Service Incentive Leave Calculator

[ CASH VALUE OF UNUSED LEAVE ]
₱2,758.62
5 years, 6 months and 19 days
Earned this year5
Unused3
Daily rate₱919.54
[ THE WORKING ]
Length of service5 years, 6 months and 19 days5
Eligibility5 years, 6 months and 19 days of service clears the 12-month qualifying period.
Days a yearAvailable in full at the start of each service year.5
Earned this service year5
Already used2
Unused3
Daily rate₱240,000.00 ÷ 261 paid days₱919.54
Cash value of unused leave3 × ₱919.54₱2,758.62
This figure is the statutory minimumCompany leave that already gives five days or more of any kind absorbs this entitlement rather than adding to it.
[ WHO ARTICLE 95 DOES NOT COVER ]
Establishments regularly employing fewer than ten workers
Field personnel, and anyone whose hours cannot be determined with reasonable certainty
Managerial employees, and officers or members of a managerial staff
Employees already enjoying five days of leave or more, of any kind, with pay
Domestic workers, who are covered by the Batas Kasambahay instead
Government employees, who are covered by civil service rules
Those paid purely on commission, boundary or task basis
[ WHAT THIS IS ]

Five days of paid leave a year, after one year of service, and convertible to cash if unused. That is the whole of article 95 — and the exemptions matter more than the arithmetic.

The one that catches most people is the last: anyone already enjoying five days of leave or more, of any kind, with pay is outside the article. An ordinary company vacation-leave package therefore satisfies the requirement rather than stacking on top of it. The five days are a floor for people who have nothing, not a bonus for people who already have leave.

One difference from the tools next door is worth naming. Separation and retirement pay credit a fraction of six months as a whole year of service; article 95 does not. Eleven months into a first job earns nothing here, even though the same span would credit a year for separation pay.

[ QUESTIONS ]

Do I get this on top of my company vacation leave?

Usually not. Article 95 exempts anyone already enjoying five days of leave or more, of any kind, with pay — so an ordinary vacation-leave package absorbs the statutory entitlement rather than stacking on top of it. If your company gives ten days of VL, that already satisfies the law.

When does it start?

After one year of service. Nothing accrues under article 95 before then, though company leave may. Note this is a full twelve months — unlike separation and retirement pay, article 95 does not credit a fraction of six months as a whole year.

Do unused days carry over to next year?

The law makes unused service incentive leave commutable to cash, which is why this page works out its cash value. Whether the days themselves carry forward is a matter of company policy, so this tool shows the current service year only rather than assuming twenty years of service means a hundred days in hand.

Do I get all five days at once, or a bit each month?

The law grants five days a year and does not say when within the year they vest, so employers genuinely differ. This page asks rather than assuming. Monthly accrual gives five-twelfths of a day a month; annual gives all five at the start of each service year.

Who is not covered?

Establishments regularly employing fewer than ten workers, field personnel and anyone whose hours cannot be determined with certainty, managerial employees, domestic workers, government employees, those paid purely on commission or task basis, and anyone already enjoying five days of paid leave. The full list is on this page beneath the working.

Is the cash value taxed?

Monetised unused leave has a tax treatment set by BIR regulation, with a threshold on the number of days. This tool does not model it and gives the gross figure — see the leave conversion page, which takes the same position for the same reason.

[ THE MATHS ]
The entitlement
Qualifying period 12 months
Days a year thereafter 5
[ WORKED EXAMPLE ]
₱20,000 a month, 261 paid days, 2 days used
₱240,000 ÷ 261 ₱919.54 a day
5 earned − 2 used 3 days
× ₱919.54 ₱2,758.62
[ NOT THE SAME AS SIX MONTHS ]

Article 298 credits a fraction of six months as a whole year for separation pay. Article 95 has no such rule: eleven months of service earns nothing here. Borrowing the rounding from one to the other is the easiest mistake to make across these pages.

[ NEXT ]
08Leave Conversion CalculatorCash value of every kind of unused leave
01Salary CalculatorWhere the daily rate comes from
07Retirement Pay CalculatorThese five days form part of the 22.5
06Separation Pay CalculatorCounts service a different way — six months rounds up
[ IMPORTANT ]

This is the statutory minimum, not legal advice. Company leave of five days or more absorbs it rather than adding to it, and the tax treatment of monetised leave is not modelled. Nothing you type here is sent to our servers — the calculation runs entirely in your browser.