🏖️ Labor Code of the Philippines (Article 95)
Philippines Service Incentive Leave (SIL) Calculator
Compute year-end cash commutation or separation payout for mandatory 5-day Service Incentive Leave (SIL) and company Vacation/Sick leave credits.
⚙️ Salary & Leave Details
₱
📊 Cash Encashment Valuation
Total Leave Encashment Cash Value
₱0.00
Daily Wage Rate: ₱0.00 / day
Mandatory SIL Encashment (5 Days) ₱0.00
Additional Company VL Encashment ₱0.00
Total Leave Days Monetized 10 Days
Tax Status (De Minimis Exemption) 100% Tax-Free (Up to 10 Days)
📊 Statutory Comparative Breakdown Matrix
| Labor / Tax Statutory Metric | Calculated Amount |
|---|---|
| Primary Net Entitlement / Remittance | ₱0.00 |
📌 DOLE Rules on Service Incentive Leave (Article 95)
- Coverage & Entitlement: Every employee who has rendered at least one year of service is entitled to a yearly Service Incentive Leave (SIL) of 5 days with pay.
- Mandatory Cash Conversion: The SIL may be used for vacation or sick leave purposes. At the end of the calendar year, all unutilized SIL must be converted to its cash equivalent based on the employee's basic salary rate at the time of commutation.
- De Minimis Tax Benefit: Cash conversion of unused vacation leave credits of private employees not exceeding 10 days during the year is treated as a non-taxable de minimis benefit exempt from income tax and withholding tax.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.