Employee Leave in the Philippines: 2026 Employer Guide

Hiring employees in the Philippines requires more than knowing the statutory minimum number of paid leave days. Employers also need to understand how Service Incentive Leave works, when unused leave must be converted to cash, how maternity and paternity benefits are administered, and how public holidays affect payroll calculations.

For companies hiring Filipino employees without a local entity, these details matter even more. Leave rules are closely tied to payroll, documentation, employee classification, social security contributions, and local compliance. This guide explains the key employee leave entitlements in the Philippines for 2026, including annual leave, parental leave, special leave, public holidays, and employer obligations.

Overview of Employee Leave in Philippines

Here’s how employees leave in Phillipines:

1. Public Holiday in Philippines in 2026

Public holidays are treated separately from paid leave entitlements and are governed by national laws. Filipino employees are entitled to full pay for regular holidays even if they do not work, and higher pay rates apply when work is performed on these dates.

Holiday Name	Date (2026)	Type of Holiday
New Year’s Day	January 1 (Thursday)	Regular Holiday
Maundy Thursday	April 2	Regular Holiday
Good Friday	April 3	Regular Holiday
Araw ng Kagitingan (Day of Valor)	April 9 (Thursday)	Regular Holiday
Labor Day	May 1 (Friday)	Regular Holiday
Independence Day	June 12 (Friday)	Regular Holiday
National Heroes Day	August 31 (Monday, last Monday of August)	Regular Holiday
Bonifacio Day	November 30 (Monday)	Regular Holiday
Christmas Day	December 25 (Friday)	Regular Holiday
Rizal Day	December 30 (Wednesday)	Regular Holiday
Ninoy Aquino Day	August 21 (Friday)	Special (Non-Working) Day
Chinese New Year	February 17 (Tuesday)	Special (Non-Working) Day
Black Saturday	April 4 (Saturday)	Special (Non-Working) Day
All Saints’ Day	November 1 (Sunday)	Special (Non-Working) Day
All Souls’ Day	November 2 (Monday)	Special (Non-Working) Day
Feast of the Immaculate Conception of Mary	December 8 (Tuesday)	Special (Non-Working) Day
Christmas Eve	December 24 (Thursday)	Special (Non-Working) Day
Last Day of the Year	December 31 (Thursday)	Special (Non-Working) Day
EDSA People Power Revolution Anniversary	February 25 (Wednesday)	Special Working Day

• In addition to SIL, employees are entitled to pay for regular holidays. Even if they do not work on those days, they should still receive their regular daily wage.
• If required to work on a regular holiday, they must receive 200% of their regular daily wage (double pay).
• The law also mandates a weekly rest day: after every six consecutive normal workdays, employees must receive at least 24 consecutive hours off.

2. Annual Leave Entitlements in 2026

Here’s the overview of annual leave in Philippines:

• Employees who have rendered at least one year of service are entitled to 5 days of paid leave per year.
• This 5-day Service Incentive Leave (SIL) can be used for vacation, sickness, or personal matters at the employee’s discretion.
• If these leave days are not used by year’s end, the employer must convert them to cash (i.e. unused SIL must be monetized).
• SIL applies to rank-and-file (non-managerial) employees. Some categories (e.g. certain managerial roles, establishments with fewer than 10 employees) may be exempt.

3. Parental & Special Leave

Maternity Leave

• Under 105-Day Expanded Maternity Leave Law (applicable on top of the Labor Code), female employees are entitled to 105 days of paid maternity leave for childbirth.
• After 105 paid days, there is an option to extend leave by an additional 30 days unpaid.
• For solo parents who are mothers, law gives an additional 15 days paid leave on top of the 105-day baseline.
• In case of miscarriage or emergency termination of pregnancy, the law provides 60 days paid leave.

Paternity Leave

• Under Paternity Leave Act of 1996 (RA 8187), married male employees are entitled to 7 days of paid leave when their spouse gives birth (or suffers a miscarriage).
• In some cases, the mother may transfer part of her maternity leave to the father (subject to company policy or agreement), though this depends on employer practice.

Solo Parent Leave (for Single Parents)

• Under Solo Parents’ Welfare Act (RA 8972), solo parents — upon qualifying (e.g. holding a Solo Parent ID) — get 7 working days of paid parental leave per year.

Leave for Women under Special Circumstances

• Female employees recovering from gynecological surgery may be eligible for additional paid leave under certain laws (for example, under Magna Carta of Women / related provisions).
• Victims of violence (as defined under Anti‑Violence Against Women and Their Children Act, RA 9262) are entitled to up to 10 days paid leave (extendable depending on the protection order).

Employer Compliance Checklist for Managing Leave in the Philippines

Managing employee leave in the Philippines requires more than granting time off. Employers need to track eligibility, documentation, payroll treatment, unused leave conversion, and statutory benefits accurately, especially when managing employees across different contract types or locations.

1. Confirm Whether the Employee is Covered by Statutory Leave Rules

Start by checking the employee’s role, employment status, length of service, and whether they are covered by statutory leave entitlements. For example, covered employees who have rendered at least one year of service are entitled to 5 days of Service Incentive Leave with pay. Unused Service Incentive Leave is generally convertible to cash at the end of the year or upon separation, unless the company provides a more favorable benefit.

2. Separate Statutory Leave from Company Provided Leave

Employers in the Philippines often provide vacation leave, sick leave, emergency leave, or wellness leave as part of company policy. However, these should be clearly documented against statutory entitlements so employees understand what is legally required and what is offered as an additional benefit. This helps prevent disputes over whether company leave already satisfies or exceeds the Service Incentive Leave requirement.

3. Track Parental and Family Related Leave Correctly

Maternity leave, paternity leave, and solo parent leave have different eligibility rules and documentation requirements. Qualified female workers are entitled to 105 days of maternity leave with full pay, with an option to extend for 30 additional days without pay, while qualified solo parents receive an additional 15 days of paid maternity leave. A female worker may also allocate up to 7 days of maternity leave to the child’s father or an alternate caregiver. Married male employees may be entitled to 7 days of paternity leave with full pay for the first four deliveries of their lawful spouse.

4. Account For Special Statutory Leave Types

A compliant leave policy should also cover special leave for women, leave for victim survivors of violence against women and their children, and solo parent leave where applicable. These leave types are often missed in generic HR policies, but they are important for Philippine compliance and employee protection. Qualified solo parents may receive 7 working days of paid parental leave per year.

5. Maintain Clear Leave Documentation

Employers should keep records of leave requests, approvals, supporting documents, leave balances, payroll adjustments, and cash conversion of unused leave. This is especially important for Service Incentive Leave, maternity related benefits, paternity leave, and other statutory leave types where eligibility and documentation may be reviewed during audits or employee disputes.

6. Align Leave Records with Payroll

Leave should not be managed separately from payroll. Payroll teams need accurate leave data to calculate paid leave, unpaid leave, holiday pay, salary deductions, final pay, and unused leave conversion. This is particularly important when employees resign, are terminated, or move between employment arrangements.

7. Review the policy regularly

Philippine employment rules and holiday declarations can change, so employers should review their leave policy at least once a year. This review should cover statutory leave entitlements, public holiday schedules, company provided leave, payroll treatment, employee handbook wording, and manager approval workflows.

How an EOR Partner Can Help You Manage Philippine Leave Compliance

Hiring in the Philippines without a local entity can make leave compliance harder to manage. An Employer of Record helps you employ Filipino talent legally while handling local contracts, payroll, benefits, and statutory leave requirements.

An EOR can help ensure leave entitlements such as Service Incentive Leave, maternity leave, paternity leave, solo parent leave, special leave for women, and VAWC leave are applied correctly. It also connects leave records with payroll, so paid leave, unpaid leave, holiday pay, final pay, and unused leave conversion are calculated accurately.

For companies hiring their first employees in the Philippines or building a distributed Southeast Asia team, Glints TalentHub helps simplify local employment operations, so you can hire and manage talent compliantly without setting up a local entity.

FAQs About Employee Leave in the Philippines

How many paid leave days are employees entitled to in the Philippines?

Covered employees who have completed at least one year of service are entitled to 5 days of paid Service Incentive Leave per year. Employers may also provide more generous vacation leave, sick leave, or personal leave through company policy.

Is sick leave mandatory in the Philippines?

The Philippines does not have a separate statutory sick leave entitlement for most private sector employees. Sick leave is commonly handled through Service Incentive Leave or through a company provided sick leave policy.

Can unused Service Incentive Leave be converted to cash?

Yes. If unused Service Incentive Leave is not used by the end of the year, it is generally convertible to its cash equivalent, unless the employer already provides a more favorable leave benefit.

How many days of maternity leave are required in the Philippines?

Qualified female workers are entitled to 105 days of maternity leave with full pay, with an option to extend for another 30 days without pay. Solo parents are entitled to an additional 15 days with full pay.

Can maternity leave be transferred to the father?

Yes. A qualified female worker may allocate up to 7 days of her maternity leave to the child’s father, whether or not they are married. This is separate from statutory paternity leave.

How does paternity leave work in the Philippines?

Married male employees are entitled to 7 days of paternity leave with full pay for the first four deliveries of their lawful spouse, provided they meet the eligibility and notification requirements.

Are employees paid during public holidays in the Philippines?

For regular holidays, covered employees are generally entitled to holiday pay, subject to attendance and wage rules. For special non working days, the “no work, no pay” principle generally applies unless there is a more favorable company policy, agreement, or practice. The official 2026 holiday list is set under Proclamation No. 1006.

Can foreign companies hire employees in the Philippines without setting up a local entity?

Yes. A foreign company can hire employees in the Philippines through an Employer of Record. The EOR acts as the legal employer locally and helps manage employment contracts, statutory benefits, leave, payroll, and compliance.

This article is brought to you by Glints TalentHub. Leading companies are actively building their borderless teams in Southeast Asia, Taiwan, and beyond. However, the prospect of going borderless can be daunting due to complex regulations and cultural ambiguities. With Glints TalentHub, you’ll have a dedicated team of in-market legal, HR, and talent experts by your side at every step of the way.

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