONTHS THREE (3) YEARS IN CASE THE OFFICIAL OR EMPLOYEE FAILS TO RENDER IN FULL THE SERVICE OBLIGATION REFERRED TO IN THE CONTRACT ON ACCOUNT OF VOLUNTARY RESIGNATION, OPTIONAL RETIREMENT, SEPARATION FROM THE SERVICE THROUGH HIS OWN FAULT, OR OTHER CAUSES WITHIN HIS CONTROL, HE SHALL REFUND THE GROSS SALARY, ALLOWANCES AND OTHER BENEFITS RECEIVED WHILE ON STUDY LEAVE BASED ON THE FOLLOWING FORMULA: (SOR SOS) x TCR R= SOR WHERE: R = REFUND TCR = TOTAL COMPENSATION RECEIVED (GROSS SALARY, ALLOWANCES AND OTHER BENEFITS RECEIVED WHILE ON STUDY LEAVE) SOS = SERVICE OBLIGATION SERVED SOR = SERVICE OBLIGATION REQUIRED THE OFFICIAL/EMPLOYEE BENEFICIARY OF THE STUDY LEAVE SHALL INFORM HIS AGENCY IN WRITING, THROUGH THE PERSONNEL OFFICE, OF HIS FAILURE TO PURSUE HIS STUDIES OR HIS FAILURE TO TAKE THE BAR/BOARD EXAMINATION FOR WHICH HE WAS GRANTED THE STUDY LEAVE. THE AGENCY SHALL FORMULATE ITS OWN INTERNAL RULES ON PROCEDURE FOR AN EQUITABLE AND RATIONAL AVAILMENT OF THIS LEAVE BY ITS OWN OFFICIALS AND EMPLOYEES SUBJECT TO THE GENERAL GUIDELINES STATED HEREIN. These amendments shall take effect immediately. SIGNED CORAZON ALMA G. DE LEON Chairman" Please be guided accordingly. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue Table 1 VACATION AND SICK LEAVE CREDITS EARNED ON A MONTHLY BASIS NUMBER OF VACATION SICK LEAVE MONTH/S LEAVE EARNED 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 Table II VACATION AND SICK LEAVE CREDITS EARNED ON A DAILY BASIS DAY VACATION LEAVE SICK LEAVE EARNED EARNED 1 .042 .042 2 .083 .083 3 .125 .125 4 .167 .167 5 .208 .208 6 .250 .250 7 .292 .292 8 .333 .333 9 .375 .375 10 .417 .417 11 .458 .458 12 .500 .500 13 .542 .542 14 .583 .583 15 .625 .625 16 .667 .667 17 .708 .708 18 .750 .750 19 .792 .792 20 .833 .833 21 .875 .875 22 .917 .917 23 .958 .958 24 1.000 1.000 25 1.042 1.042 26 1.083 1.083 27 1.125 1.125 28 1.167 1.167 29 1.208 1.208 30 1.250 1.250 Table III LEAVE CREDITS EARNED IN A-MONTH BY OFFICIAL/EMPLOYEE WITHOUT ANY VACATION LEAVE CREDITS LEFT NO. OF DAYS NO. OF DAYS LEAVE PRESENT ON LEAVE CREDITS WITHOUT EARNED PAY 30.00 0.00 1.250 29.50 0.50 1.229 29.00 1.00 1.208 28.50 1.50 1.188 28.00 2.00 1.167 27.50 2.50 1.146 27.00 3.00 1.125 26.50 3.50 1.104 26.00 4.00 1.083 25.50 4.50 1.063 25.00 5.00 1.042 24.50 5.50 1.021 24.00 6.00 1.000 23.50 6.50 0.979 23.00 7.00 0.958 22.50 7.50 0.938 22.00 8.00 0.917 21.50 8.50 0.896 21.00 9.00 0.875 20.50 9.50 0.854 20.00 10.00 0.833 19.50 10.50 0.813 19.00 11.00 0.792 18.50 11.50 0.771 18.00 12.00 0.750 17.50 12.50 0.729 17.00 13.00 0.708 16.50 13.50 0.687 16.00 14.00 0.667 15.50 14.50 0.646 15.00 15.00 0.625 14.50 15.50 0.604 14.00 16.00 0.583 13.50 17.00 0.562 13.00 17.50 0.542 12.50 17.50 0.521 12.00 18.00 0.500 11.50 18.50 0.479 11.00 19.00 0.458 10.50 19.50 0.437 10.00 20.00 0.417 9.50 20.50 0.396 9.00 21.00 0.375 8.50 21.50 0.354 8.00 22.00 0.333 7.50 22.50 0.312 7.00 23.00 0.292 6.50 23.50 0.271 6.00 24.00 0.250 5.50 24.50 0.229 5.00 25.00 0.208 4.50 25.50 0.187 4.00 26.00 0.167 3.50 26.50 0.146 3.00 27.00 0.125 2.50 27.50 0.104 2.00 28.00 0.083 1.50 28.50 0.062 1.00 29.00 0.042 0.50 29.50 0.021 0.00 30.00 0.000