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.
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.
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.
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.
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.
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.
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.
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.
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.