Art. 95

Service incentive leave (Art. 95)

Art. 95 grants five days of service incentive leave with pay after one year of service, subject to exclusions in Art. 95(b).

Entitlement

5 days per year after 1 year of service.

Unused SIL may be converted to cash as rules/jurisprudence allow.

Art. 95(b) lists exclusions (e.g. already enjoying ≥5 days vacation leave with pay; establishments with fewer than ten employees).

Last reviewed November 9, 2026. Laws, rules and Bar Bulletins change; if a source above has been amended or superseded, the official text controls.

Prescription?

Money claims prescribe in 3 years (Art. 306).

Daily rate?

Often monthly × 12 ÷ employer factor.

ocoai?

SIL line in Firms labor calculator.

Art. 298–299 formulas for redundancy, retrenchment and disease.

P.D. 851 guidelines: 1/12 of basic salary earned in the calendar year.

Sec. 84 6% rate and Sec. 86 deductions — confirm consolidated text.