Which employee leaves are mandatory by law in the Philippines?

Philippine law mandates Service Incentive Leave (5 days), Expanded Maternity Leave (105 days), Paternity Leave (7 days), Solo Parent Leave (7 days), VAWC Leave (10 days), and Special Leave for Women (60 days for gynecological surgery). Vacation and sick leave are not legally required but are standard practice for most employers.

Can unused Service Incentive Leave be carried over or converted to cash?

Under the Labor Code, unused Service Incentive Leave (SIL) at the end of the year is commutable to its money equivalent — meaning the employer must pay the employee for unused days. SIL does not automatically carry over unless the employer's policy allows it.

Is paternity leave available to unmarried fathers?

No. Under Republic Act No. 8187, paternity leave of 7 days is available only to married male employees living with their lawful spouse. Unmarried fathers are not covered by the law, though some employers voluntarily extend similar benefits.

How do I compute maternity leave pay for a solo parent employee?

Under the Expanded Maternity Leave Act (RA 11210), solo parents are entitled to an additional 15 days on top of the 105-day maternity leave, for a total of 120 days. Pay is based on the employee's average daily salary credit with SSS, and the full maternity benefit is shouldered by SSS (not the employer).

What documentation do I need before approving Solo Parent Leave?

The employee must present a valid Solo Parent ID issued by the local DSWD office. The ID certifies their status as a solo parent under RA 8972. Without this ID, the employer is not obligated to grant the leave.

Employee Leave Entitlements in the Philippines: Complete 2026 Guide

Leave management is a daily HR function that involves at least 8 different leave types mandated or recognized by Philippine law. Employers need to know which leaves are mandatory, who qualifies, how many days are credited, and whether unused days carry over or convert to cash.

This guide covers every leave type Philippine employers should know about.

Mandatory Leaves (Required by Law)

Service Incentive Leave (SIL)

Detail	Rule
Legal basis	Article 95, Labor Code
Credits	5 days per year
Eligibility	Employees who have worked at least 1 year
Paid?	Yes
Carry-over	No (commutable to cash at year-end)
Convertible to cash	Yes (unused days paid out)

SIL is the only general paid leave mandated by the Labor Code. It can be used for any purpose — vacation, personal errands, or rest.

Who is exempt from SIL?

Employees already enjoying at least 5 days of vacation leave with pay
Establishments regularly employing less than 10 workers
Managerial employees and field personnel

Expanded Maternity Leave (RA 11210)

Detail	Rule
Legal basis	Republic Act No. 11210 (2019)
Credits	105 days (live birth), 60 days (miscarriage)
Solo parent bonus	+15 days (total 120 days)
Allocable to father	Up to 7 of the 105 days
Paid by	SSS (employer advances, SSS reimburses)
Gender	Female employees only

Key rules:

Covers all female workers in the private sector, regardless of civil status or legitimacy of the child
Available for all deliveries and miscarriages (the four-delivery limit under the old law was removed by RA 11210)
The 7-day transfer to the father requires a written request from the mother

Paternity Leave (RA 8187)

Detail	Rule
Legal basis	Republic Act No. 8187
Credits	7 days
Eligibility	Married male employees cohabiting with spouse
Paid?	Yes (employer-shouldered)
Applicability	First four deliveries of lawful wife
Gender	Male employees only

Important: Paternity leave is only for legally married fathers. Unmarried fathers are not covered.

Solo Parent Leave (RA 8972)

Detail	Rule
Legal basis	Republic Act No. 8972 (Solo Parents' Welfare Act)
Credits	7 days per year
Eligibility	Solo parents with valid DSWD-issued Solo Parent ID
Paid?	Yes
Carry-over	No
Gender	All (male or female solo parents)

VAWC Leave (RA 9262)

Detail	Rule
Legal basis	Republic Act No. 9262 (Anti-Violence Against Women and Children Act)
Credits	10 days
Eligibility	Women employees who are victims of violence
Paid?	Yes
Renewable	Yes (extendable as needed based on protection order)

Special Leave for Women (RA 9710)

Detail	Rule
Legal basis	Republic Act No. 9710 (Magna Carta of Women)
Credits	Up to 60 days
Eligibility	Female employees who undergo surgery due to gynecological disorders
Paid?	Yes
Requirement	Medical certificate from attending physician

Common Employer-Provided Leaves

While not legally mandated, most Philippine employers provide these additional leave types as part of their benefits package:

Vacation Leave

Detail	Common Practice
Credits	15 days per year (varies by company)
Paid?	Yes
Carry-over	Typically up to 5 days
Convertible to cash	Often yes (at year-end)

Sick Leave

Detail	Common Practice
Credits	15 days per year (varies by company)
Paid?	Yes
Carry-over	Usually no (use-it-or-lose-it)
Convertible to cash	Usually no

Bereavement Leave

Most employers offer 3-5 days for the death of an immediate family member. This is not mandated by law but is standard practice.

Emergency Leave

Typically 2-3 days for urgent personal situations. Not legally required but commonly provided.

Leave Balance Management

Proper leave balance tracking requires:

Initialization on hire — Credit leave balances when the employee starts (or after their qualifying period)
Gender-specific filtering — Only initialize maternity leave for female employees and paternity leave for male employees
Deduction on approval — Reduce balance when leave is approved, not when applied
Restoration on cancellation — Return credits when approved leave is cancelled
Year-end processing — Convert or forfeit unused days per company policy

Half-Day Leave

Philippine employers commonly allow half-day leaves. When processing payroll:

A half-day leave on an otherwise full work day = 0.5 day deducted from balance
If the leave is paid, 0.5 daily rate is not deducted from salary
If the leave is unpaid, 0.5 daily rate is deducted as an absence

Common Leave Management Mistakes

Not tracking gender-specific leaves — Initializing maternity leave for male employees or paternity leave for female employees creates confusion. Your system should automatically filter by gender.
Deducting balance on application instead of approval — An employee may apply for leave but get it rejected. Only deduct from the balance when the leave is actually approved.
Forgetting SIL cash conversion — Unused SIL must be paid out at year-end. Failing to do this violates Article 95 of the Labor Code.
Requiring documentation not mandated by law — For VAWC leave, a barangay protection order or court order is sufficient. Do not require additional proof of the violence.
Blocking leave cancellation after payroll — When a payroll period has already been computed, leave adjustments for that period should be locked to prevent payroll discrepancies.

How TalinoHR Handles Leave Management

TalinoHR provides end-to-end leave management:

Gender-aware initialization — Maternity leave credits are only created for female employees; paternity leave only for male employees
Leave balance tracking — Real-time balance calculation with pending, approved, and available credits
Half-day support — Employees can file half-day leaves; attendance records automatically reflect the half-day absence
Approval workflow — Manager approval with automatic balance deduction on approval and restoration on cancellation
Payroll integration — Approved paid leaves skip salary deduction; unpaid leaves are automatically deducted from pay
Payroll lock — Once a payroll run is computed, leave applications for covered dates are locked to prevent discrepancies

No spreadsheet trackers. No manual balance calculations. Book a demo to see TalinoHR's leave management in action.